Quick answerOregon sells tax deeds for unpaid property taxes. Redemption: Property is subject to foreclosure after 3 years delinquent (ORS 312.010); after the foreclosure judgment the owner has a 2-year redemption period (ORS 312.120, 312.200). If not redeemed the property is deeded to the county; no redemption after the county deed or the county's later sale. Sales: No statewide sale date: foreclosure is an annual county process, and counties sell tax-foreclosed surplus property periodically / year-round as inventory allows Governing law: Oregon Revised Statutes Chapter 312 (ORS 312.010, 312.120, 312.200) and Chapter 275 (ORS 275.110-275.275, county land sales).