ORS § 113.025 — OR Code / Title 12 / Chapter 113 / Section 113.025
113.025 Proceedings commenced in more than one county
Status: in_force

(1) If proceedings seeking the appointment of a personal representative of the same estate or proceedings to probate a will of the same decedent are commenced in more than one county, they shall be stayed except in the county where first commenced until final determination there of venue. A proceeding is considered commenced by the filing of a petition. In determining venue, if the court finds that transfer to another county where a proceeding has been commenced is for the best interest of the estate, it may in its discretion order such transfer.

(2) When the court enters an order transferring the proceeding to another county, the clerk of the court shall notify the court for the other county of the order, and the court for the other county has exclusive jurisdiction of the proceeding to the same extent and with like effect as though the proceeding were in the court on original jurisdiction. [1969 c.591 §82; 2017 c.252 §12]

Source: Section 113.025 — Proceedings commenced in more than one county , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 111.085 — OR Code / Title 12 / Chapter 111 / Section 111.085
111.085 Probate jurisdiction described
Status: in_force

(1) The jurisdiction of the probate court includes, but is not limited to:

(a) Appointment and qualification of personal representatives.

(b) Probate and contest of wills.

(c) Determination of heirship.

(d) Determination of title to, rights in and possession of property claimed by or against personal representatives, guardians and conservators.

(e) Administration, settlement and distribution of estates of decedents.

(f) Construction of wills, whether incident to the administration or distribution of an estate or as a separate proceeding.

(g) Guardianships and conservatorships, including the appointment and qualification of guardians and conservators and the administration, settlement and closing of guardianships and conservatorships.

(h) Supervision and disciplining of personal representatives, guardians and conservators.

(i) If a testamentary trustee vacancy occurs during a probate proceeding and the will does not name a trustee or successor trustee who is able to serve, appointment of a testamentary trustee or successor testamentary trustee.

(2) The distributees of an estate administered in Oregon are subject to the jurisdiction of the courts of Oregon regarding any matter involving the distributees’ interests in the estate. By accepting a distribution from an estate, the distributee submits personally to the jurisdiction of the courts of this state regarding any matter involving the estate.

(3) This section does not preclude other methods of obtaining jurisdiction over a person to whom assets are distributed from an estate. [1969 c.591 §5; 1973 c.177 §1; 2017 c.169 §2; 2021 c.282 §5]

Source: Section 111.085 — Probate jurisdiction described , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.545 — OR Code / Title 12 / Chapter 114 / Section 114.545
114.545 Affiant as fiduciary
Status: in_force

(1) The affiant:

(a) Is a fiduciary who is under a general duty to administer, preserve, settle and distribute the estate in accordance with the terms of the will, the law of intestate succession and ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) as expeditiously and with as little sacrifice of value as is reasonable under the circumstances.

(b) May not commingle property of the estate of which the affiant has taken possession with property of the affiant or any other person.

(c) Shall take control of the property of the estate coming into the possession of the affiant and collect the income from property of the estate in the possession of the affiant.

(d) Within 30 days after filing the simple estate affidavit, shall mail or deliver each instrument that the affidavit states will be mailed or delivered.

(e) May open one or more deposit accounts in a financial institution as defined in ORS 706.008 (Additional definitions for Bank Act) with funds of the decedent, upon which the affiant may withdraw funds by means of checks, drafts or negotiable orders of withdrawal or otherwise for the payment of claims and expenses described in paragraph (f) of this subsection.

(f) From and to the extent of the property of the estate, shall pay or reimburse any person who has paid:

(A) Expenses described in ORS 115.125 (Order of payment of expenses and claims) (1)(b) and (c) and listed in the simple estate affidavit;

(B) Claims listed in the simple estate affidavit as undisputed;

(C) Allowed claims presented to the affiant within the time permitted by ORS 114.540 (Procedure for claims) ; and

(D) Claims that the probate court allowed upon summary determination under ORS 114.542 (Summary determination) .

(g) Shall pay claims and expenses under paragraph (f) of this subsection in the order of priority prescribed by ORS 115.125 (Order of payment of expenses and claims) .

(h) May transfer and sell property that is part of the estate as provided in ORS 114.547 (Sales and transfers to third parties) .

(i) Shall retain records of the administration of the estate at least until the later of:

(A) The expiration of the two-year period established in ORS 114.550 (Summary review of administration of estate) ; or

(B) The conclusion of any summary review proceeding under ORS 114.550 (Summary review of administration of estate) .

(2) Notwithstanding any other provision of this section or ORS 114.547 (Sales and transfers to third parties) , when an heir or devisee entitled to succeed to a conveyance fails or refuses to join in the conveyance as required by ORS 114.547 (Sales and transfers to third parties) , an affiant approved under ORS 114.517 (Approval of attorneys filing affidavits for recipients of Medicaid or other public assistance) may convey any real or personal property that is part of the estate at any time to a third party for a valuable consideration.

(3) Property conveyed by an affiant under ORS 114.547 (Sales and transfers to third parties) or this section is subject to liens and encumbrances against the decedent or the estate of the decedent. Property conveyed by an affiant under ORS 114.547 (Sales and transfers to third parties) is not subject to rights of creditors of the decedent or liens or encumbrances against the heirs or devisees of the decedent. The presentation and allowance of a claim in a proceeding under ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) does not make the claimant a secured creditor.

(4) Any claiming successor to whom property of the estate is delivered or transferred under ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) is personally answerable and accountable:

(a) To the extent of the value of the property received, to creditors of the estate to the extent such creditors are entitled to payment under subsection (1) of this section; and

(b) To any personal representative of the estate of the decedent appointed after the payment, delivery or transfer is made.

(5) A financial institution as defined in ORS 706.008 (Additional definitions for Bank Act) that opens one or more deposit accounts for an affiant pursuant to subsection (1)(e) of this section is not liable to any other person for opening the account or accounts or for permitting the affiant to withdraw funds from the account or accounts by means of checks, drafts, negotiable orders of withdrawal or otherwise. The financial institution is not required to ensure that the funds of the decedent that are paid out by the affiant are properly applied. [1973 c.710 §7; 1979 c.340 §4; 1985 c.300 §5; 1989 c.148 §6; 1989 c.228 §5; 1991 c.191 §4; 2003 c.655 §61; 2015 c.146 §1; 2019 c.165 §13; 2021 c.97 §14; 2023 c.17 §15]

Source: Section 114.545 — Affiant as fiduciary; duties, functions and powers of affiant; limitation of liability of financial institution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.825 — OR Code / Title 12 / Chapter 112 / Section 112.825
112.825 Liability for destruction of will
Status: in_force

A person who violates any provision of ORS 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) shall be liable to any person injured by such violation for any damages sustained thereby. An attorney who destroys a will in accordance with ORS 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) shall not be liable to the testator or any other person for such destruction or disposal. [1989 c.770 §8]

Note: See note under 112.800 (Definition for ORS 112.800 to 112.830) .

Source: Section 112.825 — Liability for destruction of will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.455 — OR Code / Title 12 / Chapter 112 / Section 112.455
112.455 Definitions for ORS 112.455 to 112.555
Status: in_force

As used in ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) :

(1) “Abuser” means a person who is convicted of a felony by reason of conduct that constitutes physical abuse as described in ORS 124.105 (Physical abuse subject to action) or financial abuse as described in ORS 124.110 (Financial abuse subject to action) .

(2) “Decedent” means:

(a) A person whose life is taken by a slayer; or

(b) A person whose date of death is not later than five years after an abuser is convicted of a felony by reason of conduct against the person that constitutes physical abuse as described in ORS 124.105 (Physical abuse subject to action) or financial abuse as described in ORS 124.110 (Financial abuse subject to action) .

(3) “Slayer” means a person who:

(a) With felonious intent, takes or procures the taking of a person’s life;

(b) Is found guilty except for insanity of taking a person’s life; or

(c) Is found responsible except for insanity of taking a person’s life. [1969 c.591 §58; 2005 c.270 §1; 2021 c.81 §1]

Source: Section 112.455 — Definitions for ORS 112.455 to 112.555 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.435 — OR Code / Title 12 / Chapter 114 / Section 114.435
114.435 Power to avoid transfers
Status: in_force

The property liable for the payment of expenses of administration, funeral expenses, claims and taxes shall include property transferred by the decedent with intent to defraud the creditors of the decedent or transferred by any means which is in law void or voidable as against the creditors of the decedent. The right to recover that property so far as necessary for the payment of those expenses, claims and taxes is in the personal representative, who shall take necessary steps to recover it. That property constitutes general assets for the payment of creditors. [1969 c.591 §140]

Source: Section 114.435 — Power to avoid transfers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.285 — OR Code / Title 12 / Chapter 114 / Section 114.285
114.285 Naming or appointment of personal representative does not discharge claim
Status: in_force

The naming or appointment of any person as personal representative does not discharge any claim which the decedent had against that person. The claim shall be included in the inventory. If the person agrees to act as personal representative, the person is liable for the claim as for so much money in the hands of the person at the time the claim becomes due and payable; otherwise the person is liable for the claim as any other debtor of the decedent. [1969 c.591 §125]

Source: Section 114.285 — Naming or appointment of personal representative does not discharge claim , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 115.004 — OR Code / Title 12 / Chapter 115 / Section 115.004
115.004 Recovery for failure to make search or give notice
Status: in_force

If, as a result of breach of a duty imposed by ORS 115.003 (Personal representative to make diligent search for claimants) , a claim or any part of a claim is not paid from the estate during administration, the amount of the claim may be recovered as follows:

(1) The claimant shall have a cause of action against the personal representative and the surety for the personal representative for the amount the claimant would have been paid from the estate had all claims not barred from payment been presented within the time required by ORS 115.005 (Presentation of claims) (2) and allowed by the personal representative, provided that any payment on account of a judgment entered under subsection (2) of this section shall also satisfy a judgment entered under this subsection in the amount of the payment.

(2) The claimant shall have a cause of action against each interested person who received a distribution or other payment from the estate for the amount by which the payment received would have been reduced by payment of the claim from the estate had all claims not barred from payment been presented within the time required by ORS 115.005 (Presentation of claims) (2) and allowed by the personal representative, provided that any payment on account of a judgment entered under subsection (1) of this section shall also satisfy a pro rata portion of each judgment entered under this subsection.

(3) Each interested person who received a distribution or other payment from the estate shall indemnify the personal representative and the surety for the personal representative against liability on the claim in the amount by which the payment received would have been reduced by payment of the claim from the estate had all claims not barred from payment been presented within the time required by ORS 115.005 (Presentation of claims) (2) and allowed by the personal representative.

(4) Each interested person who received a distribution or other payment from the estate shall indemnify the personal representative and the surety for the personal representative against the reasonable costs, including attorney fees, of defense of the action in the same proportion and to the same extent as such distributee would be required to indemnify against the claim under subsection (3) of this section:

(a) If the personal representative prevails against the claimant, in such proportion of the full amount of such costs; or

(b) If the claimant prevails against the personal representative, in such proportion of the amount of any such costs which could have been reasonably incurred by the estate upon disallowance of the claim had it been presented within the time required by ORS 115.005 (Presentation of claims) (2).

(5) Except as provided in subsection (6) of this section, an action under this section against a personal representative, the surety for a personal representative or an interested person shall be commenced within two years after the death of the decedent or within the statute of limitations applicable to the claim, whichever is earlier.

(6) An action for indemnity under subsection (3) or (4) of this section shall be commenced within the time required by subsection (5) of this section, unless:

(a) Notice of the action giving rise to the claim for indemnity is given to each party from whom indemnity is sought personally or by mail to the party’s last-known address within 180 days after the complaint in the action is served on the party seeking indemnity; and

(b) The action is commenced within one year after a judgment in the action giving rise to the claim for indemnity becomes final and not subject to further appeal. [1989 c.229 §3]

Source: Section 115.004 — Recovery for failure to make search or give notice; indemnification; time for commencing action , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.385 — OR Code / Title 12 / Chapter 114 / Section 114.385
114.385 Persons dealing with personal representative
Status: in_force

A person dealing with or assisting a personal representative without actual knowledge that the personal representative is improperly exercising the power of the personal representative is protected as if the personal representative properly exercised the power. The person is not bound to inquire whether the personal representative is properly exercising the power of the personal representative, and is not bound to inquire concerning the provisions of any will or any order of court that may affect the propriety of the acts of the personal representative. No provision in any will or order of court purporting to limit the power of a personal representative is effective except as to persons with actual knowledge of the provision or order. A person is not bound to see to the proper application of estate assets paid or delivered to a personal representative. The protection expressed in this section extends to a person dealing with or assisting a personal representative appointed under ORS 113.085 (Preference in appointing personal representative) without actual knowledge that the personal representative was not qualified as provided in ORS 113.095 (Persons not qualified to act as personal representatives) or that the appointment of the personal representative involved procedural irregularity. [1969 c.591 §135; 2017 c.169 §52]

Source: Section 114.385 — Persons dealing with personal representative; protection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.355 — OR Code / Title 12 / Chapter 112 / Section 112.355
112.355 Devise passes all interest of testator
Status: in_force

A devise of property passes all of the interest of the testator in the property at the time of the death of the testator, unless the will evidences the intent of the testator to devise a lesser interest. [1969 c.591 §49; 2015 c.387 §18]

Source: Section 112.355 — Devise passes all interest of testator , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.395 — OR Code / Title 12 / Chapter 112 / Section 112.395
112.395 When estate passes to issue of devisee
Status: in_force

When property is devised to any person who is related by blood or adoption to the testator and who dies before the testator leaving lineal descendants, the descendants take by representation the property the devisee would have taken if the devisee had survived the testator, unless otherwise provided in the will of the testator. Unless otherwise provided in the will of the testator, one who would have been a devisee under a class gift if the person had survived the testator is treated as a devisee for purposes of this section if death occurred after execution of the will. [1969 c.591 §53; 1973 c.506 §15]

Source: Section 112.395 — When estate passes to issue of devisee; anti-lapse; class gifts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.305 — OR Code / Title 12 / Chapter 114 / Section 114.305
114.305 Transactions authorized for personal representative
Status: in_force

Subject to the provisions of ORS 97.130 (Right to control disposition of remains) (2) and (11) and except as restricted or otherwise provided by the will of the decedent, a document of anatomical gift under ORS 97.965 (Persons authorized to make anatomical gift of body or body part of decedent) or by court order, a personal representative, acting reasonably for the benefit of interested persons, is authorized to:

(1) Direct and authorize disposition of the remains of the decedent pursuant to ORS 97.130 (Right to control disposition of remains) and incur expenses for the funeral in a manner suitable to the condition in life of the decedent. Only those funeral expenses necessary for a plain and decent funeral may be paid from the estate if the assets are insufficient to pay the claims of the Department of Human Services and the Oregon Health Authority for the net amount of public assistance, as defined in ORS 411.010 (Definitions) , or medical assistance, as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) , paid to or for the decedent and for care and maintenance of any decedent who was at a state institution to the extent provided in ORS 179.610 (Definitions for ORS 179.610 to 179.770) to 179.770 (Rules) .

