Section 314.330 - Lien if grantor or other person determined to be owner of trust.

OR Rev Stat § 314.330 (2019) (N/A)
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(2) For the purposes of subsection (1) of this section, "final determination" means:

(a) An assessment which has become final due to failure to exercise or exhaust rights of appeal to the Oregon Tax Court.

(b) A decision of the Oregon Tax Court which has become final.

(c) A decision of the Oregon Supreme Court. [1985 c.149 §§2,3; 1995 c.556 §24; 1995 c.650 §31]