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Current as of January 01, 2023 | Updated by FindLaw Staff
(1) Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of suit. All amendments may be made that are permissible in any civil action. The application for judgment, together with a certified copy of the foreclosure list, shall be filed with the clerk of the court on the day of the first publication of the foreclosure list.
(2) No assessment of property or charge for taxes shall be considered invalid because of:
(a) An irregularity in an assessment roll.
(b) An assessment roll not having been made, completed or certified within the time prescribed by law.
(c) The property having been listed or charged in an assessment or tax roll without any name, or with a name other than that of the owner.
(3) No error or informality on the part of any officer in connection with assessment, equalization, levy or collection shall vitiate or affect the assessment of the property or the taxes thereon.
(4) Any such irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 312.060 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-312-060/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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