CLASS ACTION SETTLEMENT NOTICE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF OREGON Martin Lynch, et al. v. Multnomah County, et al., District of Oregon, Case No. 3:23-cv-01502 PROPOSED SETTLEMENT WITH LANE COUNTY If you held or are the heir and successor to a person or entity who held an ownership interest in, or a valid lien on, real property that was foreclosed on and in Lane County and for which the statutory redemption period expired between October 12, 2017 and December 30, 2025, for the non-payment of real property taxes, you may be entitled to a payment from a class action settlement. A federal court authorized this Notice.  A settlement (the “Settlement”) has been proposed between Plaintiffs and Defendant Lane County in the class action lawsuit referenced above pending in the United States District Court for the District of Oregon captioned Martin Lynch, et al. v. Multnomah County, et al., Case No. 3:23-cv-01502.  This class action alleges that Oregon counties, including Lane County, violated the rights of Class Members by taking tax-foreclosed properties and either selling them or retaining them without returning to the property owners the Surplus Equity or Surplus Proceeds in those properties. “Surplus Equity,” or “Surplus Proceeds,” is defined as the difference between the property’s sale price (or its real market value) and the amount of unpaid taxes, fees, and related costs. Lane County has chosen to resolve the claims brought against it by entering into this Settlement.  The United States District Court for the District of Oregon ordered the issuance of this Notice. Lane County denies that it has done anything wrong and has defended itself. The Court has not decided who is right. Both sides have agreed to settle the dispute to avoid burdensome and costly litigation. The Settlement offers Settlement Payments of Surplus Equity or Surplus Proceeds to members of the Settlement Class who file Eligible Claims.  The Parties were able to reach this Settlement which considers the various risks identified above and seeks to end for the County participating in the Settlement liability arising from the United States Supreme Court’s decision in Tyler v. Hennepin County, Minn. 598 U.S. 631 (2023).  You are being sent this Notice as a potential Class Member or heir of a Class Member and may be entitled to participate in the proposed Settlement. Your rights and options are detailed in this Notice, along with the deadlines to act.  Your legal rights are affected whether you act or not. Read this Notice carefully. YOUR LEGAL RIGHTS AND OPTIONS IN THIS SETTLEMENT: If you are a member of the Settlement Class or an heir to a Class SUBMIT A CLAIM Member, you must submit a completed Claim to be eligible to FORM BY receive a Settlement Payment. You may do so online at FEBRUARY 22, 2027 www.LaneTaxForeclosureSettlement.com or by mail. You may request to be excluded from the Settlement, and if you do, you will not receive a Settlement Payment. The deadline to EXCLUDE exclude yourself from the Settlement is November 24, 2026. YOURSELF BY Excluding yourself from the Settlement is the only way to retain NOVEMBER 24, 2026 your right to sue Defendant Lane County on your own over the claims alleged in the lawsuit. Write to the Court and object to any terms of the Settlement. You OBJECT BY are still eligible to file a Claim and still remain in the Class if you NOVEMBER 24, 2026 make an objection. The Court has scheduled a hearing to evaluate the fairness of the Settlement and Lead Counsel’s request for attorneys’ fees and GO TO THE FINAL reimbursement of costs to take place on December 2, 2026, at APPROVAL 10:00 a.m. (the “Final Approval Hearing”). You may attend the HEARING hearing at your own expense, but it is not necessary. You may ask to speak in court about the fairness of the Settlement if you did not exclude yourself, but you must first notify counsel. You will not receive a Settlement Payment if you fail to timely submit an Eligible Claim and you will give up your right to bring DO NOTHING your own lawsuit about the claims in this case, but you will still be bound by all decisions the Court makes in this matter addressing these claims.  These rights and options—and the deadlines to exercise them—are explained in this Notice.  The Court in charge of this case still must decide whether to approve the Settlement. If it does, and after any appeals are resolved, Settlement Payments will be distributed to those who submit Eligible Claims. Please be patient. BASIC INFORMATION 1. Why was this Notice issued? The Court authorized this Notice because you have a right to know about a proposed Settlement of a class action lawsuit. If you are a member of The Settlement Class, you have legal rights and options that you may exercise before the Court decides whether to give final approval to the Settlement, as described below. 