ORS § 115.005 — OR Code / Title 12 / Chapter 115 / Section 115.005
115.005 Presentation of claims
Status: in_force

(1) Intentionally left blank —Ed.

(a) Claims against the estate of a decedent, other than claims of the personal representative as a creditor of the decedent, shall be presented to the personal representative. Filing a claim with the court does not constitute presentation to the personal representative. Except as provided in paragraph (b) of this subsection, a claim is presented to the personal representative when the claim is mailed or personally delivered to the personal representative at:

(A) The address for the personal representative included in the petition for appointment of the personal representative under ORS 113.035 (Petition for appointment of personal representative and probate of will) ;

(B) The address provided for presentation of claims under ORS 115.003 (Personal representative to make diligent search for claimants) ; or

(C) The address provided for presentation of claims in the published notice under ORS 113.155 (Publication of notice to interested persons) or 113.225 (Notice to interested persons by successor personal representative) .

(b) In addition to the addresses for the presentation of claims under paragraph (a) of this subsection, the personal representative may authorize creditors to present claims by electronic mail or facsimile communication to a designated electronic mail address or facsimile number. If the personal representative authorizes alternative methods of presentation under this subsection, a claim is presented to the personal representative when it is sent to the electronic mail address or the facsimile number designated by the personal representative for the presentation of claims, unless the sender receives a notice that the electronic mail was not delivered or the facsimile communication was not successful. If the personal representative denies receiving the electronic mail or facsimile communication, the burden of proof is on the creditor to demonstrate that the electronic mail was properly addressed and sent or that the facsimile communication was properly addressed and successfully delivered or transmitted.

(2) Except as provided in subsection (3) of this section, a claim is barred from payment from the estate if not presented within the statute of limitations applicable to the claim and before the later of:

(a) Four months after the date of publication of notice to interested persons; or

(b) If the claim was one with respect to which the personal representative was required to deliver or mail a notice under ORS 115.003 (Personal representative to make diligent search for claimants) (2), 45 days after a notice meeting the requirements of ORS 115.003 (Personal representative to make diligent search for claimants) (3) is delivered or mailed to the last-known address of the person asserting the claim.

(3) A claim against the estate presented after claims are barred under subsection (2) of this section shall be paid from the estate if the claim:

(a) Is presented before the expiration of the statute of limitations applicable to the claim and before the personal representative files the final account;

(b) Is presented by a person who did not receive a notice under ORS 115.003 (Personal representative to make diligent search for claimants) mailed or delivered more than 30 days prior to the date on which the claim is presented and who is not an assignee of a person who received such notice; and

(c) Would be allowable but for the time at which the claim is presented.

(4) A claim against an estate may be paid under subsection (3) of this section only after payment of all expenses having priority over claims under ORS 115.125 (Order of payment of expenses and claims) and payment of all previously presented claims.

(5) This section does not affect or prevent:

(a) Any proceeding to enforce a mortgage, pledge or other lien upon property of the estate, or to quiet title or reform any instrument with respect to title to property; or

(b) To the limits of the insurance protection only, any proceeding to establish liability of the decedent or the personal representative for which the decedent or personal representative is protected by liability insurance at the time the proceeding is commenced. [1969 c.591 §141; 1973 c.506 §29; 1989 c.229 §4; 1993 c.214 §1; 2001 c.620 §3; 2003 c.523 §1; 2017 c.169 §27; 2023 c.18 §8]

Note: Section 11, chapter 18, Oregon Laws 2023, provides:

Sec. 11. The amendments to statutes by sections 1 to 10 of this 2023 Act apply to probate proceedings commenced on or after the effective date of this 2023 Act [January 1, 2024]. [2023 c.18 §11]

Source: Section 115.005 — Presentation of claims; time limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 112.495 — OR Code / Title 12 / Chapter 112 / Section 112.495
112.495 Reversions, vested remainders, contingent remainders and future interests
Status: in_force

(1) Property in which a slayer of a decedent, or an abuser of a decedent, owns a reversion or vested remainder subject to an estate for the lifetime of the decedent passes to the heirs or devisees of the decedent for a period of time equal to the normal life expectancy of a person of the sex and age of the decedent at the time of death. If the particular estate is owned by a third person for the lifetime of the decedent, the estate continues in the third person for a period of time equal to the normal life expectancy of a person of the sex and age of the decedent at the time of death.

(2) As to a contingent remainder or executory or other future interest owned by a slayer of a decedent or an abuser of a decedent that becomes vested in the slayer or abuser or increased in any way for the slayer or abuser upon the death of the decedent:

(a) If the interest would not have increased or become vested if the slayer or abuser had predeceased the decedent, the slayer or abuser is considered to have predeceased the decedent; and

(b) In any case, the interest shall not be so vested or increased during a period of time equal to the normal life expectancy of a person of the sex and age of the decedent at the time of death. [1969 c.591 §62; 2005 c.270 §5]

Source: Section 112.495 — Reversions, vested remainders, contingent remainders and future interests , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 117.065 — OR Code / Title 12 / Chapter 117 / Section 117.065
117.065 Revocation of letters
Status: in_force

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 the capacity of personal representative except as provided in this section. The personal representative shall pay claims allowed and proved. Within 30 days after letters are revoked under this section, the personal representative must file an account of administration for the period of time before revocation of letters and transfer any property in the possession of the personal representative to the person for whose estate the personal representative acted or to the authorized agent of that person. [1969 c.591 §209; 1999 c.592 §3]

Source: Section 117.065 — Revocation of letters; proceedings upon revocation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 116.343 — OR Code / Title 12 / Chapter 116 / Section 116.343
116.343 Allowances for exemptions, deductions and credits
Status: in_force

(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 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 present interest that is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.

(3) Any deduction for property previously taxed and any credit for gift taxes or estate taxes of a foreign country paid by the decedent or the estate of the decedent inures to the proportionate benefit of all persons liable to apportionment.

(4) Any credit for estate taxes in respect to property or interests includable in the estate inures to the benefit of the persons or interests chargeable with the payment of the tax to the extent that, or in proportion as, the credit reduces the tax.

(5) To the extent that property passing to or in trust for a surviving spouse or any charitable, public or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an estate tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in ORS 116.313 (Apportionment among interested persons) , and to that extent no apportionment shall be made against the property. This subsection does not apply to any case in which the result will be to deprive the estate of a deduction otherwise allowable under section 2053(d) of the Internal Revenue Code (26 U.S.C. 2053(d)) relating to deduction for state estate taxes on transfers for public, charitable or religious uses. [1969 c.591 §198; 2005 c.22 §96; 2011 c.526 §22; 2017 c.169 §40]

Source: Section 116.343 — Allowances for exemptions, deductions and credits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 115.275 — OR Code / Title 12 / Chapter 115 / Section 115.275
115.275 Encumbered assets
Status: in_force

When any assets of the estate are encumbered by an involuntary or voluntary encumbrance, the personal representative may discharge the encumbrance or any part thereof, renew or extend any obligation secured by the encumbrance or convey or transfer the assets to the creditor in satisfaction of the lien, in whole or in part, whether or not the holder of the encumbrance has filed a claim, if it appears to be for the best interest of the estate. Discharge of an encumbrance shall not increase the share of the distributee entitled to the encumbered assets unless the distributee is entitled to exoneration under ORS 115.255 (Discharge of encumbrances) (3). [1969 c.591 §164]

Source: Section 115.275 — Encumbered assets; powers of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 111.275 — OR Code / Title 12 / Chapter 111 / Section 111.275
111.275 Limited judgments
Status: in_force

(1) The court in a probate proceeding may enter a limited judgment only for the following decisions of the court:

(a) A decision on a petition for appointment or removal of a personal representative, including a successor personal representative.

(b) A decision in a will contest filed in the probate proceeding.

(c) A decision to require delivery of possession of property of the decedent, including records, accounts or documents relating to the property.

(d) A decision to determine ownership of title for real or personal property.

(e) A decision on a petition or motion for support or elective share.

(f) A decision on an objection to a final accounting.

(g) A decision on a request made in the proceeding for a declaratory judgment under ORS 111.095 (Powers of probate court) .

(h) A decision on a request for an award of expenses under ORS 116.183 (Expenses of personal representative) .

(i) A decision on surcharge of a fiduciary or a surety.

(j) Such decisions of the court as may be specified by rules or orders of the Chief Justice of the Supreme Court under ORS 18.028 (Authority of Chief Justice) .

(k) Any other decision that is a final determination of the rights of one or more persons.

(2) A court may enter a limited judgment under this section only if the court determines that there is no just reason for delay. The judgment document need not reflect the court’s determination that there is no just reason for delay. [2005 c.568 §33; 2009 c.50 §1; 2016 c.42 §18; 2021 c.282 §15]

Source: Section 111.275 — Limited judgments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 115.075 — OR Code / Title 12 / Chapter 115 / Section 115.075
115.075 Claims on debts not due
Status: in_force

A claim on a debt not due, whether or not the creditor holds security therefor, may be presented as a claim on a debt due. If the claim is allowed, allowance shall be in an amount equal to the value of the debt on the date of allowance. The creditor, after allowance of the claim, may withdraw the claim without prejudice to other remedies. Payment on the basis of the amount allowed discharges the debt and the security, if any, held by the creditor therefor. [1969 c.591 §147]

Source: Section 115.075 — Claims on debts not due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 116.103 — OR Code / Title 12 / Chapter 116 / Section 116.103
116.103 Objections to final account and petition
Status: in_force

Any person entitled to notice under ORS 116.093 (Notice for filing objections to final account and petition for distribution) may, within the time fixed for the filing, file in the estate proceeding objections to the final account and petition for distribution, specifying the particulars of the objections. Upon the filing of objections the court shall fix the time for hearing thereon. [1969 c.591 §177]

Source: Section 116.103 — Objections to final account and petition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 118.165 — OR Code / Title 12 / Chapter 118 / Section 118.165
118.165 Notice of deficiency
Status: in_force

(1) At any time within three years after the date that an estate tax return is filed, the Department of Revenue may give notice of deficiency as prescribed in ORS 305.265 (Deficiency notice) .

(2) If the department finds that the value of the gross estate has been undervalued on the estate tax return by an amount greater than 25 percent, notice of deficiency may given at any time within five years after the date that the return is filed.

(3) The limitations to the giving of notice of a deficiency provided in this section do not apply to a deficiency resulting from a false or fraudulent estate tax return or in a case where no return has been filed. [2011 c.526 §28]

Source: Section 118.165 — Notice of deficiency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.475 — OR Code / Title 12 / Chapter 112 / Section 112.475
112.475 Jointly owned property
Status: in_force

(1) If a slayer of a decedent and the decedent, or an abuser of a decedent and the decedent, owned property as tenants by the entirety or with a right of survivorship, upon the death of the decedent, there exist two undivided equal interests in the property. One share passes to and is vested in the heirs or devisees of the decedent, and the other share passes to and is vested in the slayer or abuser.

(2) If a slayer of a decedent, the decedent and one or more other persons owned property with a right of survivorship, or if an abuser of a decedent, the decedent and one or more other persons owned property with a right of survivorship, upon the death of the decedent, the interest of the slayer or abuser remains as an undivided interest in the slayer or abuser for the lifetime of the slayer or abuser and subject to that interest, the property passes to and is vested in the other surviving owner or owners. [1969 c.591 §60; 2005 c.270 §3; 2015 c.387 §23]

Source: Section 112.475 — Jointly owned property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.095 — OR Code / Title 12 / Chapter 113 / Section 113.095
113.095 Persons not qualified to act as personal representatives
Status: in_force

A person is not qualified to act as personal representative if the person is:

(1) Incapacitated or financially incapable, as those terms are defined in ORS 125.005 (Definitions) .

(2) A minor.

(3) A person suspended for misconduct or disbarred from the practice of law, during the period of suspension or disbarment.

(4) A person who has resigned from the Oregon State Bar when charges of professional misconduct are under investigation or when disciplinary proceedings are pending against the person, until the person is reinstated.

(5) A licensed funeral service practitioner unless the decedent was:

(a) A relative of the licensed funeral service practitioner; or

(b) A licensed funeral service practitioner who was a partner, employee or employer in the practice of the licensed funeral service practitioner who is petitioning for appointment as personal representative. [1969 c.591 §89; 1973 c.308 §1; 1973 c.506 §24; 1975 c.781 §6; 1993 c.287 §1; 2001 c.779 §11; 2003 c.14 §43; 2017 c.169 §14]

Source: Section 113.095 — Persons not qualified to act as personal representatives , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 115.095 — OR Code / Title 12 / Chapter 115 / Section 115.095
115.095 Compromise of claims
Status: in_force

The personal representative may compromise a claim against the estate of a decedent. [1969 c.591 §149]

Source: Section 115.095 — Compromise of claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 112.045 — OR Code / Title 12 / Chapter 112 / Section 112.045
112.045 Share of others than surviving spouse
Status: in_force

The part of the net intestate estate not passing to the surviving spouse shall pass:

(1) To the descendants of the decedent by representation as described in ORS 112.065 (Passage by representation) .

(2) If there is no surviving descendant, to the surviving parents of the decedent.

(3) If there is no surviving descendant or parent, equally to the brothers and sisters of the decedent and by representation as described in ORS 112.065 (Passage by representation) to the descendants of any deceased brother or sister of the decedent. If there is no surviving brother or sister, the descendants of brothers and sisters take equally if they are all of the same generation in relation to the decedent, but if of different generations, then those of later generations take by representation as described in ORS 112.065 (Passage by representation) .

(4) Intentionally left blank —Ed.

(a) If there is no surviving descendant, parent or descendant of a parent, equally to the grandparents of the decedent and by representation as described in ORS 112.065 (Passage by representation) to the descendants of any deceased grandparent of the decedent who left descendants surviving at the time of the decedent’s death. If one or more grandparents of the decedent do not survive the decedent, the descendants of each of the deceased grandparents take equally if they are all of the same generation in relation to the decedent, but if of different generations, then those of later generations take by representation as described in ORS 112.065 (Passage by representation) .

(b) If there is no surviving grandparent, the descendants of grandparents take equally if they are all of the same generation in relation to the decedent, but if of different generations, then those of later generations take by representation as described in ORS 112.065 (Passage by representation) .

(5) If, at the time of taking, surviving parents or grandparents of the decedent are married to each other, they shall take real property as tenants by the entirety and personal property as joint owners with the right of survivorship. [1969 c.591 §22; 2015 c.387 §3; 2016 c.42 §§4,4a]

Source: Section 112.045 — Share of others than surviving spouse , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.300 — OR Code / Title 12 / Chapter 118 / Section 118.300
118.300 Deferred payment election
Status: in_force

Any beneficiary of any property chargeable with a tax under this chapter and personal representatives and trustees, may elect, on or before the date on which the estate tax is due and payable under ORS 118.100 (Time for filing return and paying tax) , not to pay the tax until the person or persons beneficially interested therein shall come into actual possession or enjoyment thereof. If it is personal property, the person or persons so electing shall give a bond or irrevocable letter of credit to the state in double the amount of the tax, with such sureties or issued by such insured institution as defined in ORS 706.008 (Additional definitions for Bank Act) as the Director of the Department of Revenue may approve, conditioned for the payment of the tax and interest thereon, at such time and period as the person or persons beneficially interested therein may come into actual possession or enjoyment of the property, which bond shall be executed and filed, and a full return of the property made to the Director of the Department of Revenue within six months from the date of transfer thereof, as in this section provided. The bond or letter of credit must be renewed every five years. [Amended by 1969 c.591 §216; 1975 c.762 §10; 1977 c.666 §14; 1991 c.331 §34; 1997 c.99 §14; 1997 c.631 §406; 2011 c.526 §13]

Source: Section 118.300 — Deferred payment election; bond or letter of credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 118.225 — OR Code / Title 12 / Chapter 118 / Section 118.225
118.225 Extension of time for payment
Status: in_force

(1) Upon application of the executor and the securing of all taxes that are payable by bond, deposit or other good collateral acceptable to the Department of Revenue, the department may extend the time for payment of any part of the amount imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) .

(2) The extension under this section shall be for a period not in excess of 14 years from the date prescribed by ORS 118.100 (Time for filing return and paying tax) for payment of the tax.

(3) Under rules prescribed by the department, the department may extend the time for the payment of any deficiency of a tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) for a reasonable period not to exceed four years from the date otherwise fixed for the payment of the deficiency. [1977 c.666 §13d; 1997 c.99 §10; 2011 c.526 §10]

Source: Section 118.225 — Extension of time for payment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 115.085 — OR Code / Title 12 / Chapter 115 / Section 115.085
115.085 Claims on contingent and unliquidated debts
Status: in_force

(1) A claim on a contingent or unliquidated debt shall be presented as any other claim.

(2) If the debt becomes absolute or liquidated before distribution of the estate, the claim shall be paid in the same manner as a claim on an absolute or liquidated debt.

(3) If the debt does not become absolute or liquidated before distribution of the estate, the court shall provide for payment of the claim by any of the following methods:

(a) The creditor and personal representative may determine, by agreement, arbitration or compromise, the value of the debt, and upon approval thereof by the court, the claim may be allowed and paid in the same manner as a claim on an absolute or liquidated debt.

(b) The court may order the personal representative to make distribution of the estate, but to retain sufficient funds to pay the claim if and when the debt becomes absolute or liquidated. The estate may not be kept open for this purpose more than two years after distribution of the remainder of the estate. If the debt does not become absolute or liquidated within that time, the funds retained, after payment therefrom of any expenses accruing during that time, shall be distributed to the distributees.

