About Oregon HB 2127 (2015)

Property taxes are a fact of life for most real estate owners. Publicly held property, however, including that owned by the federal government (ORS 307.040) and state and local government (ORS 307.090) is exempt from property taxes. What happens when an exempt entity takes title to property that is still encumbered with outstanding tax debt? In many cases, the answer is “nothing.”

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