ORS § 111.075 — OR Code / Title 12 / Chapter 111 / Section 111.075
111.075 Probate jurisdiction vested
Status: in_force

Jurisdiction of all probate matters, causes and proceedings is vested in the county courts of Gilliam, Grant, Harney, Malheur, Sherman and Wheeler Counties and in the circuit court for each other county and as provided in ORS 111.115 (Transfer of estate proceeding from county court to circuit court) . [1969 c.591 §4]

Source: Section 111.075 — Probate jurisdiction vested , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 116.353 — OR Code / Title 12 / Chapter 116 / Section 116.353
116.353 Income interests
Status: in_force

No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder. [1969 c.591 §199]

Source: Section 116.353 — Income interests; life or temporary interests; charging corpus , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 113.195 — OR Code / Title 12 / Chapter 113 / Section 113.195
113.195 Removal of personal representative
Status: in_force

(1) When a personal representative ceases to be qualified as provided in ORS 113.095 (Persons not qualified to act as personal representatives) , or becomes incapable of discharging duties, the court shall remove the personal representative.

(2) When a personal representative has been unfaithful to or neglectful of the trust, the court may remove the personal representative.

(3) When a personal representative has failed to comply with ORS 113.092 (Convicted felon as nominated personal representative) , the court may remove the personal representative.

(4) For other good cause shown, the court may remove the personal representative.

(5) When grounds for removal of a personal representative appear to exist, the court, on its own motion or on the petition of any interested person, shall order the personal representative to appear and show cause why the personal representative should not be removed. A copy of the order to show cause and of the petition, if any, shall be served upon the personal representative and upon the surety of the personal representative as provided in ORS 111.215 (Notice) . [1969 c.591 §99; 1975 c.781 §9; 2017 c.169 §19]

Source: Section 113.195 — Removal of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.025 — OR Code / Title 12 / Chapter 112 / Section 112.025
112.025 Share of surviving spouse if decedent leaves descendants
Status: in_force

If the decedent leaves a surviving spouse and one or more descendants, the intestate share of the surviving spouse is:

(1) If there are one or more surviving descendants of the decedent all of whom are descendants of the surviving spouse also, the entire net intestate estate.

(2) If there are one or more surviving descendants of the decedent one or more of whom are not descendants of the surviving spouse, one-half of the net intestate estate. [1969 c.591 §20; 1987 c.329 §1; 2016 c.42 §2]

Source: Section 112.025 — Share of surviving spouse if decedent leaves descendants , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 115.325 — OR Code / Title 12 / Chapter 115 / Section 115.325
115.325 Action not to be commenced until claim presented and disallowed
Status: in_force

Except as provided in ORS 115.004 (Recovery for failure to make search or give notice) , 115.005 (Presentation of claims) (5) and 115.065 (Claims on secured debts due) , no action against a personal representative on account of a claim shall be commenced until the claim of the plaintiff has been presented to and disallowed by the personal representative. [Formerly 121.090; 1989 c.229 §8; 1993 c.214 §2]

Source: Section 115.325 — Action not to be commenced until claim presented and disallowed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.450 — OR Code / Title 12 / Chapter 114 / Section 114.450
114.450 Deferral of requirements
Status: in_force

If the only asset of an estate is a personal injury cause of action that has not been adjudicated or settled, the court shall:

(1) Defer bond requirements until a settlement of the personal injury claim is approved under ORS 114.447 (Court approval of settlement of personal injury claim or wrongful death claim) ; and

(2) Accept an annual report on the status of the personal injury claim in lieu of the annual account required under ORS 116.083 (Accounting by personal representative) . [2019 c.166 §4]

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

Source: Section 114.450 — Deferral of requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.705 — OR Code / Title 12 / Chapter 114 / Section 114.705
114.705 Liability of recipients of decedent’s nonprobate estate
Status: in_force

(1) The following recipients of the decedent’s nonprobate estate are the only persons who may be required to make a proportional contribution toward the satisfaction of the surviving spouse’s elective share under the provisions of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) :

(a) An original recipient of all or part of the decedent’s nonprobate estate.

(b) A person who has received all or part of the decedent’s nonprobate estate for less than fair consideration from an original recipient of the property, to the extent the person has the property or proceeds of the property.