(c) The court may order the personal representative to make distribution of the estate as though the claim did not exist.

(d) If after distribution under paragraph (b) or (c) of this subsection the debt becomes absolute or liquidated, the distributees are liable to the creditor to the extent of the estate received by them. Payment of the debt may be arranged by creating a trust, giving a mortgage, securing a bond from a distributee or by such other method as the court may order. [1969 c.591 §148]

Source: Section 115.085 — Claims on contingent and unliquidated debts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.444 — OR Code / Title 12 / Chapter 114 / Section 114.444
114.444 Application
Status: in_force

Except as specifically provided in ORS 114.441 (Definitions for ORS 114.441 to 114.462) to 114.462 (Motion to close estate) , ORS 30.010 (Who may maintain action for injury or death of child) to 30.100 (Substitution of personal representative as party defendant) and 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) and ORS chapters 111, 112, 113, 114, 115, 116, 117 and 118 apply to wrongful death claims and estates with personal injury claims. [2019 c.166 §2]

Note: See note under 114.441 (Definitions for ORS 114.441 to 114.462) .

Source: Section 114.444 — Application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.035 — OR Code / Title 12 / Chapter 114 / Section 114.035
114.035 Temporary support
Status: in_force

Pending hearing upon the petition under ORS 114.015 (Support of spouse and children) , temporary support may be allowed by order of the court in an amount and of a nature the court considers reasonably necessary for the welfare of the surviving spouse and dependent children of the decedent or any of them. [1969 c.591 §106]

Source: Section 114.035 — Temporary support , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.203 — OR Code / Title 12 / Chapter 116 / Section 116.203
116.203 Disposition of unclaimed assets
Status: in_force

If a report filed in the estate proceeding by the personal representative not less than 30 days after the date of entry of the judgment of distribution shows that payment or delivery of property in the possession of the personal representative or under the control of the personal representative cannot be made to a distributee entitled thereto, either because the distributee refuses to accept the property or because the distributee cannot be found, the court may direct the personal representative to pay or deliver the property to the State Treasurer, to be placed in the escheat funds of the state. The personal representative shall take the receipt of the State Treasurer stating from whom the property was received, a description of the property and the name of the person entitled to the property. The person entitled thereto may apply for and recover the property in the manner provided for recovery of escheat funds. [1969 c.591 §187; 2003 c.576 §378; 2019 c.678 §44]

Source: Section 116.203 — Disposition of unclaimed assets , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.085 — OR Code / Title 12 / Chapter 114 / Section 114.085
114.085 Setting apart whole estate for support
Status: in_force

If it appears, after the expiration of four months after the date of publication of notice to interested persons, that reasonable provision for support of the spouse and dependent children of the decedent, or any of them, warrants that the whole of the estate, after payment of claims, taxes and expenses of administration, be set apart for such support, the court may so order. There shall be no further proceeding in the administration of the estate, and the estate shall summarily be closed. [1969 c.591 §111; 2023 c.18 §7]

Note: Section 11, chapter 18, Oregon Laws 2023, provides:

Sec. 11. The amendments to statutes by sections 1 to 10 of this 2023 Act apply to probate proceedings commenced on or after the effective date of this 2023 Act [January 1, 2024]. [2023 c.18 §11]

Source: Section 114.085 — Setting apart whole estate for support; termination of administration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.295 — OR Code / Title 12 / Chapter 114 / Section 114.295
114.295 Discharge or devise in will of claim of testator
Status: in_force

The discharge or devise in a will of a claim of the testator against a personal representative or against any other person is of no effect as against creditors of the decedent. The claim shall be included in the inventory and for purposes of administration shall be regarded and treated as a specific devise of the amount of the claim. [1969 c.591 §126]

Source: Section 114.295 — Discharge or devise in will of claim of testator , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.233 — OR Code / Title 12 / Chapter 116 / Section 116.233
116.233 Reopening estate of decedent
Status: in_force

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]

Source: Section 116.233 — Reopening estate of decedent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.345 — OR Code / Title 12 / Chapter 112 / Section 112.345
112.345 Devise of life estate
Status: in_force

A devise of property to any person for the term of the life of the person, and after the death of the person to the heirs of the person, vests an estate or interest for life only in the devisee and remainder in the heirs. [1969 c.591 §48; 2015 c.387 §17]

Source: Section 112.345 — Devise of life estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.255 — OR Code / Title 12 / Chapter 115 / Section 115.255
115.255 Discharge of encumbrances
Status: in_force

(1) As used in this section:

(a) “Voluntary encumbrance” means any mortgage, trust deed, security agreement, pledge or public improvement assessment lien, or any lien arising from labor or services performed or materials supplied or furnished, or any combination thereof, upon or in respect of property.

(b) “Involuntary encumbrance” means any encumbrance upon property other than a voluntary encumbrance.

(2) If property upon which an encumbrance exists on the date of the death of the testator is specifically devised, the devisee takes it subject to the encumbrance, and the personal representative is not required to make any payment on account of the obligation secured by the encumbrance, whether or not the testator was personally liable on the obligation secured by the encumbrance, except as provided otherwise in the will or in subsection (3) or (4) of this section.

(3) Unless the will provides otherwise, the devisee of specifically devised property may require that an encumbrance thereon be fully or partially discharged out of other assets of the estate not specifically devised, if:

(a) The encumbrance is an involuntary encumbrance; or

(b) The encumbrance is a voluntary encumbrance and:

(A) The will specifically directs full or partial discharge of the encumbrance out of other assets; or

(B) The personal representative receives rents or profits, or both, from the property and the devisee requests that the personal representative apply all or part of the rents or profits, or both, in full or partial discharge of the obligation secured by the encumbrance, in which event the personal representative shall apply the rents or profits, or both, upon principal or interest, or both, owing upon the obligation, as requested; or

(C) Any devisee requests, in a writing signed by the devisee and delivered to the personal representative, that the obligation secured by the encumbrance be fully or partially discharged out of property, or the proceeds of the sale thereof, which otherwise would pass to the devisee.

(4) If a claim based upon an obligation secured by a voluntary encumbrance upon specifically devised property is presented and paid, or if specifically devised real property subject to a voluntary encumbrance is redeemed, and the devisee is not entitled to exoneration pursuant to subsection (3) of this section, the personal representative has a lien upon the property in the amount paid, and the lien shall be administered upon as an asset of the estate.

(5) If property is specifically devised by a will executed before the effective date of this section, and if an encumbrance upon that property exists on the date of the death of the testator, the rights of the devisee of that property in respect of exoneration thereof out of other assets of the estate shall be determined in accordance with the law in effect on the date the will was executed. [1969 c.591 §162]

Source: Section 115.255 — Discharge of encumbrances , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 116.373 — OR Code / Title 12 / Chapter 116 / Section 116.373
116.373 Foreign personal representatives and estates
Status: in_force

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]

Source: Section 116.373 — Foreign personal representatives and estates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.405 — OR Code / Title 12 / Chapter 114 / Section 114.405
114.405 Personal liability of personal representative
Status: in_force

(1) The personal liability of a personal representative to third parties, as distinguished from fiduciary accountability to the estate, arising from the administration of the estate is that of an agent for a disclosed principal.

(2) A personal representative is not personally liable on contracts properly entered into in the fiduciary capacity in the course of administration of the estate unless the personal representative expressly agrees to be personally liable.

(3) A personal representative is not personally liable for obligations arising from possession or control of property of the estate or for torts committed in the course of administration of the estate unless the personal representative is personally at fault.

(4) Claims based upon contracts, obligations and torts of the types described in subsections (2) and (3) of this section may be allowed against the estate whether or not the personal representative is personally liable therefor. [1969 c.591 §137]

Source: Section 114.405 — Personal liability of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.075 — OR Code / Title 12 / Chapter 114 / Section 114.075
114.075 Priority of support
Status: in_force

Subject to the limitations imposed by ORS 114.065 (Limitations on support) , provision for support under ORS 114.015 (Support of spouse and children) ordered by the court has priority over claims and expenses of administration. The provision is not charged against the distributive share of the person receiving support. The provision is treated as an expense of administration, but not as a deduction for estate tax purposes. [1969 c.591 §110; 2011 c.526 §18]

Source: Section 114.075 — Priority of support; treated as administration expense , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.075 — OR Code / Title 12 / Chapter 113 / Section 113.075
113.075 Will contest
Status: in_force

(1) Any interested person may contest the probate of the will or the validity of the will or assert an interest in the estate for the reason that:

(a) The will alleged in the petition for probate to be the will of the decedent is ineffective in whole or part;

(b) There exists a will that has not been alleged in the petition to be the will of the decedent; or

(c) The decedent agreed, promised or represented that the decedent would make or revoke a will or devise, or not revoke a will or devise, or die intestate.

(2) An action described in subsection (1) of this section must be commenced by the filing of a petition in the probate proceedings, except that an action described in subsection (1)(c) of this section may be commenced by the filing of a separate action in any court of competent jurisdiction.

(3) An action described in subsection (1) of this section must be commenced before the later of:

(a) Four months after the date of delivery or mailing of the information described in ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) if that information was required to be delivered or mailed to the person on whose behalf the action under subsection (1) of this section is filed; or

(b) Four months after the date of publication of notice to interested persons if the person on whose behalf the action under subsection (1) of this section is filed was not required to be named in the petition for probate as an interested person.

(4) Intentionally left blank —Ed.

(a) A person who commences an action under subsection (1) of this section shall give notice of the action to heirs and devisees identified in the petition for probate or amended petition for probate, and to the State Treasurer if the personal representative has delivered or mailed information to the State Treasurer under ORS 113.045 (Information of escheat to State Treasurer) .

(b) If any devisee under the contested will is a charitable trust as described in ORS 130.170 (UTC 405. Charitable trusts) , a public benefit corporation as defined in ORS 65.001 (Definitions) or a religious organization, a person who commences an action under subsection (1) of this section shall give notice to the Attorney General of the action.

(5) A cause of action described in subsection (1)(c) of this section may not be presented as a claim under ORS chapter 115. [1969 c.591 §87; 1973 c.506 §23; 1991 c.704 §2; 2017 c.169 §12; 2019 c.678 §33; 2023 c.18 §5]

Note: Section 11, chapter 18, Oregon Laws 2023, provides:

Sec. 11. The amendments to statutes by sections 1 to 10 of this 2023 Act apply to probate proceedings commenced on or after the effective date of this 2023 Act [January 1, 2024]. [2023 c.18 §11]

Source: Section 113.075 — Will contest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 118.270 — OR Code / Title 12 / Chapter 118 / Section 118.270
118.270 Property from which tax is collectible
Status: in_force

Except as to real property located outside of the state passing in fee from the decedent owner, the tax imposed under ORS 118.010 (Imposition and amount of tax in general) shall be assessed against and be collected from property of every kind, which, at the death of the decedent owner is subject to, or thereafter, for the purpose of distribution, is brought into this state and becomes subject to the jurisdiction of the courts of this state for distributive purposes, or which was owned by any decedent domiciled within the state at the time of the death of the decedent even though the property was situated outside of the state. [Amended by 1997 c.99 §13]

Source: Section 118.270 — Property from which tax is collectible , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 114.685 — OR Code / Title 12 / Chapter 114 / Section 114.685
114.685 Decedent’s probate transfers to surviving spouse
Status: in_force

The decedent’s probate transfers to the decedent’s surviving spouse include all estate property that is subject to probate, that passes to the surviving spouse by testate or intestate succession, and that is available for distribution to the surviving spouse after payment of claims and expenses of administration. [2009 c.574 §14]

(Decedent’s Nonprobate Transfers to Spouse)

Source: Section 114.685 — Decedent’s probate transfers to surviving spouse , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 118.171 — OR Code / Title 12 / Chapter 118 / Section 118.171
118.171 Application of ORS chapter 305
Status: in_force

The provisions of ORS chapter 305 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply to the determination of estate taxes under this chapter, except where the context requires otherwise. [1977 c.870 §17 (enacted in lieu of 118.170, 118.180 and 118.360); 1995 c.650 §50; 2011 c.526 §9]

LIEN; PAYMENT;

Source: Section 118.171 — Application of ORS chapter 305 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 118.280 — OR Code / Title 12 / Chapter 118 / Section 118.280
118.280 Power to sell for payment of tax
Status: in_force

(1) Every executor, administrator or trustee has power to sell as much of the property embraced in any inheritance, devise, bequest or legacy, as will enable the executor, administrator or trustee to pay the tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) , in the same manner as the executor, administrator or trustee is authorized to do for the payment of the debts of a decedent.

(2) Any part of the gross estate sold for the payment of claims against the estate and expenses of administration, for the payment of the tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) , or for purposes of distribution, shall be divested of the lien of such tax, and such lien shall be transferred to the proceeds of such sale. A mortgage on property executed for payment of claims against the estate and expenses of administration and for payment of the tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) shall constitute a lien upon said property prior and superior to the estate tax lien, which estate tax lien shall attach to the proceeds of such mortgage. [Amended by 1957 c.362 §1; 1969 c.591 §215; 2011 c.526 §12]

Source: Section 118.280 — Power to sell for payment of tax; tax lien transferred to proceeds when property of estate sold or mortgaged , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 119.042 — OR Code / Title 12 / Chapter 119 / Section 119.042
119.042 Disclosure to trustee who is original user
Status: in_force

Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalog of electronic communications of the trustee and the content of electronic communications. [2016 c.19 §11]

Source: Section 119.042 — Disclosure to trustee who is original user , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 114.215 — OR Code / Title 12 / Chapter 114 / Section 114.215
114.215 Devolution of and title to property
Status: in_force

(1) Upon the death of a decedent, title to the property of the decedent vests:

(a) In the absence of testamentary disposition, in the heirs of the decedent, subject to support of spouse and children, rights of creditors, administration and sale by the personal representative or affiant as defined in ORS 114.505 (Definitions for ORS 114.505 to 114.560) ; or

(b) In the persons to whom it is devised by the will of the decedent, subject to support of spouse and children, rights of creditors, right of the surviving spouse to elect against the will, administration and sale by the personal representative or affiant as defined in ORS 114.505 (Definitions for ORS 114.505 to 114.560) .

(2) The power of a person to leave property by will, and the rights of creditors, devisees and heirs to the property of the person, are subject to the restrictions and limitations expressed or implicit in ORS chapters 111, 112, 113, 114, 115, 116 and 117 to facilitate the prompt settlement of estates.

(3) Any animal of a value of less than $2,500 that belonged to the decedent and that was kept by the decedent as a pet need not be listed on the inventory of the estate. Any family member of the decedent, friend of the decedent or animal shelter may take custody of the animal immediately upon the death of the decedent. A family member, friend or animal shelter that takes custody of an animal under this subsection is entitled to payment from the estate for the cost of caring for the animal. A family member, friend or animal shelter that takes custody of an animal under this subsection shall deliver the animal to the personal representative for the decedent, or to any heir or devisee entitled to possession of the animal, upon request of the personal representative, heir or devisee. [1969 c.591 §120; 1999 c.675 §1; 2019 c.165 §21]

Source: Section 114.215 — Devolution of and title to property; custody of pets , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.550 — OR Code / Title 12 / Chapter 114 / Section 114.550
114.550 Summary review of administration of estate
Status: in_force

(1) Intentionally left blank —Ed.

(a) The affiant or any claiming successor of the estate who has not been paid the full amount owed the claiming successor may, within two years after the filing of a simple estate affidavit, file with the probate court a petition for summary review of administration of the estate.

(b) Notwithstanding paragraph (a) of this subsection, a person may file a petition for summary review under this section for the purpose of compelling the affiant to distribute property of the estate within 60 days after the completion of the two-year period described in paragraph (a) of this subsection.

(c) A creditor may not file a petition under this section if the creditor received a copy of a simple estate affidavit delivered or mailed to the creditor within 30 days after the date the affidavit was filed, the creditor was shown as a disputed creditor in the affidavit and the creditor has not filed a petition for summary determination under ORS 114.542 (Summary determination) .

(d) A creditor may not file a petition under this section if the creditor presented a claim to the affiant, the claim was disallowed and the creditor did not file a petition for summary determination under ORS 114.542 (Summary determination) .

(2) Within 30 days after the filing of a petition under subsection (1) of this section by a person other than the affiant, the affiant shall file with the court an answer to the petition for summary review.

(3) The court shall hear the matter without a jury, after notice to the claiming successor and the affiant, and any interested person may be heard in the proceeding.

(4) Upon the hearing:

(a) The court shall review administration of the estate in a summary manner and may order the affiant to sell property of the estate and pay creditors, to pay creditors of the estate from property of the estate or of the affiant, or to distribute property of the estate to the claiming successors, or may order any person who has received property of the estate to pay amounts owed to claiming successors of the estate in whole or in part.

(b) If the court allows a claim of a creditor in whole or in part, the court shall order the affiant, to the extent of property of the estate allocable to the payment of the claim pursuant to ORS 115.125 (Order of payment of expenses and claims) , and any claiming successor to whom property of the estate has been delivered or transferred under ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) , to the extent of the value of the property received, to pay to the creditor the amount allowed.