2. What is the lawsuit about? Individuals who owned real property in Lane County (the “Plaintiffs”) allege that Lane County (and other Oregon counties not participating in this Settlement) violated their and Class Members’ rights by taking and either selling or retaining tax‑foreclosed properties and failing to remit to Plaintiffs and Class Members the equity in those properties. These claims have become known as surplus-proceeds or surplus-equity claims. Lane County denies Plaintiffs’ allegations. For additional information about the claims, arguments, and history of the case, you may view the pleadings and other important documents filed in the case at www.LaneTaxForeclosureSettlement.com. The complete docket or court file can be reviewed via the Court’s electronic docket known as PACER at ecf.ord.uscourts.gov, but you must register for an account and pay fees to review filings. You may also review the docket online for free by visiting any of the Court’s locations. The addresses and rules governing courthouse entry are also available at ord.uscourts.gov. 3. What is the class action and who is involved? In a class action, one or more people called “class representatives” sue on behalf of a group of people who may have similar claims. The people together are a “class” or “class members.” The individuals who sue—and all the class members like them—are called the plaintiffs. The entities that they sue are called the defendants. In a class action, the Court resolves the issues for all class members, except for those who exclude themselves from the class. The Court has decided that the claims against Lane County may be settled as a class action if they meet the procedural requirements which govern class actions. Plaintiffs and their attorneys sued a number of Oregon Counties, but only Lane County is participating in this Settlement. Accordingly, “Defendant” as used in this Notice refers to Lane County only. The lawsuits are continuing against the other defendant counties. 4. Why is there a settlement? The Court has not found in favor of Plaintiffs or Defendant. Instead, the Plaintiffs and Lane County have agreed to a Settlement. By agreeing to the Settlement, the Parties avoid the costs and uncertainty of a trial, and if the Settlement is approved by the Court, the Settlement Class will receive the benefits described in this Notice. Lane County denies all legal claims in this case but is settling to avoid the uncertainties and costs attendant with litigation. The Plaintiffs and their lawyers think the proposed Settlement is best for everyone who is affected. WHO IS PART OF THE SETTLEMENT? 5. Am I part of the Class and included in the Settlement? The Class includes the following individuals: “All Persons and entities, and their heirs, successors and assignees, who owned, or had an ownership interest in, or a valid lien on real property that Defendant Lane County obtained through a foreclosure action to satisfy unpaid real estate taxes or other County or local government taxes and fees and associated fees and penalties, as set forth in the schedule attached hereto as Exhibit A, which the County (1) sold for an amount in excess of the unpaid taxes, fees and other costs associated with that property, and for which the statutory redemption period expired during the Class Period, (2) still owns as of the execution date of this Settlement Agreement and may sell for an amount in excess of the unpaid taxes, fees and other costs associated with that property, and for which the statutory redemption period expired during the Class Period, or (3) donated without a public auction and transferred to a housing agency, non-profit housing-related organization or otherwise for low income housing and for which the statutory redemption period expired during the Class Period.” A list of the property addresses for which Surplus Proceeds or Surplus Equity was obtained is available on the Claims Administrator’s website www.LaneTaxForeclosureSettlement.com. If you had an ownership interest in one of these properties (including a valid lien interest) at the time of a tax foreclosure which resulted in surplus proceeds, you are a member of the Settlement Class. 6. What if I’m still not sure I am a Class Member? If you are still not sure whether you are included or you have additional questions, you can review the FAQs on the Settlement website, www.LaneTaxForeclosureSettlement.com or call the Claims Administrator toll-free at (833) 453-3598. THE SETTLEMENT BENEFITS 7. What does the Settlement provide? In consideration for the Settlement and the release and bar order contained in Section I of the Settlement Agreement, Defendant has agreed to pay the amount of $1,348,311.60. This amount represents 100% of the surplus proceeds obtained from most eligible properties that were sold, plus applicable interest, fees, and administration costs. Each Class Member who submits a valid Claim will receive a Settlement Payment from the Settlement Fund based on the Class Member’s pro rata share of the Settlement Fund, after deducting attorneys’ fees, expenses and service awards to class representatives. If more than one valid Claim is made from a property, the total amount available to pay Claims connected with that property will be the share of the proceeds associated with that property. The total amount of the Settlement Payment to be paid to each claimant cannot be calculated until all Claims have been submitted and validated. Under the Settlement Agreement, Class Members may submit Claims regarding the Surplus Equity in retained properties in the same manner as properties that have been sold. The Settlement Fund will also be used to pay for administration of the Settlement, including notice and claims administration costs. Class Counsel intends to ask that the Court award them attorneys’ fees in an amount that will not exceed 25% of the Settlement Fund. Any funds remaining after the payment of Settlement administration costs, payment of valid Class Member Claims and payment of attorney fees will be paid to reimburse Lane