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The City of Portland, Oregon

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City of Portland



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Section 9-704 Delinquency and Sale for Unpaid Assessments.

The Treasurer shall proceed to collect the unpaid assessments by advertising and selling the assessed land in the manner provided by State law or City ordinance. Rates of penalty and interest shall be determined by ordinance. The sale price shall include all assessment principal and interest due, penalties and charges due, and all costs associated with the sale of the property.

Whenever the market valuation for tax purposes of land assessed and subject to sale for collection of unpaid assessment exceeds the sum payable to the City of the unpaid assessment, interest and estimated costs plus the total of any past due taxes by twenty-five percent or more of the City and tax liens, the Treasurer may, subject to general guidelines of the Commissioner In Charge and/or the Council, withhold or withdraw such property from public sale and in lieu thereof may sell the property by private sale to the City upon payment by the City from the Assessment Collection Fund, elsewhere provided in this Charter, of the unpaid assessment, interest and costs. If land is not valued for tax purposes, the market value estimated by the City shall be considered the market valuation for tax purposes under this Section.

The Treasurer shall report to the Council the sales and collections on delinquencies and the City official designated by ordinance shall make proper entries in the lien docket. Thereafter no transfer or assignment of any certificate of sale hereunder shall be valid unless entry of that transfer or assignment has been noted in the lien docket after appropriate filing with the City. In case any property remains unsold, that property again may be offered for sale in like manner. [New sec. Nov. 8, 1966; am. Dec. 14, 1971; am. May 20, 1986; am. Nov. 3, 1992.]