Detailed answer — how Oregon law treats tax payments by someone not listed on the deed

Short answer: paying back property taxes does not, by itself, make you the legal owner of inherited land in Oregon. Ownership follows the deed (and any proper transfer through probate or other recorded instrument). Paying taxes may protect the property from tax foreclosure and can create a claim for reimbursement or other equitable relief, but it does not substitute for a recorded deed or court-ordered transfer.

Why paying taxes doesn’t automatically create ownership

In Oregon, title to real property is determined by recorded instruments (deeds, probate transfers, etc.) and by actions recognized by statute or court. The county tax collector can collect unpaid property taxes and, if taxes remain unpaid over the statutory period, initiate a tax foreclosure under the state’s collection laws. See Oregon’s collection and tax foreclosure statutes at the Oregon Revised Statutes, Chapter 312: ORS Chapter 312 (Collection of Taxes).

Paying delinquent taxes prevents or cures the tax delinquency, but it does not change the recorded ownership. To be a legal owner you generally need a recorded deed or other statutory transfer (for example, a deed executed by the personal representative or an heir after proper probate). For rules on recording and what becomes part of the public record, see ORS Chapter 205 (Recording).

Common outcomes and remedies under typical facts

Below are typical scenarios and what usually follows under Oregon practice:

• You paid the taxes to stop a pending tax foreclosure: Your payment will usually protect the property from immediate sale or foreclosure. You should get receipts and written confirmation from the county tax collector. If you paid to redeem the property during the statutory redemption period, the payment stops the foreclosure consequences while the legal owner can still pursue transfer by probate or other means. See ORS Chapter 312 for the foreclosure and redemption process: ORS 312.
• You paid while the estate is pending probate: If an executor or personal representative is required to transfer title, your tax payment does not substitute for the probate transfer. You may have a claim against the estate for reimbursement for taxes you paid on behalf of the estate.
• You paid but the recorded deed still names the decedent or other heirs: The county deed records control legal title. To be an owner you must be added via an appropriate recorded instrument (for example, a deed from the personal representative, a quitclaim deed from co-heirs, or a court order).
• There is a dispute with co-heirs: You may need to ask a court to resolve ownership — commonly through a quiet title action or partition lawsuit. Oregon’s rules about inheritance and distribution of intestate property are in Chapter 93: ORS Chapter 93 (Descent and Distribution).

Possible legal claims you can consider

Depending on the facts, you might be able to pursue one or more of these claims (each requires legal analysis):

• Reimbursement or unjust enrichment against the estate or co-heirs for taxes you paid.
• Equitable lien or constructive trust if a court finds you paid taxes with an expectation of being compensated or obtaining an interest, and it would be unfair for others to keep the benefit.
• Quiet title or partition action to determine ownership and force sale or division among co-owners.

Courts evaluate each claim based on the specifics—what agreements existed, who actually controlled the property, whether you made other expenditures or improvements, and whether you pursued probate or other transfers.

What to do now — practical steps

1. Confirm the recorded ownership. Search county deed records (recorder/assessor) to see who is listed as owner.
2. Document the tax payments. Keep receipts, bank records, and any written communications with the tax collector. Ask the county tax office for written confirmation of the payment and the current tax status.
3. Determine whether the decedent’s estate has been probated. If not, find out whether a will exists and whether a personal representative has been appointed. Oregon Judicial Department probate information: OJD Probate Information.
4. Talk with the other heirs or the personal representative. Ask for a deed transfer (for example, a quitclaim deed) or a repayment agreement if you paid taxes for the estate.
5. Consider alternatives if heirs won’t cooperate. You may pursue a quiet title action, partition, or a claim for reimbursement. These are court processes that typically require an attorney.

Hypothetical example (illustrative)

Hypothetical: Maria’s parent died owning a 3-acre parcel. The county shows the parent as the record owner. The estate never went through probate. Maria paid $4,500 in back property taxes to prevent a tax sale. Maria’s sibling refuses to sign a deed transferring property share to Maria.

Possible outcomes under Oregon practice:

• Maria’s payment prevented immediate tax foreclosure. She has receipts and a county statement showing taxes current.
• Because title remains unchanged, Maria does not become the record owner by paying taxes alone.
• She can ask the sibling to execute a quitclaim deed or request that a personal representative transfer title if the estate is opened in probate.
• If the sibling refuses, Maria can seek reimbursement from the estate or file a court action (quiet title or partition) to resolve ownership or force a sale, but she should consult an attorney about the best claim to pursue based on costs and likely recovery.

When to get legal help

Consult an attorney if:

• Co-heirs dispute ownership or refuse to transfer the property.
• You need to pursue a claim for reimbursement, an equitable lien, or a quiet title action.
• The tax situation is complex (pending foreclosure, multiple years of delinquency, or conflicting claims).

An attorney can explain whether a court action is likely to succeed, estimate costs, and identify statutes and case law that apply to your facts.

Helpful Hints

• Always get written receipts from the county tax collector for any tax payments. Paper trail matters.
• Check county deed and tax records online. Knowing the recorded owner and any encumbrances guides your next move.
• If the estate hasn’t opened probate, consider whether opening probate or a small-estate procedure is appropriate; the Oregon Judicial Department explains probate options: OJD Probate.
• Discuss repayment terms in writing if you pay taxes expecting reimbursement (amount, timeline, interest, and what happens if ownership is transferred).
• Paying taxes can be protective, but don’t assume it replaces a deed. Get a deed or court order to secure ownership.
• Keep copies of all communications with co-heirs, the tax office, and any estate representatives.
• Before spending significant money (major repairs or long-term payments), consult a lawyer about whether you should get a written ownership agreement or court order first.