(c) The court may remove the affiant if the affiant failed to comply with ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) , surcharge the affiant for any loss caused by failure to comply with ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) and authorize the substitution of a new affiant. [1989 c.228 §8; 2003 c.196 §3; 2019 c.165 §17; 2023 c.17 §16]

Source: Section 114.550 — Summary review of administration of estate; hearing; order; removal of affiant; surcharge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.510 — OR Code / Title 12 / Chapter 114 / Section 114.510
114.510 Simple estate criteria
Status: in_force

(1) A person who meets the requirements of ORS 114.515 (Simple estate affidavit) may file a simple estate affidavit only with regard to an estate in which:

(a) Intentionally left blank —Ed.

(A) Not more than $75,000 of the fair market value of the estate is attributable to personal property; and

(B) Not more than $200,000 of the fair market value of the estate is attributable to real property; or

(b) The decedent died testate and:

(A) Not more than $75,000 of the fair market value of the estate is attributable to specifically devised personal property;

(B) Not more than $200,000 of the fair market value of the estate is attributable to specifically devised real property; and

(C) The balance of the fair market value of the estate is attributable to property that is devised to the trustee of a trust of which the decedent was a settlor, as defined in ORS 130.010 (UTC 103. Definitions) , and which came into existence prior to the decedent’s date of death.

(2) Intentionally left blank —Ed.

(a) The fair market value of the estate under subsection (1) of this section shall be determined:

(A) As of the date of death; or

(B) If the date of death is more than one year before the date of filing of the affidavit, as of a date within 45 days before the filing of the affidavit.

(b) In determining fair market value under this subsection, the fair market value of the entire interest in the property included in the estate shall be used without reduction for liens or other debts. [2019 c.165 §3; 2023 c.17 §2]

Source: Section 114.510 — Simple estate criteria , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.315 — OR Code / Title 12 / Chapter 112 / Section 112.315
112.315 Revocation by divorce or annulment
Status: in_force

Unless a will evidences a different intent of the testator, the divorce or annulment of the marriage of the testator after the execution of the will revokes all provisions in the will in favor of the former spouse of the testator and any provision in the will naming the former spouse as personal representative, and the effect of the will is the same as though the former spouse did not survive the testator. [1969 c.591 §45; 2017 c.169 §48]

Source: Section 112.315 — Revocation by divorce or annulment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.515 — OR Code / Title 12 / Chapter 114 / Section 114.515
114.515 Simple estate affidavit
Status: in_force

(1) If the estate of a decedent meets the requirements of ORS 114.510 (Simple estate criteria) , any of the following persons may file a simple estate affidavit with the clerk of the probate court in any county where there is venue for a proceeding seeking the appointment of a personal representative for the estate:

(a) One or more of the claiming successors of the decedent.

(b) If the decedent died testate, any person named as personal representative in the decedent’s will.

(c) The Director of Human Services, the Director of the Oregon Health Authority or an attorney approved under ORS 114.517 (Approval of attorneys filing affidavits for recipients of Medicaid or other public assistance) , if the decedent received public assistance as defined in ORS 411.010 (Definitions) , received medical assistance as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) or received care at an institution as defined in ORS 179.010 (Definitions) , and it appears that the assistance or the cost of care may be recovered from the estate of the decedent.

(2) A person may not file a simple estate affidavit if:

(a) The person would be disqualified from acting as a personal representative under ORS 113.095 (Persons not qualified to act as personal representatives) ; or

(b) The person has been convicted of a felony in Oregon or in another jurisdiction.

(3) A simple estate affidavit may not be filed until 30 days after the death of the decedent.

(4) A simple estate affidavit must contain the information required in ORS 114.525 (Content of affidavit) and shall be made a part of the probate records. If the affiant is an attorney approved by the Director of Human Services or the Director of the Oregon Health Authority, a copy of the document approving the attorney must be attached to the affidavit.

(5) The clerk of the probate court shall charge and collect the fee established under ORS 21.145 (Simple proceeding filing fee) for the filing of a simple estate affidavit, except that a fee may not be charged or collected for the filing of an amended affidavit.

(6) Intentionally left blank —Ed.

(a) Except as provided in subsection (7) of this section, the affiant shall file an amended simple estate affidavit in the following circumstances:

(A) To correct a material error or omission in a previous affidavit.

(B) To include property not described in a previous affidavit.

(b) The amended affidavit must include all information required under ORS 114.525 (Content of affidavit) and state the value of the property as of the date used to prepare the original affidavit.

(7) If the fair market value of the property of the estate exceeds the value limitations for a simple estate under ORS 114.510 (Simple estate criteria) (1)(a) or the decedent’s testamentary bequests do not meet the requirements of ORS 114.510 (Simple estate criteria) (1)(b), an affiant may not file an amended simple estate affidavit under subsection (6) of this section and the affiant’s authority with regard to the estate is terminated, except that the affiant shall deliver assets of the estate in the affiant’s possession upon request by a personal representative appointed under ORS 113.085 (Preference in appointing personal representative) . The affiant shall promptly file notice with the court that the estate of the decedent is not subject to ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) and shall serve a copy of the notice on each person who received a copy of the previous affidavit.

(8) The clerk of the probate court may acknowledge a simple estate affidavit upon presentation of the identification of the affiant and the affiant’s statement under penalty of perjury. [1973 c.710 §§3, 8; 1977 c.239 §2; 1979 c.467 §1; 1981 s.s. c.3 §36; 1985 c.368 §1; 1985 c.496 §6; 1987 c.586 §28; 1989 c.228 §2; 1989 c.856 §1; 1995 c.682 §1; 1997 c.447 §1; 1997 c.801 §32; 2003 c.737 §§59,60; 2005 c.122 §§1,2; 2005 c.273 §§1,2; 2005 c.702 §§69,70,71; 2009 c.262 §7; 2009 c.413 §1; 2009 c.828 §10; 2011 c.595 §22; 2013 c.688 §17; 2019 c.165 §4; 2022 c.68 §6; 2023 c.17 §3]

Source: Section 114.515 — Simple estate affidavit; who may file; fee; amended affidavit; procedure when value of estate exceeds limitations; acknowledgment by clerk , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 118.100 — OR Code / Title 12 / Chapter 118 / Section 118.100
118.100 Time for filing return and paying tax
Status: in_force

(1) The tax provided for in ORS 118.010 (Imposition and amount of tax in general) 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, pursuant to an amended return or refund claim, that the amount of tax imposed by ORS 118.010 (Imposition and amount of tax in general) is less than the amount theretofore paid, the excess tax shall be refunded by the department with interest at the rate established by ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the due date of the return or on the date the amended return or refund claim is filed, whichever is later, and ending at the time the refund is made.

(2) If the amount of federal estate tax reported on a federal estate tax return is changed or corrected by the Internal Revenue Service or other competent authority, resulting in a change in the Oregon taxable estate, the executor shall report the change or correction in federal estate tax to the department. If the federal change or correction results in a reduction of the Oregon taxable estate, the report of the change or correction shall be treated by the department as a claim for refund pursuant to ORS 305.270 (Refund of excess tax paid) and, notwithstanding the limitations of ORS 305.270 (Refund of excess tax paid) , shall be deemed timely if filed with the department within two years after the federal correction was made. If the change or correction results in an increase in the Oregon taxable estate, the department may issue a notice of deficiency within two years after the federal change or correction was made or within two years after receiving a report of the federal change or correction, whichever is the later. Any executor filing an amended federal estate tax return shall also file an amended return with the department within 90 days thereafter.

(3) Intentionally left blank —Ed.

(a) In the case of an estate that contains property that is valued under section 2032A of the Internal Revenue Code for federal estate tax purposes (relating to the valuation of certain farm or other property) and that ceases to qualify for valuation under section 2032A, an additional tax under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) shall be imposed in the amount attributable to the change in the value of the estate resulting from the imposition of additional federal estate tax under section 2032A.

(b) The department shall be notified of the disqualification of the property from valuation under section 2032A in the same time and manner as the federal Internal Revenue Service is notified of the disqualification.

(c) The period for assessment of the tax imposed under this subsection, including any penalty or interest, shall be two years from the date on which the department receives the notice described in paragraph (b) of this subsection.

(d) The other provisions of ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) and ORS chapter 305 shall apply to the additional tax imposed under this subsection in the same manner in which those provisions apply to the tax imposed under ORS 118.010 (Imposition and amount of tax in general) .

(4) For purposes of this section, a change or correction of a federal estate tax return is deemed to be made on the date of the federal audit report.

(5) The executor shall, upon request of the department, supply a copy of the federal estate tax return which the executor has filed or may file with the federal government, or a copy of any federal agent’s report upon any audit or adjustment of the federal estate tax return.

(6) The executor shall explain, on the return, how the reported values were determined and attach copies of any appraisals. [Amended by 1959 c.418 §5; 1971 c.732 §1; 1973 c.703 §3; 1975 c.685 §6; 1977 c.666 §9; 1979 c.582 §1; 1987 c.646 §4; 1989 c.626 §1; 1997 c.99 §8; 2011 c.526 §6; 2017 c.278 §1; 2021 c.372 §1]

Source: Section 118.100 — Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 115.195 — OR Code / Title 12 / Chapter 115 / Section 115.195
115.195 Proof for court allowance of disallowed claim
Status: in_force

(1) A claim that has been disallowed by the personal representative may not be allowed by any court except upon some competent, satisfactory evidence other than the testimony of the claimant.

(2) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, claims for recovery of public assistance as defined by ORS 411.010 (Definitions) or medical assistance as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) may be allowed based on evidence in the form of documents from the Department of Human Services or the Oregon Health Authority that contain information relating to that public assistance or medical assistance, such as the date that services were provided to the decedent, the classification of those services, the name of the provider or the provider’s identification number, and the amount of the public assistance or medical assistance payment made for the services. The documents may be prints obtained from microfilm or microfiche, or printouts from computer records or other electronic storage medium.

(b) A document described in paragraph (a) of this subsection is prima facie evidence of the information contained in the document and is not excluded from introduction as hearsay, and extrinsic evidence of authenticity of the document as a condition precedent to admissibility is not required, if the document bears a seal that on its face is the seal of the Director of Human Services or the designee of the director, or the Director of the Oregon Health Authority or the designee of the director, and:

(A) For a print obtained from microfilm or microfiche, also bears a statement indicating that the print is a true copy of the microfilm or microfiche record, signed by a person who purports to be an officer or employee of the department or the authority; or

(B) For a printout from computer records or other electronic storage medium, also bears a statement indicating that the printout accurately reflects the data retrieved, signed by a person who purports to be an officer or employee of the department or the authority. [1969 c.591 §159; 2003 c.523 §2; 2011 c.720 §61; 2013 c.688 §20; 2021 c.282 §19]

Source: Section 115.195 — Proof for court allowance of disallowed claim; claims for recovery of public assistance or medical assistance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 117.085 — OR Code / Title 12 / Chapter 117 / Section 117.085
117.085 Substitution of parties
Status: in_force

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 representative. [1969 c.591 §211]

Source: Section 117.085 — Substitution of parties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 116.243 — OR Code / Title 12 / Chapter 116 / Section 116.243
116.243 Reports by court clerks, county clerks or court administrators to State Treasurer
Status: in_force

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 (Probate jurisdiction vested) 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]

Source: Section 116.243 — Reports by court clerks, county clerks or court administrators to State Treasurer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.535 — OR Code / Title 12 / Chapter 114 / Section 114.535
114.535 Transfer of decedent’s property to affiant
Status: in_force

(1) The affiant may deliver a certified copy of a simple estate affidavit to any person who has possession of personal property belonging to the estate or who was indebted to the decedent. Except as provided in this section, upon receipt of the certified copy, the person shall pay the debt or transfer, deliver, provide access to and allow possession of the personal property to the affiant.

(2) Subject to ORS 114.537 (Safe deposit boxes) , if a certified copy of a simple estate affidavit is delivered under subsection (1) of this section to a person that controls access to personal property belonging to the estate of the decedent, including personal property held in a safe deposit box for which the decedent was the sole lessee or the last surviving lessee, the person shall:

(a) Provide the affiant with access to the decedent’s personal property; and

(b) Allow the affiant to take possession of the personal property.

(3) Subject to ORS 114.537 (Safe deposit boxes) , if a certified copy of a simple estate affidavit is delivered under subsection (1) of this section to a person who owes a debt to the decedent or has received property of the decedent under ORS 446.616 (Transfer of interest in manufactured structure) , 708A.430 (Disposition of deposit on death of depositor) , 723.466 (Disposition of deposit on death of depositor) or 803.094 (Release or assignment of title interest) , or a similar statute providing for the transfer of property of an estate that is not being probated, the person shall pay the debt or transfer, deliver, provide access to or allow possession of the property to the affiant if the person would be required to pay the debt or transfer, deliver, provide access to or allow possession of the property to a personal representative of the estate.

(4) Any person that pays a debt owing to the decedent or transfers, delivers, provides access to or allows possession of property of a decedent in the manner provided by this section is discharged and released from any liability or responsibility for the debt or property in the same manner and with the same effect as if the debt had been paid or the property had been transferred or delivered to a personal representative of the estate of the decedent.

(5) The affiant may deliver a certified copy of a simple estate affidavit to a transfer agent of any corporate security registered in the name of the decedent. The transfer agent shall change the registered ownership on the books of the corporation to the affiant or the person named in the affidavit entitled to it, as directed by the affiant.

(6) If the decedent was a holder of a recorded brand, the affiant may deliver a certified copy of a simple estate affidavit to the State Department of Agriculture. Subject to the requirements under ORS 604.041 (Transfer of recorded brand) , the department shall change the registered ownership of the recorded brand to the affiant or the person named in the affidavit entitled to it, as directed by the affiant.

(7) Intentionally left blank —Ed.

(a) If a person to whom a certified copy of a simple estate affidavit is delivered under this section refuses to pay a debt or deliver, transfer, provide access to or allow possession of personal property as required by this section, the affiant may serve a written demand by certified mail on the person to pay the debt or deliver, transfer, provide access to or allow possession of the personal property. The demand must state that, if the person fails to pay the debt or deliver, transfer, provide access to or allow possession of the personal property, the affiant may file a motion to compel payment of the debt or delivery of, transfer of or access to the personal property.

(b) If the person fails to pay the debt or deliver, transfer, provide access to or allow possession of the personal property within 30 days after service of a demand under paragraph (a) of this subsection, the affiant may file a motion to compel payment of the debt or delivery of, transfer of or access to the personal property. The court may enter a judgment awarding reasonable attorney fees to the prevailing party if the court finds that the affiant filed the motion without an objectively reasonable basis or the person refused to pay the debt or deliver, transfer, provide access to or allow possession of any personal property without an objectively reasonable basis.

(8) If a simple estate affidavit was signed by the Director of Human Services, the Director of the Oregon Health Authority or an attorney approved under ORS 114.517 (Approval of attorneys filing affidavits for recipients of Medicaid or other public assistance) , the Director of Human Services, the Director of the Oregon Health Authority or the attorney may certify a copy of the affidavit for the purposes described in this section.

(9) Notwithstanding ORS chapters 270, 273 and 274, an estate administrator of the State Treasurer appointed under ORS 113.235 (Appointment of estate administrators by State Treasurer) or the Director of Human Services or Director of the Oregon Health Authority serving as an affiant may deal with property of the estate as an affiant under this section. [1973 c.710 §4; 1979 c.340 §3; 1989 c.228 §4; 1991 c.67 §23; 1997 c.631 §404; 2003 c.196 §2; 2003 c.655 §60; 2009 c.541 §4; 2009 c.595 §80; 2009 c.828 §11; 2011 c.422 §3; 2019 c.165 §8; 2019 c.678 §42; 2023 c.17 §13; 2023 c.408 §1a]

Source: Section 114.535 — Transfer of decedent’s property to affiant; payment of debt owing to decedent; transfer of recorded brand; motion to compel transfer or payment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.260 — OR Code / Title 12 / Chapter 112 / Section 112.260
112.260 Reference in will to statement or list disposing of certain effects
Status: in_force

(1) Except as otherwise provided in a valid will, a will may refer to a writing that contains a statement or list disposing of household items, furniture, furnishings and personal effects. Money, property used in trade or business and items evidenced by documents or certificates of title may not be disposed of under this section.

(2) To be admissible under this section as evidence of the intended disposition, the writing must:

(a) Be referred to in the testator’s will;

(b) Be signed by the testator; and

(c) Describe the household items, furniture, furnishings, personal effects and the devisees with reasonable certainty.

(3) A writing under this section may be referred to as a writing that is or will be in existence at the time of the testator’s death and may be prepared before or after the execution of the testator’s will.

(4) A writing under this section may be altered by the testator one or more times after the initial creation of the writing and may be a writing that has no significance apart from the writing’s effect on the dispositions made by the will.

(5) As used in this section, “writing” includes an electronic record, document or image. [2015 c.387 §30]

Source: Section 112.260 — Reference in will to statement or list disposing of certain effects; admissibility; alteration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.105 — OR Code / Title 12 / Chapter 113 / Section 113.105
113.105 Bond for personal representative
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided in subsections (2) to (5) of this section, the personal representative may not act, and letters may not be issued to the personal representative, until the personal representative provides a bond to the clerk of the court in an amount set by the court. The bond must be for the security and benefit of all interested persons and must be conditioned upon the personal representative faithfully performing the duties of the position. The bond must be executed by a surety qualified under ORCP 82 D to G.

(b) The amount of the bond set by the court under this subsection must be adequate to protect interested persons. In setting the amount of the bond, the court shall consider:

(A) The nature, liquidity and apparent value of the assets of the estate.