County for any payments it makes to Potential Claimants who submit a valid request for exclusion from the Class and are paid on or before the end of the Claims Period. Any funds remaining after that will be distributed to the Lane County Legal Aid Office of Oregon Law Center to fund housing- related legal services, or such other programs as the parties agree and the Court approves in accordance with Oregon law. 8. How do I file a claim? To qualify for a Settlement Payment, you must complete and submit a Claim. You can file your Claim online at www.LaneTaxForeclosureSettlement.com or send it by U.S. Mail to: Lynch v. Multnomah County (Lane County), c/o Kroll Settlement Administration LLC, P.O. Box 225391, New York, NY 10150-5391. The deadline to submit a Claim Form is 11:59 p.m. PT on February 22, 2027. No matter which method you choose to file your Claim, please read the Claim Form carefully and provide all the information required. You may file the Claim Form on your own. If you have any questions or need assistance filing your Claim Form, you should contact the Claims Administrator and/or the Class Counsel listed in Section 14 below who will help you for no additional fee. You may be solicited by companies or services that offer to prepare Claims for you and charge an additional fee to you for this service. You are not required to use any such services. Any assistance you require is available through the Court appointed Claims Administrator and Class Counsel at no additional charge to you. 9. When will I receive my Settlement Payment? Settlement Payments to Class Members will be made only after the Court grants final approval to the Settlement and after any appeals are resolved (see “Final Approval Hearing” below). If there are appeals, resolving them can take time. Please be patient. EXCLUDING YOURSELF FROM THE SETTLEMENT 10. How do I get out of the Settlement? If you do not wish to be eligible for a Settlement Payment, and you want to keep the right to sue Defendant on your own about the legal issues in this case, then you must take steps to get out of the Settlement. This is called excluding yourself – or it is sometimes referred to as “opting-out” of the Class. To exclude yourself individually from the Settlement, you must send a timely letter by mail to: Lynch v. Multnomah County (Lane County), c/o Kroll Settlement Administration LLC, P.O. Box 225391, New York, NY 10150-5391. Your request to be excluded from the Settlement must include the following: (i) name; (ii) current mailing address; (iii) telephone number; (iv) address, parcel number, and/or legal description of the Eligible Property; (v) County in which the Eligible Property is located; (vi) year of post-foreclosure sale of Eligible Property; and (vii) a statement that the Eligible Claimant wishes to be excluded from the Settlement Class. Any request for exclusion must be signed by the person or entity requesting exclusion (not by an attorney). Absent excluding yourself or “opting out” you are otherwise a member of the Settlement Class. Your exclusion request must be postmarked by November 24, 2026. You cannot ask to be excluded on the phone, by email, or at the Settlement website. Opt-outs must be made individually and cannot be made on behalf of other members of the Settlement Class. 11. If I do not exclude myself, can I sue the Defendant for the same thing? No. Unless you exclude yourself, you give up the right to sue Defendant for the claims that the Settlement resolves. You must exclude yourself from this Settlement to pursue your own lawsuit. Additionally, the Parties intend to ask the Court to enjoin Class Members from participating in federal court litigation regarding the subject matter of the Settlement while the Court considers approval of the Settlement. If the Court grants that motion, you will be required to opt out of the Settlement Class should you wish to pursue such litigation. 12. What am I giving up by staying in the Settlement Class? Unless you opt-out of the Settlement, you cannot sue or be part of any other lawsuit against Defendant about the issues in this case, including any existing litigation, arbitration, or proceeding. Unless you exclude yourself, all judgments by the Court will bind you. The Settlement Agreement is available at www.LaneTaxForeclosureSettlement.com. The Settlement Agreement provides more detail regarding the Release and describes the Released Claims with specific descriptions in necessary, accurate legal terminology, so read it carefully. 13. If I exclude myself, can I still get a Settlement Payment? No. You will not get a Settlement Payment from the Settlement Fund if you exclude yourself from the Settlement. In order to receive a Settlement Payment, you must remain in the Settlement Class and return your completed Claim Form. THE LAWYERS REPRESENTING YOU 14. Do I have a lawyer in the case? The Court has appointed the law firms of Fink Bressack, Kohn Swift & Graf, and Preti Flaherty Beliveau & Pachios to represent the Class. They are called “Lead Counsel.” They are experienced in handling similar class action cases. You may contact Lead Counsel using the information below: Nathan J. Fink Joseph C. Kohn Gregory P. Hansel Fink Bressack Kohn Swift & Graf, P.C. Preti Flaherty Beliveau & 38500 Woodward Ave. 1600 Market Street, Suite Pachios, Chartered, LLP Suite 350 2500 One City Center Bloomfield Hills, MI 48304 Philadelphia, PA 19103 P.O. Box 9546 (248) 971-2500 (215) 238-1700 Portland, ME 