(2) Retain assets owned by the decedent pending distribution or liquidation.

(3) Receive assets from fiduciaries or other sources.

(4) Complete, compromise or refuse performance of contracts of the decedent that continue as obligations of the estate, as the personal representative may determine under the circumstances. In performing enforceable contracts by the decedent to convey or lease real property, the personal representative, among other courses of action, may:

(a) Execute and deliver a deed upon satisfaction of any sum remaining unpaid or upon receipt of the note of the purchaser adequately secured; or

(b) Deliver a deed in escrow with directions that the proceeds, when paid in accordance with the escrow agreement, be paid to the successors of the decedent, as designated in the escrow agreement.

(5) Satisfy written pledges of the decedent for contributions, whether or not the pledges constituted binding obligations of the decedent or were properly presented as claims.

(6) Deposit funds not needed to meet currently payable debts and expenses, and not immediately distributable, in bank or savings and loan association accounts, or invest the funds in bank or savings and loan association certificates of deposit, or federally regulated money-market funds and short-term investment funds suitable for investment by trustees under ORS 130.750 (Trustee’s duty to comply with prudent investor rule) to 130.775 (Trust language authorizing investments permitted under prudent investor rule) , or short-term United States Government obligations.

(7) Abandon burdensome property when it is valueless, or is so encumbered or is in a condition that it is of no benefit to the estate.

(8) Vote stocks or other securities in person or by general or limited proxy.

(9) Pay calls, assessments and other sums chargeable or accruing against or on account of securities.

(10) Sell or exercise stock subscription or conversion rights.

(11) Consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution or liquidation of a corporation or other business enterprise.

(12) Hold a security in the name of a nominee or in other form without disclosure of the interest of the estate, but the personal representative is liable for any act of the nominee in connection with the security so held.

(13) Insure the assets of the estate against damage and loss, and insure the personal representative against liability to third persons.

(14) Advance or borrow money with or without security.

(15) Compromise, extend, renew or otherwise modify an obligation owing to the estate. A personal representative who holds a mortgage, pledge, lien or other security interest may accept a conveyance or transfer of the encumbered asset in lieu of foreclosure in full or partial satisfaction of the indebtedness.

(16) Accept other real property in part payment of the purchase price of real property sold by the personal representative.

(17) Pay taxes, assessments and expenses incident to the administration of the estate.

(18) Employ qualified persons, including attorneys, accountants and investment advisers, to advise and assist the personal representative and to perform acts of administration, whether or not discretionary, on behalf of the personal representative.

(19) Prosecute or defend actions, claims or proceedings in any jurisdiction for the protection of the estate and of the personal representative in the performance of duties as personal representative.

(20) Prosecute claims of the decedent including those for personal injury or wrongful death.

(21) Continue any business or venture in which the decedent was engaged at the time of death to preserve the value of the business or venture.

(22) Incorporate or otherwise change the business form of any business or venture in which the decedent was engaged at the time of death.

(23) Discontinue and wind up any business or venture in which the decedent was engaged at the time of death.

(24) Provide for exoneration of the personal representative from personal liability in any contract entered into on behalf of the estate.

(25) Satisfy and settle claims and distribute the estate as provided in ORS chapters 111, 112, 113, 114, 115, 116 and 117.

(26) Perform all other acts required or permitted by law or by the will of the decedent. [1969 c.591 §127; 1969 c.597 §278; 1977 c.211 §1; 1981 c.278 §1; 1995 c.157 §16; 1997 c.472 §10; 2001 c.900 §17; 2005 c.348 §126; 2007 c.681 §25; 2011 c.164 §4; 2011 c.720 §59; 2013 c.688 §16; 2016 c.42 §22; 2019 c.83 §2]

Source: Section 114.305 — Transactions authorized for personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.459 — OR Code / Title 12 / Chapter 114 / Section 114.459
114.459 Waiver of requirements
Status: in_force

(1) When a personal representative is appointed ORS 114.453 (Petition for appointment of personal representative) and no assets of the estate have been discovered:

(a) The following requirements are waived:

(A) Information to devisees, heirs and interested persons of appointment of personal representative under ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) ;

(B) Publication of notice under ORS 113.155 (Publication of notice to interested persons) ;

(C) The bond required under ORS 113.105 (Bond for personal representative) ;

(D) Proof of compliance of diligent search for claimants under ORS 115.003 (Personal representative to make diligent search for claimants) ; and

(E) The inventory required under ORS 113.165 (Filing inventory and evaluation) .

(b) The personal representative may file an annual report on the status of the wrongful death claim in lieu of the annual account required under ORS 116.083 (Accounting by personal representative) .

(c) In lieu of filing a final account under ORS 116.083 (Accounting by personal representative) (4), the personal representative may file a motion to close the estate ORS 114.462 (Motion to close estate) .

(2) This section does not limit or modify the provisions of ORS 30.030 (Distribution of damages) (3). [2019 c.166 §7]

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

Source: Section 114.459 — Waiver of requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.063 — OR Code / Title 12 / Chapter 116 / Section 116.063
116.063 Liability of personal representative
Status: in_force

A personal representative may be liable for and is chargeable in the accounts of the personal representative with:

(1) All of the estate of the decedent that comes into the possession of the personal representative at any time, including the income therefrom.

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

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

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

(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) Wrongful acts or omissions of copersonal representatives that the personal representative could have prevented by the exercise of ordinary care.

(g) Any other negligent or willful act or nonfeasance in the administration of the estate by which loss to the estate arises. [1969 c.591 §173]

Source: Section 116.063 — Liability of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 111.095 — OR Code / Title 12 / Chapter 111 / Section 111.095
111.095 Powers of probate court
Status: in_force

(1) A probate court has the general legal and equitable powers of a circuit court.

(2) The determinations, orders and judgments of a probate court have the same validity, finality and presumption of regularity as those of a circuit court.

(3) A probate court has full, legal and equitable powers to make declaratory judgments, as provided in ORS 28.010 (Power of courts) to 28.160 (Short title) , in all matters involved in the administration of an estate, including matters pertaining to the title of real property and ownership of personal property, the determination of heirship and the distribution of the estate.

(4) A court having jurisdiction over a probate proceeding may:

(a) Compel the attendance of, or require the response to inquiries by and production of documents subject to discovery under ORCP 36 from, any person, including a beneficiary, creditor, fiduciary or any other person who may have knowledge about the decedent’s taxes, financial affairs or property.

(b) Exercise jurisdiction over any transaction entered into by a fiduciary to determine if a conflict of interest existed and enter an appropriate order or judgment with respect to the transaction.

(c) Surcharge a fiduciary and any surety for any loss caused by failure of a fiduciary to perform a fiduciary duty or any other duty imposed by ORS chapter 111, 112, 113, 114, 115, 116 or 117.

(d) Determine ownership of title for real or personal property.

(e) Subject to ORS chapter 90, require delivery of possession of property of the decedent, including records, accounts and documents relating to that property.

(f) Require the fiduciary to produce any and all records that might provide information about the condition of the estate’s property.

(g) Remove a fiduciary whenever that removal is in the best interests of the interested persons of an estate.

(h) Appoint a successor fiduciary when a fiduciary has died, resigned or been removed.

(i) Impose any conditions and limitations upon the fiduciary that the court considers appropriate, including limitations on the duration of the appointment.

(j) Without hearing or upon such hearing as the court may prescribe, rule on any matter concerning the administration, settlement or distribution of the estate, including the fiduciary’s authority, the court’s approval of the fiduciary’s actions or the court’s instructions to the fiduciary. [1969 c.591 §6; 1979 c.284 §102; 2016 c.42 §13; 2021 c.282 §6]

Source: Section 111.095 — Powers of probate court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.552 — OR Code / Title 12 / Chapter 114 / Section 114.552
114.552 Filing fees
Status: in_force

(1) A person filing a petition for summary determination under ORS 114.542 (Summary determination) or a petition for summary review of administration of estate under ORS 114.550 (Summary review of administration of estate) , or any other appearance in a proceeding under ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) , must pay the filing fee established under ORS 21.135 (Standard filing fee) .

(2) If at any time after the filing of a simple estate affidavit a petition for appointment of a personal representative is filed for the same estate, the person filing the petition must pay the fees established under ORS 21.170 (Probate filing fees and accounting fees) . [2011 c.595 §25; 2019 c.165 §18; 2023 c.17 §17]

Source: Section 114.552 — Filing fees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 115.145 — OR Code / Title 12 / Chapter 115 / Section 115.145
115.145 Procedure by claimant on disallowance of claim
Status: in_force

(1) If the personal representative disallows a claim in whole or in part, the claimant, within 30 days after the date of mailing or delivery of the notice of disallowance, may either:

(a) File with the court in the estate proceeding a request for summary determination of the claim by the probate court, with proof of service of a copy of the request upon the personal representative or the attorney of the personal representative; or

(b) Commence a separate action against the personal representative on the claim in any court of competent jurisdiction. The action shall proceed and be tried as any other action.

(2) If the claimant fails to either request a summary determination or commence a separate action as provided in subsection (1) of this section, the claim, to the extent disallowed by the personal representative, is barred.

(3) In a proceeding for summary determination of a claim or in a separate action on a claim the claim shall be allowed or judgment entered on the claim in the full amount of the liability, if any, of the decedent to the claimant. However, the claim shall be paid only to the extent of the assets of the estate allocable to the payment of the claim pursuant to ORS 115.115 (Payment of claims) and 115.125 (Order of payment of expenses and claims) . [1969 c.591 §154; 1989 c.229 §7; 2017 c.169 §32]

Source: Section 115.145 — Procedure by claimant on disallowance of claim , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 111.218 — OR Code / Title 12 / Chapter 111 / Section 111.218
111.218 Proof of service
Status: in_force

(1) Proof of service must be made for all documents for which statutes require giving notice. If notice of a document is not required, no proof of service is required.

(2) Proof of service of a document may be on the document filed in the form of a certificate of service that specifies the date of mailing or other service or may be by a separate filing.

(3) Proof of publication required to be filed in probate court must be made in the form required by ORCP 7 F. [2007 c.284 §7; 2021 c.282 §11]

Source: Section 111.218 — Proof of service; proof of publication , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 115.045 — OR Code / Title 12 / Chapter 115 / Section 115.045
115.045 Written evidence of claim
Status: in_force

When it appears that there is written evidence of a claim that has been presented to the personal representative, the claimant, upon demand by the personal representative, shall produce the evidence or account for its nonproduction. [1969 c.591 §144]

Source: Section 115.045 — Written evidence of claim , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 116.153 — OR Code / Title 12 / Chapter 116 / Section 116.153
116.153 Right of offset and retainer
Status: in_force

The amount of the indebtedness of a distributee to the estate if due, or its present worth if not due, shall be offset against the interest of the distributee in the estate; but the distributee has the benefit of any defense that would be available to the distributee in a direct proceeding for recovery of the debt. The right of offset and retainer is prior and superior to the rights of judgment creditors, heirs or assignees of the distributee. [1969 c.591 §182]

Source: Section 116.153 — Right of offset and retainer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 115.065 — OR Code / Title 12 / Chapter 115 / Section 115.065
115.065 Claims on secured debts due
Status: in_force

(1) A claim on a debt due for which the creditor holds security may be presented as a claim on an unsecured debt due. A creditor who presents a claim under this subsection does not waive the creditor’s security interest and may recover a deficiency as provided in subsection (5) of this section.

(2) If the claim is presented, the claim shall describe the security generally. If the security is an encumbrance that is recorded, it is sufficient to describe the encumbrance by reference to the book and page or document number, date and place of recording or filing.

(3) If the claim is presented and allowed, allowance shall be in the amount of the debt remaining unpaid on the date of allowance.

(4) If the creditor surrenders the security, payment shall be on the basis of the amount allowed.

(5) If the creditor does not surrender the security, payment shall be on the basis of:

(a) If the creditor exhausts the security before receiving payment, unless precluded by other law, the amount allowed, less the amount realized on exhausting the security; or

(b) If the creditor does not exhaust the security before receiving payment or does not have the right to exhaust the security, the amount allowed, less the value of the security determined by agreement or as the court may order.

(6) The personal representative may convey the secured property to the creditor in consideration of the satisfaction or partial satisfaction of the claim. [1969 c.591 §146; 1989 c.229 §5; 2017 c.169 §28]

Source: Section 115.065 — Claims on secured debts due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 118.990 — OR Code / Title 12 / Chapter 118 / Section 118.990
118.990 Penalties
Status: in_force

(1) Failure, neglect or refusal by any person in possession or control of any record, file or paper containing information relating to the estate of a deceased person or any interest therein to exhibit the same upon the written request of the department specifying and describing such instrument is a misdemeanor.

(2) Any person who willfully makes a false statement in a report required by ORS 118.160 (When tax return is required) shall be guilty of false swearing and upon conviction, shall be punished as provided by law.

