The clerk or officer referred to in ORS 224.090 shall record the transcript referred to in that section in the mortgage records of the county and properly index it. The issuance of a writ of review shall not prevent the recording and indexing of such transcript, but upon final determination of the review a further transcript shall be recorded showing the amount of the assessment. The second transcript shall be indexed and recorded and the same shall, for the amount specified therein, have the same force and effect as the first transcript would have had.
ORS 224.100