04112 www.finkbressack.com www.kohnswift.com (207) 791-3000 www.preti.com The Court has also appointed Sugerman Dahab as Liaison Counsel to represent the Class. They are also experienced in handling class action cases. You may contact Liaison Counsel using the information below: David Sugerman Sugerman Dahab One Main Place 101 SW Main St., Suite 910 Portland, OR 97204 (503) 228-6474 www.sugermandahab.com 15. Should I get my own lawyer? You are not required to hire your own lawyer because Lead Counsel is working on your behalf. If you want to hire your own lawyer, you certainly can, but you will have to pay that lawyer yourself. If you do hire your own lawyer, they may enter an appearance for you and represent you individually in this case. 16. How will the lawyers be paid? You do not have to pay Class Counsel, or anyone else, to participate. Instead, Class Counsel intends to apply for a fee award in an amount that will not exceed 25% of the amount paid into the Settlement Fund. OBJECTING TO THE SETTLEMENT 17. How do I tell the Court if I do not like the Settlement? If you are a member of the Settlement Class (and do not exclude yourself from the Class), you can object to any part of the Settlement and/or to the request of Class Counsel for an award of attorney’s fees by filing an Objection with the Clerk of the Court no later than 60 calendar days after the mailing of this Notice and serving the parties a timely and valid statement of Objection Recipient Address Clerk of the Court Mark O. Hatfield United States Courthouse 1000 Southwest Third Avenue Portland, Oregon 97204 Class Counsel Nathan J. Fink Fink Bressack 38500 Woodward Ave. Suite 350 Bloomfield Hills, MI 48304 Joseph C. Kohn Kohn Swift & Graf, P.C. 1600 Market Street, Suite 2500 Philadelphia, PA 19103 Gregory P. Hansel Preti Flaherty Beliveau & Pachios, Chartered, LLP One City Center P.O. Box 9546 Portland, ME 04112 David Sugerman Sugerman Dahab One Main Place 101 SW Main St., Suite 910 Portland, OR 97204 Defendant Steve Mokrohisky County Administrator Lane County 125 East 8thAvenue Eugene, OR 97401 Your Objection must include the following: 1) A caption or title that identifies it as “Objection to Class Settlement in Martin Lynch v. Multnomah County, Case No. 3:23-cv-01502”; 2) Your name, current address, and telephone number; 3) The name, address, and telephone number of any attorney for you with respect to the objection; 4) The factual basis and legal grounds for the objection, including any documents sufficient to establish the basis for your standing as a Class Member; 5) Identification of the case name, case number, and court for any prior class action lawsuit in which you and/or your attorney (if applicable) has objected to a proposed class action settlement; and Your objection must be postmarked by November 24, 2026. 18. What is the difference between objecting and asking to be excluded? Objecting is telling the Court that you do not like something about the Settlement. You can object to the Settlement only if you do not exclude yourself. Excluding yourself is telling the Court that you do not want to be part of the Settlement. If you exclude yourself, you have no basis to object to the Settlement because it no longer affects you, and you will not be allowed to file a Claim to receive a payment from the settlement. THE FINAL APPROVAL HEARING 19. When and where will the Court decide whether to approve the Settlement? The Court has scheduled a Final Approval Hearing at 10:00 a.m. on December 2, 2026, at the United States District Court for the District of Oregon, 1000 SW Third Ave., Portland, Oregon 97204. The hearing may be moved to a different date or time without additional mailed notice, so it is a good idea to check www.LaneTaxForeclosureSettlement.com for updates periodically. At this hearing, the Court will consider whether the Settlement is fair, reasonable, and adequate. The Court will also consider the requests by Class Counsel for attorneys’ fees and expenses. If there are objections, the Court will consider them at that time. After the hearing, the Court will decide whether to approve the Settlement. It is unknown how long these decisions will take. 20. Do I have to attend the hearing? No. Class Counsel will answer any questions the Court may have. You are welcome to attend the hearing at your own expense. 21. May I speak at the hearing? If you attend the Final Approval Hearing, you may ask the Court for permission to speak if you have timely objected and you so choose. However, you cannot speak at the hearing if you exclude yourself from the Settlement. IF YOU DO NOTHING 22. What happens if I do nothing at all? If you are a member of the Settlement Class and do nothing, meaning you do not file a timely Claim, you will not get a Settlement Payment. Further, unless you exclude yourself, you will be bound by the judgment entered by the Court. GETTING MORE INFORMATION 23. Where do I get more information? For more information, you may contact the Claims Administrator toll-free at (833) 453-3598. or write to the Claims Administrator at Martin Lynch v. Multnomah County (Lane County), c/o Kroll Settlement Administration LLC, P.O. Box 225391, New York, NY 10150-5391. For a complete, definitive statement of the Settlement terms, refer to the Settlement Agreement at www.LaneTaxForeclosureSettlement.com. - PLEASE DO NOT TELEPHONE THE COURT OR THE COURT CLERK’S OFFICE TO INQUIRE ABOUT THIS SETTLEMENT OR THE CLAIM PROCESS -