(B) The anticipated income during administration.

(C) The probable indebtedness and taxes.

(2) Subsection (1) of this section does not apply if:

(a) The will provides that no bond is required, but the court may, for good cause, require a bond notwithstanding any provision in a will that no bond is required;

(b) The personal representative is the sole heir or devisee, but the court may, for good cause, require a bond notwithstanding the fact that the personal representative is the sole heir or devisee;

(c) The personal representative is the State Treasurer, the Department of Veterans’ Affairs, the Director of Human Services, the Director of the Oregon Health Authority or a person approved under ORS 113.085 (Preference in appointing personal representative) or 113.086 (Approval of attorneys who are eligible to be personal representative for decedent who received Medicaid or other public assistance) ; or

(d) The petition for appointment of the personal representative states that no assets of the estate are known to the petitioner.

(3) If no bond was required under subsection (2)(d) of this section and assets of the estate later come into the possession or knowledge of the personal representative, the personal representative shall, within 30 days after filing the inventory or supplemental inventory first showing assets of the estate, file a motion to set or waive the bond as provided in this section.

(4) Upon a request by the personal representative, the court may waive the requirement of a bond if:

(a) The request states the reasons why the waiver is requested; and

(b) The request describes the known creditors of the estate.

(5) The court may waive or reduce the requirement of a bond to the extent that:

(a) The personal representative provides written confirmation from a financial institution that property of the estate is held by the financial institution subject to withdrawal only on order of the court; or

(b) The court restricts the sale, encumbrance or other disposition of property of the estate without prior court approval.

(6) Nothing in this section affects the provisions of ORS 709.240 (Oath and bond exemption for trust company appointed as fiduciary) , relating to a trust company acting as personal representative. [1969 c.591 §90; 1971 c.421 §2; 1973 c.369 §1; 1973 c.797 §425; 1989 c.682 §1; 2001 c.900 §16; 2003 c.395 §13; 2005 c.625 §72; 2009 c.595 §77; 2009 c.828 §8; 2017 c.169 §15; 2019 c.414 §2; 2019 c.678 §35]

Source: Section 113.105 — Bond for personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 114.275 — OR Code / Title 12 / Chapter 114 / Section 114.275
114.275 Personal representative to proceed without court order
Status: in_force

A personal representative shall proceed with the administration, settlement and distribution of the estate without adjudication, order or direction of the court, except as otherwise provided in ORS chapters 111, 112, 113, 114, 115, 116 and 117. However, a personal representative or any interested person may apply to the court for relief pursuant to ORS 111.095 (Powers of probate court) (4). [1969 c.591 §124; 2021 c.282 §18]

Source: Section 114.275 — Personal representative to proceed without court order; application for relief , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.505 — OR Code / Title 12 / Chapter 112 / Section 112.505
112.505 Property appointed
Status: in_force

(1) Property appointed by the will of the decedent to or for the benefit of a slayer of a decedent or an abuser of a decedent is distributed as if the slayer or abuser had predeceased the decedent.

(2) Property owned either presently or in remainder by a slayer of a decedent or an abuser of a decedent, subject to be divested by the exercise by the decedent of a power of revocation or a general power of appointment, passes to and is vested in the heirs or devisees of the decedent other than the slayer or abuser. Property so owned by the slayer or abuser, subject to be divested by the exercise by the decedent of a power of appointment to a particular person or persons or to a class of persons, passes to the person or persons or in equal shares to the members of the class of persons to the exclusion of the slayer or abuser. [1969 c.591 §63; 2005 c.270 §6]

Source: Section 112.505 — Property appointed; powers of revocation or appointment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.549 — OR Code / Title 12 / Chapter 114 / Section 114.549
114.549 Liability of affiant
Status: in_force

An affiant may be liable for and is chargeable in the accounts of the affiant with:

(1) All of the estate of the decedent that comes into the possession of the affiant at any time, including income from the estate.

(2) All property not a part of the estate if:

(a) The affiant has commingled the property with the assets of the estate; or

(b) The property was received under a duty imposed on the affiant by law in the capacity of affiant.

(3) Any loss to the estate arising from:

(a) Neglect or unreasonable delay in collecting the assets of the estate.

(b) Neglect in paying over money or delivering property of the estate.

(c) Failure to pay taxes as required by law or to close the estate within a reasonable time.

(d) Embezzlement or commingling of the assets of the estate with other property.

(e) Unauthorized self-dealing.

(f) Any other negligent or willful act or nonfeasance in the administration of the estate by which loss to the estate arises. [2019 c.165 §16]

Source: Section 114.549 — Liability of affiant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.038 — OR Code / Title 12 / Chapter 113 / Section 113.038
113.038 Request for different method of compensation of personal representative
Status: in_force

(1) A petition for the appointment of a personal representative under ORS 113.035 (Petition for appointment of personal representative and probate of will) may include a request for the compensation of the personal representative to be determined by a different method than as provided in ORS 116.173 (Compensation of personal representative) (3). The petition must set forth specific facts showing that the compensation calculated under ORS 116.173 (Compensation of personal representative) (3) would be inadequate to compensate the personal representative for the reasonable value of the personal representative’s services. The court may grant the request if the court finds that compensation as provided in ORS 116.173 (Compensation of personal representative) (3) would be inadequate.

(2) If the petition includes a request for a different method of compensation under this section:

(a) The petitioner shall give notice and a copy of the petition to the distributees of the estate, the Department of Human Services and the Oregon Health Authority. The notice shall allow 20 days for filing objections to the petition unless the court allows a different time.

(b) A judgment appointing a personal representative under ORS 113.035 (Petition for appointment of personal representative and probate of will) may not be entered until the court has held a hearing on the petition including the request or the time for filing objections to the petition has expired without an objection being filed.

(3) If the court allows the petitioner’s request for a different method of compensation under this section, the personal representative may, at any time prior to or at the time of the filing of the final account or the statement in lieu of the final account under ORS 116.083 (Accounting by personal representative) , elect to be compensated as provided in ORS 116.173 (Compensation of personal representative) (3).

(4) Failure by the department, the authority or a distributee to object to a request for a different method of compensation under this section does not preclude the department, the authority or a distributee from objecting to the amount of the personal representative’s compensation set forth in the final account filed under ORS 116.083 (Accounting by personal representative) on the basis that the compensation exceeds the reasonable value of the services actually provided by the personal representative. [2017 c.169 §9]

Source: Section 113.038 — Request for different method of compensation of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 119.071 — OR Code / Title 12 / Chapter 119 / Section 119.071
119.071 Rights of custodians, users, fiduciaries and designated recipients
Status: in_force

(1) ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) do not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.

(2) ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) do not give a fiduciary or a designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.

(3) A fiduciary’s or designated recipient’s access to digital assets may be modified or eliminated by a user, by federal law or by a terms-of-service agreement if the user has not provided direction under ORS 119.016 (Use of online tool to direct disclosure) . [2016 c.19 §5]

Source: Section 119.071 — Rights of custodians, users, fiduciaries and designated recipients , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 112.586 — OR Code / Title 12 / Chapter 112 / Section 112.586
112.586 Exceptions
Status: in_force

(1) The survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) do not apply in any situation in which application would result in escheat of an intestate estate to the state.

(2) The survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) do not apply if a governing instrument contains language that specifically addresses the possibility of simultaneous deaths or deaths in a common disaster, and the language of the instrument is controlling under the circumstances of the deaths.

(3) The survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) do not apply if a governing instrument expressly provides that a person is not required to survive the death of another person or to survive another event by any specified period.

(4) The survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) do not apply if the governing instrument expressly requires the person to survive the death of another person or to survive another event for a specified period of time other than provided under the survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) . If the governing instrument so provides, survival of the death of the other person or survival of the other event by at least the specified amount of time must be established by clear and convincing evidence.

(5) The survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) do not apply if application of those rules would cause a nonvested property interest or a power of appointment to be invalid under ORS 105.950 (Statutory rule against perpetuities) (1)(a), (2)(a) or (3)(a). In cases subject to this subsection, survival of the death of the other person or survival of the other event must still be established by clear and convincing evidence.

(6) The survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) do not apply in cases in which there are multiple governing instruments and application of the rules to the governing instruments would result in an unintended failure or duplication of a disposition. In cases subject to this subsection, survival of the death of the other person or survival of the other event must still be established by clear and convincing evidence. [1999 c.131 §6]

Note: See note under 112.570 (Definitions for ORS 112.570 to 112.590) .

Source: Section 112.586 — Exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 119.026 — OR Code / Title 12 / Chapter 119 / Section 119.026
119.026 Disclosure of catalog of electronic communications to personal representative
Status: in_force

Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalog of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user if the personal representative gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the death certificate of the user;

(3) A certified copy of the letter of appointment of the personal representative or a simple estate affidavit or court order; and

(4) If requested by the custodian:

(a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user’s account;

(b) Evidence linking the account to the user;

(c) An affidavit stating that disclosure of the user’s digital assets is reasonably necessary for administration of the estate; or

(d) A finding by the court that:

(A) The user had a specific account with the custodian, identifiable by the information specified in paragraph (a) of this subsection; or

(B) Disclosure of the user’s digital assets is reasonably necessary for administration of the estate. [2016 c.19 §8; 2023 c.17 §21]

Source: Section 119.026 — Disclosure of catalog of electronic communications to personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 111.185 — OR Code / Title 12 / Chapter 111 / Section 111.185
111.185 Powers of probate commissioner and deputy probate commissioners and deputy probate commissioners
Status: in_force

(1) To the extent prescribed or otherwise authorized by rule or order made under ORS 111.175 (Appointment of probate commissioner and deputy probate commissioners) , a probate commissioner or deputy probate commissioner may:

(a) Act upon uncontested petitions for appointment of special administrators, for probate of wills and for appointment of personal representatives, guardians and conservators;

(b) Make and enter orders and judgments admitting wills to probate and appointing and setting the amount of the bonds of special administrators, personal representatives, guardians and conservators; and

(c) Appoint court visitors.

(2) Any matter presented to the probate commissioner or deputy probate commissioner may be referred to the judge of the court.

(3) Any order or judgment made by a probate commissioner or deputy probate commissioner is subject to being set aside or modified by the judge of the court within 30 days after the date of the order or judgment.

(4) Any interested person may object to an order or judgment of a probate commissioner or deputy probate commissioner within 30 days after the date of the order or judgment, and the judge of the court may set aside or modify the order or judgment.

(5) Unless set aside or modified by the judge of the court, the orders and judgments of the probate commissioner or deputy probate commissioner have the same effect as if made by the judge of the court. [1969 c.591 §11; 2016 c.42 §16]

Source: Section 111.185 — Powers of probate commissioner and deputy probate commissioners and deputy probate commissioners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 115.001 — OR Code / Title 12 / Chapter 115 / Section 115.001
115.001 Effect of direction to pay debts, charges, taxes or expenses
Status: in_force

A mere testamentary direction to pay debts, charges, taxes or expenses of administration shall not be considered a direction for exoneration from encumbrances. [1973 c.506 §35]

Source: Section 115.001 — Effect of direction to pay debts, charges, taxes or expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.425 — OR Code / Title 12 / Chapter 114 / Section 114.425
114.425 Discovery of property, writings and information
Status: in_force

(1) The court may order any person to appear and give testimony by deposition if it appears probable that the person:

(a) Has concealed, secreted or disposed of any property of the estate of a decedent;

(b) Has been entrusted with property of the estate of a decedent and fails to account therefor to the personal representative;

(c) Has concealed, secreted or disposed of any writing, instrument or document pertaining to the estate;

(d) Has knowledge or information that is necessary to the administration of the estate; or

(e) As an officer or agent of a corporation, has refused to allow examination of the books and records of the corporation that the decedent had the right to examine.

(2) If a person cited as provided in subsection (1) of this section fails to appear or to answer questions asked as authorized by the order of the court, the person is in contempt and may be punished as for other contempts. [1969 c.591 §139; 1979 c.284 §106]

Source: Section 114.425 — Discovery of property, writings and information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.588 — OR Code / Title 12 / Chapter 112 / Section 112.588
112.588 Protection of payors and other third parties
Status: in_force

(1) Unless a payor or other third party has received written notice of a claim under subsection (2) of this section, the payor or other third party is not liable for making a payment to, transferring property to, or conferring any other benefit on a person who appears to be entitled to the payment, property or benefit under a good faith reading of a governing instrument but who is not entitled to the payment, property or benefit by reason of the survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) . A payor or other third party is liable for a payment, property or other benefit conveyed after the payor or other third party receives written notice of a claim under subsection (2) of this section.

(2) Written notice of a claim that a person is not entitled to payment, property or other benefit by reason of the survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) must be:

(a) Mailed to the main office or home of a payor or other third party by registered or certified mail, return receipt requested; or

(b) Served upon the payor or other third party in the manner provided by ORCP 7 for service of summons in a civil action.

(3) Upon receipt of written notice of a claim under subsection (2) of this section, a payor or other third party may deposit any money or property that is subject to the claim with any court conducting probate proceedings for one of the decedents’ estates. If probate proceedings have not been commenced, the money or property may be deposited with the court with probate jurisdiction in the county in which one of the decedents resided. The court shall hold the funds or property and shall determine the rights of all parties under the governing instrument. Deposits made with the court under this subsection discharge the payor or other third party from all claims for the value of amounts paid to or items of property deposited with the court. [1999 c.131 §7]

Note: See note under 112.570 (Definitions for ORS 112.570 to 112.590) .

Source: Section 112.588 — Protection of payors and other third parties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.175 — OR Code / Title 12 / Chapter 115 / Section 115.175
115.175 Interested persons heard in summary determination or separate action
Status: in_force

Any interested person may be heard in a proceeding for summary determination by the probate court of a claim, and may intervene in a separate action against the personal representative on the claim. [1969 c.591 §157]

Source: Section 115.175 — Interested persons heard in summary determination or separate action , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 116.113 — OR Code / Title 12 / Chapter 116 / Section 116.113
116.113 Judgment of final distribution
Status: in_force

(1) If no objections to the final account and petition for distribution are filed, or if objections are filed, upon the hearing or upon the filing of a statement in lieu of the final account under ORS 116.083 (Accounting by personal representative) (5), the court shall enter a general judgment of final distribution. In the judgment the court shall designate the persons in whom title to the estate available for distribution is vested and the portion of the estate or property to which each is entitled under the will, by agreement approved by the court or pursuant to intestate succession. The judgment shall also contain any findings of the court in respect to:

(a) Advancements.

(b) Election against will by the surviving spouse.

(c) Renunciation.

(d) Lapse.

(e) Adjudicated controversies.

(f) Partial distribution, which shall be confirmed or modified.

(g) Retainer.

(h) Claims for which a special fund is set aside, and the amount set aside.

(i) Contingent claims that have been allowed and are still unpaid.

(j) Any reserve requested under ORS 116.083 (Accounting by personal representative) .

(k) Attorney fees.

(L) Approval of the final account or the statement filed in lieu of the final account under ORS 116.083 (Accounting by personal representative) (5) in whole or in part.

(2) If, by agreement approved by the court, property is distributed to persons in whom title is vested by the judgment of final distribution otherwise than as provided by the will or pursuant to intestate succession, the judgment operates as a transfer of the property between those persons.

(3) The judgment of final distribution is a conclusive determination of the persons who are the successors in interest to the estate and of the extent and character of their interest, subject only to the right of appeal and the power of the court to vacate the judgment. [1969 c.591 §178; 1987 c.646 §2; 1989 c.921 §1; 1995 c.453 §3; 1999 c.59 §26; 2003 c.576 §377; 2005 c.568 §34; 2017 c.169 §35; 2019 c.414 §11]

Source: Section 116.113 — Judgment of final distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 118.010 — OR Code / Title 12 / Chapter 118 / Section 118.010
118.010 Imposition and amount of tax in general
Status: in_force

(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 transfer of the property of each:

(a) Resident decedent; and

(b) Nonresident decedent whose estate includes any interest in:

(A) Real property located in Oregon; or

(B) Tangible personal property located in Oregon.

(3) The Oregon taxable estate to be used for purposes of computing the tax imposed under this section shall be the federal taxable estate:

(a) Increased by:

(A) The deduction for state estate, inheritance, legacy or succession taxes allowable under section 2058 of the Internal Revenue Code; and

(B) If the decedent is a surviving spouse owning the property at death, the value of the following property unless included in the federal taxable estate:

(i) Property for which a deduction for Oregon special marital property under ORS 118.016 (Oregon special marital property election) was previously allowed; or

(ii) Property for which a separate Oregon election under section 2056 or 2056A of the Internal Revenue Code was previously allowed; and

(b) Reduced by:

(A) The value on the date of the decedent’s death of all Oregon special marital property under ORS 118.013 (Taxable estate adjustment for Oregon special marital property) ;

(B) The exemption allowed under ORS 118.145 (Natural resource property exempted) ; and

(C) Any other applicable exclusions or deductions.

