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Section 314.421 – When lien valid.
Home
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US Law
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2021 Oregon Revised Statutes
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Volume : 08 - Revenue and Taxation
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Title 29 Revenue and Taxation
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Chapter 314 - Taxes Imposed Upon or Measured by Net Income
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COLLECTING DELINQUENT TAXES; LIENS; INTEREST AND ADDITIONS TO TAX; REFUNDS
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Section 314.421 – When lien valid.
Section 314.421 – When lien valid.
Section 314.421 – When lien valid.
The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430. [1971 c.215 §5; 1987 c.586 §40]