(3) Violation of ORS 118.525 (Disclosure of return information) is a Class C felony. If the offender is an officer or employee of the state the offender shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years thereafter. [Amended by 1961 c.455 §8; subsection (2) enacted as 1969 c.210 §1; 1969 c.591 §223; 1973 c.254 §9; 1975 c.762 §13; 1979 c.690 §5; 1981 c.724 §6]

Source: Section 118.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.725 — OR Code / Title 12 / Chapter 112 / Section 112.725
112.725 Rebuttable presumptions
Status: in_force

In determining whether ORS 112.705 (Short title) to 112.775 (Application and construction) apply to specific property the following rebuttable presumptions apply:

(1) Property acquired during marriage by a spouse of that marriage while domiciled in a jurisdiction under whose laws property could then be acquired as community property is presumed to have been acquired as or to have become, and remained, property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply; and

(2) Real property situated in this state and personal property wherever situated acquired by a married person while domiciled in a jurisdiction under whose laws property could not then be acquired as community property, title to which was taken in a form which created rights of survivorship, is presumed not to be property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply. [1973 c.205 §2]

Source: Section 112.725 — Rebuttable presumptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.350 — OR Code / Title 12 / Chapter 118 / Section 118.350
118.350 Compromise and compounding tax
Status: in_force

(1) Whenever an estate, devise, legacy or beneficial interest therein, charged or sought to be charged with the estate tax is of such nature or is so disposed that the liability of the same is doubtful, or the value thereof cannot with reasonable certainty be ascertained under the provisions of law, the Department of Revenue may compromise with the beneficiaries or representatives of such estate, and determine the tax. The payment of the amount of the taxes so agreed upon shall discharge the lien against the property of the estate.

(2) In any suit or action involving the title to real property, in which it appears, by the pleadings or otherwise, that an estate tax is or might be payable to the State of Oregon by reason of the death of any person whose estate has not been administered in Oregon, a copy of the pleadings shall be served upon the Department of Revenue, such service to be made as summons is served in any cause in the circuit court of this state. Thereupon further proceedings in the cause shall be suspended until the department has had an opportunity to appear therein, such appearance to be made within the time that is required by the service of summons upon a private person or corporation. The department shall appear in the cause and present the claims of the state, if any, to an estate tax, and it is the duty of the Attorney General of the state to represent the state and the department in such proceedings, and the department may compromise and compound the tax claimed to be due upon the passing of such real property. Such settlement and compromise shall be entered of record in the register of such court. Thereafter the payment of the amount of taxes so agreed upon shall discharge the estate tax lien against the property. If a compromise is not effected, the amount of tax, if any, due upon the passing of the real property shall be determined by the court as are other questions involved in such litigation, and subject to the same right of appeal to the Court of Appeals. The judgment of the court or of the Court of Appeals, if there is an appeal, is conclusive as to the amount of taxes due upon the passing of the real property and payment thereof shall discharge the lien against the property. [Amended by 1969 c.591 §217; 1971 c.567 §8; 1979 c.562 §6; 1985 c.540 §29; 1987 c.758 §8; 2003 c.576 §381; 2011 c.526 §14]

Source: Section 118.350 — Compromise and compounding tax; approval by court; proceedings in case of actions or suits involving title to real property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.580 — OR Code / Title 12 / Chapter 112 / Section 112.580
112.580 Co-owners with right of survivorship
Status: in_force

(1) Except as provided in ORS 112.586 (Exceptions) , if property is held by two co-owners with right of survivorship and both co-owners are deceased, one-half of the property passes as if one co-owner had survived the second co-owner by 120 hours or more, and one-half of the property passes as if the second co-owner had survived the first co-owner by 120 hours or more, unless it is established by clear and convincing evidence that one of two co-owners survived the other co-owner by at least 120 hours.

(2) Except as provided in ORS 112.586 (Exceptions) , if property is held by more than two co-owners and it is not established by clear and convincing evidence that at least one of the owners survived the others by at least 120 hours, the property passes in the proportion that one bears to the whole number of co-owners. [1999 c.131 §4]

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

Source: Section 112.580 — Co-owners with right of survivorship; requirement of survival , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.315 — OR Code / Title 12 / Chapter 115 / Section 115.315
115.315 Continuation of action without claim presentation
Status: in_force

An action against a decedent commenced before and pending on the date of death of the decedent may be continued as provided in ORCP 34 B(2) without presentation of a claim against the estate of the decedent. [1969 c.591 §166; 1979 c.284 §107]

Source: Section 115.315 — Continuation of action without claim presentation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.205 — OR Code / Title 12 / Chapter 114 / Section 114.205
114.205 No distinction between real and personal property
Status: in_force

ORS chapters 111, 112, 113, 114, 115, 116 and 117 apply without distinction between real and personal property. [1969 c.591 §119]

Source: Section 114.205 — No distinction between real and personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.578 — OR Code / Title 12 / Chapter 112 / Section 112.578
112.578 Construction of survivorship provisions in governing instruments
Status: in_force

Except as provided in ORS 112.586 (Exceptions) , if a governing instrument contains a provision the operation of which is conditioned on whether a specified person survives the death of another person or survives another event, the specified person shall be deemed to have died before the other person or before the other event unless it is established by clear and convincing evidence that the specified person survived the other person or event by at least 120 hours. [1999 c.131 §3]

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

Source: Section 112.578 — Construction of survivorship provisions in governing instruments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.555 — OR Code / Title 12 / Chapter 114 / Section 114.555
114.555 Transfer of interest of decedent in property described in affidavit
Status: in_force

(1) Intentionally left blank —Ed.

(a) If a petition to appoint a personal representative is not filed within four months after the filing of a simple estate affidavit, then after the completion of the four-month period described in ORS 114.540 (Procedure for claims) , after all unsecured creditors of the estate have been paid to the extent of the property of the estate and before the completion of the two-year period established in ORS 114.550 (Summary review of administration of estate) , the affiant shall transfer the interest of the decedent in remaining property or proceeds of property described in the affidavit to the person or persons shown by the affidavit to be entitled to the property, and any other claims against the property are barred, except:

(A) As otherwise provided in this section and ORS 114.540 (Procedure for claims) , 114.542 (Summary determination) , 114.545 (Affiant as fiduciary) and 114.550 (Summary review of administration of estate) ; and

(B) For the purposes of a surviving spouse’s claim for an elective share in the manner provided by ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(b) Notwithstanding paragraph (a) of this subsection, if a petition for summary review has been filed under ORS 114.550 (Summary review of administration of estate) , the affiant may not transfer the interest of the decedent in the property described in the affidavit until after all claims allowed in the summary review proceeding are paid to the extent of the property of the estate.

(2) Property conveyed by an affiant under this section is subject to liens and encumbrances against the decedent or the estate of the decedent. Property conveyed by an affiant under this section is subject to the rights of creditors of the decedent or the estate of the decedent until the expiration of the two-year period established in ORS 114.550 (Summary review of administration of estate) .

(3) When the affiant transfers an interest in real property under this section, the affiant shall cause to be recorded in the deed records of the county in which the real property is situated a bargain and sale deed conveying the property to the person entitled to the property, executed in the manner required by ORS chapter 93.

(4) When the affiant transfers an interest in a manufactured structure as defined in ORS 446.561 (Definitions for ORS 446.566 to 446.646) belonging to a decedent and assessed as personal property under this section, the affiant shall file with the Department of Consumer and Business Services the necessary information for recording the successor’s interest in the manufactured structure on an ownership document. [1973 c.710 §5; 1977 c.239 §4; 1989 c.228 §10; 2009 c.574 §21; 2019 c.165 §19; 2023 c.17 §18]

Source: Section 114.555 — Transfer of interest of decedent in property described in affidavit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.685 — OR Code / Title 12 / Chapter 112 / Section 112.685
112.685 Dower and curtesy abolished
Status: in_force

Dower and curtesy, including inchoate dower and curtesy, are abolished. [1969 c.591 §78; 2015 c.387 §34]

Source: Section 112.685 — Dower and curtesy abolished , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.025 — OR Code / Title 12 / Chapter 114 / Section 114.025
114.025 Petition for support and answer
Status: in_force

(1) The petition for support under ORS 114.015 (Support of spouse and children) shall include a description of property, other than property of the estate, available for the support of the spouse and children, and an estimate of the expenses anticipated for their support. If the petitioner is the personal representative, the petition shall also include, so far as known, a statement of the nature and estimated value of the property of the estate and of the nature and estimated amount of claims, taxes and expenses of administration.

(2) If the personal representative is not the petitioner, the personal representative shall answer the petition for support. The answer shall include, so far as known, a statement of the nature and estimated value of the property of the estate and of the nature and estimated amount of claims, taxes and expenses of administration. [1969 c.591 §105]

Source: Section 114.025 — Petition for support and answer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.077 — OR Code / Title 12 / Chapter 112 / Section 112.077
112.077 Time of determining relationships
Status: in_force

(1) For purposes of this section, an embryo that exists outside a person’s body is not considered to be conceived until the embryo is implanted into a person’s body.

(2) Except as provided in subsections (3) and (4) of this section, the relationships existing at the time of the death of a decedent govern the passing of the decedent’s estate.

(3) A person conceived before the death of the decedent and born alive thereafter inherits as though the person was a child of the decedent and alive at the time of the death of the decedent.

(4) A child conceived from the genetic material of a decedent who died before the transfer of the decedent’s genetic material into a person’s body is not entitled to an interest in the decedent’s estate unless:

(a) The decedent’s will or trust provided for posthumously conceived children; and

(b) The following conditions are satisfied:

(A) The decedent, in a writing signed by the decedent and dated, specified that the decedent’s genetic material may be used for the posthumous conception of a child of the decedent, and the person designated by the decedent to control use of the decedent’s genetic material gives written notice to the personal representative of the decedent’s estate, within four months of the date of the appointment of the personal representative, that the decedent’s genetic material is available for the purpose of posthumous conception; and

(B) The child using the decedent’s genetic material is in utero within two years after the date of the decedent’s death. [2015 c.387 §27]

Source: Section 112.077 — Time of determining relationships; application to different circumstances of conception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.135 — OR Code / Title 12 / Chapter 112 / Section 112.135
112.135 When gift is an advancement
Status: in_force

(1) Intentionally left blank —Ed.

(a) If a person dies intestate as to all or part of the estate of the person, property that the person gives during the lifetime of the person to an heir is treated as an advancement against the heir’s share of the estate if declared in writing by the decedent or acknowledged in writing by the heir to be an advancement.

(b) For purposes of applying the gift against the heir’s share of the intestate estate, the property advanced must be valued as of the time the heir came into possession or enjoyment of the property or as of the time of death of the decedent, whichever occurs first, unless otherwise directed in the decedent’s writing.

(2) Intentionally left blank —Ed.

(a) Except as provided in ORS 112.385 (Nonademption of specific devises in certain cases) , property that a testator gives during the testator’s lifetime to a devisee is treated as an advancement of the devisee’s share in whole or in part if:

(A) The will provides for deduction of the gift;

(B) The testator declared in writing that the gift is in satisfaction of the devise or that its value is to be deducted from the value of the devise; or

(C) The devisee acknowledges in writing, before or after the testator’s death, that the gift was made in satisfaction of the devise or that its value was to be deducted from the value of the devise.

(b) For purposes of applying the gift against the devisee’s share of the testate estate, the property advanced must be valued as of the time the devisee came into possession or enjoyment of the property or as of the time of the testator’s death, whichever occurs first, unless otherwise directed in the testator’s will or a writing described in paragraph (a)(B) of this subsection.

(3) Intentionally left blank —Ed.

(a) Property not subject to probate administration, the transfer of which is intended by the decedent to take effect on death, is treated as an advancement against the heir’s share of the estate or the devisee’s devise under the will if declared in writing by the decedent, or acknowledged in writing by the heir or devisee, to be an advancement. Examples of transfers under this subsection include but are not limited to beneficiary designation, right of survivorship and transfer on death deed or transfer on death designation.

(b) The property transferred under this subsection must be valued as of the time of the decedent’s death, unless otherwise directed in the testator’s will or in a writing by the decedent. [1969 c.591 §30; 2016 c.42 §8]

Source: Section 112.135 — When gift is an advancement; valuation of advancement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.517 — OR Code / Title 12 / Chapter 114 / Section 114.517
114.517 Approval of attorneys filing affidavits for recipients of Medicaid or other public assistance
Status: in_force

The Director of Human Services, or the director’s designated representative, or the Director of the Oregon Health Authority, or the director’s designated representative, may approve in writing attorneys who are eligible to file a simple estate affidavit 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. An attorney approved under this section does not represent the Director of Human Services or the Director of the Oregon Health Authority when the attorney files a simple estate affidavit. [2009 c.262 §6; 2009 c.828 §9; 2013 c.688 §18; 2019 c.165 §5; 2023 c.17 §10]

Source: Section 114.517 — Approval of attorneys filing affidavits for recipients of Medicaid or other public assistance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.235 — OR Code / Title 12 / Chapter 113 / Section 113.235
113.235 Appointment of estate administrators by State Treasurer
Status: in_force

The State Treasurer shall appoint one or more estate administrators to administer any estate in which the State Treasurer is appointed personal representative. An estate administrator appointed under this section is an employee of the State Treasurer. [2003 c.395 §7; 2019 c.678 §36]

Source: Section 113.235 — Appointment of estate administrators by State Treasurer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 114.333 — OR Code / Title 12 / Chapter 114 / Section 114.333
114.333 Transfer of title and interest to real property by foreign personal representative
Status: in_force

Upon performance of a recorded contract of sale of real property the foreign personal representative of a deceased vendor whose estate is being administered in a foreign jurisdiction may convey the title and interest of the vendor in the property to the vendee or the assignee of the vendee upon recording in the deed records of the county where the property is located a certified copy of letters testamentary or of administration. The certificate shall include a statement that the letters are in effect. [1973 c.506 §28]

Source: Section 114.333 — Transfer of title and interest to real property by foreign personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.095 — OR Code / Title 12 / Chapter 112 / Section 112.095
112.095 Persons of the half blood
Status: in_force

Persons of the half blood inherit the same share that they would inherit if they were of the whole blood. [1969 c.591 §27]

Source: Section 112.095 — Persons of the half blood , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.155 — OR Code / Title 12 / Chapter 115 / Section 115.155
115.155 Separate action required by personal representative
Status: in_force

If the claimant files a request for summary determination of the claim as provided in ORS 115.145 (Procedure by claimant on disallowance of claim) , the personal representative, within 30 days after the date of service of a copy of the request upon the personal representative or the attorney of the personal representative, may notify the claimant in writing that if the claimant desires to prove the claim the claimant must commence a separate action against the personal representative on the claim within 60 days after the date of receipt of such notice. If the claimant fails to commence a separate action within 60 days after the date of receipt of the notice, the claim, to the extent disallowed by the personal representative, is barred. [1969 c.591 §155]

Source: Section 115.155 — Separate action required by personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 113.185 — OR Code / Title 12 / Chapter 113 / Section 113.185
113.185 Appraisal
Status: in_force

(1) The personal representative may employ a qualified and disinterested appraiser to assist the personal representative in the appraisal of any property of the estate the value of which may be subject to reasonable doubt. Different persons may be employed to appraise different kinds of property.

