Oregon Court of Appeals Finds Unconstitutional Property Tax Foreclosure Taking, Claim Time Barred

The Oregon Court of Appeals found that Oregon’s property tax foreclosure scheme absolutely precludes an owner from obtaining the surplus proceeds of a judicial sale, and that the county committed an unconstitutional taking when it sold the property for an amount in excess of taxpayer’s tax debt and retained the entire amount of the proceeds from the sale. However, the Court of Appeals ruled that the takings claim was barred by the statute of limitations. The taxpayer had filed a 42 USC section 1983 action. The Court said the parties agreed that the applicable statute of limitations for an action ...