(1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property.
(2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5]
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