(2) The court in its discretion may direct that all or any part of the property of the estate be appraised by one or more appraisers appointed by the court.

(3) An appraisal under this section must be in writing and must be signed by the appraiser making it.

(4) Each appraiser is entitled to be paid a reasonable fee from the estate for services and to be reimbursed from the estate for necessary expenses. [1969 c.591 §98; 2017 c.169 §18]

Source: Section 113.185 — Appraisal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 111.215 — OR Code / Title 12 / Chapter 111 / Section 111.215
111.215 Notice
Status: in_force

(1) Intentionally left blank —Ed.

(a) A notice required under ORS chapter 111, 112, 113, 114, 115, 116 or 117 must contain the following:

(A) The name, address and telephone number of the person giving the notice and the nature of that person’s interest in the estate;

(B) A statement where objections may be filed and the deadline for filing those objections, if any; and

(C) A statement that the objection must include a plain and concise statement of the basis for the objection.

(b) The notice must be accompanied by copies of any relevant documents filed or to be filed with the court.

(2) Intentionally left blank —Ed.

(a) Except as otherwise specifically provided in ORS chapter 111, 112, 113, 114, 115, 116 or 117, whenever notice is required in ORS chapter 111, 112, 113, 114, 115, 116 or 117, the petitioner or other person filing the document shall cause notice to be given to the personal representative, to each interested person whose interests may be affected by the substance of the document or the grant or denial of the requested action or relief.

(b) If the person giving notice under this section knows that a person who is entitled to notice under paragraph (a) of this subsection is represented by a fiduciary, the notice must also be given to the person’s fiduciary.

(c) If a person who is entitled to notice under paragraph (a) of this subsection is a minor, as that term is defined in ORS 125.005 (Definitions) , the notice must be given to the minor’s parents and, if the minor is 14 years of age or older, to the minor.

(d) As used in this subsection, “parent” means a parent as defined in ORS 419A.004 (Definitions) whose rights have not been terminated or whose rights were terminated but reinstated under ORS 419B.532 (Reinstatement of parental rights) .

(3) Except as otherwise specifically provided in ORS chapter 111, 112, 113, 114, 115, 116 or 117, a notice described in subsection (1) or (2) of this section must be given in one or more of the following ways:

(a) By first class mail to the person’s place of residence or business.

(b) By personal delivery at the person’s place of residence or business.

(c) If the person consents in writing to electronic notice, or if the notice is being given to the Department of Human Services or the Oregon Health Authority and the department or authority has adopted rules allowing for the department or authority to accept electronic notice, by properly directed electronic mail.

(d) If the person has appeared by attorney or has requested that notice be sent to the person’s attorney, by mailing or delivery to the person’s attorney. If notice is given to a person’s attorney consistent with this paragraph, the person giving notice is not required to also send notice to the person.

(e) If the place of residence or business of any person is not known or cannot be ascertained with reasonable diligence, by publishing a copy of the notice once in each of three consecutive weeks in a newspaper of general circulation in the county where the probate court sits.

(f) Upon good cause shown any other method determined by the court to be reasonably suitable under the circumstances and likely to result in receipt of the notice, including notice by electronic mail irrespective of whether the person has consented to electronic service.

(4) Intentionally left blank —Ed.

(a) Except as otherwise ordered by the court or specifically provided in ORS chapter 111, 112, 113, 114, 115, 116 or 117, the notice described in subsection (1) of this section must be given no later than 15 days before the earlier of the date for filing objections to the petition or other pleading or the date set for the hearing.

(b) If a notice of time for filing objections or of the date set for a hearing is published as provided in subsection (3)(e) of this section, the last date of publication of the notice shall be at least 15 days before the earlier of the date for the filing of objections to the petition or motion or the date set for the hearing.

(5) Proof of the giving of notice described in subsection (1) of this section must be made at or before the hearing, if any, and filed in the proceeding.

(6) The time within which an act is to be done under ORS chapter 111, 112, 113, 114, 115, 116 or 117 is determined under ORS 174.120 (Computation of time) and 174.125 (Computation of time period for personal service) . [1969 c.591 §13; 2007 c.284 §8; 2017 c.169 §3; 2021 c.282 §10]

Source: Section 111.215 — Notice; method and time of giving; computation of time , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.615 — OR Code / Title 12 / Chapter 114 / Section 114.615
114.615 Payment of elective share
Status: in_force

In determining whether any payment is required to a surviving spouse in satisfaction of the elective share provided for in ORS 114.605 (Amount of elective share) , the court shall consider the values of the decedent’s probate estate, the decedent’s nonprobate estate, the surviving spouse’s estate, the decedent’s probate transfers to the surviving spouse and the decedent’s nonprobate transfers to the surviving spouse. If the court determines that the aggregate value of the surviving spouse’s estate, the decedent’s probate transfers to the surviving spouse and the decedent’s nonprobate transfers to the surviving spouse do not satisfy the amount of the elective share, any additional amount required to satisfy the elective share shall be paid out of the decedent’s probate estate and the decedent’s nonprobate estate in the manner provided by ORS 114.700 (Priority of sources from which elective share payable) . [2009 c.574 §5]

Source: Section 114.615 — Payment of elective share , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.125 — OR Code / Title 12 / Chapter 113 / Section 113.125
113.125 Letters testamentary or of administration
Status: in_force

(1) The court shall issue letters testamentary or letters of administration to the personal representative appointed by the court upon the filing with the clerk of the court the bond, if any, required by the court.

(2) The letters testamentary or letters of administration must reflect any conditions or limitations imposed by the court on the fiduciary.

(3) Letters testamentary may be in the following form:

No. _______________

THIS CERTIFIES that the will of _______________, deceased, has been proved and _______________ has (have) been appointed and is (are) at the date hereof the duly appointed, qualified and acting _____________________ (Personal Representative(s) with the Will Annexed) of the will and estate of the decedent.

IN WITNESS WHEREOF, I, as Clerk of the Circuit Court of the State of Oregon for the County of _______________, in which proceedings for administration upon the estate are pending, subscribe my name and affix the seal of the court this ___ day of ______, 2__.

______________ Clerk of the Court

By __________________ Deputy

(4) Letters of administration may be in the following form:

No. ____________

THIS CERTIFIES that _____ has (have) been appointed and is (are) at the date hereof the duly appointed, qualified and acting personal representative(s) of the estate of _____, deceased, and that no will of the decedent has been proved in this court.

IN WITNESS WHEREOF, I, as Clerk of the Circuit Court of the State of Oregon for the County of _____, in which proceedings for administration upon the estate are pending, subscribe my name and affix the seal of the court this ___ day of _____, 2__.

______________ Clerk of the Court

By __________________ Deputy

[1969 c.591 §92; 2017 c.169 §16; 2021 c.282 §16]

Source: Section 113.125 — Letters testamentary or of administration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.400 — OR Code / Title 12 / Chapter 112 / Section 112.400
112.400 Effect of failure of devise
Status: in_force

Except as provided in ORS 112.395 (When estate passes to issue of devisee) :

(1) If a devise other than a residuary devise fails for any reason, it becomes a part of the residue.

(2) If the residue is devised to two or more persons and the share of one of the residuary devisees fails for any reason, the share passes to the other residuary devisee or to other residuary devisees in proportion to their interests in the residue. [1973 c.506 §17]

Source: Section 112.400 — Effect of failure of devise , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.225 — OR Code / Title 12 / Chapter 113 / Section 113.225
113.225 Notice to interested persons by successor personal representative
Status: in_force

(1) If the personal representative dies, is removed by the court or resigns after the notice to interested persons required by ORS 113.155 (Publication of notice to interested persons) has been published but before the expiration of four months from the date of publication, the successor personal representative shall cause notice to interested persons to be published as if the successor were the original personal representative. The republished notice shall state:

(a) That the original personal representative died, was removed by the court or resigned.

(b) The date of death, removal or resignation and the date of appointment of the new personal representative.

(c) That all persons having claims against the estate shall present the claims to the new personal representative as provided in ORS 115.005 (Presentation of claims) within four months after the date of publication of the republished notice, or the claims may be barred.

(2) Notice by the successor personal representative is not required under subsection (1) of this section if the original personal representative dies, is removed by the court, or resigns after the expiration of four months from the date of publication of the notice to interested persons. [1969 c.591 §102; 1977 c.187 §1; 2017 c.169 §22; 2023 c.18 §6]

Note: See note under 113.075 (Will contest) .

Source: Section 113.225 — Notice to interested persons by successor personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.810 — OR Code / Title 12 / Chapter 112 / Section 112.810
112.810 Duties of custodian of will
Status: in_force

(1) Any person having custody of a will:

(a) Shall deliver the will to the testator upon demand from the testator, unless the person having custody of the will is an attorney and is entitled to retain the will pursuant to ORS 87.430 (Possessory lien of attorney or other member of bar) ;

(b) May at any time deliver the will to the testator;

(c) Upon demand from the conservator, shall deliver the will to a conservator for the testator;

(d) Upon demand from the attorney-in-fact, shall deliver the will to an attorney-in-fact acting under a durable power of attorney signed by the testator expressly authorizing the attorney-in-fact to demand custody of the will;

(e) May deliver the will to any attorney licensed to practice law in Oregon willing to accept delivery of the will if the person does not know or cannot ascertain, upon diligent inquiry, the address of the testator; or

(f) Shall deliver the will to a court having jurisdiction of the estate of the testator or to a personal representative named in the will within 30 days after the date of receiving information that the testator is dead.

(2) With respect to a will held in a safe deposit box, compliance with ORS 708A.655 (Procedures for opening safe deposit box after death of person who was sole lessee or last surviving lessee of box) or 723.844 (Procedures for opening safe deposit box after death of person who was sole lessee or last surviving lessee of box) by the financial institution, trust company, savings association or credit union within which the box is located shall be deemed to be compliance with the requirements of this section. [1989 c.770 §3; 1999 c.506 §3; 2009 c.541 §2]

Note: See note under 112.800 (Definition for ORS 112.800 to 112.830) .

Source: Section 112.810 — Duties of custodian of will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.205 — OR Code / Title 12 / Chapter 113 / Section 113.205
113.205 Powers of surviving personal representative
Status: in_force

(1) Every power exercisable by copersonal representatives may be exercised by the survivors or survivor of them when the appointment of one is terminated, unless the will provides otherwise.

(2) Where one of two or more persons named as copersonal representatives is not appointed, those appointed may exercise all the powers incident to the office, unless the will provides otherwise. [1969 c.591 §100; 2017 c.169 §20]

Source: Section 113.205 — Powers of surviving personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.115 — OR Code / Title 12 / Chapter 112 / Section 112.115
112.115 Persons related to decedent through two lines
Status: in_force

A person who is related to the decedent through two lines of relationship is entitled to only a single share based on the relationship which would entitle the person to the larger share. [1969 c.591 §29]

Source: Section 112.115 — Persons related to decedent through two lines , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.007 — OR Code / Title 12 / Chapter 116 / Section 116.007
116.007 Allocation of income
Status: in_force

(1) Unless the will otherwise provides and subject to subsection (2) of this section, all expenses incurred in connection with the settlement of a decedent’s estate, including debts, funeral expenses, estate taxes, interest and penalties concerning taxes, family allowances, fees of attorneys and personal representatives and court costs, shall be charged against the principal of the estate.

(2) Unless the will otherwise provides, income from the assets of a decedent’s estate after the death of the testator and before distribution, including income from property used to discharge liabilities, shall be determined in accordance with the rules applicable to a trustee under ORS chapter 129 and this section and distributed as follows:

(a) To specific legatees and devisees, the income from the property bequeathed or devised to them respectively, less taxes, ordinary repairs, and other expenses of management and operation of the property, and an appropriate portion of interest accrued since the death of the testator and of taxes imposed on income, excluding taxes on capital gains, that accrue during the period of administration.

(b) To all other legatees and devisees, except legatees of pecuniary bequests that are not in trust and that do not qualify for the marital deduction provided for in section 2056 of the Internal Revenue Code (26 U.S.C. 2056), the balance of the income, less the balance of taxes, ordinary repairs, and other expenses of management and operation of all property from which the estate is entitled to income, interest accrued since the death of the testator, and taxes imposed on income, excluding taxes on capital gains, that accrue during the period of administration, in proportion to their respective interests in the undistributed assets of the estate computed at times of distribution on the basis of inventory value.

(3) Income received by a trustee under subsection (2) of this section shall be treated as income of the trust. [1975 c.717 §15 (enacted in lieu of 116.003); 2003 c.279 §33; 2005 c.22 §94; 2007 c.71 §29]

Source: Section 116.007 — Allocation of income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 118.016 — OR Code / Title 12 / Chapter 118 / Section 118.016
118.016 Oregon special marital property election
Status: in_force

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

(a) By attaching a statement to the estate tax return for the estate of the decedent that identifies the trust or other property interest that constitutes Oregon special marital property and that affirms that the identified property meets the requirements of Oregon special marital property under ORS 118.013 (Taxable estate adjustment for Oregon special marital property) and will be administered as required under ORS 118.013 (Taxable estate adjustment for Oregon special marital property) ; or

(b) In such other manner as the Department of Revenue prescribes by rule.

