(1) This section applies to:\n(a) An employer that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.150;\n(b) An individual liable to repay any amount of benefits paid under this chapter to which the individual was not entitled;\n(c) A person liable under ORS 657B.330 for amounts due under this chapter;\n(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;\n(e) An employer liable to repay any amount of grant moneys awarded under ORS 657B.200 for which the employer was not eligible; and\n(f) An individual or an employer liable for any amounts due under this chapter.\n(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.\n(3) The lien shall be perfected and attach:\n(a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS g to the employer, individual or person.\n(3) The lien shall be perfected and attach:\n(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.\n(b) To personal property wherever located within the state, upon:\n(A) The recording of a warrant, as provided in ORS 657B.300, with the clerk of any county; and\n(B) The filing of a copy of the warrant with the Secretary of State as provided in ORS 657B.290.\n(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. [2019 c.700 §17; 2023 c.120 §10]\nNote:\nSection 13 (5), chapter 120, Oregon Laws 2023, provides:\nSec. 13.\n(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)]
Oregon Legal Code