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Current as of January 01, 2023 | Updated by Findlaw Staff
(1) All sales of land for taxes made to counties or other public corporations are declared legal and valid and shall pass good title to the lands assessed.
(2) No proceedings subsequent to a judgment foreclosing a tax lien or liens shall be invalidated and no tax deed declared void or set aside for irregularities, omissions or defects unless the record owner of the land sold has been actually misled by the irregularities, omissions or defects to the injury of the record owner.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 312.360 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-312-360/
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 before relying on it for your legal needs.
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