(2) For a trust or other property interest described in ORS 118.013 (Taxable estate adjustment for Oregon special marital property) (3), in order for any portion of the trust or other property interest to be Oregon special marital property, in addition to the election of the executor described in subsection (1) of this section, the surviving spouse and each permissible distributee who may be eligible for a distribution from the trust or other property interest shall make an election and provide written consent that is in substantially the following form:

(a) ELECTION TO BE SIGNED BY ALL PERMISSIBLE DISTRIBUTEES EXCEPT THE SURVIVING SPOUSE: Each of the undersigned acknowledge and consent to a portion of the ____________ (name of trust or other property interest) being set aside as a separate share or trust in order to qualify for the Oregon special marital property election in accordance with ORS 118.013 (Taxable estate adjustment for Oregon special marital property) , for the primary purpose of reducing or eliminating the Oregon estate tax due on the estate of ____________ (name of decedent). The undersigned together with the surviving spouse constitute all of the persons living on the date of this election who may be entitled to a distribution during the lifetime of the surviving spouse from the ___________ (name of trust or other property interest). Each of the undersigned, both on behalf of the undersigned and on behalf of the unborn lineal descendants of the undersigned, irrevocably agrees to release all rights to any current interest in the Oregon special marital property during the lifetime of the surviving spouse. Each of the undersigned agrees that all other provisions of the _________ (name of trust or other property interest) shall remain in effect and that, upon the death of the surviving spouse, any remaining Oregon special marital property shall be distributed as otherwise provided in the trust or other property interest.

Signature of: _________

Signature of: _________

(b) ELECTION TO BE SIGNED BY THE SURVIVING SPOUSE: I am the surviving spouse of ____________ (name of decedent). I acknowledge and consent to a portion of the ____________ (name of trust or other property interest) being set aside as a separate share or trust in order to qualify as Oregon special marital property under ORS 118.013 (Taxable estate adjustment for Oregon special marital property) , for the primary purpose of reducing or eliminating the Oregon estate tax due on the estate of ____________ (name of decedent). I, together with all of the other individuals executing the election in accordance with ORS 118.013 (Taxable estate adjustment for Oregon special marital property) , constitute all of the persons living on the date of this election who are permissible distributees or who may be entitled to a distribution from the Oregon special marital property to which this election applies. I agree that all other terms, conditions and provisions that apply to the ____________ (name of trust or other property interest) shall apply to the Oregon special marital property to which this election applies, and that upon my death, any remaining Oregon special marital property shall be distributed as otherwise provided in the trust or other property interest.

Signature of: ____________

SUBSCRIBED AND SWORN TO before me this _____ day of _____, 2_____.

_______________

Notary Public of Oregon

My commission expires: _________

(3) Elections made under this section are irrevocable.

(4) The custodial parent or court appointed guardian of a permissible distributee who is a minor, or any person who is authorized under ORS 130.110 (UTC 303. Representation by fiduciaries and parents) , may sign the election on behalf of the permissible distributee and the unborn lineal descendants of the permissible distributee. [2005 c.124 §3; 2011 c.526 §5]

Source: Section 118.016 — Oregon special marital property election; rules; form , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 113.175 — OR Code / Title 12 / Chapter 113 / Section 113.175
113.175 Property discovered after inventory filed
Status: in_force

(1) Whenever any property of the estate not included in the inventory comes into the possession or knowledge of the personal representative, the personal representative shall either file in the estate proceeding a supplemental inventory within 30 days after the date of receiving possession or knowledge, or include the property in the next accounting.

(2) If the inventory states that no assets of the estate are known to the petitioner and assets of the estate later come into the possession or knowledge of the personal representative, the personal representative shall file in the estate proceeding a supplemental inventory within 30 days after receiving possession or knowledge of the assets. [1969 c.591 §97; 2019 c.414 §5]

Source: Section 113.175 — Property discovered after inventory filed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 111.055 — OR Code / Title 12 / Chapter 111 / Section 111.055
111.055 Transfer of probate jurisdiction
Status: in_force

(1) All probate jurisdiction, authority, powers, functions and duties of the county courts and the judges thereof are transferred to the circuit courts and the judges thereof in all counties except Gilliam, Grant, Harney, Malheur, Sherman and Wheeler Counties.

(2) All probate jurisdiction, authority, powers, functions and duties of the circuit courts and the judges thereof are transferred to the county courts and the judges thereof in Gilliam, Grant, Harney, Malheur, Sherman and Wheeler Counties. [1969 c.591 §2; 1995 c.658 §71]

Source: Section 111.055 — Transfer of probate jurisdiction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.665 — OR Code / Title 12 / Chapter 114 / Section 114.665
114.665 Decedent’s nonprobate estate
Status: in_force

(1) A decedent’s nonprobate estate includes the decedent’s fractional interest in property held by the decedent in any form of survivorship tenancy immediately before the death of the decedent. The amount included in the decedent’s nonprobate estate under the provisions of this subsection is the value of the decedent’s fractional interest, to the extent the fractional interest passes by right of survivorship at the decedent’s death to a surviving tenant other than the decedent’s surviving spouse.

(2) A decedent’s nonprobate estate includes the decedent’s ownership interest in property or accounts held immediately before death under a payable on death designation or deed, under a transfer on death registration or in co-ownership registration with a right of survivorship. The amount included in the decedent’s nonprobate estate under the provisions of this subsection is the value of the decedent’s ownership interest, to the extent the decedent’s ownership interest passed at the decedent’s death to any person other than the decedent’s estate or surviving spouse or for the benefit of any person other than the decedent’s estate or surviving spouse.

(3) A decedent’s nonprobate estate includes any property owned by the decedent immediately before death for which the decedent had the power to designate a beneficiary, but only to the extent that the decedent could have designated the decedent, or the spouse of the decedent, as the beneficiary.

(4) A decedent’s nonprobate estate includes any property that immediately before death the decedent could have acquired by the exercise of a revocation, without regard to whether the revocation was required to be made by the decedent alone or in conjunction with other persons.

(5) A decedent’s nonprobate estate does not include the present value of any life insurance policy payable on the death of the decedent. [2009 c.574 §12; 2011 c.305 §3]

(Surviving Spouse’s Estate)

Source: Section 114.665 — Decedent’s nonprobate estate; property owned immediately before death , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 115.025 — OR Code / Title 12 / Chapter 115 / Section 115.025
115.025 Form of claims
Status: in_force

Each claim presented shall:

(1) Be in writing.

(2) Describe the nature and the amount of the claim, if ascertainable.

(3) State the names and addresses of the claimant and, if any, the attorney of the claimant. [1969 c.591 §142; 1973 c.506 §31; 2017 c.169 §55]

Source: Section 115.025 — Form of claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 118.210 — OR Code / Title 12 / Chapter 118 / Section 118.210
118.210 Liability for tax
Status: in_force

All heirs, legatees, devisees, administrators, executors and trustees, and any grantee or donee under a conveyance or gift made during the grantor’s or donor’s life if the conveyance or gift is subject to tax under ORS 118.010 (Imposition and amount of tax in general) , are, respectively, liable for any and all taxes mentioned in ORS 118.010 (Imposition and amount of tax in general) , with interest thereon, until the same have been paid as in ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) provided.

Source: Section 118.210 — Liability for tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 114.547 — OR Code / Title 12 / Chapter 114 / Section 114.547
114.547 Sales and transfers to third parties
Status: in_force

(1) Before the completion of the two-year period established in ORS 114.550 (Summary review of administration of estate) , and in exchange for adequate consideration:

(a) The affiant may transfer or sell any real property if each heir or devisee who would succeed to the interest conveyed joins in the conveyance.

(b) The affiant may transfer or sell any personal property that is specifically devised to an individual devisee with the consent of the individual devisee.

(c) The affiant may transfer or sell any personal property that is not specifically devised to an individual devisee without the consent of any other person.

(2) Notwithstanding subsection (1) of this section, the affiant need not obtain participation or consent of any person if a transfer is required for purposes of abatement under ORS 116.133 (Distribution) .

(3) The proceeds of a sale under this section, net of the reasonable expenses of sale and any debt secured as of the date of the decedent’s death by a duly perfected lien on the property, become a part of the estate.

(4) If the affiant transfers or sells any vehicle that is part of the estate under this section, the affiant shall comply with the requirements established by the Department of Transportation for such purposes under ORS 803.094 (Release or assignment of title interest) .

(5) If the affiant transfers or sells a manufactured structure as defined in ORS 446.561 (Definitions for ORS 446.566 to 446.646) under this section, the affiant shall assign the interest in the structure as provided in ORS 446.616 (Transfer of interest in manufactured structure) .

(6) Any transfer or conveyance under this section to a purchaser in good faith and for a valuable consideration transfers or conveys the interest stated in the transfer or conveyance free of any interest of the claiming successors, and the purchaser has no duty with respect to application of the consideration paid for the transfer or conveyance. [2019 c.165 §15]

Source: Section 114.547 — Sales and transfers to third parties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.263 — OR Code / Title 12 / Chapter 116 / Section 116.263
116.263 Payment of debt and delivery of property to foreign personal representative without local administration
Status: in_force

(1) Three months or more after the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession of personal property or an instrument evidencing a debt, obligation, stock or right to sue belonging to the estate of the nonresident decedent may make payment of the indebtedness, in whole or in part, or deliver the personal property or the instrument evidencing the debt, obligation, stock or right to sue to the foreign personal representative of the nonresident decedent, upon an affidavit made by or on behalf of the foreign personal representative, accompanied by proof of the foreign personal representative’s authority, stating:

(a) The date of the death of the nonresident decedent;

(b) That no local administration or application therefor is pending in this state; and

(c) That the foreign personal representative is entitled to payment or delivery.

(2) Payment or delivery made in good faith on the basis of the affidavit is a discharge of the debtor or person having possession of the personal property.

(3) Payment or delivery may not be made under this section if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the foreign personal representative. [1969 c.591 §193; 1987 c.646 §3; 2017 c.169 §39]

Source: Section 116.263 — Payment of debt and delivery of property to foreign personal representative without local administration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 119.046 — OR Code / Title 12 / Chapter 119 / Section 119.046
119.046 Disclosure of content of electronic communications to trustee who is not original user
Status: in_force

Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received or stored by the custodian in the account of the trust if the trustee gives the custodian:

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

(2) A certified copy of the trust instrument or a certification of the trust under ORS 130.860 (UTC 1013. Certification of trust) that includes consent to disclosure of the content of electronic communications to the trustee;

(3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; 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 trust’s account; or

(b) Evidence linking the account to the trust. [2016 c.19 §12]

Source: Section 119.046 — Disclosure of content of electronic communications to trustee who is not original user , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 114.045 — OR Code / Title 12 / Chapter 114 / Section 114.045
114.045 Modification or termination of support
Status: in_force

Provision for support under ORS 114.015 (Support of spouse and children) ordered by the court may be modified or terminated by the court by further order. [1969 c.591 §107]

Source: Section 114.045 — Modification or termination of support , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.105 — OR Code / Title 12 / Chapter 112 / Section 112.105
112.105 Succession where parents not married
Status: in_force

(1) For all purposes of intestate succession, full effect shall be given to all relationships as described in ORS 109.060 (Legal status and legal relationships when parents not married) , except as otherwise provided by law in case of adoption.

(2) For all purposes of intestate succession and for those purposes only, before the relationship of parent and child and other relationships dependent upon the establishment of parentage shall be given effect under subsection (1) of this section:

(a) The parentage of the child shall have been established under ORS 109.065 (Establishing parentage) during the lifetime of the child; and

(b) The parent must have acknowledged being the parent of the child in writing, signed by the parent during the lifetime of the child. [1969 c.591 §28; 2015 c.387 §7; 2017 c.651 §35]

Source: Section 112.105 — Succession where parents not married , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 111.255 — OR Code / Title 12 / Chapter 111 / Section 111.255
111.255 Translation of documents
Status: in_force

If all or part of a document is not in the English language, a translation certified by the translator to be accurate may be attached to the document. If no objection is made to the certified translation, any person who relies in good faith on the accuracy of the translation may not be prejudiced because of its inaccuracy. [1969 c.591 §17; 2017 c.169 §47; 2021 c.282 §14]

Source: Section 111.255 — Translation of documents , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 116.193 — OR Code / Title 12 / Chapter 116 / Section 116.193
116.193 Order of escheat
Status: in_force

If it appears to the court, at any time after the expiration of four months after the date of publication of notice to interested persons, that there is no known person to take by descent the net intestate estate, the court shall order that the estate escheat to the State of Oregon and that the whole of the estate, after payment of claims, taxes and expenses of administration, be distributed to the State Treasurer for deposit into the Unclaimed Property and Estates Fund. There shall be no further proceeding in the administration of the estate, and the estate shall summarily be closed. [1969 c.591 §186; 2019 c.678 §43; 2021 c.424 §15; 2023 c.18 §10]

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 116.193 — Order of escheat , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.255 — OR Code / Title 12 / Chapter 112 / Section 112.255
112.255 Validity of execution of a will
Status: in_force

(1) A will is lawfully executed if it is in writing, signed by or at the direction of the testator and otherwise executed in accordance with the law of:

(a) This state at the time of execution or at the time of death of the testator;

(b) The domicile of the testator at the time of execution or at the time of the testator’s death; or

(c) The place of execution at the time of execution.

(2) A will is lawfully executed if it complies with the Uniform International Wills Act.

(3) A writing in existence when a will is executed may be incorporated by reference if the language of the will manifests this intent and describes the writing sufficiently to permit its identification.

(4) A will may dispose of property by reference to acts and events that have significance apart from their effect upon the dispositions made by the will, whether the events occur before or after the execution of the will or before or after the testator’s death. The execution or revocation of another individual’s will is such an event. [1969 c.591 §39; 1981 c.481 §5; 2015 c.27 §11; 2015 c.387 §12]

Source: Section 112.255 — Validity of execution of a will; incorporation by reference , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.265 — OR Code / Title 12 / Chapter 115 / Section 115.265
115.265 Power to redeem estate property
Status: in_force

Unless otherwise provided by the will, the personal representative may redeem property of the estate sold on foreclosure of mortgage or upon execution if it appears that the redemption would be for the benefit of the estate and would not be prejudicial to creditors. [1969 c.591 §163]

Source: Section 115.265 — Power to redeem estate property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 113.007 — OR Code / Title 12 / Chapter 113 / Section 113.007
113.007 Exceptions to bond requirement for special administrator
Status: in_force

(1) A special administrator is not required to provide a bond to the court under ORS 113.005 (Special administrators) (2) if a will provides that no bond is required of the person appointed as special administrator, but the court may, for good cause, require a bond notwithstanding any provision in a will that no bond is required.

