Yamhill County Foreclosure Procedures
Foreclosure is a legal proceeding by which the county enforces
payment of real property taxes. The county acquires legal title to a property if
the taxes aren't paid by a certain date. Real property becomes subject to foreclosure whenever three years have elapsed for the earliest date of delinquency, ORS 312.010.
When are taxes delinquent?
Property taxes may be paid in three installments, on November 15,
February 15 and May 15. Any real property tax amount remaining unpaid on May 16
For example, property taxes can be paid in full by November 15 or
in three installment: November 15, February 15, and May 15. If taxes are not
paid in full by May 16 they are delinquent.
May 16 of the following year they are one year delinquent;
May 16 of the next year they are two years delinquent;
May 16 of the year after they are three years
The property would be subject to foreclosure when the taxes are
three years delinquent.
You will receive notices to tell you about the foreclosure
The tax statement you get each year shows delinquent taxes, and
the current year's taxes. Also on the statement is the delinquent year which
causes the property to be subject to foreclosure.
If the tax on your property is unpaid after May 15 of any year,
you will get a delinquency notice telling you the date after which foreclosure
proceedings will begin.
Counties must send another delinquency notice by both regular
and certified mail before the foreclosure list is in the
The following is a brief description of the steps involved in the
Action taken by County
A list of all properties subject to foreclosure is prepared in
July of each year for accounts with property taxes three years delinquent.
Lienholders may ask to be notified if a certain property is subject to
One month after the foreclosure list is prepared, the district
attorney applies for a judgement and decree through the circuit court. The
foreclosure list is published the same day. Notice of the foreclosure is run
in a newspaper of general circulation in the county. Notice of foreclosure may
be made by personal service.
A judgement and decree is secured from the circuit court not
less than 30 days after the application for judgement and decree. After that,
you have two years to redeem property. Only the following can redeem property:
(1) a person with an interest in the property at the date of judgement and
decree, (2) an heir or devisee of a person with an interest in the property,
(3) a holder of a lien of record on the property, such as a mortgage company,
and (4) a municipal corporation with a lien on the property, such as a city or
All persons with a legally recorded interest in the property are
notified by both regular and certified mail that the period of redemption will
end. The tax collector is responsible for providing this notice. The
notification is to be made not less than one year before the expiration of the
A "Notice of Expiration of Redemption Period" is published in
two weekly issues of a newspaper. This occurs not more than 30 day nor less
than 10 days before the expiration of the redemption period.
The tax collector deeds the property to the county at the end of
the redemption period. all taxes are canceled and the property is removed from
the tax roll. Within certain limits, the county is free to sell the property
to the former owner at a private sale.
Taxpayer's course of action
Your property can be removed from the foreclosure list before
publication if you pay the full tax and interest for the year(s) causing
foreclosure. Interest is 1 1/3 percent per month.
After the foreclosure list is given to the newspaper for
publication, you can remove your property from the foreclosure list by paying
the full tax and interest for the year(s) causing foreclosure and a penalty of
five percent of the total tax and interest owed on the property.
If you believe the property should not be included in the
foreclosure process, you must file your reasons with the court within 30 days
after the publication.
Once judgement and decree is granted by the circuit court the
two year redemption period commences. to get your property back during this
period, you must pay all taxes and interest for all years shown on the
judgement and decree, the 5 percent penalty, interest on the judgement, plus a
$50 redemption fee. Interest ion the total amount of judgement and decree is 9
percent per year.
You keep title to your property up to the time the tax collector
deeds the property to the county. If you damage or destroy the property on any
way during the period of redemption, you lose your rights to own the
You have lost all rights to the property after the tax collector
deeds the property to the county. You may ask the county court or board of
county commissioners to sell the property at a private sale. The board may do
so, but does not have to.
For more information, contact your county tax