(4) The tax imposed under this section shall be calculated by applying the rates in the following table. If the Oregon taxable estate is at least the amount in column 1, but less than the amount in column 2, the tax is the amount in column 3, increased by the excess above the amount in column 1 multiplied by the percentage in column 4:

1 2 3 4

$1,000,000 $1,500,000 $0 10.0%

1,500,000 2,500,000 50,000 10.25%

2,500,000 3,500,000 152,500 10.5%

3,500,000 4,500,000 257,500 11.0%

4,500,000 5,500,000 367,500 11.5%

5,500,000 6,500,000 482,500 12.0%

6,500,000 7,500,000 602,500 13.0%

7,500,000 8,500,000 732,500 14.0%

8,500,000 9,500,000 872,500 15.0%

9,500,000 1,022,500 16.0%

(5) In the case of a resident decedent owning, on the date of the decedent’s death, real property located outside Oregon or tangible personal property located outside Oregon, the tax imposed under this section shall be the amount determined under subsection (4) of this section multiplied by a ratio. The numerator of the ratio shall be the sum of the value of the decedent’s real property located in Oregon, tangible personal property located in Oregon and intangible personal property. The numerator may not include any intangible personal property subject to a tax imposed, as a result of the death of the decedent, by another state or country. The denominator of the ratio shall be the total value of the decedent’s gross estate.

(6) In the case of a nonresident decedent owning, on the date of the decedent’s death, real property located in Oregon or tangible personal property located in Oregon, the tax imposed under this section shall be the amount determined under subsection (4) of this section multiplied by a ratio. The numerator of the ratio shall be the sum of the value of the decedent’s real property located in Oregon and tangible personal property located in Oregon. The denominator shall be the total value of the decedent’s gross estate.

(7) Payment, in whole or in part, of estate taxes from funds of an estate or trust on any benefit subject to tax under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) is not to be considered a further taxable benefit, when such payment is directed by the decedent’s will or by a trust agreement.

(8) Intentionally left blank —Ed.

(a) If the federal taxable estate is determined by making an election under section 2031(c), 2032, 2032A, 2056 or 2056A of the Internal Revenue Code or another provision of the Internal Revenue Code, or if a federal estate tax return is not required under the Internal Revenue Code, an executor may make separate elections for state estate tax purposes under that same provision.

(b) An executor may make elections under ORS 118.013 (Taxable estate adjustment for Oregon special marital property) , 118.140 (Credit based upon value of natural resource property) and 118.145 (Natural resource property exempted) and section 2056 of the Internal Revenue Code for state estate tax purposes.

(c) Elections described in this subsection are irrevocable. [Amended by 1955 c.727 §1; 1959 c.418 §1; 1965 c.470 §1; 1969 c.591 §213; 1975 c.685 §3; 1977 c.666 §2; 1997 c.99 §7; 2003 c.806 §6; 2011 c.526 §3; 2023 c.286 §3]

Source: Section 118.010 — Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.545 — OR Code / Title 12 / Chapter 112 / Section 112.545
112.545 Rights of persons without notice dealing with slayer or abuser
Status: in_force

ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) do not affect the rights of any person who for value and without notice purchases or agrees to purchase property that a slayer of a decedent or an abuser of a decedent would have acquired except for ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) , but all proceeds received by the slayer or abuser from the sale shall be held by the slayer or abuser in trust for the persons entitled to the property as provided in ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) . The slayer or abuser is liable for any portion of the proceeds of the sale that the slayer or abuser spends and for the difference, if any, between the amount received from the sale and the actual value of the property. [1969 c.591 §67; 2005 c.270 §10]

Source: Section 112.545 — Rights of persons without notice dealing with slayer or abuser , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.152 — OR Code / Title 12 / Chapter 118 / Section 118.152
118.152 Credit allowed for use of small forest owner minimum option
Status: in_force

(1) The definitions in ORS 315.124 (Small forestland owner using standard practice harvest restrictions) apply to this section.

(2) If, at the date of death, a decedent held the certification for a credit under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) , the estate of the decedent shall be allowed a credit for use of the small forest owner minimum option, as provided in ORS 315.124 (Small forestland owner using standard practice harvest restrictions) , to the extent that the credit has not been used to offset income taxes.

(3) If the forest conservation area for which a credit under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) was allowed is contained in the decedent’s estate, and if the timber in the forest conservation area is subsequently harvested or otherwise removed in violation of the harvest restriction recorded for the forest conservation area, the Department of Revenue may impose additional tax, interest and penalties under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) . The additional tax liability shall be the amount of credit used against the decedent’s taxable estate.

(4) The estate shall provide notice of the amount of credit received to the heirs or devisees, who will maintain records of the credit used.

(5) Any unused amount of credit may be distributed to the heirs or devisees for use as a credit against the taxes imposed under ORS chapter 316, 317 or 318. [2022 c.34 §9]

Note: 118.152 (Credit allowed for use of small forest owner minimum option) was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 118.152 — Credit allowed for use of small forest owner minimum option , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 114.537 — OR Code / Title 12 / Chapter 114 / Section 114.537
114.537 Safe deposit boxes
Status: in_force

(1) If a person who is eligible to file a simple estate affidavit is aware that the decedent was the sole lessee or the last surviving lessee of a safe deposit box or was the owner of the contents of a safe deposit box at the time of the decedent’s death, the claiming successor or other person may not file a simple estate affidavit until the person requests an inventory of the box under ORS 708A.655 (Procedures for opening safe deposit box after death of person who was sole lessee or last surviving lessee of box) , if the lessor of the box is an Oregon operating institution as defined in ORS 706.008 (Additional definitions for Bank Act) , or under ORS 723.844 (Procedures for opening safe deposit box after death of person who was sole lessee or last surviving lessee of box) , if the lessor of the box is a credit union as defined in ORS 723.008 (“Credit union” defined for ORS 723.136 and 723.464 to 723.498) . Upon receiving the request, the lessor of the box shall cause an inventory of the contents of the box to be made. The lessor shall retain the original inventory in the box and shall provide a copy of the inventory to the person requesting the inventory. The person requesting the inventory shall take the contents of the box into consideration in determining whether the estate of the decedent is within the limits prescribed by ORS 114.510 (Simple estate criteria) . If the person files a simple estate affidavit, the affidavit must contain a statement of the value of the contents of the box.

(2) If an affiant becomes aware after the filing of a simple estate affidavit that the decedent was the sole lessee or the last surviving lessee of a safe deposit box or was the owner of the contents of a safe deposit box at the time of the decedent’s death, the affiant shall promptly request an inventory of the box under ORS 708A.655 (Procedures for opening safe deposit box after death of person who was sole lessee or last surviving lessee of box) , if the lessor of the box is an Oregon operating institution as defined in ORS 706.008 (Additional definitions for Bank Act) , or under ORS 723.844 (Procedures for opening safe deposit box after death of person who was sole lessee or last surviving lessee of box) , if the lessor of the box is a credit union as defined in ORS 723.008 (“Credit union” defined for ORS 723.136 and 723.464 to 723.498) . Upon receiving the request, the lessor of the box shall cause an inventory of the contents of the box to be made. The lessor shall retain the original inventory in the box and shall provide a copy of the inventory to the affiant. If the estate of the decedent remains within the limits prescribed by ORS 114.510 (Simple estate criteria) after consideration of the value of the contents of the box, the affiant shall file an amended simple estate affidavit under ORS 114.515 (Simple estate affidavit) (6). Upon receiving a certified copy of the amended affidavit, the lessor shall allow the affiant to take possession of the contents of the box. If the estate of the decedent exceeds the limits prescribed by ORS 114.510 (Simple estate criteria) after consideration of the value of the contents of the box, the affiant may not file an amended simple estate affidavit and shall file notice with the court that the estate of the decedent is not subject to ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) and shall serve a copy of the notice on the lessor of the box. The lessor of the box shall deliver the contents of the box to the personal representative for the decedent, or to such other person as may be provided for under the terms of the lease of the box. [2011 c.422 §2; 2019 c.165 §9; 2023 c.17 §4]

Source: Section 114.537 — Safe deposit boxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 111.175 — OR Code / Title 12 / Chapter 111 / Section 111.175
111.175 Appointment of probate commissioner and deputy probate commissioners
Status: in_force

The presiding judge of a circuit court or the county judge of a county court may appoint a probate commissioner and one or more deputy probate commissioners and, if such appointments are made, shall prescribe, by rule or order, the duties and responsibilities of the probate commissioner and deputy probate commissioners, subject to ORS 111.185 (Powers of probate commissioner and deputy probate commissioners and deputy probate commissioners) . [1969 c.591 §10; 2016 c.42 §15]

Source: Section 111.175 — Appointment of probate commissioner and deputy probate commissioners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 118.013 — OR Code / Title 12 / Chapter 118 / Section 118.013
118.013 Taxable estate adjustment for Oregon special marital property
Status: in_force

(1) As used in this section and ORS 118.016 (Oregon special marital property election) , “permissible distributee” has the meaning given that term in ORS 130.010 (UTC 103. Definitions) .

(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 income may be accumulated or distributed to or for the benefit of only the surviving spouse of the decedent during the lifetime of the surviving spouse;

(b) In which a person may not transfer or exercise a power to appoint any part of the trust or other property interest to a person other than the surviving spouse during the lifetime of the surviving spouse; and

(c) For which the executor of the estate of the decedent has made the election described in ORS 118.016 (Oregon special marital property election) (1).

(3) If a trust or other property interest would qualify as Oregon special marital property under subsection (2) of this section except that the trust or other property interest allows principal or income to be distributed to other persons in addition to the surviving spouse, the executor may elect to set aside a share of the trust or other property interest as a separate share of the trust or property interest or as a separate trust, which shall qualify as Oregon special marital property if:

(a) The executor makes the election described in ORS 118.016 (Oregon special marital property election) (1);

(b) Each permissible distributee makes the election described in ORS 118.016 (Oregon special marital property election) (2);

(c) The surviving spouse makes the election described in ORS 118.016 (Oregon special marital property election) (2); and

(d) All statements of election are attached to the estate tax return filed with respect to the estate of the decedent, or are filed or maintained as records as otherwise prescribed by the Department of Revenue by rule. [2005 c.124 §2; 2011 c.526 §4]

Source: Section 118.013 — Taxable estate adjustment for Oregon special marital property; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.365 — OR Code / Title 12 / Chapter 112 / Section 112.365
112.365 Property acquired after making will
Status: in_force

Any property acquired by the testator after the making of a will passes pursuant to the will as if title to the property were vested in the testator at the time of making the will, unless the intent expressed in the will is clear and explicit to the contrary. [1969 c.591 §50; 2015 c.387 §19]

Source: Section 112.365 — Property acquired after making will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.363 — OR Code / Title 12 / Chapter 116 / Section 116.363
116.363 Proceedings for recovery of tax
Status: in_force

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]

Source: Section 116.363 — Proceedings for recovery of tax; liability of personal representative; apportionment of amount not recovered , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.195 — OR Code / Title 12 / Chapter 112 / Section 112.195
112.195 References in wills, deeds and other instruments to accord with law of intestate succession
Status: in_force

Unless a contrary intent is established by the instrument, all references in a will, deed, trust instrument or other instrument to an individual or member of a class described generically in relation to a particular person as children, issue, grandchildren, descendants, heirs, heirs of the body, next of kin, distributees, grandparents, brothers, nephews or other relatives shall include any person who would be treated as so related for all purposes of intestate succession, except that an adopted person so included must have been adopted as a minor or after having been a member of the household of the adoptive parent while a minor. [1969 c.591 §35]

Source: Section 112.195 — References in wills, deeds and other instruments to accord with law of intestate succession , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.055 — OR Code / Title 12 / Chapter 115 / Section 115.055
115.055 Claims on debts due
Status: in_force

If a claim on a debt due is presented and allowed, allowance shall be in the amount of the debt remaining unpaid on the date of allowance. [1969 c.591 §145]

Source: Section 115.055 — Claims on debts due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.520 — OR Code / Title 12 / Chapter 114 / Section 114.520
114.520 Authorization from State Treasurer required for filing of affidavit by creditor if decedent dies intestate and without heirs
Status: in_force

(1) If a decedent dies intestate and without heirs, a creditor of an estate who is a claiming successor may not file a simple estate affidavit unless the creditor has received written authorization from the State Treasurer. Except as provided by rule adopted by the State Treasurer, the State Treasurer shall consent to the filing of a simple estate affidavit by a creditor only if it appears after investigation that the estate is insolvent.

(2) A creditor of an estate who is subject to subsection (1) of this section may give written notice to the State Treasurer informing the State Treasurer that the creditor intends to file a simple estate affidavit. Upon receiving the notice permitted by this subsection, the State Treasurer shall investigate the assets and liabilities of the estate. Within 30 days after receiving the notice required by this subsection, the State Treasurer shall either:

(a) Give written authorization to the creditor for the filing of a simple estate affidavit by the creditor; or

(b) Inform the creditor that the State Treasurer will file a simple estate affidavit as claiming successor.

(3) If a decedent dies intestate and without heirs, a creditor of an estate who is a claiming successor and who files a simple estate affidavit must notate at the top of the affidavit that the affidavit is being filed by a creditor of the estate. If the affidavit contains the notation required by this subsection, the clerk of the probate court may not accept the affidavit for filing unless there is attached to the affidavit written authorization for the filing of the affidavit by the creditor from the State Treasurer. The written authorization may be a copy of a memorandum of an interagency agreement between the State Treasurer and another state agency. [1997 c.88 §2; 2003 c.395 §15; 2019 c.165 §6; 2019 c.678 §41a; 2023 c.17 §11]

Source: Section 114.520 — Authorization from State Treasurer required for filing of affidavit by creditor if decedent dies intestate and without heirs; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.215 — OR Code / Title 12 / Chapter 113 / Section 113.215
113.215 Appointment of successor personal representative
Status: in_force

(1) When a personal representative dies, is removed by the court, or resigns and the resignation is accepted by the court, the court may appoint, and, if the personal representative was the sole or the last surviving personal representative and administration is not completed, the court shall appoint another personal representative in place of the personal representative.

(2) If, after a will has been proven and letters testamentary or letters of administration have been issued, the will is set aside, declared void or inoperative, the letters testamentary or letters of administration shall be revoked and letters of administration issued.

(3) If, after administration has been granted, a will of the decedent is found and proven, the letters of administration shall be revoked and letters testamentary or letters of administration shall be issued.

(4) When a successor personal representative is appointed, the successor has all the rights and powers of the predecessor or of the personal representative named in the will, except that the successor may not exercise powers given in the will that by its terms are personal to the personal representative named in the will. [1969 c.591 §101; 2017 c.169 §21]

Source: Section 113.215 — Appointment of successor personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 114.690 — OR Code / Title 12 / Chapter 114 / Section 114.690
114.690 Decedent’s nonprobate transfers to surviving spouse
Status: in_force

(1) Except as provided in subsection (2) of this section, the decedent’s nonprobate transfers to the decedent’s surviving spouse include all property that passed outside probate at the decedent’s death from the decedent to the surviving spouse by reason of the decedent’s death, including:

(a) The decedent’s fractional interest in property held in any form of survivorship tenancy, as described in ORS 114.665 (Decedent’s nonprobate estate) (1), to the extent that the decedent’s fractional interest passed to the surviving spouse as surviving tenant;

(b) The decedent’s ownership interest in property or accounts held in co-ownership registration with the right of survivorship, to the extent that the decedent’s ownership interest passed to the surviving spouse as surviving co-owner;

(c) Insurance proceeds payable to the surviving spouse by reason of the death of the decedent; and

(d) All other property that would have been included in the decedent’s nonprobate estate under ORS 114.660 (Decedent’s nonprobate estate) and 114.665 (Decedent’s nonprobate estate) had it passed to or for the benefit of a person other than the decedent’s spouse.

(2) The decedent’s nonprobate transfers to the decedent’s surviving spouse do not include any property passing to the surviving spouse under the federal Social Security Act. [2009 c.574 §15]

Source: Section 114.690 — Decedent’s nonprobate transfers to surviving spouse , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.572 — OR Code / Title 12 / Chapter 112 / Section 112.572
112.572 Requirement of survival
Status: in_force

Except as provided in ORS 112.586 (Exceptions) , if the title to property, the devolution of property, the right to elect an interest in property or the right to exempt property depends upon whether a specified person survives the death of another person, the specified person shall be deemed to have died before the other person unless it is established by clear and convincing evidence that the specified person survived the other person by at least 120 hours. [1999 c.131 §2]

Note: See note under 112.570 (Definitions for ORS 112.570 to 112.590) .

Source: Section 112.572 — Requirement of survival , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 111.225 — OR Code / Title 12 / Chapter 111 / Section 111.225
111.225 Waiver of notice
Status: in_force

When any notice or information is required to be given under ORS chapters 111, 112, 113, 114, 115, 116 and 117, a guardian, a guardian ad litem, a conservator or a person who is neither incompetent nor a minor may waive notice by a writing signed by the guardian, guardian at litem, conservator or person or the attorney of the guardian, guardian ad litem, conservator or person and filed in the proceeding, or by the appearance of the guardian, guardian ad litem, conservator or person at the hearing. [1969 c.591 §14; 1973 c.506 §5]

Source: Section 111.225 — Waiver of notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 111.200 — OR Code / Title 12 / Chapter 111 / Section 111.200
111.200 Applicability of Oregon Rules of Civil Procedure and Oregon Evidence Code
Status: in_force

(1) As used in this section:

(a) “Probate proceeding” means a proceeding under ORS chapter 111, 112, 113, 114, 115, 116 or 117 for the administration of a decedent’s estate.

(b) “Probate proceeding” does not include:

(A) A proceeding for summary determination of a claim under ORS 115.145 (Procedure by claimant on disallowance of claim) (1)(b); or

(B) A declaratory judgment action under ORS chapter 28.