(2) Upon a request by the special administrator, 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, if the special administrator will administer property of the estate.

(3) Upon a request by the special administrator, the court may waive or reduce the requirement of a bond if the court orders the special administrator to provide 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. [2017 c.169 §6]

Source: Section 113.007 — Exceptions to bond requirement for special administrator , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.775 — OR Code / Title 12 / Chapter 112 / Section 112.775
112.775 Application and construction
Status: in_force

(1) ORS 112.705 (Short title) to 112.775 (Application and construction) do not affect rights of creditors with respect to property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply.

(2) ORS 112.705 (Short title) to 112.775 (Application and construction) do not prevent married persons from severing or altering their interests in property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply.

(3) ORS 112.705 (Short title) to 112.775 (Application and construction) do not authorize a person to dispose of property by will if it is held under limitations imposed by law preventing testamentary disposition by that person.

(4) ORS 112.705 (Short title) to 112.775 (Application and construction) shall be so applied and construed as to effectuate their general purpose to make uniform the law with respect to the subject of ORS 112.705 (Short title) to 112.775 (Application and construction) among those states which enact it. [1973 c.205 §§7,8,9,10]

Source: Section 112.775 — Application and construction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.055 — OR Code / Title 12 / Chapter 113 / Section 113.055
113.055 Testimony of attesting witnesses to will
Status: in_force

(1) Upon the ex parte review of a petition for the probate of a will, an affidavit of an attesting witness may be used instead of the personal presence of the witness in court. The witness may give evidence of the execution of the will by attaching the affidavit to the will or to a photographic or other facsimile copy of the will and may identify the signature of the testator and witnesses to the will by use of the will or the copy. The affidavit shall be received in evidence by the court and have the same weight as to matters contained in the affidavit as if the testimony were given by the witness in open court. The affidavit of the attesting witness may be made at or after the time of execution of the will.

(2) However, upon motion of any person interested in the estate filed within 30 days from the date the personal representative first delivers or mails information under ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) (1), the court may require that the witness making the affidavit be brought before the court. If the witness is outside the reach of a subpoena, the court may order that the deposition of the witness be taken.

(3) If the evidence of none of the attesting witnesses is available, the court may allow proof of the will by testimony or other evidence that the signature of the testator or at least one of the witnesses is genuine.

(4) In the event of contest of the will or of probate of the will in solemn form, proof of any facts shall be made in the same manner as in an action tried without a jury. [1969 c.591 §85; 1979 c.284 §105; 2017 c.169 §11]

Source: Section 113.055 — Testimony of attesting witnesses to will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 115.215 — OR Code / Title 12 / Chapter 115 / Section 115.215
115.215 Extension of statute of limitations
Status: in_force

If a claim is not barred by the statute of limitations on the date of death of the decedent, the claim is not barred by the statute of limitations thereafter until at least one year after the date of death. [1969 c.591 §161]

Source: Section 115.215 — Extension of statute of limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 112.525 — OR Code / Title 12 / Chapter 112 / Section 112.525
112.525 Proceeds of insurance on life of slayer or abuser
Status: in_force

If a decedent is beneficiary or assignee of any policy or certificate of insurance on the life of a slayer of the decedent or an abuser of the decedent, the proceeds shall be paid to the personal representative of the decedent’s estate unless:

(1) The policy or certificate names some person other than the slayer or abuser, or the personal representative of the slayer or abuser, as the secondary beneficiary.

(2) The slayer or abuser, by naming a new beneficiary or assignee, performs an act which would have deprived the decedent of the interest of the decedent if the decedent had been living. [1969 c.591 §65; 2005 c.270 §8]

Source: Section 112.525 — Proceeds of insurance on life of slayer or abuser , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.582 — OR Code / Title 12 / Chapter 112 / Section 112.582
112.582 Evidence of death or status
Status: in_force

(1) For the purpose of establishing death 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) , death occurs when an individual has sustained irreversible cessation of circulatory and respiratory functions, or when there has been an irreversible cessation of all functions of the entire brain, including the brain stem. A determination of death must be made in accordance with accepted medical standards.

(2) Intentionally left blank —Ed.

(a) For the purpose of establishing death 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) , a certified or authenticated copy of a death record purporting to be issued by an official or agency of the place where the death is alleged to have occurred is prima facie evidence of the identity of the decedent and of the fact, place, date and time of death.

(b) A certified or authenticated copy of any record or report of a governmental agency, domestic or foreign, that an individual is missing, detained, dead or alive is prima facie evidence of the status of the person and of the dates, circumstances and places disclosed by the record or report.

(3) In the absence of prima facie evidence of death under subsection (2) of this section, the facts surrounding a person’s death may be established by clear and convincing evidence. Circumstantial evidence may be considered in determining whether a person has died and the circumstances of the death.

(4) An individual whose death is not otherwise established under this section but who is absent for a continuous period of five years is presumed to be dead if the person has made no contact with another person during the five-year period and the absence of the person cannot be satisfactorily explained after diligent search or inquiry. A person presumed dead under this subsection is presumed to have died at the end of the five-year period unless it is proved by a preponderance of the evidence that death occurred at a different time.

(5) In the absence of evidence contradicting a time of death specified in a document described in subsection (2) of this section, a document described in subsection (2) of this section that indicates a time of death 120 hours or more after the time of death of another person conclusively establishes that the person specified in the document survived the other person by at least 120 hours, without regard to the manner in which the time of death of the other person is determined. [1999 c.131 §5; 2013 c.366 §58]

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

Source: Section 112.582 — Evidence of death or status , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.305 — OR Code / Title 12 / Chapter 115 / Section 115.305
115.305 Survival of causes of action
Status: in_force

All causes of action or suit, by one person against another, survive to the personal representative of the former and against the personal representative of the latter. [Formerly 121.020]

Source: Section 115.305 — Survival of causes of action , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 118.227 — OR Code / Title 12 / Chapter 118 / Section 118.227
118.227 Time period for refund
Status: in_force

The period prescribed for the Department of Revenue to allow or make a refund of any tax, or portion of tax, paid under this chapter shall be as provided in ORS 314.415 (Refunds) . [2009 c.358 §3]

Note: 118.227 (Time period for refund) 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 118.227 — Time period for refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.295 — OR Code / Title 12 / Chapter 112 / Section 112.295
112.295 Revival of revoked or invalid will
Status: in_force

If a will or a part thereof has been revoked or is invalid, it can be revived only by a re-execution of the will or by the execution of another will in which the revoked or invalid will or part thereof is incorporated by reference. [1969 c.591 §43]

Source: Section 112.295 — Revival of revoked or invalid will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.003 — OR Code / Title 12 / Chapter 115 / Section 115.003
115.003 Personal representative to make diligent search for claimants
Status: in_force

(1) Except as provided in subsection (6) of this section, during the three months following appointment, unless a longer time is allowed by the court, the personal representative shall make reasonably diligent efforts to investigate the financial records and affairs of the decedent and shall take such further actions as may be reasonably necessary to ascertain the identity and address of each person who has or asserts a claim against the estate. The personal representative shall request and the court shall allow a longer time for ascertaining claims if the personal representative cannot complete reasonably diligent efforts to identify persons with claims during the time required by this section or by a previous order of the court.

(2) Not later than 30 days after expiration of the period, including any extensions, described in subsection (1) or (6) of this section, the personal representative shall cause to be delivered or mailed to each person known by the personal representative during such period to have or assert a claim against the estate a notice containing the information required in subsection (3) of this section. The personal representative is not required to give notice on account of a claim that has already been presented, accepted or paid in full or on account of a claim that is merely conjectural. The personal representative may also cause such a notice to be delivered or mailed to any person discovered by the personal representative after expiration of the period described in subsection (1) or (6) of this section to have or assert a claim against the estate.

(3) The notice shall include:

(a) The title of the court in which the estate proceeding is pending;

(b) The name of the decedent;

(c) The name of the personal representative and the address at which claims are to be presented;

(d) A statement that claims against the estate not presented to the personal representative within 45 days of the date of the notice may be barred; and

(e) The date of the notice, which shall be the date on which it is delivered or mailed.

(4) Not later than 60 days after expiration of the period, including any extensions, described in subsection (1) or (6) of this section, the personal representative shall cause to be filed in the estate proceeding proof of compliance with subsections (1) and (2) of this section. The proof shall include a copy of the form of any notice delivered or mailed, the date on which each notice was delivered or mailed and the name and address of the person to whom each notice was delivered or mailed.

(5) The failure of the personal representative to make reasonably diligent efforts to ascertain claims as required by subsection (1) of this section or to cause a notice to be delivered or mailed as required by subsection (2) of this section is a breach of duty to the persons concerned, but does not affect the validity of appointment, duties or powers or the exercise of duties or powers.

(6) Intentionally left blank —Ed.

(a) This section does not apply if the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and no assets of the estate have come into the possession or knowledge of the personal representative.

(b) If the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and assets of the estate later come into the possession or knowledge of the personal representative, the personal representative shall comply with this section. The three-month period for compliance with subsection (1) of this section begins on the date of filing of the inventory or supplemental inventory first showing assets of the estate. [1989 c.229 §2; 2007 c.284 §12; 2017 c.169 §54; 2019 c.414 §6]

Source: Section 115.003 — Personal representative to make diligent search for claimants; notice to claimants; contents; proof of compliance; exception for estates with no known assets , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 112.800 — OR Code / Title 12 / Chapter 112 / Section 112.800
112.800 Definition for ORS 112.800 to 112.830
Status: in_force

As used in ORS 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) , unless the context requires otherwise, “person” means a natural person, a partnership, a corporation, a bank, a trust company and any other organization or legal entity. [1989 c.770 §1]

Note: 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 112 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 112.800 — Definition for ORS 112.800 to 112.830 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.213 — OR Code / Title 12 / Chapter 116 / Section 116.213
116.213 Discharge of personal representative
Status: in_force

Upon the filing of receipts or other evidence satisfactory to the court that distribution has been made as ordered in the general judgment, the court shall enter a supplemental judgment of discharge. Except as provided in ORS 115.004 (Recovery for failure to make search or give notice) , 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 and the surety of the personal representative. The court may, in its discretion and upon such terms as may be just, within one year after entry of the supplemental judgment of discharge, permit an action to be brought against the personal representative and the surety of the personal representative if the supplemental judgment of discharge was taken through fraud or misrepresentation of the personal representative or the surety of the personal representative or through the mistake, inadvertence, surprise or excusable neglect of the claimant. [1969 c.591 §188; 1989 c.229 §9; 2003 c.576 §379]

Source: Section 116.213 — Discharge of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.410 — OR Code / Title 12 / Chapter 112 / Section 112.410
112.410 Effect of general disposition or residuary clause on testator’s power of appointment
Status: in_force

A general residuary clause in a will or a will making general disposition of all of the testator’s property does not exercise a power of appointment held by the testator unless specific reference is made to the power or there is some other indication of intention to include the property subject to the power. [1973 c.506 §12]

Source: Section 112.410 — Effect of general disposition or residuary clause on testator’s power of appointment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.225 — OR Code / Title 12 / Chapter 114 / Section 114.225
114.225 Possession and control of decedent’s estate
Status: in_force

(1) A personal representative has a right to and shall take possession and control of the estate of the decedent, but the personal representative is not required to take possession of or be accountable for property in the possession of an heir or devisee unless in the opinion of the personal representative possession by the personal representative is reasonably required for purposes of administration.

(2) If a personal representative files a motion for delivery of possession of real property under ORS 111.095 (Powers of probate court) (4)(e):

(a) The personal representative shall state in the motion why ORS chapter 90 does not apply.

(b) The personal representative shall give notice as provided in ORS 111.215 (Notice) of the motion to all adult occupants of the real property whose names can be determined with reasonable effort. In addition, the personal representative shall attach written notice in a secure manner to the main entrance of any dwelling unit that is the subject of the motion. [1969 c.591 §121; 2021 c.282 §17]

Source: Section 114.225 — Possession and control of decedent’s estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.223 — OR Code / Title 12 / Chapter 116 / Section 116.223
116.223 Recording of deed from personal representative
Status: in_force

The personal representative shall cause to be recorded in the deed records of any county in which real property belonging to the estate is situated, a deed from the personal representative executed in the manner required by ORS chapter 93. The execution of the bargain and sale deed does not place the personal representative in the chain of title to the property conveyed unless the personal representative is also an heir, devisee or claiming successor to the property conveyed. [1969 c.591 §189; 1991 c.191 §1; 2017 c.169 §38; 2019 c.165 §30]

Source: Section 116.223 — Recording of deed from personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.805 — OR Code / Title 12 / Chapter 112 / Section 112.805
112.805 Exclusive manner of disposing of wills
Status: in_force

(1) Any person having custody of a will has a duty to maintain custody of the will and may not destroy or discard the will, disclose its contents to any person or deliver the will to any person except as authorized by the testator or as permitted by ORS 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) .

(2) Nothing in ORS 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) bars a testator from destroying, revoking, delivering to any person or otherwise dealing with the will of the testator.

(3) A will destroyed in accordance with ORS 112.800 (Definition for ORS 112.800 to 112.830) to 112.830 (Court may order delivery of will) is not revoked by virtue of such destruction and its contents may be proved by secondary evidence. [1989 c.770 §§2,7,10; 2021 c.272 §9]

Note: See note under 112.800 (Definition for ORS 112.800 to 112.830) .

Source: Section 112.805 — Exclusive manner of disposing of wills; destroyed will not revoked , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.120 — OR Code / Title 12 / Chapter 118 / Section 118.120
118.120 Qualified family-owned business interests
Status: in_force

(1) In the case of an estate that contains a qualified family-owned business interest, an additional tax shall be imposed under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) if:

(a) The value of the interest was originally taken as a deduction under section 2057(a) of the Internal Revenue Code in computing the value of the taxable estate for federal estate tax purposes; and

(b) An additional federal estate tax is imposed with respect to the qualified family-owned business interest for the reasons stated in section 2057(f) of the Internal Revenue Code.

(2) Intentionally left blank —Ed.