(2) A recipient of all or part of the decedent’s nonprobate estate who is required to make a proportional contribution toward the satisfaction of the surviving spouse’s elective share may elect to make the contribution by returning property determined to be adequate to satisfy the recipient’s obligation or by paying money equal to the value of that property. [2009 c.574 §17]

Source: Section 114.705 — Liability of recipients of decedent’s nonprobate estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.055 — OR Code / Title 12 / Chapter 114 / Section 114.055
114.055 Nature of support
Status: in_force

(1) Provision for support under ORS 114.015 (Support of spouse and children) ordered by the court may consist of any one or more of the following:

(a) Transfer of title to personal property.

(b) Transfer of title to real property.

(c) Periodic payment of moneys during administration of the estate, but the payments may not continue for more than two years after the date of death of the decedent.

(2) The court, in determining provision for support, shall take into consideration the solvency of the estate, property available for support other than property of the estate, and property of the estate inherited by or devised to the spouse and children. [1969 c.591 §108]

Source: Section 114.055 — Nature of support , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 117.075 — OR Code / Title 12 / Chapter 117 / Section 117.075
117.075 Rights of absentee
Status: in_force

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

(2) The absentee, for a period of five years after distribution of the estate, has a right to recover from the distributees any of the estate or proceeds of the estate of the absentee that remain in their possession, but there is no right of recovery from purchasers of property sold by the distributees. [1969 c.591 §210]

Source: Section 117.075 — Rights of absentee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 116.043 — OR Code / Title 12 / Chapter 116 / Section 116.043
116.043 Petition and order for refund by distributee
Status: in_force

If, after the distribution of property under ORS 116.013 (Petition and order for partial distribution) , it appears that all or any part of the property distributed is required for the payment of claims and expenses of administration, including determined and undetermined state and federal tax liability, the personal representative shall petition the court to order the return of the property. Notice of the hearing on the petition shall be given as provided in ORS 111.215 (Notice) . Upon the hearing the court may order the distributee to return all or part of the property distributed, or to pay the value of the property as of the time of distribution, and may specify the time within which the return or payment must be made. If the property is not returned or the payment is not made within the time ordered, the person failing to return the property or pay its value may be adjudged in contempt of court and judgment may be entered against the person and the sureties of the person, if any. [1969 c.591 §172; 2017 c.169 §57]

Source: Section 116.043 — Petition and order for refund by distributee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 118.230 — OR Code / Title 12 / Chapter 118 / Section 118.230
118.230 Lien of tax
Status: in_force

(1) Every tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) is a lien upon the property embraced in any inheritance, devise, bequest, legacy or gift until paid, and the person to whom such property is transferred, and the personal representatives and trustees of every estate embracing such property are personally liable for such tax until its payment, to the extent of the value of such property.

(2) Taxes imposed under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) may be assessed and collected by the Department of Revenue in the same manner as income taxes are assessed and collected under ORS chapter 314. The department may issue a warrant as provided in ORS 314.430 (Warrant for collection of taxes) and record the warrant in the County Clerk Lien Record maintained under ORS 205.130 (Recording duties of county clerk) . A warrant issued under this section has the same force and effect as a warrant issued under ORS 314.430 (Warrant for collection of taxes) . [Amended by 1969 c.591 §214; 1975 c.762 §8; 1977 c.870 §26; 1985 c.85 §4; 1987 c.758 §5; 2003 c.806 §8]

Source: Section 118.230 — Lien of tax; liability for payment; assessment and collection of taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.225 — OR Code / Title 12 / Chapter 112 / Section 112.225
112.225 Who may make a will
Status: in_force

Any person who is 18 years of age or older or who has been lawfully married or who has been emancipated in accordance with ORS 419B.550 (Definitions for ORS 419B.550 to 419B.558) to 419B.558 (Entry of judgment of emancipation) , and who is of sound mind, may make a will. [1969 c.591 §36; 2015 c.387 §10]

Source: Section 112.225 — Who may make a will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.456 — OR Code / Title 12 / Chapter 114 / Section 114.456
114.456 Information to beneficiaries and Department of Human Services and Oregon Health Authority
Status: in_force

(1) A personal representative appointed under ORS 114.453 (Petition for appointment of personal representative) shall deliver or mail to the beneficiaries at their last-known address information that must include:

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

(b) The name of the decedent and the place and date of the death of the decedent;

(c) The name and address of the personal representative, the attorney representing the personal representative in the wrongful death action and the attorney representing the personal representative in the probate proceeding;

(d) The date of the appointment of the personal representative; and

(e) A statement advising the beneficiaries that the rights of the beneficiaries may be affected by the proceeding and that additional information may be obtained from the records of the court, the personal representative or the attorney for the personal representative.

