Section 314.330 - Lien if grantor or other person determined to be owner of trust(1) If a final determination treats the grantor of a trust or any other person as the owner of any portion of a trust pursuant to sections 671 to 679 of the federal Internal Revenue Code or any other law, the lien of the State of Oregon imposed by ORS 314.417 shall attach to all property and rights to property, whether real or personal, of that portion of the trust. The lien may be foreclosed pursuant to ORS 314.419 or collected by warrant pursuant to ORS 314.430.(2) For the purposes of subsection (1) of this section, "final determination" means:(a) An assessment which has become final due to failure to exercise or exhaust rights of appeal to the Oregon Tax Court.(b) A decision of the Oregon Tax Court which has become final.(c) A decision of the Oregon Supreme Court. 1985 c.149 §§2,3; 1995 c.556 §24; 1995 c.650 §31