Title 12, Probate Law

(1) If the will expresses an order of abatement, or the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection (2) of this section, the shares of the distributees abate as may be found necessary to give e…

(1) As used in this section, “discount rate” means the auction average rate on 91-day United States Treasury bills, as established by the most recent auction of these Treasury bills and as reported by the United States Department of the Treasury, Bureau of the Public Debt. The di…

The amount of the indebtedness of a distributee to the estate if due, or its present worth if not due, shall be offset against the interest of the distributee in the estate; but the distributee has the benefit of any defense that would be available to the distributee in a direct …

When administration of an estate in this state has been completed and the estate is in a condition to be distributed, the court, upon application by the personal representative, may authorize the delivery to the personal representative of an estate of a decedent pending in a fore…

(1) As used in this section, “property subject to the jurisdiction of the court” means: (a) All property owned by the decedent at the time of death that is subject to administration, including but not limited to amounts recovered on a personal injury claim, as defined in ORS 114.…

(1) A personal representative shall be allowed in the settlement of the final account all necessary expenses incurred in the care, management and settlement of the estate, including reasonable fees of appraisers, attorneys and other qualified persons employed by the personal repr…

If it appears to the court, at any time after the expiration of four months after the date of publication of notice to interested persons, that there is no known person to take by descent the net intestate estate, the court shall order that the estate escheat to the State of Oreg…

If a personal representative cannot make payment or delivery of property in the personal representative’s possession to the distributee entitled thereto within 30 days after the date of entry of the judgment of distribution, either because the distributee refuses to accept the pr…

(1) A personal representative shall use best efforts to sell or otherwise liquidate any real or personal property, or portion thereof, that escheats pursuant to ORS 112.055, 116.193 or 116.203. If the personal representative is unable to sell or otherwise liquidate such property,…

(1) If the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and no assets of the estate have come into the possession or knowledge of the personal representative, the personal representative may move to close …

Upon the filing of receipts or other evidence satisfactory to the court that distribution has been made as ordered in the general judgment, the court shall enter a supplemental judgment of discharge. Except as provided in ORS 115.004, the discharge so entered operates as a releas…

The personal representative shall cause to be recorded in the deed records of any county in which real property belonging to the estate is situated, a deed from the personal representative executed in the manner required by ORS chapter 93. The execution of the bargain and sale de…

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 r…

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…

(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 t…

(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 nonresi…

As used in ORS 116.303 to 116.383: (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…

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 e…

(1) The court in which the administration of the estate is proceeding may on petition for the purpose determine the apportionment of the tax. (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…

(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 attr…

(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. (2) Any exemption or deduction allowed by reason of the relationshi…

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 aga…

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 follow…

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 …

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]

Administration may be had upon the estate of an absentee. A petition for administration shall state, in addition to the information required by ORS 113.035: (1) Whether the absentee, when last heard from, was a resident or nonresident of this state. (2) The address of the absente…

(1) Upon the filing of a petition under ORS 117.005, the clerk of the court shall set a date for hearing not less than 30 days after the date of filing the petition, unless the court sets an earlier date. A copy of the notice of the hearing shall be sent: (a) To the absentee at t…

The court may appoint some disinterested person as guardian ad litem to appear for the absentee at the hearing on the petition. The court may direct the petitioner or the guardian ad litem to make search for the absentee in any manner the court considers advisable, including any …

Upon the hearing on the petition the court shall determine whether the absentee has died and if so, the date of death and whether the absentee died testate or intestate. Upon finding that the absentee has died, the court shall grant letters accordingly, or, in the absence of that…

The finding of the court that the absentee has died is conclusive as to the estate of the absentee only if: (1) Notice of the hearing on the petition was given as required by ORS 117.015; and (2) The court finds that diligent search for the absentee was made. [1969 c.591 §207]

Upon the entry of the order of the court finding that the absentee has died and granting letters, administration of the estate of the absentee, whether testate or intestate, shall proceed as provided for the estates of other decedents, except as otherwise provided in this chapter…

Upon proof that the absentee is alive, letters theretofore granted shall be revoked. Acts of the personal representative before revocation of letters are as valid as though the letters had not been revoked, but after revocation the personal representative has no further power in …

(1) If property of the absentee has been sold by the personal representative, the absentee has no right, title or interest in or to the property sold, but only to the proceeds realized therefrom or so much thereof as may remain in the possession of the personal representative upo…

After revocation of letters the absentee may be substituted as plaintiff in actions brought by the personal representative. The absentee may be substituted as defendant, upon application by the absentee or application by the plaintiff, in actions brought against the personal repr…

The costs, expenses and charges attending the granting of letters and their revocation shall be paid out of the estate of the absentee. If the petition for administration is not granted, the petitioner shall pay the costs, expenses and charges. [1969 c.591 §212]

As used in ORS 118.005 to 118.540, unless the context requires otherwise: (1) “Beneficiary” means the recipient of a beneficial interest in property or the income therefrom transferred in a manner taxable under ORS 118.005 to 118.540. (2) “Department” means the Department of Reve…

Any term used in ORS 118.005 to 118.540 has the same meaning as when used in a comparable context in the laws of the federal Internal Revenue Code relating to federal estate taxes, unless a different meaning is clearly required or the term is specifically defined in ORS 118.005 t…

(1) As used in this section: (a) “Nonresident decedent” means an individual who is domiciled outside of Oregon on the date the individual dies. (b) “Resident decedent” means an individual who is domiciled in Oregon on the date the individual dies. (2) A tax is imposed upon a tran…

(1) As used in this section and ORS 118.016, “permissible distributee” has the meaning given that term in ORS 130.010. (2) Oregon special marital property consists of any trust or other property interest, or a portion of a trust or property interest: (a) In which principal or inc…

(1) The executor of an estate containing property that the executor seeks to qualify as Oregon special marital property under ORS 118.013 shall make an election under this subsection in order for the property to be Oregon special marital property. The election shall be made: (a) …

(1) The tax provided for in ORS 118.010 shall take effect at and accrue upon the death of the decedent. A return shall be filed and the tax shall be paid to the Department of Revenue no later than 12 months following the date of death of the decedent. If the department determines…

(1) In the case of an estate that contains a qualified family-owned business interest, an additional tax shall be imposed under ORS 118.005 to 118.540 if: (a) The value of the interest was originally taken as a deduction under section 2057(a) of the Internal Revenue Code in compu…

(1) As used in this section: (a) “Adjusted gross estate” means the value of the gross estate reduced by the sum of the amounts allowable under sections 2053 and 2054 of the Internal Revenue Code. (b) “Family member” means a member of the family, as defined in section 2032A of the…

(1) As used in this section: (a) “Eligible business entity” means a business entity that is owned 100 percent by family members or eligible entities. (b) “Eligible entity” means an eligible business entity or an eligible trust. (c) “Eligible trust” means a trust or subtrust whose…

(1) The definitions in ORS 315.124 apply to this section. (2) If, at the date of death, a decedent held the certification for a credit under ORS 315.124, the estate of the decedent shall be allowed a credit for use of the small forest owner minimum option, as provided in ORS 315.…

(1) Except as provided in subsection (2) of this section: (a) An inheritance tax return is not required with respect to the estates of decedents who die on or after January 1, 1987, and before January 1, 2003, unless a federal estate tax return is required to be filed; (b) An inh…