(2) If the personal representative is a beneficiary named in the petition, the personal representative is not required to deliver or mail the information under this section to the personal representative.

(3) Within 30 days after the date of appointment the personal representative shall cause to be filed in the estate proceeding proof of the delivery or mailing required by this section or a waiver of notice as provided under ORS 111.225 (Waiver of notice) . The proof must include a copy of the information delivered or mailed and the names of the persons to whom it was delivered or mailed.

(4) If before the filing of the motion to close the estate under ORS 114.462 (Motion to close estate) the personal representative has actual knowledge that the petition did not include the name and address of any beneficiary, the personal representative shall:

(a) Make reasonable efforts under the circumstances to ascertain the names and addresses of the beneficiaries that were not included;

(b) Promptly deliver or mail information specified in subsection (1) of this section to each beneficiary located after the filing of the petition and before the filing of the motion to close the estate under ORS 114.462 (Motion to close estate) and to the State Treasurer; and

(c) File in the estate proceeding, on or before filing the motion to close the estate under ORS 114.462 (Motion to close estate) , proof of compliance with this subsection or a waiver of notice as provided under ORS 111.225 (Waiver of notice) .

(5) Within 30 days after the appointment of the personal representative, the personal representative must mail or deliver the following information to the Department of Human Services and the Oregon Health Authority:

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

(b) The name of the decedent and the place and date of the death of the decedent;

(c) The name and address of the personal representative, the attorney representing the personal representative in the wrongful death action and the attorney representing the personal representative in the probate proceeding;

(d) The date of the appointment of the personal representative; and

(e) Any other information required by rule of the department or the authority. [2019 c.166 §6; 2019 c.678 §41b]

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

Source: Section 114.456 — Information to beneficiaries and Department of Human Services and Oregon Health Authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.133 — OR Code / Title 12 / Chapter 116 / Section 116.133
116.133 Distribution
Status: in_force

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

(2) Except as provided in ORS 112.405 (Children born, adopted or conceived after execution of will) as to the shares of pretermitted children, and in ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) relating to the elective share of the surviving spouse, shares of distributees abate without any preference or priority as between real and personal property in the following order:

(a) Property not disposed of by the will.

(b) Residuary devises.

(c) General devises.

(d) Specific devises.

(3) A general devise charged on any specific property or fund is considered, for purposes of abatement, property specifically devised to the extent of the value of the thing on which it is charged. Upon the failure or insufficiency of the thing on which it is charged, it is considered a general devise to the extent of the failure or insufficiency.

(4) Abatement within each classification is in proportion to the amounts of property each of the distributees would have received had full distribution of the property been made in accordance with the terms of the will.

(5) Persons to whom the will gives tangible personal property not used in trade, agriculture or other business are not required to contribute from that property unless the particular devise forms a substantial amount of the total estate and the court specifically orders contribution because of the devise.

(6) When the subject matter of a preferred devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets. [1969 c.591 §180; 2009 c.574 §22]

Source: Section 116.133 — Distribution; order in which assets appropriated; abatement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 116.173 — OR Code / Title 12 / Chapter 116 / Section 116.173
116.173 Compensation of personal representative
Status: in_force

(1) As used in this section, “property subject to the jurisdiction of the court” means:

(a) All property owned by the decedent at the time of death that is subject to administration, including but not limited to amounts recovered on a personal injury claim, as defined in ORS 114.441 (Definitions for ORS 114.441 to 114.462) ;

(b) All income received during the course of the administration of the estate;

(c) All gains realized on the sale or disposition of assets during the course of the administration of the estate, to the extent that the gain realized on each asset sold or disposed of exceeds the value of the asset as provided in subsection (2) of this section;

(d) All unrealized gains on assets acquired during the course of administration of the estate; and

(e) Proceeds recovered in a wrongful death claim, as defined in ORS 114.441 (Definitions for ORS 114.441 to 114.462) , by judgment or settlement.

(2) Intentionally left blank —Ed.

(a) For purposes of this section, each asset shall be valued at its highest value as shown in the inventory, any amended or supplemental inventory, any interim account or the final account or statement in lieu of the final account filed under ORS 116.083 (Accounting by personal representative) , which may be based upon revaluation of the asset to reflect its then current fair market value.

