Oregon Revised Statutes Revenue and Taxation § 311.804

(1) If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from the Director of the Department of State Lands of cancellation of the certificate or contract of sale. Officials having charge of the records of taxes and assessments on lands included in certificates or contracts of sale so canceled shall note on their records the word “invalidated,” and the date of cancellation.

(2) This section does not apply to irrigation or drainage districts' tax liens if the irrigation or drainage districts were organized prior to the inception of the department's lien.