Chapter 116 — Chapter 116
139 sections in this chapter.
ORS 116.233 Reopening estate of decedent. Upon the petition of any interested person, the court, with such notice as it may prescribe, may order the estate of a decedent reopened if other property is discovered, if any necessary act remains unperformed or for any other proper cause appearing to the court. The court may reappoint the former personal representative, or appoint another personal representative, to administer any additional property or to perform such other acts as are considered necessary. The provisions of law as to original administration apply, in so far as applicable, to accomplish the purpose for which the estate is reopened, but a claim that already is adjudicated or barred may not be asserted in the reopened administration. [1969 c.591 §190]
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[Repealed or reserved.]
ORS 116.243 Reports by court clerks, county clerks or court administrators to State Treasurer. A court clerk of any county in which the county court has judicial functions, the clerk of any county court that has jurisdiction over probate matters under ORS 111.075 or a court administrator, upon request, shall furnish to the State Treasurer the titles of estates of decedents that have remained open for more than three years and in which no heirs, or only persons whose right to inherit the proceeds thereof is being contested, have appeared to claim the estate. [1969 c.591 §191; 1991 c.230 §24; 1991 c.790 §9a; 2003 c.395 §17; 2017 c.169 §58; 2019 c.678 §45]
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[Repealed or reserved.]
ORS 116.253 Recovery of escheated property. (1) Within 10 years after the death of a decedent whose estate escheated in whole or in part to the state, or within eight years after the entry of a judgment or order escheating property of an estate to the state, a claim may be made for the property escheated, or the proceeds thereof, by or on behalf of a person not having actual knowledge of the escheat or by or on behalf of a person who at the time of the escheat was unable to prove entitlement to the escheated property
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(2) The claim shall be made by a petition filed with the State Treasurer. The petition must include: (a) A declaration by the petitioner under penalty of perjury in the form required by ORCP 1 E or an unsworn declaration under ORS 194.800 to 194.835 if the declarant is physically…
ORS 116.263 Payment of debt and delivery of property to foreign personal representative without local administration. (1) Three months or more after the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession of personal property or an instrument evidencing a debt, obligation, stock or right to sue belonging to the estate of the nonresident decedent may make payment of the indebtedness, in whole or in part, or deliver the personal property or the instrument evidencing the debt, obligation, stock or right to sue to the foreign personal representative of the nonresident decedent, upon an affidavit made by or on behalf of the foreign personal representative, accompanied by proof of the foreign personal representative’s authority, stating
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(a) The date of the death of the nonresident decedent; (b) That no local administration or application therefor is pending in this state; and (c) That the foreign personal representative is entitled to payment or delivery. (2) Payment or delivery made in good faith on the basis o…
ORS 116.303 Definitions for ORS 116.303 to 116.383. As used in ORS 116.303 to 116.383
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(1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state under ORS 118.005 to 118.540. (2) “Person” means any individual, partnership, association, joint stock company, corporation, government, …
ORS 116.305 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.310 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.313 Apportionment among interested persons; valuations; apportionment directed by will or trust. Unless the will, or a revocable trust of which the decedent is settlor, otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. In the event the decedent’s will or revocable trust directs a method of apportionment of tax different from the method described in ORS 116.303 to 116.383, the method described in the will or revocable trust shall control. A mere testamentary direction to pay debts, charges, taxes or expenses of administration shall not be considered a direction against apportionment of estate taxes. [1969 c.591 §195; 1973 c.506 §38; 2015 c.387 §32]
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[Repealed or reserved.]
ORS 116.315 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.320 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.323 Apportionment proceedings; equitable apportionment; penalties and interest; court determination. (1) The court in which the administration of the estate is proceeding may on petition for the purpose determine the apportionment of the tax
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(2) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in ORS 116.313 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable. (3) If the court finds that the assessment of penalties …
ORS 116.325 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.330 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.333 Withholding of tax; recovery from distributee; bond of distributee. (1) The personal representative or other person who is in possession of the property of the decedent and who is required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to the person, the amount of tax attributable to the interest of the person. If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the personal representative or the other person required to pay the tax, the personal representative or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with ORS 116.303 to 116.383
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(2) If property held by the personal representative is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative. [1969 c.591 §197]
ORS 116.335 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.340 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.343 Allowances for exemptions, deductions and credits. (1) In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate and any deductions and credits allowed by the law imposing the tax
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(2) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purpose of the gift inures to the benefit of the person bearing that relationship or receiving the gift, except that when an interest is subject to a prior prese…
ORS 116.353 Income interests; life or temporary interests; charging corpus. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder. [1969 c.591 §199]
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[Repealed or reserved.]
ORS 116.363 Proceedings for recovery of tax; liability of personal representative; apportionment of amount not recovered. Neither the personal representative nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of three months next following final determination of the tax. A personal representative or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three-month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the personal representative or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment. [1969 c.591 §200]
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[Repealed or reserved.]
ORS 116.373 Foreign personal representatives and estates. A personal representative acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state or of a death duty due by a decedent’s estate to another state, from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state is prima facie correct. [1969 c.591 §201]
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[Repealed or reserved.]
ORS 116.383 Construction. ORS 116.303 to 116.383 embody the Uniform Estate Tax Apportionment Act and shall be construed to effectuate its general purpose to make uniform the law of those states which enact it. [1969 c.591 §202]
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[Repealed or reserved.]
ORS 116.405 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.410 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.415 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.420 [Amended by 1957 c.364 §1; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.425 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.430 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.435 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.440 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.445 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.450 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.455 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.460 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.465 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.505 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.510 [Amended by 1957 c.410 §1; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.515 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.520 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.525 [Amended by 1957 c.410 §2; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.530 [Amended by 1957 c.410 §3; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.535 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.540 [Amended by 1957 c.410 §4; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.545 [Amended by 1957 c.410 §5; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.550 [Amended by 1969 c.198 §57; repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.555 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.560 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.565 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.570 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.575 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]
ORS 116.580 [Repealed by 1969 c.591 §305]
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[Repealed or reserved.]