(b) If the highest value of an asset as shown in the inventory, any amended or supplemental inventory, any interim account or the final account or statement in lieu of the final account filed under ORS 116.083 (Accounting by personal representative) was materially misstated at the time of filing of the document, the value of the asset is the highest correctly stated value of the asset as shown in the inventory, any amended or supplemental inventory, any interim account or the final account or statement in lieu of the final account filed under ORS 116.083 (Accounting by personal representative) .

(3) Unless the court has granted a request for a different determination of the compensation of the personal representative under ORS 113.038 (Request for different method of compensation of personal representative) , upon application to the court a personal representative is entitled to receive compensation for services as provided in this section. If there is more than one personal representative acting concurrently or consecutively, the compensation may not be increased, but may be divided among the personal representatives as they agree or as the court may order. The compensation is a commission upon the whole estate, as follows:

(a) Upon the property subject to the jurisdiction of the court:

(A) Seven percent of any sum not exceeding $1,000.

(B) Four percent of all above $1,000 and not exceeding $10,000.

(C) Three percent of all above $10,000 and not exceeding $50,000.

(D) Two percent of all above $50,000.

(b) One percent of the property, exclusive of life insurance proceeds, not subject to the jurisdiction of the court but reportable for Oregon estate tax or federal estate tax purposes.

(4) In all cases, further compensation as is just and reasonable may be allowed by the court for any extraordinary and unusual services, including services not ordinarily required of a personal representative in the performance of duties as a personal representative.

(5) When a decedent by will has made special provision for the compensation of a personal representative:

(a) The personal representative is not entitled to any other compensation for services unless prior to appointment the personal representative signs and files with the clerk of the court a written renunciation of the compensation provided by the will.

(b) If the assets of the estate are insufficient to pay in full all expenses or claims of the estate, the compensation of the personal representative may not exceed the compensation provided by subsections (3) and (4) of this section. [Formerly 117.680; 2005 c.126 §1; 2011 c.526 §20; 2017 c.169 §36; 2019 c.166 §10]

Source: Section 116.173 — Compensation of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 116.163 — OR Code / Title 12 / Chapter 116 / Section 116.163
116.163 Distribution to foreign personal representative
Status: in_force

When administration of an estate in this state has been completed and the estate is in a condition to be distributed, the court, upon application by the personal representative, may authorize the delivery to the personal representative of an estate of a decedent pending in a foreign jurisdiction of such property as the court finds appropriate for the payment of debts, taxes or other charges or for distribution to the distributees of the estate in the foreign jurisdiction. [1969 c.591 §183]

Source: Section 116.163 — Distribution to foreign personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 113.065 — OR Code / Title 12 / Chapter 113 / Section 113.065
113.065 Establishing foreign wills
Status: in_force

(1) The written will of a testator who died domiciled outside this state, which upon probate may operate upon property in this state, may be admitted to probate upon petition, by filing a certified copy of the will and a certified copy of the order admitting the will to probate or evidencing its establishment in the jurisdiction where the testator died domiciled.

(2) A will offered for probate under this section may be contested for a cause that would be grounds for rejection of a will of a testator who died domiciled in this state. [1969 c.591 §86; 2017 c.169 §49]

Source: Section 113.065 — Establishing foreign wills , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 116.323 — OR Code / Title 12 / Chapter 116 / Section 116.323
116.323 Apportionment proceedings
Status: in_force

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

(2) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in ORS 116.313 (Apportionment among interested persons) because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.

(3) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the personal representative, the court may charge the personal representative with the amount of the assessed penalties and interest.

(4) In any suit or judicial proceeding to 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) , the determination of the probate court in respect thereto is prima facie correct. [1969 c.591 §196]

Source: Section 116.323 — Apportionment proceedings; equitable apportionment; penalties and interest; court determination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.815 — OR Code / Title 12 / Chapter 112 / Section 112.815
112.815 Conditions for disposal of will
Status: in_force

An attorney who has custody of a will may dispose of the will in accordance with ORS 112.820 (Procedure for destruction of will) if:

(1) The attorney is licensed to practice law in the State of Oregon;

(2) The will is not subject to a contract to make a will or devise or not to revoke a will or devise; and

(3) Intentionally left blank —Ed.

