USA Foreclosure Wiki

Marion County, OR

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Marion County, Oregon — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → oregon. This page covers how Marion County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Salem (also the Oregon state capital)
  • Population: 352,867 (2020 U.S. Census, FIPS 41047)
  • Recording unit: county — the Marion County Clerk’s Office (Licensing and Recording Division) is the recording authority.
  • FIPS: 41047
  • Parent legal framework: oregon — Oregon is a tax-deed-to-the-county state with no investor lien certificates. The county tax collector brings an in rem judicial foreclosure under ORS ch. 312; property is deeded to the county after a two-year redemption period (ORS 312.120). Post-Tyler surplus reform enacted by HB 2089 (2025) (ORS 312.500–312.560) took effect September 26, 2025 and requires counties to sell foreclosed property and return surplus to former owners via the Oregon State Treasury’s unclaimed-property program. Marion County inherits all of this framework; the sections below describe county-specific operational detail.

C1. Local Tax Sale

  • Conducts own sale? Yes — under ORS 312.100 the court orders delinquent parcels sold directly to the county. There is no public investor auction at the foreclosure stage. Marion County Tax Collection initiates foreclosure once “the oldest unpaid tax year is 3 or more years delinquent.” Property taxes become delinquent on May 16 annually under Oregon Revised Statutes. The subsequent disposition auction — where the public can bid — is managed by the Marion County Finance Department (Foreclosed Property Coordinator). [Sources: https://www.co.marion.or.us/AO/TAX/Pages/foreclosure.aspx (retrieved 2026-06-02); oregon parent page; ORS 312.100]

  • Platform (disposition sale): County-run public auction, with notifications sent to registered parties via email and postal mail when an auction is “planned and approved by the Board of Commissioners.” As of 2026-06-02 the property auction page shows “No Information Available At This Time” — no auction is currently scheduled. Marion County does not appear to use Bid4Assets or GovEase for tax foreclosed property; the page references oregonsheriffssales.org for bank (mortgage) foreclosure auctions only. Interested parties can register to receive notifications via the Interest List Registration Form at https://apps.co.marion.or.us/tfp/. [Source: https://www.co.marion.or.us/FIN/pages/propertyinfo.aspx (retrieved 2026-06-02)]

  • Sale calendar:

    • Frequency: Irregular — triggered by Board of Commissioners authorization.
    • Typical publication month: August — the foreclosure list is published in a county general-circulation newspaper and the application for judgment is filed with the court each August (consistent with ORS 312.060 / statewide practice). Marion County’s foreclosure page shows “Early August” for foreclosure list preparation and “August 16+” for publication and court application.
    • Next known sale: None announced as of 2026-06-02. Marion County’s disposition page notes “No Information Available At This Time.” The Foreclosed Property Hotline (503-566-3942) is the best resource for updates. [Source: https://www.co.marion.or.us/AO/TAX/Pages/foreclosure.aspx; https://www.co.marion.or.us/FIN/pages/propertyinfo.aspx (both retrieved 2026-06-02)]

  • Rate within statutory range: Oregon sets a statewide delinquency interest rate of 1⅓% per month (16% per year) under ORS 311.505(2); no county-specific variation. [Source: oregon parent page]

  • Registration & deposit (disposition sale): Bidders must register via the Interest List Form at https://apps.co.marion.or.us/tfp/ to receive notifications. Specific deposit requirements are announced with each individual auction. No publicly posted deposit amount as of 2026-06-02. [Source: https://www.co.marion.or.us/FIN/pages/propertyinfo.aspx (retrieved 2026-06-02)]

  • Bidder requirements: Payment by cash or cashier’s check is required from the July/August certified-mail-notice stage onward; partial payments are not accepted during redemption. Disposition auction payment terms are set per-sale. [Source: https://www.co.marion.or.us/AO/TAX/Pages/foreclosure.aspx (retrieved 2026-06-02)]

  • Delinquent list location: Published annually in a county general-circulation newspaper (August) consistent with ORS 312.060. A current Foreclosure Listing PDF is maintained at: https://www.co.marion.or.us/AO/Documents/ReportsAndData/ForeclosureList.pdf (retrieved 2026-06-02; file is a binary PDF that updates annually). [Source: https://www.co.marion.or.us/AO/Pages/datacenter.aspx (retrieved 2026-06-02)]

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem locally: Marion County Tax Collection Office, 555 Court St NE, Suite 2242, Salem, OR 97301. Mailing address: PO Box 2511, Salem, OR 97308. [Source: https://www.co.marion.or.us/AO/TAX (retrieved 2026-06-02)]

