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Tip #37

Where to Find Tax Liens Filed in Oregon

All federal and state tax liens on personal property are filed with the Secretary of State. Other federal and state tax liens are filed with the County Clerk. Government agencies file ‘warrants’ that represent liens for unpaid taxes and other state fees. Certain warrants are filed with the Sec. of State, such as those related to income taxes and hazardous waste, and are included in a UCC search. Other warrants are filed at the county level, such as those relating to employment taxes.

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