(2) Except as otherwise provided in ORS 111.205 (Commencement of probate proceeding) , 111.218 (Proof of service) , 112.588 (Protection of payors and other third parties) , 113.005 (Special administrators) , 113.105 (Bond for personal representative) , 114.720 (Proceedings to claim elective share) , 115.315 (Continuation of action without claim presentation) , 116.083 (Accounting by personal representative) or 116.253 (Recovery of escheated property) , the Oregon Rules of Civil Procedure and the Oregon Evidence Code do not apply to probate proceedings.

(3) Notwithstanding subsection (2) of this section:

(a) ORCP 12 applies to any probate proceeding.

(b) ORCP 9, 10 A, 16 B, 16 D, 17, 18, 19, 21, 22, 23, 25, 27, 29, 30, 31, 33, 34 A to F, 36 to 43, 44 A, B, D and E, 46, 47, 53, 55, 62, 64 A and C to G, 65, 67, 68, 71, 72 and 78 apply to a contested issue in a probate proceeding.

(c) The Oregon Evidence Code applies to a contested issue in a probate proceeding.

(4) For the purposes of applying the Oregon Rules of Civil Procedure to a contested issue in a probate proceeding:

(a) “Plaintiff” means any party asserting a claim for relief, whether by way of petition or motion; and

(b) “Defendant” means:

(A) Any party against whom the claim is asserted;

(B) Any party objecting to the petition or motion; or

(C) If the court issues a show cause order, the party subject to the order.

(5) Intentionally left blank —Ed.

(a) For the purposes of this section, an issue in a probate proceeding is contested if it is or arises from:

(A) A petition or motion for declaratory judgment, including a will contest;

(B) A petition to remove a court-appointed fiduciary;

(C) A petition or motion for affirmative relief of any sort against a person;

(D) A petition or motion to apportion the proceeds of a wrongful death settlement;

(E) If filed by a person other than the personal representative:

(i) A motion to increase the amount of the bond of the personal representative, or to require a new bond;

(ii) A petition to restrict the powers of the personal representative;

(iii) A petition to determine heirship;

(iv) A petition for instructions; or

(v) A petition to appoint a fiduciary other than the fiduciary nominated in the will admitted to probate;

(F) Any other petition or motion to which another person has filed an objection; or

(G) Any other petition, motion or show cause order determined by the court to be a contested issue in a probate proceeding.

(b) Notwithstanding paragraph (a) of this subsection, unless otherwise determined by the court, the following are not contested issues in probate proceedings:

(A) A petition for summary review of administration of a simple estate under ORS 114.550 (Summary review of administration of estate) ;

(B) A petition or motion for summary determination of a claim as provided in ORS 114.542 (Summary determination) or 115.145 (Procedure by claimant on disallowance of claim) (1)(a); or

(C) An application for an order directing payment of a claim under ORS 115.185 (Creditor may obtain order for payment) .

(6) Nothing in this section is intended to affect the burden of proof or standard of proof that is applied in probate proceedings. [2021 c.282 §2; 2023 c.17 §7]

Source: Section 111.200 — Applicability of Oregon Rules of Civil Procedure and Oregon Evidence Code; contested issues in probate proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.650 — OR Code / Title 12 / Chapter 114 / Section 114.650
114.650 Decedent’s probate estate
Status: in_force

For purposes of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) , a decedent’s probate estate is the value of all estate property that is subject to probate and that is available for distribution after payment of claims and expenses of administration. A decedent’s probate estate includes all property that could be administered under a simple estate affidavit pursuant to ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) . A decedent’s probate estate does not include any property that constitutes a probate transfer to the decedent’s surviving spouse under ORS 114.685 (Decedent’s probate transfers to surviving spouse) . [2009 c.574 §10; 2023 c.17 §19]

(Decedent’s Nonprobate Estate)

Source: Section 114.650 — Decedent’s probate estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.725 — OR Code / Title 12 / Chapter 114 / Section 114.725
114.725 Effect of separation
Status: in_force

If the decedent and the surviving spouse were living apart at the time of the decedent’s death, whether or not there was a judgment of legal separation, the court may deny any right to an elective share or may reduce the elective share to such amount as the court determines reasonable and proper. In deciding if all or part of the elective share should be denied, the court shall consider whether the marriage was a first or subsequent marriage for either or both of the spouses, the contribution of the surviving spouse to the property of the decedent in the form of services or transfers of property, the length and cause of the separation and any other relevant circumstances. [2009 c.574 §20]

Source: Section 114.725 — Effect of separation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.047 — OR Code / Title 12 / Chapter 112 / Section 112.047
112.047 Forfeiture of parent’s share by reason of termination of parental rights or desertion or neglect
Status: in_force

(1) Property that would pass by intestate succession under ORS 112.045 (Share of others than surviving spouse) from the estate of a decedent to a parent of the decedent shall pass and be vested as if the parent had predeceased the decedent if:

(a) The parental rights of the parent with respect to the decedent were terminated and the parent-child relationship between the parent and the decedent was not judicially reestablished.

(b) The person who would be benefited by the forfeiture is a child or sibling of the decedent, the decedent was an adult when the decedent died and:

(A) The parent of the decedent willfully deserted the decedent for the one-year period immediately preceding the date on which the decedent became an adult; or

(B) The parent neglected without just and sufficient cause to provide proper care and maintenance for the decedent for the one-year period immediately preceding the date on which the decedent became an adult.

(c) The person who would be benefited by the forfeiture is not a child or sibling of the decedent, the decedent was an adult when the decedent died and:

(A) The parent of the decedent willfully deserted the decedent for the three-year period immediately preceding the date on which the decedent became an adult; or

(B) The parent neglected without just and sufficient cause to provide proper care and maintenance for the decedent for the three-year period immediately preceding the date on which the decedent became an adult.

(d) The person who would be benefited by the forfeiture is a child or sibling of the decedent, the decedent was a minor when the decedent died and:

(A) The parent of the decedent willfully deserted the decedent for the life of the decedent or for the one-year period immediately preceding the date on which the decedent died; or

(B) The parent neglected without just and sufficient cause to provide proper care and maintenance for the decedent for the life of the decedent or for the one-year period immediately preceding the date on which the decedent died.

(e) The person who would be benefited by the forfeiture is not a child or sibling of the decedent, the decedent was a minor when the decedent died and:

(A) The parent of the decedent willfully deserted the decedent for the life of the decedent or for the three-year period immediately preceding the date on which the decedent died; or

(B) The parent neglected without just and sufficient cause to provide proper care and maintenance for the decedent for the life of the decedent or for the three-year period immediately preceding the date on which the decedent died.

(2) For the purposes of subsection (1) of this section, the court may disregard incidental visitations, communications and contributions in determining whether a parent willfully deserted the decedent or neglected without just and sufficient cause to provide proper care and maintenance for the decedent.

(3) For the purposes of subsection (1) of this section, in determining whether the parent willfully deserted the decedent or neglected without just and sufficient cause to provide proper care and maintenance for the decedent, the court may consider whether a custodial parent or other custodian attempted, without good cause, to prevent or to impede contact between the decedent and the parent whose intestate share would be forfeited under this section.

(4) The intestate share of a parent of a decedent may be forfeited under this section only pursuant to an order of the court entered after the filing of a petition under ORS 112.049 (Petition for forfeiture of parent’s share) . A petition filed under ORS 113.035 (Petition for appointment of personal representative and probate of will) may not request the forfeiture of the intestate share of a parent of a decedent under this section. [2005 c.741 §2; 2015 c.387 §4; 2019 c.461 §4]

Source: Section 112.047 — Forfeiture of parent’s share by reason of termination of parental rights or desertion or neglect , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.143 — OR Code / Title 12 / Chapter 116 / Section 116.143
116.143 Interest on pecuniary devises
Status: in_force

(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 discount rate shall be determined, with reference to the most recent auction date, before May 15 and before November 15 of each year.

(2) General pecuniary devises not entitled to a share of income under ORS 116.007 (Allocation of income) (2) bear interest payable from the residuary estate at the discount rate for a period beginning one year after the first appointment of a personal representative until payment, unless a contrary intent is evidenced in the will or unless otherwise ordered by the court. [1969 c.591 §181; 2005 c.125 §1]

Source: Section 116.143 — Interest on pecuniary devises , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.610 — OR Code / Title 12 / Chapter 114 / Section 114.610
114.610 Manner of making election
Status: in_force

(1) A surviving spouse may claim the elective share only by:

(a) Filing a petition for the appointment of a personal representative for the estate of the deceased spouse, and a motion for the exercise of the election as described in paragraph (b) of this subsection, within nine months after the spouse dies.

(b) Filing a motion for the exercise of the election in a probate proceeding commenced for the estate of the deceased spouse under ORS 113.035 (Petition for appointment of personal representative and probate of will) . The motion must be filed not later than nine months after the death of the decedent. A copy of the motion must be served on the personal representative, on all persons who would be entitled to receive information under ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) and on all distributees and recipients of portions of the augmented estate known to the surviving spouse who can be located with reasonable efforts. A surviving spouse may withdraw a motion for an election filed under this subsection at any time before the court enters an order granting the motion.

(c) Filing a petition for the exercise of the election under ORS 114.720 (Proceedings to claim elective share) (1) within nine months after the death of the decedent.

(2) If a court determines that the elective share is payable, the court shall determine the amount of the elective share and shall order its payment pursuant to the priorities established under ORS 114.700 (Priority of sources from which elective share payable) . If it appears that property has not come into the possession of the personal representative, or has been distributed by the personal representative, the court nevertheless shall fix the liability of any person who has any interest in the property or who has possession thereof, whether as trustee or otherwise. [2009 c.574 §4]

Source: Section 114.610 — Manner of making election , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.013 — OR Code / Title 12 / Chapter 116 / Section 116.013
116.013 Petition and order for partial distribution
Status: in_force

Upon petition by the personal representative or other interested person, and after such notice and hearing as the court may prescribe, the court may order the personal representative to distribute, prior to final settlement and distribution, property of the estate to the person or persons who would be entitled to the property under the will or under intestate succession on final distribution, if the court finds that:

(1) After the distribution sufficient assets will remain to pay support of spouse and children, expenses of administration, unpaid claims and all known unpaid creditors of the decedent or of the estate; and

(2) The distribution may be made without loss to creditors or injury to the estate or to any interested person. [1969 c.591 §169; 1987 c.646 §1]

Source: Section 116.013 — Petition and order for partial distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.635 — OR Code / Title 12 / Chapter 114 / Section 114.635
114.635 Exclusions from augmented estate
Status: in_force

The augmented estate does not include:

(1) Any value attributable to future enhanced earning capacity of either spouse;

(2) Any property that is irrevocably transferred before the death of the decedent spouse;

(3) Any property that is transferred on or after the date of the death of the decedent spouse with the written joinder or written consent of the surviving spouse;

(4) Any property that is community property under ORS 112.705 (Short title) to 112.775 (Application and construction) or under the laws of the jurisdiction where the property is located; or

(5) Any property that is held by either spouse solely in a fiduciary capacity. [2009 c.574 §9; 2011 c.305 §1]

(Decedent’s Probate Estate)

Source: Section 114.635 — Exclusions from augmented estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.720 — OR Code / Title 12 / Chapter 114 / Section 114.720
114.720 Proceedings to claim elective share
Status: in_force

(1) A surviving spouse may claim the elective share by filing a petition for the exercise of the election in a circuit court within the time allowed by ORS 114.610 (Manner of making election) (1)(c). Venue for the proceeding is as provided in ORS 113.015 (Venue) . A copy of the petition must be served on all persons who would be entitled to receive information under ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) and on all distributees and recipients of portions of the augmented estate known to the surviving spouse who can be located with reasonable efforts. The fee for filing a petition under this subsection shall be the amount prescribed in ORS 21.170 (Probate filing fees and accounting fees) , based on the value of the nonprobate estate. The Oregon Rules of Civil Procedure apply to proceedings under this section. Any party to a proceeding under this section may request that the pleadings and records in the proceeding be sealed.

(2) A surviving spouse may withdraw a petition filed under this section at any time before entry of a judgment on the petition.

(3) If a probate proceeding is commenced for the estate of the deceased spouse under ORS 113.035 (Petition for appointment of personal representative and probate of will) either before or after a petition is filed under this section, the court shall consolidate the proceedings under this section with the probate proceedings. [2009 c.574 §19; 2011 c.595 §125]

Source: Section 114.720 — Proceedings to claim elective share , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.183 — OR Code / Title 12 / Chapter 116 / Section 116.183
116.183 Expenses of personal representative
Status: in_force

(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 representative. A partial award of such expenses, including fees, may be allowed prior to settlement of the final account upon petition, showing that the final account reasonably cannot be filed at that time, and upon notice as directed by the court.

(2) Intentionally left blank —Ed.

(a) An award of reasonable attorney fees under this section shall be made after consideration of the customary fees in the community for similar services, the time spent by counsel, counsel’s experience in such matters, the skill displayed by counsel, the result obtained, any agreement as to fees between the personal representative and the counsel of the personal representative, the amount of responsibility assumed by counsel considering the total value of the estate, and other factors as may be relevant. No single factor is controlling.

(b) Before the court awards attorney fees in an amount less than the amount requested by the personal representative, the court must allow the attorney an opportunity to submit additional materials supporting the requested amount.

(3) A personal representative who defends or prosecutes any proceeding in good faith and with just cause, whether successful or not, is entitled to receive from the estate necessary expenses and disbursements, including reasonable attorney fees, in the proceeding. [1969 c.591 §185; 1977 c.733 §1; 1987 c.518 §1; 2017 c.169 §37; 2021 c.282 §20]

Source: Section 116.183 — Expenses of personal representative; determination of attorney fees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 119.056 — OR Code / Title 12 / Chapter 119 / Section 119.056
119.056 Disclosure to conservator
Status: in_force

(1) After an opportunity for a hearing, the court may grant a conservator access to the digital assets of a protected person.

(2) Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to the conservator the catalog of electronic communications sent or received by a protected person and any digital assets, other than the content of electronic communications, in which the protected person has a right or interest if the conservator gives the custodian:

(a) A written request for disclosure in physical or electronic form;

(b) A certified copy of the court order that gives the conservator authority over the digital assets of the protected person; and

(c) If requested by the custodian:

(A) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the account of the protected person; or

(B) Evidence linking the account to the protected person.

(3) A conservator with general authority to manage the assets of a protected person may request a custodian of the digital assets of the protected person to suspend or terminate the account of the protected person for good cause. A request made under this subsection must be accompanied by a certified copy of the court order giving the conservator authority over the protected person’s property. [2016 c.19 §14]

Source: Section 119.056 — Disclosure to conservator; court order , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 114.065 — OR Code / Title 12 / Chapter 114 / Section 114.065
114.065 Limitations on support
Status: in_force

If it appears to the court that after provision for support under ORS 114.015 (Support of spouse and children) is made the estate will be insolvent, the provision for support ordered by the court shall not exceed one-half of the estimated value of the property of the estate, and any periodic payment of moneys so ordered shall not continue for more than one year after the date of death of the decedent. [1969 c.591 §109]

Source: Section 114.065 — Limitations on support , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 118.005 — OR Code / Title 12 / Chapter 118 / Section 118.005
118.005 Definitions for ORS 118.005 to 118.540
Status: in_force

As used in ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) , 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 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) .

(2) “Department” means the Department of Revenue.

(3) “Director” means the Director of the Department of Revenue.

(4) “Executor” means the executor, administrator, personal representative, fiduciary, or custodian of property of the decedent, or, if there is no executor, administrator, fiduciary or custodian appointed, qualified and acting, then any person who is in the actual or constructive possession of any property includable in the estate of the decedent for estate tax purposes whether or not such estate is subject to administration.

(5) “Federal taxable estate” means the taxable estate as determined under subtitle B, chapter 11 of the Internal Revenue Code.

(6) “Gross estate” has the meaning given that term in section 2031 of the Internal Revenue Code.

(7) “Oregon taxable estate” means the federal taxable estate with the adjustments provided by ORS 118.010 (Imposition and amount of tax in general) (3).

(8) “Passes” includes any case where for the purposes of ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) a taxable transfer takes place or is deemed to take place.

(9) “Personal representative” means personal representative as defined in ORS 111.005 (Definitions for probate law) . [1959 c.418 §7; 1969 c.520 §23; 1971 c.567 §4; 1973 c.344 §1; 1975 c.762 §1; 1977 c.666 §1; 1997 c.99 §6; 2011 c.526 §1]

Source: Section 118.005 — Definitions for ORS 118.005 to 118.540 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.715 — OR Code / Title 12 / Chapter 112 / Section 112.715
112.715 Application to certain property
Status: in_force

ORS 112.705 (Short title) to 112.775 (Application and construction) apply to the disposition at death of the following property acquired by a married person:

(1) All personal property, wherever situated:

(a) Which was acquired as or became, and remained, community property under the laws of another jurisdiction; or

(b) All or the proportionate part of that property acquired with the rents, issues, or income of, or the proceeds from, or in exchange for, that community property; or

(c) Traceable to that community property.