(a) If the attorney knows the testator is deceased, at least five years have elapsed since the testator’s death and the attorney does not know and after diligent inquiry has been unable to ascertain the addresses for the personal representative and each successor personal representative named in the will or, if the attorney was able to locate the personal representative or one or more of the successor personal representatives named in the will, none will accept delivery of the will; or

(b) If the attorney does not know the testator is deceased, at least 20 years have elapsed since execution of the will and the attorney does not know and after diligent inquiry has been unable to ascertain the address of the testator. [1989 c.770 §4; 2021 c.272 §10]

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

Source: Section 112.815 — Conditions for disposal of will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.542 — OR Code / Title 12 / Chapter 114 / Section 114.542
114.542 Summary determination
Status: in_force

(1) Intentionally left blank —Ed.

(a) A creditor of an estate whose claim has been presented within the time permitted by ORS 114.540 (Procedure for claims) (1) and disallowed by the affiant in whole or in part may within 30 days after the date of mailing or delivery of the notice of disallowance file with the probate court a petition for summary determination of the claim by the court.

(b) A creditor of the decedent whose claim is listed in the simple estate affidavit as disputed may within four months after the filing of the affidavit or amended affidavit listing the disputed claim file with the probate court a petition for summary determination of the creditor’s claim by the court.

(2) The court shall hear a petition for summary determination filed under this section without a jury, after notice to the creditor and affiant, and any interested person may be heard in the proceeding.

(3) The claim may be proved as provided in ORS 115.195 (Proof for court allowance of disallowed claim) .

(4) Upon a hearing under this section the court shall determine the claim in a summary manner and shall make an order allowing or disallowing the claim in whole or in part.

(5) An order of the court made upon summary determination under this section may not be appealed and may be enforced only by the filing of a petition for summary review under ORS 114.550 (Summary review of administration of estate) . [2019 c.165 §12; 2023 c.17 §14]

Source: Section 114.542 — Summary determination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.092 — OR Code / Title 12 / Chapter 113 / Section 113.092
113.092 Convicted felon as nominated personal representative
Status: in_force

(1) A person nominated as personal representative who has been convicted of a felony shall inform the court of the conviction. The conviction shall not disqualify the nominee from acting as personal representative unless the court finds that the facts underlying the conviction are substantially similar to facts which would constitute grounds for removal of a personal representative under ORS 113.195 (Removal of personal representative) (2), and the court has reasonable grounds to believe that such person will be unfaithful to or neglectful of the trust.

(2) A nominee who fails to inform the court of a felony conviction may be disqualified from acting as personal representative. A personal representative who so fails to inform the court may be removed. [1975 c.781 §8]

Source: Section 113.092 — Convicted felon as nominated personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 113.135 — OR Code / Title 12 / Chapter 113 / Section 113.135
113.135 Designation of attorney to be filed
Status: in_force

If the personal representative has employed an attorney to represent the personal representative in the administration of the estate, the personal representative shall file in the estate proceeding the name and post-office address of the attorney unless that information appears in the petition or the order appointing the personal representative. [1969 c.591 §93]

Source: Section 113.135 — Designation of attorney to be filed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.590 — OR Code / Title 12 / Chapter 112 / Section 112.590
112.590 Protection of bona fide purchasers
Status: in_force

(1) Unless the person has notice of the claim at the time the purchase, payment or delivery is made, a person who purchases property for value, or who receives payment, property or other benefit in full or partial satisfaction of a legally enforceable obligation, is not liable to another person with a claim to the payment, property or benefit by reason of the operation of the survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) and need not return the payment, property or other benefit.

(2) A person who receives payment, property, or other benefit to which the person is not entitled by reason of the survivorship rules established under ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) must return the payment, property or other benefit if:

(a) The person was aware of a claim to the payment, property or other benefit 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) at the time the purchase, payment or delivery was made; or

(b) The person received the payment, property or other benefit for no value.

(3) A person who receives any payment, property or other benefit to which the person is not entitled because any part of ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) is preempted by federal law must return the payment, property or other benefit if the person received the payment, property or other benefit for no value.

(4) Any person who is required to return any payment, property or other benefit under this section and who does not return the payment, property or other benefit is personally liable to a person with a right to the property 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) or with a right to the property by reason of federal preemption of all or part of the survivorship rules. [1999 c.131 §8]

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

Source: Section 112.590 — Protection of bona fide purchasers; personal liability of recipient , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.015 — OR Code / Title 12 / Chapter 112 / Section 112.015
112.015 Net intestate estate
Status: in_force

(1) Any part of the net estate of a decedent not effectively disposed of by the will of the decedent shall pass as provided in ORS 112.025 (Share of surviving spouse if decedent leaves descendants) to 112.055 (Escheat) .