(a) The additional tax imposed under this section shall equal the amount of any allowable increase in the state death tax credit under section 2011 of the Internal Revenue Code if the applicable percentage of the family-owned business interest that is being disqualified under section 2057(f) of the Internal Revenue Code were added to the taxable estate for federal estate tax purposes.

(b) The applicable percentage to be used in calculating the additional tax under this subsection shall equal the applicable percentage used in calculating the additional federal estate tax under section 2057(f)(2)(B) of the Internal Revenue Code.

(3) The Department of Revenue must be notified of the qualified family-owned business interest being made subject to additional federal estate tax under section 2057(f) of the Internal Revenue Code at the same time and in the same manner as the Internal Revenue Service is notified of the additional federal tax.

(4) The period for assessment of the additional tax imposed under this section, including any penalty or interest, shall be two years from the date on which the department receives the notice described in subsection (3) of this section.

(5) 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 section in the same manner in which those provisions apply to the tax imposed under ORS 118.010 (Imposition and amount of tax in general) . [1999 c.90 §27]

Source: Section 118.120 — Qualified family-owned business interests; additional tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 111.105 — OR Code / Title 12 / Chapter 111 / Section 111.105
111.105 Appeals from probate court
Status: in_force

(1) Except as otherwise provided in this section, no issue determined in a probate court exercising probate jurisdiction shall be tried again on appeal or otherwise reexamined in a manner other than those appropriate to issues determined by a court of record with general jurisdiction.

(2) Appeals from a circuit court exercising probate jurisdiction shall be taken to the Court of Appeals in the manner provided by law for appeals from the circuit court.

(3) Appeals from a county court exercising probate jurisdiction shall be taken to the circuit court and Court of Appeals in the manner provided by ORS 5.120 (Appeals) . [1969 c.591 §7; 1979 c.284 §103; 2021 c.282 §7]

Source: Section 111.105 — Appeals from probate court; reexamination of issues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.620 — OR Code / Title 12 / Chapter 114 / Section 114.620
114.620 Waiver of right to elect and other rights
Status: in_force

(1) The right of election under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) may be waived, wholly or partially, before or after marriage by a written contract, agreement or waiver signed by the surviving spouse.

(2) Unless specifically provided otherwise, a written agreement that waives all rights in the property or estate of a present or prospective spouse, using the phrase “all rights” or other equivalent language, or a complete property settlement entered into after or in anticipation of separation or divorce is a waiver of all rights to an elective share under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) by each spouse in the property of the other and a renunciation by each of all benefits that would otherwise pass to each spouse from the other by intestate succession or by virtue of any will executed before the written agreement or property settlement. [2009 c.574 §6]

Note: Section 24, chapter 574, Oregon Laws 2009, provides:

Sec. 24. A written contract, agreement or waiver entered into before the effective date of this 2009 Act [January 1, 2011], whether prenuptial or post-nuptial, that waives in whole or in part the elective share of a surviving spouse is effective as a waiver under section 6 of this 2009 Act [ 114.620 (Waiver of right to elect and other rights) ] unless a court determines that the contract, agreement or waiver is not enforceable under the standards of section 6 of this 2009 Act. Section 6 (2) of this 2009 Act applies to contracts, agreements or waivers entered into before, on or after the effective date of this 2009 Act. [2009 c.574 §24]

Source: Section 114.620 — Waiver of right to elect and other rights , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.238 — OR Code / Title 12 / Chapter 113 / Section 113.238
113.238 Requirements and prohibitions related to certain decedents who die intestate and without heirs
Status: in_force

(1) A person who has knowledge that a decedent died wholly intestate, that the decedent owned property subject to probate in Oregon and that the decedent died without a known heir shall give notice of the death within 48 hours after acquiring that knowledge to the State Treasurer.

(2) Except as provided by ORS 708A.430 (Disposition of deposit on death of depositor) and 723.466 (Disposition of deposit on death of depositor) , a person may not dispose of or diminish any assets of the estate of a decedent who has died wholly intestate, who owned property subject to probate in Oregon and who died without a known heir unless the person has prior written approval of the State Treasurer. The prohibition of this subsection:

(a) Applies to a guardian or conservator for the decedent; and

(b) Does not apply to a personal representative appointed under ORS 113.085 (Preference in appointing personal representative) (4) or to an affiant authorized under ORS 114.520 (Authorization from State Treasurer required for filing of affidavit by creditor if decedent dies intestate and without heirs) to file a simple estate affidavit under ORS 114.515 (Simple estate affidavit) .

(3) For purposes of this section, a known heir is an heir who has been identified and found. [2003 c.395 §8; 2009 c.541 §3; 2017 c.169 §23; 2019 c.165 §23; 2019 c.678 §37; 2023 c.17 §8]

Source: Section 113.238 — Requirements and prohibitions related to certain decedents who die intestate and without heirs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 118.007 — OR Code / Title 12 / Chapter 118 / Section 118.007
118.007 Connection to federal law
Status: in_force

Any term used in ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) has the same meaning as when used in a comparable context in the laws of the federal Internal Revenue Code relating to federal estate taxes, unless a different meaning is clearly required or the term is specifically defined in ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) . Any reference in ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) to the Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on December 31, 2010, except where the Legislative Assembly has specifically provided otherwise. [2003 c.806 §2; 2011 c.526 §2]

Source: Section 118.007 — Connection to federal law; meaning of terms , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 119.052 — OR Code / Title 12 / Chapter 119 / Section 119.052
119.052 Disclosure of catalog of electronic communications to trustee who is not original user
Status: in_force

Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalog of electronic communications sent or received by an original or successor user and stored, carried or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian:

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

(2) A certified copy of the trust instrument or a certification of the trust under ORS 130.860 (UTC 1013. Certification of trust) ;

(3) A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; 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 trust’s account; or

(b) Evidence linking the account to the trust. [2016 c.19 §13]

Source: Section 119.052 — Disclosure of catalog of electronic communications to trustee who is not original user , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 112.245 — OR Code / Title 12 / Chapter 112 / Section 112.245
112.245 Witness as beneficiary
Status: in_force

A will attested by an interested witness is not thereby invalidated. An interested witness is one to whom is devised a personal and beneficial interest in the estate. [1969 c.591 §38; 1973 c.506 §8]

Source: Section 112.245 — Witness as beneficiary , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.465 — OR Code / Title 12 / Chapter 112 / Section 112.465
112.465 Slayer or abuser considered to predecease decedent
Status: in_force

(1) Property that would have passed by reason of the death of a decedent to a person who was a slayer or an abuser of the decedent, whether by intestate succession, by will, by transfer on death deed, by trust, or otherwise, passes on death and vests as if the slayer or abuser had predeceased the decedent.

(2) Property that would have passed by reason of the death of an heir or devisee of a decedent to a person who was the slayer or abuser of the decedent, whether by intestate succession, by will, by transfer on death deed or by trust, passes and vests as if the slayer or abuser had predeceased the decedent unless the heir or devisee specifically provides otherwise in a will or other instrument executed after the death of the decedent. [1969 c.591 §59; 2005 c.270 §2; 2005 c.535 §1a; 2011 c.212 §26; 2015 c.387 §22]

Source: Section 112.465 — Slayer or abuser considered to predecease decedent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.405 — OR Code / Title 12 / Chapter 112 / Section 112.405
112.405 Children born, adopted or conceived after execution of will
Status: in_force

(1) As used in this section, “pretermitted child” means a child of a testator who is born, adopted, or conceived as described in ORS 112.077 (Time of determining relationships) (3) or (4), after the execution of the will of the testator, who is neither provided for in the will nor in any way mentioned in the will and who survives the testator.

(2) If a testator has one or more children living when the testator executes a will and no provision is made in the will for one or more of the living children, a pretermitted child shall not take a share of the estate of the testator disposed of by the will.

(3) If a testator has one or more children living when the testator executes a will and provision is made in the will for one or more of the living children, a pretermitted child is entitled to share in the estate of the testator disposed of by the will as follows:

(a) The pretermitted child may share only in the portion of the estate devised to the living children by the will.

(b) The share of each pretermitted child shall be the total value of the portion of the estate devised to the living children by the will divided by the number of pretermitted children plus the number of living children for whom provision, other than nominal provision, is made in the will.

(c) To the extent feasible, the interest of a pretermitted child in the estate is of the same character, whether equitable or legal, as the interest the testator gave to the living children by the will.

(4) If a testator has no child living when the testator executes a will, a pretermitted child shall take a share of the estate as though the testator had died intestate, unless the will devised all or substantially all of the estate to the other parent of the pretermitted child and that other parent survives the testator and is entitled to take under the will.

(5) A pretermitted child may recover the share of the estate to which the child is entitled, as provided in this section, either from the other children under subsection (3) of this section or from the testamentary beneficiaries under subsection (4) of this section, ratably, out of the portions of the estate passing to those persons under the will. In abating the interests of those beneficiaries, the character of the testamentary plan adopted by the testator must be preserved so far as possible. [1969 c.591 §54; 2015 c.387 §21]

Source: Section 112.405 — Children born, adopted or conceived after execution of will; pretermitted children , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.165 — OR Code / Title 12 / Chapter 113 / Section 113.165
113.165 Filing inventory and evaluation
Status: in_force

Within 90 days after the date of appointment, unless a longer time is granted by the court, a personal representative shall file in the estate proceeding an inventory of all property of the estate that has come into the possession or knowledge of the personal representative. The inventory shall show the estimates by the personal representative of the respective fair market values as of the date of the death of the decedent of the properties described in the inventory. If no property of the estate has come into the possession or knowledge of the personal representative, the personal representative shall file an inventory stating that no property of the estate has come into the possession or knowledge of the personal representative. [1969 c.591 §96; 1987 c.586 §27; 1991 c.191 §2; 2017 c.169 §17; 2019 c.414 §4]

Source: Section 113.165 — Filing inventory and evaluation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.175 — OR Code / Title 12 / Chapter 112 / Section 112.175
112.175 Adopted persons
Status: in_force

(1) An adopted person, the descendants and kindred of the adopted person shall take by intestate succession from the adoptive parents, their descendants and kindred, and the adoptive parents, their descendants and kindred shall take by intestate succession from the adopted person, the descendants and kindred of the adopted person, as though the adopted person were the biological child of the adoptive parents.

(2) An adopted person shall cease to be treated as the child of any person other than the adopted person’s adoptive parents for all purposes of intestate succession except in the following circumstances:

(a) If a person is adopted by a stepparent or a domestic partner of a parent in a domestic partnership registered under ORS 106.300 (Short title) to 106.340 (Certain privileges, immunities, rights, benefits and responsibilities granted or imposed) or under a similar law in another state, the adopted person shall continue also to be treated, for all purposes of intestate succession, as the child of the parent who is the spouse of, or other domestic partner in the domestic partnership with, the adoptive parent.

(b) If a parent of a person dies, and the other parent of the person marries or enters into a domestic partnership registered under ORS 106.300 (Short title) to 106.340 (Certain privileges, immunities, rights, benefits and responsibilities granted or imposed) or under a similar law in another state, and the person is adopted by a stepparent or the other domestic partner, the adopted person shall continue also to be treated, for all purposes of intestate succession, as the child of the deceased parent.

(3) ORS chapters 111, 112, 113, 114, 115, 116 and 117 apply to adopted persons who were adopted in this state or elsewhere. [1969 c.591 §33; 2015 c.387 §8; 2016 c.42 §11]

Source: Section 112.175 — Adopted persons , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.035 — OR Code / Title 12 / Chapter 115 / Section 115.035
115.035 Waiver of defect or insufficiency
Status: in_force

A defect of form of a claim timely presented may be waived by the personal representative or by the court. [1969 c.591 §143; 1973 c.506 §32]

Source: Section 115.035 — Waiver of defect or insufficiency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 112.275 — OR Code / Title 12 / Chapter 112 / Section 112.275
112.275 Manner of revocation or alteration exclusive
Status: in_force

A will may be revoked or altered only as provided in ORS 112.238 (Exception to will execution formalities) , 112.260 (Reference in will to statement or list disposing of certain effects) or 112.285 (Express revocation or alteration) to 112.315 (Revocation by divorce or annulment) . [1969 c.591 §41; 2015 c.387 §14]

Source: Section 112.275 — Manner of revocation or alteration exclusive , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.305 — OR Code / Title 12 / Chapter 112 / Section 112.305
112.305 Revocation by marriage
Status: in_force

A will is revoked by the subsequent marriage of the testator if the testator is survived by a spouse, unless:

(1) The will evidences an intent that it not be revoked by the subsequent marriage or was drafted under circumstances establishing that it was in contemplation of the marriage;

(2) The testator and spouse entered into a written contract before the marriage that either makes provision for the spouse or provides that the spouse is to have no rights in the estate of the testator; or

(3) The testator executed the will after entering into a registered domestic partnership under ORS 106.300 (Short title) to 106.340 (Certain privileges, immunities, rights, benefits and responsibilities granted or imposed) or a similar law in another state and the testator subsequently marries the domestic partner. [1969 c.591 §44; 2015 c.387 §16]

Source: Section 112.305 — Revocation by marriage; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.123 — OR Code / Title 12 / Chapter 116 / Section 116.123
116.123 Effect of approval of final account
Status: in_force

To the extent that the final account is approved, the personal representative and the surety of the personal representative, subject to the right of appeal, to the power of the court to vacate its final orders and to the provisions of ORS 116.213 (Discharge of personal representative) , are relieved from liability for the administration of the trust. The court may disapprove the account in whole or in part, surcharge the personal representative for any loss caused by any breach of duty and deny in whole or in part the right of the personal representative to receive compensation. [1969 c.591 §179]

Source: Section 116.123 — Effect of approval of final account , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.745 — OR Code / Title 12 / Chapter 112 / Section 112.745
112.745 Proceedings to perfect title
Status: in_force

If the title to any property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply was held by the decedent at the time of death, title of the surviving spouse may be perfected by an order of the probate court or by execution of an instrument by the personal representative or the heirs or devisees of the decedent with the approval of the court. Neither the personal representative nor the court in which the decedent’s estate is being administered has a duty to discover or attempt to discover whether property held by the decedent is property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply, unless a written demand is made by the surviving spouse or the spouse’s successor in interest. [1973 c.205 §4]

Source: Section 112.745 — Proceedings to perfect title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 117.015 — OR Code / Title 12 / Chapter 117 / Section 117.015
117.015 Setting date of hearing on petition
Status: in_force

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

(a) To the absentee at the last-known address of the absentee by registered mail or by certified mail with return receipt.

