No statute of limitation runs on a tax self-assessed or additionally assessed by the Department in the time allowed by ORS 314.410 and collectible by warrant. However, the statute of 10 years limitation on judgment liens begins to run on a tax lien as soon as the tax warrant is filed pursuant to ORS 314.430. Such lien may be renewed by court order without loss of priority.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

314.430

History

Renumbered from 150-314.430(2), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16
1959