Section 311.771 - Liens; priority; foreclosure proceeding(1) The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same priority as real property tax liens except that the lien of mortgages or trust deeds which are recorded prior in time to the lien for deferred taxes under ORS 311.740 to 311.780 shall be prior to the liens for deferred taxes.(2) The lien may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88. The court may award reasonable attorney fees to the prevailing party in a foreclosure action under this section.(3) Receipts from foreclosure proceedings and from voluntary payments for deferred taxes shall be paid by the department to the General Fund. 1977 c.695 §7; 1981 c.897 §48; 1995 c.618 §66