  • Local fees: Redemption requires the full judgment amount + statutory interest (1⅓%/month, ORS 311.505(2)) + 5% penalty + redemption fee ($50 before the ORS 312.125 notice; the greater of$50 or actual title-search/expense costs after the one-year notice). No partial payments accepted. [Source: oregon parent page citing ORS 312.120(2),(5); https://www.co.marion.or.us/AO/TAX/Pages/foreclosure.aspx]

  • Redemption contact:

  • Deviations from state default: None identified. Marion County follows the standard ORS 312 two-year redemption period with the August publication/judgment cycle. The county mails one-year redemption-expiration notices consistent with ORS 312.125; a sample of those notices is available as a PDF linked from the foreclosure page (most recently labeled “2024 End of Redemption Notices”). Per the county’s published timeline, “only recorded interest parties may pay” during redemption, consistent with ORS 312.120(2). [Source: https://www.co.marion.or.us/AO/TAX/Pages/foreclosure.aspx (retrieved 2026-06-02)]

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Operative statute: Oregon HB 2089 (2025), effective September 26, 2025 (ORS 312.500–312.560). Surplus from any Marion County tax foreclosure disposition sale is delivered to the Oregon State Treasury Unclaimed Property program within 30 days after the surplus is determined (HB 2089 § 10). Claims must be filed with the State Treasurer under ORS 98.392 and 98.396. There is no hard claim deadline (surplus is treated as unclaimed property reclaimable indefinitely under Oregon’s unclaimed-property framework).

  • Claim filing venue: Surplus claims are filed with the Oregon State Treasury — Unclaimed Property / Estates Administration Program, NOT with Marion County. Claims are made at: https://unclaimed.oregon.gov/ [Source: oregon parent page citing HB 2089 §§ 9–10; Oregon State Treasury confirmed at https://unclaimed.oregon.gov/ (retrieved 2026-06-02)]

  • Claim form: Oregon State Treasury unclaimed-property claim form / online portal at https://unclaimed.oregon.gov/. The Treasury has a dedicated FAQ for foreclosure surplus at https://unclaimed.oregon.gov/app/foreclosuresurplus/faq. [Source: search result confirmed URL; page content partially blocked at retrieval — flagged in needs_verification]

  • Local deadline notes: Marion County must deliver surplus to the State Treasurer within 30 days after the surplus is determined; the surplus amount is determined within 60 days of depositing gross sale proceeds (HB 2089 §§ 8(2), 10(2)(b)). The county must also mail a surplus notice to the former owner within 60 days after the surplus arises (HB 2089 § 3). Former owners have an indefinite period to claim through the State Treasury. [Source: oregon parent page; AOC summary https://oregoncounties.org/new-foreclosure-surplus-process-for-counties-becomes-law-on-sept-26/ (retrieved 2026-06-02)]

  • Local surplus coordinator: For questions about Marion County’s disposition of foreclosed property and potential surplus, contact:

  • Unclaimed-funds list published: The Oregon State Treasury publishes all unclaimed property (including foreclosure surplus) at https://unclaimed.oregon.gov/. [Source: Oregon State Treasury confirmed]

  • Third-party recovery note: Under HB 2089 § 9(5)(b), assignments of foreclosure surplus claims are void except for protective assignments (bankruptcy, POA, guardianship). This bars third-party for-fee surplus-recovery agents from taking an assignment of the former owner’s claim. The only eligible “claimants” are former owners, heirs, devisees, and successors — not creditors or assignees. See third-party-recovery-rules. [Source: oregon parent page citing HB 2089 §§ 5, 9]

▸ For Investors / Operators — Marion County does not hold a public investor auction at the foreclosure stage — property is first deeded to the county. The public disposition auction is authorized by Board of Commissioners on an irregular basis; register for notifications via the Interest List Form at apps.co.marion.or.us/tfp/. Three sale types are available (public auction, sealed bid, private sale) per Finance Policy 809-A. The county’s foreclosure timeline follows a consistent August publication/judgment cycle; the 2-year redemption period runs from the judgment date, with a 1⅓%/month delinquency rate and no partial payments accepted. Payment must be cash or cashier’s check from the certified-mail notice stage onward.

▸ For Former Owners — Under Oregon HB 2089 (ORS 312.500–312.560, effective September 26, 2025), Marion County must deliver surplus from any disposition sale to the Oregon State Treasury Unclaimed Property program within 30 days of surplus determination and mail you a surplus notice within 60 days. Claims are filed at https://unclaimed.oregon.gov/ — there is no hard filing deadline. For questions about a specific parcel, contact John Carlson, Foreclosed Property Coordinator, Marion County Finance Dept. ((503) 373-4364; hotline (503) 566-3942). Note: assignments of surplus claims are void under HB 2089 § 9(5)(b) except in limited circumstances (bankruptcy, power of attorney, guardianship).

