(a) An employer that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.150;
(b) An individual liable to repay any amount of benefits paid under this chapter to which the individual was not entitled; and
(c) A person liable under ORS 657B.330 for amounts due under this chapter.
(2) If a judgment or final administrative order is rendered in favor of the Director of the Employment Department for amounts described in subsection (1) of this section, the amounts shall be a lien in favor of the director upon all property, whether real or personal, belonging to the employer, individual or person.
(3) 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 657B.300, 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 657B.300, 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 657B.290.
(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. [2019 c.700 §17]
Note: 657B.280 becomes operative January 1, 2023. See section 63, chapter 700, Oregon Laws 2019, as amended by section 1, chapter 30, Oregon Laws 2021, and section 6a, chapter 639, Oregon Laws 2021.