Section 657B.280 - Delinquent contributions and improper benefit payments as liens on real or personal property; foreclosure(1) This section applies to: (a) An employer that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.150;(b) An individual liable to repay any amount of benefits paid under this chapter to which the individual was not entitled;(c) A person liable under ORS 657B.330 for amounts due under this chapter;(d) A self-employed individual or tribal government that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.130;(e) An employer liable to repay any amount of grant moneys awarded under ORS 657B.200 for which the employer was not eligible; and(f) An individual or an employer liable for any amounts due under this chapter.(2) If a judgment or final administrative order is rendered in favor of the Director of the Employment Department for amounts described in subsection (1) of this section, the amounts shall be a lien in favor of the director upon all property, whether real or personal, belonging to the employer, individual or person.(3) The lien shall be perfected and attach: (a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657B.300, with the clerk of the county in which the property is located.(b) To personal property wherever located within the state, upon:(A) The recording of a warrant, as provided in ORS 657B.300, with the clerk of any county; and(B) The filing of a copy of the warrant with the Secretary of State as provided in ORS 657B.290.(4) The lien created by this section may be foreclosed by a suit in the circuit court in the manner provided by law for the foreclosure of other liens on real or personal property.Amended by 2023 Ch. 120, § 10, eff. 9/24/2023. Section 13 (5), chapter 120, Oregon Laws 2023, provides:
Sec. 13. (5) The amendments to ORS 657B.280 by section 10, chapter 120, Oregon Laws 2023, apply to amounts due or liable to be repaid on or after January 1, 2023. [2023 c. 120, § 13(5); 2023 c. 292, § 16b(5)]