C4. Offices & Contacts

OfficeName / TitleAddressPhoneURL
Tax Collection (foreclosure & redemption)Tax Collection Dept.555 Court St NE, Ste. 2242, Salem, OR 97301 · Mail: PO Box 2511, Salem, OR 97308(503) 588-5215 · propertytax@co.marion.or.ushttps://www.co.marion.or.us/AO/TAX
Assessor’s OfficeTom Rohlfing, Assessor555 Court St NE, Ste. 2233, Salem, OR 97301 · Mail: PO Box 14500, Salem, OR 97309(503) 588-5144https://www.co.marion.or.us/AO
Finance Dept. / Foreclosed PropertyJohn Carlson, Foreclosed Property Coordinator · Jeff White, CFO555 Court St NE, Ste. 4247, Salem, OR 97301 · Mail: PO Box 14500, Salem, OR 97309(503) 373-4364 (Carlson) · (503) 373-4433 (Dept.) · Hotline: (503) 566-3942https://www.co.marion.or.us/FIN
Clerk’s Office — RecordingRecording Division555 Court St NE, Ste. 2130, Salem, OR 97301 · Mail: PO Box 14500, Salem, OR 97309(503) 588-5225 · recording@co.marion.or.ushttps://www.co.marion.or.us/CO/records
Treasurer’s OfficeSam Brentano, Treasurer555 Court St NE, Ste. 4247, Salem, OR 97301 · Mail: PO Box 14500, Salem, OR 97309(503) 584-7750https://www.co.marion.or.us/TO
Sheriff’s Office (judicial foreclosure sales)Sheriff’s Civil Unit100 High St. NE (basement), Salem, OR 97301 · Mail: PO Box 14500, Salem, OR 97309(503) 588-5044https://www.co.marion.or.us/SO
Marion County Circuit Court (foreclosure judgments)Linda Hukari, Trial Court Administrator100 High St. NE, Salem, OR 97301 · Mail: PO Box 12869, Salem, OR 97309(503) 588-5105https://www.courts.oregon.gov/courts/marion/pages/default.aspx

All offices: Monday–Friday, 8:00 a.m.–5:00 p.m. (Clerk’s Recording: 8:30 a.m.–5:00 p.m.; Treasurer: 8:00 a.m.–12:00 p.m.).

[Sources: https://www.co.marion.or.us/AO/TAX (retrieved 2026-06-02); https://www.co.marion.or.us/FIN/pages/propertyinfo.aspx (retrieved 2026-06-02); https://www.co.marion.or.us/CO/records (retrieved 2026-06-02); https://www.co.marion.or.us/TO (retrieved 2026-06-02); https://oregonsheriffssales.org/county/marion/ (retrieved 2026-06-02); https://www.courts.oregon.gov/courts/marion/pages/default.aspx (retrieved 2026-06-02)]

C5. Local Procedure Notes

  • Marion County foreclosure timeline (from official page):

    StageTimingTaxpayer action to halt
    Delinquent notices sentJunePay delinquent taxes + interest
    Certified letters to ownersJuly–AugustPay delinquent taxes + interest (cash/cashier’s check required)
    Foreclosure list preparedEarly AugustPayment required
    List published; court application filedAugust 16+Pay taxes, interest, + 5% penalty
    Court judgment; 2-year redemption begins~30 days after publicationOnly recorded-interest parties may pay; full payment required
    One-year redemption-expiration notice (ORS 312.125)Year 1 after judgmentFull payment of all taxes, interest, penalties
    Redemption period ends; deed to countyYear 2 after judgmentNo further redemption

    [Source: https://www.co.marion.or.us/AO/TAX/Pages/foreclosure.aspx (retrieved 2026-06-02)]

  • Board of Commissioners authorization required for all disposition auctions (Marion County Finance Policy 809 / Procedure 809-A “Sale of Excess Tax Foreclosed and Surplus Real Property”). [Source: https://www.co.marion.or.us/FIN/pages/propertyinfo.aspx]

  • Three sale types for county-held foreclosed property:

    1. Public auction (general public)
    2. Sealed bid sales (for adjacent property owners and/or previously unsold parcels)
    3. Private sales (subject to Board restrictions) [Source: https://www.co.marion.or.us/FIN/pages/propertyinfo.aspx (retrieved 2026-06-02)]

  • Governing policies: Policy 809 and Procedure 809-A available at https://www.co.marion.or.us/BOC/Policies/809.pdf and https://www.co.marion.or.us/BOC/Policies/809-A.pdf (PDF; internal content could not be read at retrieval — flagged in needs_verification).

