(1) If an employer liable for the payment of contributions to the Unemployment Compensation Trust Fund is in default, as provided in ORS § 657.515 (3), the amount of contributions, interest and penalties due shall be a lien in favor of the Director of the Employment Department upon all property, whether real or personal, belonging to such employer.

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Terms Used In Oregon Statutes 657.540

  • contributions: means the taxes that are the money payments required by this chapter, or voluntary payments permitted, to be made to the Unemployment Compensation Trust Fund. See Oregon Statutes 657.010
  • employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
  • employment: includes service that is:

    (a) Subject to the tax imposed by the Federal Unemployment Tax Act; or

    (b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030

  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.

(2) The lien shall be perfected and attach:

(a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS § 657.642, with the clerk of the county in which the property is located.

(b) To personal property wherever located within the state, upon:

(A) The recording of a warrant, as provided in ORS § 657.642, with the clerk of any county; and

(B) The filing of a copy of the warrant with the Secretary of State as provided in ORS § 657.542.

(3) The lien created by this section is prior to all liens and encumbrances recorded subsequent to the filing of notice of claim of lien, except state and county tax liens and labor liens.

(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. [Amended by 1965 c.359 § 6; 1991 c.277 § 1]

 

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