(b) By ordinary mail to the devisees and heirs named in the petition.

(2) The court may order that additional notice of the hearing be given by publication or by other means. Proof of mailing or other notice shall be made by the petitioner and filed in the proceeding. [1969 c.591 §204; 1973 c.506 §39; 1991 c.249 §15; 2007 c.284 §14]

Source: Section 117.015 — Setting date of hearing on petition; notice of hearing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 118.145 — OR Code / Title 12 / Chapter 118 / Section 118.145
118.145 Natural resource property exempted
Status: in_force

(1) As used in this section:

(a) “Family member” means a person within the third degree of relation, by blood, marriage, adoption, civil union or domestic partnership, to another person.

(b) “Materially participate” means to engage in the active management, as defined in section 2032A of the Internal Revenue Code, of a farm business, forestry business or fishing business owned by the decedent on the date of the decedent’s death. The Department of Revenue may adopt rules to administer this section consistent with this definition.

(c) “Natural resource property” has the meaning given that term in ORS 118.140 (Credit based upon value of natural resource property) .

(2) An interest in natural resource property is exempt from the tax imposed under this chapter if:

(a) The property is held by a decedent for at least five years before the death of the decedent;

(b) During at least 75 percent of the days of each of the five calendar years immediately prior to date of the decedent’s death, the decedent or any family member of the decedent materially participates in the farm business, forestry business or fishing business;

(c) The interest is transferred, as a consequence of the decedent’s death, to one or more family members of the decedent and is subsequently owned by family members of the decedent for at least five consecutive calendar years beginning with the calendar year immediately following the date of the decedent’s death; and

(d) During at least 75 percent of the days of each of the five calendar years immediately following the date of the decedent’s death, any family member of the decedent materially participates in the farm business, forestry business or fishing business.

(3) 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 if:

(a) The natural resource property for which an exemption is allowed under this section is, during the five calendar years following the date of the decedent’s death, subsequently sold or otherwise transferred to a person other than a family member of the decedent; or

(b) The material participation requirement of subsection (2)(d) of this section is not met.

(4) The additional liability imposed under subsection (3) of this section shall be the amount of additional tax that would have been imposed had the transferred property been included in the decedent’s taxable estate. Upon receiving notice of a subsequent sale or other transfer of property for which an exemption has been claimed, or upon receiving notice that the material participation requirement of subsection (2)(d) of this section has not been met, the department shall immediately proceed to collect the additional tax.

(5) An estate claiming the exemption under this section may not claim the credit allowed under ORS 118.140 (Credit based upon value of natural resource property) .

(6) The exemption allowed under this section may not exceed $15 million for the estate. [2023 c.286 §2]

Note: 118.145 (Natural resource property exempted) 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 118.145 — Natural resource property exempted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 113.027 — OR Code / Title 12 / Chapter 113 / Section 113.027
113.027 Limitation on admission of will to probate
Status: in_force

A will may not be admitted to probate or an estate reopened to admit a will to probate more than one year after the estate of the decedent has been administered in Oregon and closed. [1973 c.506 §21]

Source: Section 113.027 — Limitation on admission of will to probate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 113.242 — OR Code / Title 12 / Chapter 113 / Section 113.242
113.242 Authority of estate administrator
Status: in_force

(1) An estate administrator of the State Treasurer appointed under ORS 113.235 (Appointment of estate administrators by State Treasurer) may take custody of the property of a decedent who died owning property subject to probate in Oregon upon the State Treasurer receiving notice that:

(a) The decedent died wholly intestate and without a known heir as described in ORS 113.238 (Requirements and prohibitions related to certain decedents who die intestate and without heirs) (3); or

(b) The decedent left a valid will, but no devisee has been identified and found.

(2) For any estate described in subsection (1) of this section, an estate administrator of the State Treasurer appointed under ORS 113.235 (Appointment of estate administrators by State Treasurer) may:

(a) Incur expenses for the funeral of the decedent in a manner suitable to the condition in life of the decedent;

(b) Incur expenses for the protection of the property of the estate;

(c) Incur expenses searching for a will or for heirs or devisees of the decedent;

(d) Have access to the property and records of the decedent other than records that are made confidential or privileged by statute;

(e) With proof of the death of the decedent, have access to all financial records of accounts or safe deposit boxes of the decedent at banks or other financial institutions; and

(f) Sell perishable property of the estate.

(3) The reasonable funeral and administrative expenses of the State Treasurer incurred under this section, including a reasonable attorney fee, shall be paid from the assets of the estate with the same priority as funeral and administration expenses under ORS 115.125 (Order of payment of expenses and claims) . [2003 c.395 §9; 2016 c.42 §21; 2017 c.169 §51; 2019 c.678 §38]

Source: Section 113.242 — Authority of estate administrator , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 118.540 — OR Code / Title 12 / Chapter 118 / Section 118.540
118.540 Department agreements with taxing officials of other states
Status: in_force

When the Department of Revenue and the taxing official of one or more other states each claims that the state of that official respectively was the domicile of the decedent for the purpose of estate taxes or claims taxing authority over the same property in an estate, the department may negotiate, and enter into an agreement, with the taxing official of the other state and with the executor to accept payment of estate tax, together with any interest and penalties. The department may enter into binding arbitration or into a compromise agreement with respect to disputed liability for estate taxes with each taxing official and with the executor. [2011 c.526 §27]

Source: Section 118.540 — Department agreements with taxing officials of other states , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 113.155 — OR Code / Title 12 / Chapter 113 / Section 113.155
113.155 Publication of notice to interested persons
Status: in_force

(1) Except as provided in subsection (5) of this section, upon appointment a personal representative shall cause a notice to interested persons to be published once in:

(a) A newspaper published in the county in which the estate proceeding is pending; or

(b) If no newspaper is published in the county in which the estate proceeding is pending, a newspaper designated by the court.

(2) The notice shall include:

(a) The title of the court in which the estate proceeding is pending;

(b) The name of the decedent;

(c) The name of the personal representative and the address at which claims are to be presented;

(d) A statement requiring all persons having claims against the estate to present them, within four months after the date of publication of the notice to the personal representative at the address designated in the notice for the presentation of claims or they may be barred;

(e) The date of publication of the notice; and

(f) A statement advising all persons whose rights may be affected by the proceeding that additional information may be obtained from the records of the court, the personal representative or the attorney for the personal representative.

(3) The failure of the personal representative to cause a notice to be published under this section is a breach of duty to the persons concerned, but does not affect the validity of appointment, duties or powers or the exercise of duties or powers.

(4) A personal representative shall file in the estate proceeding proof of the publication of notice required by this section. The proof shall include a copy of the published notice.

(5) Intentionally left blank —Ed.

(a) This section does not apply if the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and no assets of the estate have come into the possession or knowledge of the personal representative.

(b) If the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and assets of the estate later come into the possession or knowledge of the personal representative, the personal representative shall, within 30 days after the filing of the inventory or supplemental inventory first showing assets of the estate, commence publication of notice to interested persons as provided in this section. [1969 c.591 §95; 1973 c.506 §26; 2007 c.284 §11; 2019 c.414 §3; 2023 c.18 §1]

Source: Section 113.155 — Publication of notice to interested persons , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 114.453 — OR Code / Title 12 / Chapter 114 / Section 114.453
114.453 Petition for appointment of personal representative
Status: in_force

Any beneficiary, any interested person or the person nominated as personal representative named in the will may petition for the appointment of a personal representative for the sole purpose of pursuing a claim for the wrongful death of the decedent. Except as provided in ORS 114.459 (Waiver of requirements) , a personal representative appointed under this section has all the duties of a personal representative under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) and ORS chapters 113, 114, 115, 116, 117 and 118. In addition to the information required under ORS 113.035 (Petition for appointment of personal representative and probate of will) , a petition filed under this section must include the following information, so far as known:

(1) A statement that the petitioner is filing the petition for the sole purpose of pursuing a wrongful death claim;

(2) The names, relationship to the decedent and post-office addresses of beneficiaries, and the ages of any beneficiaries who are minors; and

(3) A statement that reasonable efforts have been made to identify and locate all beneficiaries. If the petitioner knows of any actual or possible omissions from the list of beneficiaries, the petition must include a statement indicating that there are omissions from the information relating to beneficiaries. [2019 c.166 §5]

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

Source: Section 114.453 — Petition for appointment of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 117.055 — OR Code / Title 12 / Chapter 117 / Section 117.055
117.055 Procedure for administering estate
Status: in_force

Upon the entry of the order of the court finding that the absentee has died and granting letters, administration of the estate of the absentee, whether testate or intestate, shall proceed as provided for the estates of other decedents, except as otherwise provided in this chapter. [1969 c.591 §208]

Source: Section 117.055 — Procedure for administering estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 117.095 — OR Code / Title 12 / Chapter 117 / Section 117.095
117.095 Costs, expenses and charges
Status: in_force

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

Source: Section 117.095 — Costs, expenses and charges , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 112.055 — OR Code / Title 12 / Chapter 112 / Section 112.055
112.055 Escheat
Status: in_force

(1) If, after diligent search and inquiry that is appropriate to the circumstances, taking into account the value of the decedent’s estate, no person takes under ORS 112.025 (Share of surviving spouse if decedent leaves descendants) to 112.045 (Share of others than surviving spouse) , the net intestate estate escheats to the State of Oregon.

(2) If a devisee or a person entitled to take under ORS 112.025 (Share of surviving spouse if decedent leaves descendants) to 112.045 (Share of others than surviving spouse) is not identified or found, the share of that person escheats to the State of Oregon, and the share must be delivered to the State Treasurer for deposit into the Unclaimed Property and Estates Fund and subject to claims under ORS 116.253 (Recovery of escheated property) .

(3) If a devisee or a person entitled to take under ORS 112.025 (Share of surviving spouse if decedent leaves descendants) to 112.045 (Share of others than surviving spouse) is not identified or found:

(a) The State Treasurer has the same preference as the missing devisee or person for the purpose of appointment as personal representative under ORS 113.085 (Preference in appointing personal representative) ;

(b) Title to property of the decedent that would vest in the missing devisee or person under ORS 114.215 (Devolution of and title to property) vests in the State Treasurer to hold for the benefit of the Unclaimed Property and Estates Fund and subject to claims under ORS 116.253 (Recovery of escheated property) ; and

(c) The State Treasurer has all of the rights of the missing devisee or person for the purposes of ORS chapters 111, 112, 113, 114, 115, 116 and 117, including but not limited to the following:

(A) The right to contest any will of the decedent under ORS 113.075 (Will contest) ; and

(B) The right to information under ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) . [1969 c.591 §23; 2003 c.395 §2; 2015 c.387 §5; 2019 c.678 §31; 2021 c.424 §14]

Source: Section 112.055 — Escheat , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.285 — OR Code / Title 12 / Chapter 112 / Section 112.285
112.285 Express revocation or alteration
Status: in_force

(1) A will may be revoked or altered by another will.

(2) A will may be revoked by one or more physical acts by being burned, torn, canceled, obliterated or destroyed, with the intent and purpose of the testator of revoking the will, by the testator, or by another person at the direction of the testator and in the presence of the testator. The injury or destruction of the will by a person other than the testator at the direction and in the presence of the testator shall be proved by at least two witnesses.

(3) A partial revocation of a provision in a will by one or more physical acts as described in subsection (2) of this section is not a valid revocation. One or more physical acts that affect one or more provisions of a will but not the entirety of the will are not effective to revoke those provisions, but clear and convincing evidence may show that the testator intended by the physical act or acts to revoke the entirety of the will. [1969 c.591 §42; 2015 c.387 §15]

Source: Section 112.285 — Express revocation or alteration; partial revocation not valid , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.265 — OR Code / Title 12 / Chapter 118 / Section 118.265
118.265 Application for determination of tax due
Status: in_force

(1) If the executor or trustee of an estate makes a written application to the Department of Revenue for a determination of the tax due under this chapter and discharge from personal liability therefor, the department shall notify the executor or trustee of the amount of tax due under this chapter. The department shall give this notice:

(a) As soon as possible, and in any event within 18 months of the application; or

(b) If the application is made before the return is filed, by the earliest of the following:

(A) Eighteen months after the return is filed.

(B) The expiration of the period prescribed for the assessment of the tax under ORS 305.265 (Deficiency notice) .

(C) The expiration of the period prescribed for the issuance of a notice of deficiency under ORS 314.410 (Time limit for notice of deficiency) .

(2) After payment of the amount in the notice, other than any amount for which the time for payment is extended by the department, the executor or trustee shall be discharged from personal liability for any deficiency in tax. The department shall furnish to the executor or trustee a receipt or writing showing the discharge.

(3) The department shall adopt by rule policies and procedures for administration of applications under this section.

(4) The expiration of the period prescribed for the issuance of a notice of deficiency concerning any tax due under this chapter shall be as provided under ORS 314.410 (Time limit for notice of deficiency) . [2009 c.358 §2]

Note: 118.265 (Application for determination of tax due) 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 118.265 — Application for determination of tax due; discharge from personal liability; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.035 — OR Code / Title 12 / Chapter 112 / Section 112.035
112.035 Share of surviving spouse if decedent leaves no descendant
Status: in_force

If the decedent leaves a surviving spouse and no descendant, the intestate share of the surviving spouse is the entire net intestate estate. [1969 c.591 §21; 2016 c.42 §3]

Source: Section 112.035 — Share of surviving spouse if decedent leaves no descendant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.333 — OR Code / Title 12 / Chapter 116 / Section 116.333
116.333 Withholding of tax
Status: in_force

(1) The personal representative or other person who is in possession of the property of the decedent and who is required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to the person, the amount of tax attributable to the interest of the person. If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the personal representative or the other person required to pay the tax, the personal representative or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction) .

(2) If property held by the personal representative is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative. [1969 c.591 §197]

Source: Section 116.333 — Withholding of tax; recovery from distributee; bond of distributee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).