(2) All or the proportionate part of any real property situated in this state which was acquired with the rents, issues or income of, the proceeds from, or in exchange for, property acquired as or which became, and remained, community property under the laws of another jurisdiction, or property traceable to that community property. [1973 c.205 §1]

Source: Section 112.715 — Application to certain property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.735 — OR Code / Title 12 / Chapter 112 / Section 112.735
112.735 One-half of property not subject to testamentary disposition or right to elect against will
Status: in_force

Upon death of a married person, one-half of the property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply is the property of the surviving spouse and is not subject to testamentary disposition by the decedent or distribution under the laws of succession of this state. One-half of that property is the property of the decedent and is subject to testamentary disposition or distribution under the laws of succession of this state. With respect to property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply, the one-half of the property which is the property of the decedent is not subject to the surviving spouse’s right to elect against the will. [1973 c.205 §3]

Source: Section 112.735 — One-half of property not subject to testamentary disposition or right to elect against will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.525 — OR Code / Title 12 / Chapter 114 / Section 114.525
114.525 Content of affidavit
Status: in_force

(1) A simple estate affidavit must:

(a) Contain a notice in substantially the following form, printed in at least 14-point bold type immediately below the caption on the first page of the simple estate affidavit:

To: Any person to whom a copy of this simple estate affidavit is mailed or delivered.

Under ORS 114.535 (Transfer of decedent’s property to affiant) , if you owe a debt to the decedent or have personal property of the decedent, you must pay the debt or turn over the property to the affiant. If you refuse, the affiant may ask the court to compel you to pay the debt or turn over the property and you could be responsible for the affiant’s attorney fees.

(b) State the name and post-office address of the affiant.

(c) State the authority under which the affiant is filing the simple estate affidavit, as provided in ORS 114.515 (Simple estate affidavit) .

(d) State that the simple estate affidavit is made under ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) .

(e) State the name, age, domicile and post-office address and last four digits of the Social Security number of the decedent.

(f) State the date and place of the decedent’s death.

(g) Describe and state the fair market value of all property in the estate, valued as provided in ORS 114.510 (Simple estate criteria) , including a legal description of any real property.

(h) State that no personal representative of the estate has been appointed in Oregon, that there is no pending petition for appointment of a personal representative of the estate in Oregon and that the estate is not currently being administered in Oregon.

(i) State whether the decedent died testate or intestate.

(j) List the heirs of the decedent and the last address of each heir as known to the affiant, and state that a copy of the affidavit showing the date of filing and a copy of the will, if the decedent died testate, will be delivered to each heir or mailed to the heir at the last-known address.

(k) If the decedent died testate, list the devisees of the decedent and the last address of each devisee as known to the affiant and state that a copy of the will and a copy of the affidavit showing the date of filing will be delivered to each devisee or mailed to the devisee at the last-known address.

(L) State the interest in the property described in the affidavit to which each heir or devisee is entitled and the interest, if any, that will escheat.

(m) State that reasonable efforts have been made to ascertain creditors of the estate.

(n) List the claims against the estate that are undisputed by the affiant and that remain unpaid or on account of which the affiant or any other person is entitled to reimbursement from the estate, including the known or estimated amounts of the claims and the names and addresses of the creditors as known to the affiant, and state that a copy of the affidavit showing the date of filing will be delivered to each creditor who has not been paid in full or mailed to the creditor at the last-known address.

(o) Separately list the name and address of each person known to the affiant to assert a claim against the estate that the affiant disputes and the known or estimated amount of the claims disputed by the affiant and state that a copy of the affidavit showing the date of filing will be delivered to each such person or mailed to the person at the last-known address.

(p) Intentionally left blank —Ed.

(A) State the mailing address for presentment of claims; and

(B) If the affiant wishes to authorize creditors to present claims by electronic mail or facsimile communication, state the electronic mail address or facsimile number for presentment of claims.

(q) List anticipated administrative expenses and attorney fees, if any.

(r) State that the affiant is not disqualified from acting as an affiant under ORS 114.515 (Simple estate affidavit) (2).

(s) State that a copy of the affidavit showing the date of filing and a copy of the death record will be mailed or delivered to the Department of Human Services or to the Oregon Health Authority, as prescribed by rule by the department or authority.

(t) State, to the best of the affiant’s knowledge, whether the decedent was incarcerated in a correctional facility in this state at any time in the 15 years before the decedent’s death and, if the decedent was incarcerated in a correctional facility in this state at any time in the 15 years before the decedent’s death, state that a copy of the affidavit showing the date of filing and a copy of the death record will be mailed or delivered to the Department of Corrections.

(u) State that undisputed claims against the estate will be paid as provided in ORS 114.545 (Affiant as fiduciary) .

(v) State that claims against the estate not listed in the affidavit or in amounts larger than those listed in the affidavit may be barred unless:

(A) A claim is presented to the affiant within four months of the filing of the affidavit or amended affidavit at the address, electronic mail address or facsimile number stated in the affidavit for presentation of claims; or

(B) A petition for appointment of a personal representative of the estate is filed within the time allowed under ORS 114.555 (Transfer of interest of decedent in property described in affidavit) .

(w) If the affidavit lists one or more claims that the affiant disputes, state that any such claim may be barred unless:

(A) A petition for summary determination is filed within four months of the filing of the affidavit; or

(B) A petition for appointment of a personal representative of the estate is filed within the time allowed under ORS 114.555 (Transfer of interest of decedent in property described in affidavit) .

(2) The affiant shall file a certified copy of the death record of the decedent as a confidential document.

(3) If the decedent died testate, the affiant shall file simultaneously with the simple estate affidavit:

(a) Intentionally left blank —Ed.

(A) The original will; or

(B) If the original will is filed in an estate proceeding in another jurisdiction, a certified copy of the original will; and

(b) Proof of the will meeting the requirements of ORS 113.055 (Testimony of attesting witnesses to will) .

(4) If the simple estate affidavit is filed under ORS 114.510 (Simple estate criteria) (1)(b), the affiant shall also file simultaneously with the simple estate affidavit a copy of the trust instrument or a certification of the trust under ORS 130.860 (UTC 1013. Certification of trust) . [1973 c.710 §6; 1977 c.239 §3; 1979 c.340 §2; 1989 c.228 §3; 1991 c.191 §3; 1995 c.453 §1; 2001 c.104 §35; 2001 c.620 §2; 2001 c.900 §18a; 2003 c.196 §1; 2003 c.395 §16; 2005 c.22 §93; 2009 c.595 §79; 2013 c.14 §2; 2013 c.366 §60; 2017 c.169 §53; 2019 c.165 §7; 2023 c.17 §3a]

Source: Section 114.525 — Content of affidavit; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 115.205 — OR Code / Title 12 / Chapter 115 / Section 115.205
115.205 Waiver of statute of limitations
Status: in_force

A claim barred by the statute of limitations may not be allowed by the personal representative or by any court except upon the written direction or consent of those interested persons who would be adversely affected by allowance of the claim. [1969 c.591 §160]

Source: Section 115.205 — Waiver of statute of limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.355 — OR Code / Title 12 / Chapter 114 / Section 114.355
114.355 Sale or encumbrance to personal representative voidable
Status: in_force

(1) Any sale or encumbrance to the personal representative, the spouse, agent or attorney of the personal representative, or any corporation or trust in which the personal representative has more than a one-third beneficial interest, is voidable unless:

(a) The transaction was consented to by all interested persons affected thereby; or

(b) The will expressly authorizes the transaction by the personal representative; or

(c) The transaction was made in compliance with another statute or with a contract or other instrument executed by the decedent.

(2) The title of a purchaser for value without notice of the circumstances of the transaction with the personal representative is not affected unless the purchaser should have known of the defect in the title of the seller. [1969 c.591 §132]

Source: Section 114.355 — Sale or encumbrance to personal representative voidable; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.272 — OR Code / Title 12 / Chapter 112 / Section 112.272
112.272 In terrorem clauses valid and enforceable
Status: in_force

(1) Except as provided in this section, an in terrorem clause in a will is valid and enforceable. If a devisee contests a will that contains an in terrorem clause that applies to the devisee, the court shall enforce the clause against the devisee even though the devisee establishes that there was probable cause for the contest.

(2) The court shall not enforce an in terrorem clause:

(a) If the devisee contesting the will establishes that:

(A) The devisee has probable cause to believe that the will is a forgery;

(B) The will has been revoked; or

(C) The will is invalid in whole or in part.

(b) If the devisee is only making objections to the acts of the personal representative in the administration of the decedent’s estate.

(3) The court shall not enforce an in terrorem clause if the contest is brought by a fiduciary acting on behalf of a protected person under the provisions of ORS chapter 125, a guardian ad litem appointed for a minor, or a guardian ad litem appointed for an incapacitated or financially incapable person.

(4) For the purposes of this section, “in terrorem clause” means a provision in a will that reduces or eliminates a devise to a devisee if the devisee contests the will in whole or in part.

(5) This section is not intended as a complete codification of the law governing enforcement of an in terrorem clause. The common law governs enforcement of an in terrorem clause to the extent the common law is not inconsistent with the provisions of this section. [1997 c.151 §2; 2015 c.387 §13]

Source: Section 112.272 — In terrorem clauses valid and enforceable; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.087 — OR Code / Title 12 / Chapter 113 / Section 113.087
113.087 Effect of accepting appointment as personal representative
Status: in_force

(1) By accepting appointment, a personal representative, whether a resident or nonresident of this state, submits personally to the jurisdiction of the court in any proceeding relating to the estate that may be instituted by any interested person.

(2) Notice of any proceeding shall be delivered to the personal representative or mailed to the personal representative by ordinary first class mail at the address as listed in the petition for appointment or as thereafter reported to the court. If the personal representative has an address different from that listed in the petition or reported to the court, the person giving the notice shall also mail the notice to that address if it is known to the person. [1973 c.506 §22]

Source: Section 113.087 — Effect of accepting appointment as personal representative; notices to be sent to representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 111.245 — OR Code / Title 12 / Chapter 111 / Section 111.245
111.245 Proof of documents
Status: in_force

(1) Proof of documents pursuant to ORS chapter 111, 112, 113, 114, 115, 116 or 117 may be made as follows:

(a) Of a will, by a certified copy of the will.

(b) That a will has been probated or established in a foreign jurisdiction, by a certified copy of the document entered in the foreign jurisdiction admitting the will to probate or recognizing the validity of the will.

(c) Of letters testamentary or letters of administration, by a certified copy of the letters. The certification may include a statement that the letters have not been revoked.

(2) A document filed or entered in a foreign jurisdiction may be proved by a copy of the document, certified by a clerk of the court in which the document was filed or entered or by any other official having legal custody of the original document. [1969 c.591 §16; 2017 c.169 §46; 2021 c.282 §13]

Source: Section 111.245 — Proof of documents; certification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.700 — OR Code / Title 12 / Chapter 114 / Section 114.700
114.700 Priority of sources from which elective share payable
Status: in_force

(1) The surviving spouse’s estate, as described in ORS 114.675 (Surviving spouse’s estate) , shall be applied first to satisfy the dollar amount of the elective share and to reduce or eliminate any contributions due from the decedent’s probate estate and recipients of the decedent’s nonprobate transfers to others.

(2) If after application of the surviving spouse’s estate under subsection (1) of this section the elective share amount is not fully satisfied, the following amounts shall be applied to the extent necessary to satisfy the balance of the elective share amount:

(a) Amounts included in the decedent’s probate estate.

(b) Amounts included in the decedent’s nonprobate estate under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(3) Unless otherwise provided by a will, trust or other instrument executed by the decedent spouse:

(a) Amounts applied against the unsatisfied balance of an elective share amount under subsection (2) of this section shall be collected from both the probate and nonprobate estates of the decedent in a manner that ensures that the probate and nonprobate estates bear proportionate liability for the amounts necessary to pay the elective share amount.

(b) Amounts applied against the unsatisfied balance of an elective share amount under subsection (2) of this section out of the probate estate of the decedent must be apportioned among all recipients of the decedent’s probate estate in a manner that ensures that each recipient bears liability for a portion of the payment that is proportionate to the recipient’s interest in the decedent’s probate estate.

(c) Amounts applied against the unsatisfied balance of an elective share amount under subsection (2) of this section out of the nonprobate estate of the decedent must be apportioned among all recipients of the decedent’s nonprobate estate in a manner that ensures that each recipient bears liability for a portion of the payment that is proportionate to the recipient’s interest in the decedent’s nonprobate estate.

(4) All apportionments under this section between the probate and nonprobate estates of the decedent and among the recipients of those estates shall be based on the assets of each estate that are subject to distribution by the court under the provisions of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(5) In any proceeding described in ORS 114.610 (Manner of making election) , the court may allocate the cost of storing and maintaining property included in the augmented estate pending distribution of the property. [2009 c.574 §16; 2011 c.305 §6]

Source: Section 114.700 — Priority of sources from which elective share payable , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 119.036 — OR Code / Title 12 / Chapter 119 / Section 119.036
119.036 Disclosure of catalog of electronic communications to agent designated in power of attorney
Status: in_force

Unless otherwise ordered by the court, directed by the principal or provided in a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of a principal a catalog of electronic communications sent or received by the principal and digital assets, other than the content of electronic communications, of the principal if the agent gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(2) An original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;

(3) A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and

(4) If requested by the custodian:

(a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the principal’s account; or

(b) Evidence linking the account to the principal. [2016 c.19 §10]

Source: Section 119.036 — Disclosure of catalog of electronic communications to agent designated in power of attorney , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 119.021 — OR Code / Title 12 / Chapter 119 / Section 119.021
119.021 Disclosure of content of electronic communications to personal representative
Status: in_force

If a deceased user consented to, or a court directs, disclosure of the content of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the death certificate of the user;

(3) A certified copy of the letter of appointment of the personal representative or a simple estate affidavit or court order;

(4) Unless the user provided direction using an online tool, a copy of the user’s will, trust, power of attorney or other record evidencing the user’s consent to disclosure of the content of electronic communications; and

(5) If requested by the custodian:

(a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user’s account;

(b) Evidence linking the account to the user; or

(c) A finding by the court that:

(A) The user had a specific account with the custodian, identifiable by the information specified in paragraph (a) of this subsection;

(B) Disclosure of the content of electronic communications of the user would not violate 18 U.S.C. 2701 et seq., 47 U.S.C. 222 or other applicable law;

(C) Unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or

(D) Disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate. [2016 c.19 §7; 2023 c.17 §20]

Source: Section 119.021 — Disclosure of content of electronic communications to personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 115.335 — OR Code / Title 12 / Chapter 115 / Section 115.335
115.335 Chapter does not apply to certain trusts
Status: in_force

The provisions of this chapter do not apply to claims against trusts that are subject to the provisions of ORS 130.350 (Statute of limitations) to 130.450 (Consolidation of proceedings) . [2001 c.593 §17; 2005 c.348 §120a]

Source: Section 115.335 — Chapter does not apply to certain trusts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 112.535 — OR Code / Title 12 / Chapter 112 / Section 112.535
112.535 Payment by insurance company, financial institution, trustee or obligor
Status: in_force

Any insurance company making payment according to the terms of its policy, or any financial institution, trustee or other person performing an obligation to a slayer of a decedent or an abuser of a decedent is not subject to liability because of ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) if the payment or performance is made without written notice by a claimant of a claim arising under those sections. Upon receipt of written notice the person to whom it is directed may withhold any disposition of the property pending determination of the duties of the person. [1969 c.591 §66; 1997 c.631 §403; 2005 c.270 §9; 2015 c.387 §24]

Source: Section 112.535 — Payment by insurance company, financial institution, trustee or obligor; no liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.083 — OR Code / Title 12 / Chapter 116 / Section 116.083
116.083 Accounting by personal representative
Status: in_force

(1) A personal representative shall make and file in the estate proceeding an account of the personal representative’s administration:

(a) Unless the court orders otherwise, annually within 60 days after the anniversary date of the personal representative’s appointment.

(b) Within 30 days after the date of the personal representative’s resignation.

(c) Within 30 days after the date of the personal representative’s removal or the revocation of the personal representative’s letters.

(d) When the estate is ready for final settlement and distribution.

(e) At such other times as the court may order.

(2) Each account must include the following information:

(a) The period of time covered by the account.

(b) The total value of the property with which the personal representative is chargeable according to the inventory, or, if there was a prior account, the amount of the balance of the prior account.

(c) All money and property received during the period covered by the account.

(d) All disbursements made during the period covered by the account. Evidence of disbursements must accompany the account, unless otherwise provided by order or rule of the court, or unless the personal representative is a trust company that has complied with ORS 709.030 (Approval to transact trust business) , but that personal representative shall:

(A) Maintain the evidence of disbursement for a period of not less than one year following the date on which the order approving the final account is entered;

(B) Permit interested persons to inspect the evidence of disbursement and receive copies of the evidence at their own expense at the place of business of the personal representative during the personal representative’s normal business hours at any time prior to the end of the one-year period following the date on which the order approving the final account is entered; and

(C) Include in each annual account and in the final account a statement that the evidence of disbursement is not filed with the account but is maintained by the personal representative and may be inspected and copied as provided in subparagraph (B) of this paragraph.

(e) The money and property of the estate on hand.

(f) Any other information that the personal representative considers necessary to show the condition of the affairs of the estate or as the court may require.

(g) A declaration under penalty of perjury in the form required by ORCP 1 E, or an unsworn declaration under ORS 194.800 (Short title) to 194.835 (Relation to Electronic Signatures in Global and National Commerce Act) , if the declarant is physically outside the boundaries of the United States.

(3) Intentionally left blank —Ed.

(a) Unless otherwise provided by order of the court, the personal representative may file a statement under this subsection in lieu of the account required under subsection (1)(a) or (b) of this section if the distributees consent in writing.

