2015 ORS 92.095¹
Payment of taxes, interest or penalties before subdivision or partition plat recorded

(1) A subdivision or partition plat may not be recorded unless all ad valorem taxes have been paid, including additional taxes, interest and penalties imposed on land disqualified for any special assessment and all special assessments, fees or other charges required by law to be placed upon the tax roll that have become a lien upon the land or that will become a lien during the tax year.

(2) After July 1, and before the certification under ORS 311.105 (Certificate of taxes levied or imposed) of any year, the subdivider or partitioner shall:

(a) If the exact amount of taxes, penalties, special assessments, fees and charges can be computed by the assessor, pay the amount to the tax collector. The assessor is authorized to levy and the tax collector is authorized to collect the amount.

(b) If the assessor is unable to compute the amount at the time, either:

(A) Pay the amount estimated by the assessor to be needed to pay the taxes, penalties, special assessments, fees and other charges to become due; or

(B) Deposit with the tax collector a bond or irrevocable letter of credit with a good and sufficient undertaking in an amount the assessor considers adequate to ensure payment of the taxes to become due. The bond or irrevocable letter of credit amount may not exceed twice the amount of the previous years taxes, special assessments, fees and other charges upon the land.

(3) Taxes paid or for which security is given under subsection (2)(a) or (b) of this section are entitled to the discount provided by ORS 311.505 (Due dates).

(4) ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) applies to all taxes levied and collected under subsection (2) of this section, except that any deficiency constitutes a personal debt against the person subdividing or partitioning the land and not a lien against the land and must be collected as provided by law for the collection of personal property taxes.

(5) If a subdivision or partition plat is recorded, any additional taxes, interest or penalties imposed upon land disqualified for any special assessment become a lien upon the land on the day before the plat was recorded. [1965 c.393 §2; 1973 c.696 §17; 1979 c.350 §3; 1981 c.804 §69; 1983 c.462 §1; 1989 c.772 §14; 1991 c.331 §23; 1991 c.459 §336; 1993 c.19 §1; 2005 c.399 §11]

Notes of Decisions

Due process standards applicable to land use decisions apply to ad­min­is­tra­­tion of subdivision ordinance. Bienz v. City of Dayton, 29 Or App 761, 566 P2d 904 (1977), Sup Ct review denied

Due process require­ments for granting of variances are identical regardless of whether variance is area variance or use variance. Bienz v. City of Dayton, 29 Or App 761, 566 P2d 904 (1977), Sup Ct review denied

Approval of tentative plan under subdivision ordinance is final order reviewable in writ of review pro­ceed­ing. Bienz v. City of Dayton, 29 Or App 761, 566 P2d 904 (1977), Sup Ct review denied

Modifica­tion of sought-after approval of tentative plan must be treated same procedurally as initial applica­tion. Bienz v. City of Dayton, 29 Or App 761, 566 P2d 904 (1977), Sup Ct review denied

Owner of parcel unlawfully conveyed without having been parti­tioned could not unilaterally seek to parti­tion parcel from remainder of original prop­erty remaining in separate ownership. Kilian v. City of West Linn, 88 Or App 242, 744 P2d 1314 (1987)

Under statutes in effect in 1981, parti­tioning of land parcel had effect of vacating pre­vi­ous lot lines unless parti­tion map indicates continued existence of parti­tioned lots. Weyerhaeuser Real Estate Develop­ment Co. v. Polk County, 246 Or App 548, 267 P3d 855 (2011)

Law Review Cita­tions

10 WLJ 398, 399 (1974)

Chapter 92

Atty. Gen. Opinions

Standards county may impose for approval of private roads created in parti­tioning land, (1972) Vol 35, p 1230; effect of county zoning ordinances on approved subdivision plat, (1973) Vol 36, p 702; applica­tion of Fasano v. Bd. of County Commrs., decision, (1974) Vol 36, p 960

Law Review Cita­tions

10 WLJ 394-403 (1974)


1 Legislative Counsel Committee, CHAPTER 92—Subdivisions and Partitions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors092.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 92, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano092.­html (2015) (last ac­cessed Jul. 16, 2016).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.