  • Surplus from HB 2089 (effective Sept. 26, 2025): Marion County will be required to sell foreclosed property under the ORS 312.500–312.560 framework for all qualifying parcels (those for which the ORS 312.125 one-year notice was sent on or after May 25, 2023) and to remit surplus to the State Treasury within 30 days of surplus determination. As of 2026-06-02 no Marion County surplus disposition under the new statute has been publicly announced. [Source: oregon parent page; AOC summary (retrieved 2026-06-02)]

  • Tax payment note: Current-year property taxes are due November 15 (with 3% discount for full payment) or in installments by November 15 / February 15 / May 15. Taxes not paid by May 16 become delinquent and begin accruing the foreclosure clock. [Source: https://www.co.marion.or.us/AO/TAX/Pages/paymentinfo.aspx (retrieved 2026-06-02)]

  • Deviations from state default: None identified beyond the standard ORS ch. 312 process. Marion County follows the August publication/judgment cycle consistent with statewide practice.

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Content of Marion County Policy 809 and Procedure 809-A PDFs (binary PDF — could not extract text at retrieval; govern surplus/auction procedure and Board authorization requirements).
  • Marion County’s specific implementation plan for HB 2089 (ORS 312.500–312.560) disposition procedure for primary-residence broker listings vs. public auction — no Marion County-specific guidance document found as of 2026-06-02.
  • Content of unclaimed.oregon.gov/app/foreclosuresurplus/faq (page loaded but rendered only title bar; full content not extracted — confirm claim-form details and required documentation).
  • The legacy deed search URL for historical records (1855–1976) — the Records and Archives page describes it but did not expose a direct link in the fetched content.
  • Exact GIS parcel viewer direct URL — the ArcGIS WebApp viewer at https://marioncounty.maps.arcgis.com/apps/webappviewer/index.html?id=b41e1f1b340a448682a2cc47fff41b31 returned a browser-compatibility page; confirm the functional parcel viewer URL.
  • Whether Marion County has conducted any HB 2089 surplus dispositions since September 26, 2025, and whether any surplus funds have been delivered to the State Treasury.
  • Whether Marion County uses an online auction platform (e.g., Bid4Assets) for future disposition auctions under HB 2089 § 6; currently no platform announced.

cross_links: oregon, right-of-redemption, surplus-funds, third-party-recovery-rules, tyler-v-hennepin-county, treasurer-sale, sheriff-sale, bankruptcy-automatic-stay, heirs-property

changelog:

  • 2026-06-02 — Initial page drafted from official Marion County web sources: Tax Foreclosure page, Property Auction Information page, Finance Dept., Tax Collection Office, Clerk’s Recording Division, Treasurer’s Office, Sheriff’s Civil Unit, Circuit Court, and GIS/parcel portals. Oregon State Treasury unclaimed property portal confirmed as surplus claim venue under HB 2089. Contacts verified from official county pages. Inherits legal framework from oregon parent.

▸ For Investors / Operators — Marion County does not hold a public investor auction at the foreclosure stage — property is first deeded to the county. The public disposition auction is authorized by Board of Commissioners on an irregular basis; register for notifications via the Interest List Form at apps.co.marion.or.us/tfp/. Three sale types are available (public auction, sealed bid, private sale) per Finance Policy 809-A. The county’s foreclosure timeline follows a consistent August publication/judgment cycle; the 2-year redemption period runs from the judgment date, with a 1⅓%/month delinquency rate and no partial payments accepted. Payment must be cash or cashier’s check from the certified-mail notice stage onward.

▸ For Former Owners — Under Oregon HB 2089 (ORS 312.500–312.560, effective September 26, 2025), Marion County must deliver surplus from any disposition sale to the Oregon State Treasury Unclaimed Property program within 30 days of surplus determination and mail you a surplus notice within 60 days. Claims are filed at https://unclaimed.oregon.gov/ — there is no hard filing deadline. For questions about a specific parcel, contact John Carlson, Foreclosed Property Coordinator, Marion County Finance Dept. ((503) 373-4364; hotline (503) 566-3942). Note: assignments of surplus claims are void under HB 2089 § 9(5)(b) except in limited circumstances (bankruptcy, power of attorney, guardianship).

Legal information, not legal advice. This page summarizes Marion County, Oregon operational procedures and Oregon statutes for research purposes. Procedures and contacts change; verify against the cited primary sources and the official Marion County website before acting. Consult a licensed Oregon attorney before taking any action affecting property rights. Last verified: 2026-06-02.

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