(2) A decedent by will may expressly exclude or limit the right of an individual or class to succeed to property of the decedent passing by intestate succession. If that individual or a member of that class survives the decedent, the share of the decedent’s intestate estate to which that individual or class would have succeeded passes as if that individual or each member of that class had disclaimed that individual’s or member’s intestate share. [1969 c.591 §19; 2015 c.387 §2]

Source: Section 112.015 — Net intestate estate; effect of exclusion by will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.235 — OR Code / Title 12 / Chapter 112 / Section 112.235
112.235 Execution of a will
Status: in_force

(1) Except as provided in ORS 112.238 (Exception to will execution formalities) , a will shall be in writing and shall be executed in accordance with the following formalities:

(a) The testator, in the presence of each of the witnesses, shall:

(A) Sign the will;

(B) Direct one of the witnesses or some other person to sign the name of the testator and the signer’s own name on the will; or

(C) Acknowledge the signature previously made on the will by the testator or at the testator’s direction.

(b) At least two witnesses shall each:

(A) Intentionally left blank —Ed.

(i) See the testator sign the will;

(ii) Hear the testator acknowledge the signature on the will; or

(iii) Hear or observe the testator direct some other person to sign the name of the testator; and

(B) Attest the will by signing the witness’ name to the will within a reasonable time before the testator’s death.

(2) The signature by a witness on an affidavit executed contemporaneously with execution of a will is considered a signature by the witness on the will in compliance with subsection (1)(b)(A)(iii) of this section if necessary to prove the will was duly executed in compliance with this section.

(3) A will executed in compliance with the Uniform International Wills Act shall be deemed to have complied with the formalities of this section.

(4) As used in this section, “writing” does not include an electronic record, document or image. [1969 c.591 §37; 1973 c.506 §7; 1981 c.481 §4; 2015 c.387 §11]

Source: Section 112.235 — Execution of a will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.560 — OR Code / Title 12 / Chapter 114 / Section 114.560
114.560 Exclusive remedy
Status: in_force

The exclusive remedy of a person injured by the failure of the affiant or any claiming successor to comply with the requirements of ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) is a summary determination under ORS 114.542 (Summary determination) , a summary review of administration under ORS 114.550 (Summary review of administration of estate) or the filing of a petition for appointment of a personal representative for the estate within the time allowed by ORS 114.555 (Transfer of interest of decedent in property described in affidavit) . [1989 c.228 §9; 2019 c.165 §20]

JANUARY 1, 2011

Source: Section 114.560 — Exclusive remedy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 119.076 — OR Code / Title 12 / Chapter 119 / Section 119.076
119.076 Uniformity of application and construction
Status: in_force

In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the enacting states. [2016 c.19 §17]

Source: Section 119.076 — Uniformity of application and construction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 114.365 — OR Code / Title 12 / Chapter 114 / Section 114.365
114.365 Validation of certain sales
Status: in_force

The following are the subject of validating Acts:

(1) Certain sales of decedent’s real property made prior to 1903 where confirmation of sale was premature, validated by page 133, section 2, General Laws of Oregon 1903.

(2) Certain sales of decedent’s property made prior to 1907 under power in will, validated by chapter 175, General Laws of Oregon 1907.

(3) Certain sales of decedent’s real property made prior to 1917 where publication of the notice of sale was improper, validated by section 2, chapter 114, General Laws of Oregon 1917.

(4) Certain sales by executors or administrators made prior to 1943, validated by chapter 26, Oregon Laws 1943. [Formerly 116.835]

Source: Section 114.365 — Validation of certain sales , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.253 — OR Code / Title 12 / Chapter 116 / Section 116.253
116.253 Recovery of escheated property
Status: in_force

(1) Within 10 years after the death of a decedent whose estate escheated in whole or in part to the state, or within eight years after the entry of a judgment or order escheating property of an estate to the state, a claim may be made for the property escheated, or the proceeds thereof, by or on behalf of a person not having actual knowledge of the escheat or by or on behalf of a person who at the time of the escheat was unable to prove entitlement to the escheated property.