(b) A statement under this subsection must include:

(A) The period of time covered by the statement;

(B) A description and statement of the value of the money and property on hand at the beginning and ending of the period of time covered by the statement;

(C) A copy of the most recent statement received before the accounting for each financial account owned by the estate;

(D) A list of the unpaid claims that are allowed or disputed, including the name of the creditor, a description of the claim, the amount of the claim, the priority of the claim under ORS 115.125 (Order of payment of expenses and claims) and the reason the claim has not been paid;

(E) A statement describing why the estate is not ready for final settlement and distribution; and

(F) A declaration under penalty of perjury in the form required by ORCP 1 E, or an unsworn declaration under ORS 194.800 (Short title) to 194.835 (Relation to Electronic Signatures in Global and National Commerce Act) , if the declarant is physically outside the boundaries of the United States.

(c) Upon filing a statement under this subsection, the personal representative shall mail a copy of the statement to each creditor of the estate whose claim has not been paid in full and is allowed or disputed. Within 30 days after the date of the mailing of the statement, a creditor entitled to receive the statement under this paragraph may, by written notice to the personal representative, require the personal representative to make and file an account of the personal representative’s administration under subsection (1) of this section within 30 days of the date of the creditor’s notice.

(4) When the estate is ready for final settlement and distribution, the account must also include:

(a) A statement that any required estate tax return has been filed.

(b) A statement that all Oregon income taxes, estate taxes and personal property taxes that are due, if any, have been paid, or if not paid, that payment of those taxes has been secured by bond, deposit or otherwise, and that all tax returns currently due have been filed.

(c) Any request to retain a reserve for the determination and payment of any additional taxes, interest and penalties, and of all related reasonable expenses.

(d) A statement describing the determination of the compensation of the personal representative under the will or under ORS 113.038 (Request for different method of compensation of personal representative) or 116.173 (Compensation of personal representative) (3) and (4).

(e) A petition for a judgment authorizing the personal representative to distribute the estate to the persons and in the portions specified in the judgment.

(5) Intentionally left blank —Ed.

(a) The personal representative may file a statement under this subsection in lieu of the final account otherwise required by subsection (4) of this section if:

(A) The distributees, other than distributees whose only distribution is a cash or specific bequest that will be paid or satisfied in full, consent in writing; and

(B) All creditors of the estate, other than creditors owed administrative expenses that require court approval, have been paid in full.

(b) A statement under this subsection must include:

(A) The period of time covered by the statement.

(B) A statement that all creditors of the estate, other than creditors owed administrative expenses that require court approval, have been paid in full.

(C) The statement and petition and any request for a reserve under subsection (4) of this section.

(D) A declaration under penalty of perjury in the form required by ORCP 1 E, or an unsworn declaration under ORS 194.800 (Short title) to 194.835 (Relation to Electronic Signatures in Global and National Commerce Act) , if the declarant is physically outside the boundaries of the United States.

(6) Notice of time for filing objections to the statement described in subsection (5) of this section is not required.

(7) The Chief Justice of the Supreme Court may by rule specify the form and contents of accounts that must be filed by a personal representative. [1969 c.591 §175; 1973 c.506 §37; 1985 c.304 §1; 1995 c.453 §2; 1997 c.631 §405; 1999 c.592 §2; 2003 c.576 §375; 2005 c.22 §95; 2005 c.123 §1; 2007 c.284 §2; 2011 c.526 §19; 2013 c.218 §14; 2017 c.169 §33; 2019 c.414 §10]

Source: Section 116.083 — Accounting by personal representative; statement in lieu of account; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 115.115 — OR Code / Title 12 / Chapter 115 / Section 115.115
115.115 Payment of claims
Status: in_force

After the day on which all known claims are barred under ORS 115.005 (Presentation of claims) (2), the personal representative, after making provision for support of spouse and children ordered by the court, for expenses of administration and for claims already presented which have not been allowed or allowance of which has been appealed, shall proceed to pay the claims allowed against the estate in the order of priority prescribed by ORS 115.125 (Order of payment of expenses and claims) . After payment of those claims, claims presented and allowed under ORS 115.005 (Presentation of claims) (3) shall be paid in the order in which they are received and to the extent of the remaining assets of the estate. [1969 c.591 §151; 1989 c.229 §6]

Source: Section 115.115 — Payment of claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 115.105 — OR Code / Title 12 / Chapter 115 / Section 115.105
115.105 Claims of personal representative
Status: in_force

A claim of a personal representative shall be filed with the clerk of the court within the time required by law for presentation of claims. Upon application by the personal representative or by any interested person the claim may be considered by the court on the hearing of the final account of the personal representative or prior to the hearing of the final account upon notice to interested persons. [1969 c.591 §150; 1973 c.506 §33; 2017 c.169 §56]

Source: Section 115.105 — Claims of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 119.011 — OR Code / Title 12 / Chapter 119 / Section 119.011
119.011 Authority of custodian
Status: in_force

(1) When disclosing digital assets of a user under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) , the custodian may, in the custodian’s sole discretion:

(a) Grant a fiduciary or designated recipient full access to the user’s account;

(b) Grant a fiduciary or designated recipient partial access to the user’s account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or

(c) Provide a fiduciary or designated recipient a copy in a record of any digital asset that, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.

(2) A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) .

(3) A custodian need not disclose under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) a digital asset deleted by a user.

(4) If a user directs, or a fiduciary requests, a custodian to disclose some, but not all, of the user’s digital assets under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) , the custodian need not disclose the digital assets if segregation of the digital assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or fiduciary may seek an order from the court to disclose:

(a) A subset limited by date of the user’s digital assets;

(b) All of the user’s digital assets to the fiduciary or designated recipient;

(c) None of the user’s digital assets; or

(d) All of the user’s digital assets to the court for review in camera. [2016 c.19 §6]

Source: Section 119.011 — Authority of custodian , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 119.062 — OR Code / Title 12 / Chapter 119 / Section 119.062
119.062 Duties and authority of fiduciary
Status: in_force

(1) The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including:

(a) The duty of care;

(b) The duty of loyalty; and

(c) The duty of confidentiality.

(2) A fiduciary’s or designated recipient’s authority with respect to a digital asset of a user:

(a) Except as otherwise provided in ORS 119.016 (Use of online tool to direct disclosure) , is subject to the applicable terms of service;

(b) Is subject to other applicable law, including copyright law;

(c) In the case of a fiduciary, is limited by the scope of the fiduciary’s duties; and

(d) May not be used to impersonate the user.

(3) A fiduciary with authority over the property of a decedent, protected person, principal or settlor has the right to access any digital asset in which the decedent, protected person, principal or settlor has a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.

(4) A fiduciary acting within the scope of the fiduciary’s duties is an authorized user of the property of the decedent, protected person, principal or settlor for the purpose of applicable computer fraud and unauthorized computer access laws, including this state’s laws on unauthorized computer access.

(5) A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal or settlor:

(a) Has the right to access the property and any digital asset stored in the property; and

(b) Is an authorized user for the purpose of computer fraud and unauthorized computer access laws, including this state’s laws on unauthorized computer access.

(6) A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.

(7) A fiduciary of a user may request a custodian to terminate the user’s account. A request for termination must be in writing, in either physical or electronic form, and accompanied by:

(a) If the user is deceased, a certified copy of the death certificate of the user;

(b) A certified copy of the letter of appointment of the personal representative, a simple estate affidavit or court order, a court order, a power of attorney or a trust giving the fiduciary authority over the account; and

(c) If requested by the custodian:

(A) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user’s account;

(B) Evidence linking the account to the user; or

(C) A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph. [2016 c.19 §15; 2023 c.17 §22]

Source: Section 119.062 — Duties and authority of fiduciary , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 112.049 — OR Code / Title 12 / Chapter 112 / Section 112.049
112.049 Petition for forfeiture of parent’s share
Status: in_force

(1) A petition may be filed in probate proceedings to assert that the intestate share of a parent of a decedent is subject to forfeiture under ORS 112.047 (Forfeiture of parent’s share by reason of termination of parental rights or desertion or neglect) . A petition may be filed under this section only by a person who would be benefited by a forfeiture of the parent’s share.

(2) A petition under this section must be filed not later than:

(a) Four months after the date of delivery or mailing of the information described in ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) if that information was required to be delivered or mailed to the person on whose behalf the petition is filed; or

(b) If the person on whose behalf the petition is filed was not required to be named as an interested person in the petition for appointment of a personal representative:

(A) Four months after the date of publication of notice to interested persons; or

(B) If notice to interested persons was not published, one year after the decedent’s date of death.

(3) The petitioner has the burden of proving the facts alleged in a petition filed under this section by:

(a) If the petitioner is a child or sibling of the decedent, a preponderance of evidence; or

(b) If the petitioner is not a child or sibling of the decedent, clear and convincing evidence. [2005 c.741 §3; 2019 c.461 §5; 2023 c.18 §4]

Note: Section 11, chapter 18, Oregon Laws 2023, provides:

Sec. 11. The amendments to statutes by sections 1 to 10 of this 2023 Act apply to probate proceedings commenced on or after the effective date of this 2023 Act [January 1, 2024]. [2023 c.18 §11]

Source: Section 112.049 — Petition for forfeiture of parent’s share , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.515 — OR Code / Title 12 / Chapter 112 / Section 112.515
112.515 Proceeds of insurance on life and other benefit plans of decedent
Status: in_force

(1) Except as provided under subsection (2) of this section, proceeds payable under any of the following instruments to or for the benefit of a slayer of a decedent or an abuser of a decedent, as beneficiary or assignee of the decedent or as beneficiary or assignee of an heir or devisee of the decedent, must be paid to the secondary beneficiary or, if there is no secondary beneficiary, to the personal representative of the estate of the decedent or the decedent’s heir or devisee:

(a) A policy or certificate of insurance on the life of the decedent.

(b) A certificate of membership in any benevolent association or organization on the life of the decedent.

(c) Rights of the decedent as survivor of a joint life policy.

(d) Proceeds under any pension, profit-sharing or other plan.

(2) Proceeds payable under any of the instruments specified in subsection (1) of this section to or for the benefit of a slayer of a decedent or an abuser of a decedent as beneficiary or assignee of an heir or devisee of the decedent shall be paid to the slayer or abuser if the heir or devisee specifically provides for that payment by written instrument executed after the death of the decedent. [1969 c.591 §64; 2005 c.270 §7; 2005 c.535 §2a]

Source: Section 112.515 — Proceeds of insurance on life and other benefit plans of decedent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.315 — OR Code / Title 12 / Chapter 114 / Section 114.315
114.315 Right to perfect lien or security interest
Status: in_force

A personal representative has the same rights to perfect a lien or security interest as the decedent would have had if the decedent were living. [1969 c.591 §128]

Source: Section 114.315 — Right to perfect lien or security interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 111.015 — OR Code / Title 12 / Chapter 111 / Section 111.015
111.015 Application of chapter 591, Oregon Laws 1969
Status: in_force

Except as specifically provided otherwise in chapter 591, Oregon Laws 1969, on July 1, 1970, chapter 591, Oregon Laws 1969, applies to wills of decedents dying thereafter, and a will executed before July 1, 1970, shall be considered lawfully executed if the application of ORS 112.255 (Validity of execution of a will) would make it so, but the construction of a will executed before July 1, 1970, shall be governed by the law in effect on the date of execution unless a contrary intent is established by the will. [1969 c.591 §303; 2016 c.42 §12]

Source: Section 111.015 — Application of chapter 591, Oregon Laws 1969 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 119.081 — OR Code / Title 12 / Chapter 119 / Section 119.081
119.081 Effect on other laws
Status: in_force

ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) modify, limit or supersede the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. 7001 et seq., but do not modify, limit or supersede 15 U.S.C. 7001(c) or authorize electronic delivery of any of the notices described in 15 U.S.C. 7003(b). [2016 c.19 §18]

Source: Section 119.081 — Effect on other laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 112.065 — OR Code / Title 12 / Chapter 112 / Section 112.065
112.065 Passage by representation
Status: in_force

“Representation” means the method of determining the passing of the net intestate estate when the distributees are of different generations in relation to the decedent. Representation is accomplished as follows:

(1) If a distributive share of a wholly or partially intestate estate passes by representation to a person’s descendants, the share is divided into as many equal shares as there are:

(a) Surviving descendants in the generation nearest to the person that contains one or more surviving descendants; and

(b) Deceased descendants, in the generation nearest to the person that contains one or more surviving descendants, who left surviving descendants, if any.

(2) Each share created for a surviving descendant in the nearest generation is distributed to that descendant. Each share created for a deceased descendant is distributed to the descendants of the deceased descendant by representation as described in this section. [1969 c.591 §24; 2015 c.387 §6; 2016 c.42 §6]

Source: Section 112.065 — Passage by representation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.345 — OR Code / Title 12 / Chapter 114 / Section 114.345
114.345 Title conveyed free of claims of creditors
Status: in_force

Property sold, mortgaged or leased by a personal representative is subject to liens and encumbrances against the decedent or the estate of the decedent, but is not subject to rights of creditors of the decedent or liens or encumbrances against the heirs or devisees of the decedent. The filing and allowance of a claim in an estate proceeding does not make the claimant a secured creditor. [1969 c.591 §131]

Source: Section 114.345 — Title conveyed free of claims of creditors , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.045 — OR Code / Title 12 / Chapter 113 / Section 113.045
113.045 Information of escheat to State Treasurer
Status: in_force

(1) Upon appointment, a personal representative shall deliver or mail to the State Treasurer a copy of the petition filed under ORS 113.035 (Petition for appointment of personal representative and probate of will) , and a copy of any last will of the decedent, if the personal representative has not identified and found all heirs and devisees of the decedent. The personal representative shall file proof of the delivery or mailing with the court.

(2) If at any time after the appointment of a personal representative it appears that any heir or devisee of the decedent cannot be identified and found, the personal representative shall promptly deliver or mail to the State Treasurer a notice indicating that an heir or devisee cannot be identified and found. The personal representative shall file proof of the delivery or mailing with the court.

(3) This section does not affect the requirements of ORS 113.085 (Preference in appointing personal representative) (3). [1969 c.591 §84; 2003 c.395 §11; 2007 c.284 §9; 2017 c.169 §10; 2019 c.678 §32]

Source: Section 113.045 — Information of escheat to State Treasurer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.185 — OR Code / Title 12 / Chapter 112 / Section 112.185
112.185 Effect of more than one adoption
Status: in_force

For all purposes of intestate succession, a person who has been adopted more than once shall be treated as the child of the parents who have most recently adopted the person and, except as otherwise provided in this section, shall cease to be treated as the child of the previous adoptive parents. The person shall continue also to be treated as the child of a previous parent or previous adoptive parent other than the most recent adoptive parents only to the extent provided in ORS 112.175 (Adopted persons) (2), and for the purpose of applying that subsection with reference to a previous adoptive parent, “parent” in that subsection means the previous adoptive parent. [1969 c.591 §34; 2015 c.387 §9]

Source: Section 112.185 — Effect of more than one adoption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.462 — OR Code / Title 12 / Chapter 114 / Section 114.462
114.462 Motion to close estate
Status: in_force

(1) When a personal representative is appointed under ORS 114.453 (Petition for appointment of personal representative) and no assets of the estate have been discovered, the personal representative may move to close the estate after resolution of the wrongful death claim and distribution of any funds recovered in the wrongful death claim, but no earlier than four months after the latest date of delivery or mailing of the information described ORS 114.456 (Information to beneficiaries and Department of Human Services and Oregon Health Authority) .

(2) The motion must state that no assets of the estate have been discovered and that the wrongful death claim has been resolved.

(3) The motion must be accompanied by receipts or other evidence satisfactory to the court showing that the damages accepted or recovered in the wrongful death claim have been distributed as provided in ORS 30.030 (Distribution of damages) .

(4) The personal representative shall set a time for filing objections to the motion to close the estate. Not less than 20 days before the time set, the personal representative shall mail a copy of the motion to close the estate to each beneficiary.

(5) If the court grants the motion, the court shall enter a general judgment closing the estate and discharging the personal representative. The discharge so entered operates as a release of the personal representative from further duties and as a bar to any action against the personal representative. The court may, in its discretion and upon such terms as may be just, within one year after entry of the judgment of discharge, permit an action to be brought against the personal representative if the judgment of discharge was taken through fraud or misrepresentation of the personal representative or through the mistake, inadvertence, surprise or excusable neglect of the claimant. [2019 c.166 §8]

Note: See note under 114.441 (Definitions for ORS 114.441 to 114.462) .

Source: Section 114.462 — Motion to close estate; objections; judgment; discharge of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.555 — OR Code / Title 12 / Chapter 112 / Section 112.555
112.555 Final judgment as conclusive
Status: in_force

(1) After any right to appeal has been exhausted, a final judgment of conviction of felonious and intentional killing is conclusive for purposes of ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) . In the absence of a conviction of felonious and intentional killing the court may determine by a preponderance of evidence whether the killing was felonious and intentional for purposes of ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) .

(2) After any right to appeal has been exhausted, a final judgment finding a defendant guilty except for insanity under ORS 161.295 (Effect of qualifying mental disorder) or a final order finding a youth responsible except for insanity under ORS 419C.411 (Disposition order) is conclusive for purposes of ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) . [1969 c.591 §68; 1973 c.506 §18; 2015 c.387 §25; 2021 c.81 §2]

Source: Section 112.555 — Final judgment as conclusive; evidence of felonious and intentional killing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).