(2) The claim shall be made by a petition filed with the State Treasurer. The petition must include:

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

(b) The age and place of residence of the claimant by whom or on whose behalf the petition is filed;

(c) A brief description of the property or source of funds believed to have been escheated to the state;

(d) That the claimant lawfully is entitled to the property or proceeds;

(e) That at the time the property escheated to the state the claimant had no knowledge or notice thereof or was unable to prove entitlement to the escheated property and has subsequently acquired new evidence of that entitlement;

(f) That the claimant claims the property or proceeds as an heir or devisee or as the personal representative of the estate of an heir or devisee, setting forth any relationship between the claimant and the decedent who at the time of death owned the escheated property;

(g) That 10 years have not elapsed since the death of the decedent or that eight years have not elapsed since the entry of the judgment or order escheating the property to the state; and

(h) If the petition is not filed by the claimant, the status of the petitioner.

(3) If the State Treasurer determines that the claimant is entitled to escheated estate property, the State Treasurer shall:

(a) Pay from the Unclaimed Property and Estates Fund the proportional share of the proceeds or value of the property without interest and subject to the proportional share of the costs of administering the estate, including attorney fees and personal representative fees paid by the estate; or

(b) If personal or real property is in the Unclaimed Property and Estates Fund, transfer the property without interest and subject to a claim of the Unclaimed Property and Estates Fund of a proportional share of the costs of administering the estate, including attorney fees and personal representative fees paid by the estate, and any property taxes or other costs of managing or improving the property, whether incurred before or after the close of the estate.

(4) If the person whose property escheated or reverted to the state was at any time a patient of a state institution in Oregon for persons with mental illness or of the Eastern Oregon Training Center, the reasonable unpaid cost of the care and maintenance of the person while a ward of the institution, regardless of when the cost was incurred, may be deducted from, or, if necessary, be offset in full against, the amount of the escheated property. The reasonable unpaid cost of care and maintenance shall be determined in accordance with ORS 179.701 (Determination of cost-of-care rates) .

(5) For the purposes of this section, the death of the decedent is presumed to have occurred on the date shown in the decedent’s certified copy of the death record or in any other similar document issued by the jurisdiction in which the death occurred or issued by an agency of the federal government.

(6) A person aggrieved by a determination of the State Treasurer under this section may seek a contested case hearing under ORS 183.413 (Notice to parties before hearing of rights and procedure) to 183.470 (Orders in contested cases) . [Formerly 120.130; 2003 c.395 §18; 2003 c.576 §380a; 2007 c.70 §23; 2007 c.284 §3; 2009 c.595 §83; 2013 c.36 §34; 2013 c.218 §15; 2013 c.366 §61; 2019 c.678 §46; 2021 c.424 §16]

Source: Section 116.253 — Recovery of escheated property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.441 — OR Code / Title 12 / Chapter 114 / Section 114.441
114.441 Definitions for ORS 114.441 to 114.462
Status: in_force

As used in ORS 114.441 (Definitions for ORS 114.441 to 114.462) to 114.462 (Motion to close estate) :

(1) “Beneficiary” means a person for whose benefit an action against a wrongdoer may be brought under ORS 30.020 (Action for wrongful death) .

(2) “Interested person” has the meaning given that term in ORS 111.005 (Definitions for probate law) .

(3) “Personal injury claim” means a cause of action arising out of injuries to a decedent, caused by the wrongful act or omission of another, that do not result in the death of the decedent.

(4) “Wrongful death claim” means a cause of action arising out of injuries to a decedent, caused by the wrongful act or omission of another, that result in the death of the decedent. [2019 c.166 §1]

Note: 114.441 (Definitions for ORS 114.441 to 114.462) to 114.462 (Motion to close estate) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 114 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 114.441 — Definitions for ORS 114.441 to 114.462 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.227 — OR Code / Title 12 / Chapter 112 / Section 112.227
112.227 Intention of testator expressed in will as controlling
Status: in_force

The intention of a testator as expressed in the will of the testator controls the legal effect of the dispositions of the testator. The rules of construction expressed in this section, ORS 112.230 (Local law of state selected by testator controlling unless against public policy) and 112.410 (Effect of general disposition or residuary clause on testator’s power of appointment) apply unless a contrary intention is indicated by the will. [1973 c.506 §10]

Source: Section 112.227 — Intention of testator expressed in will as controlling , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.140 — OR Code / Title 12 / Chapter 118 / Section 118.140
118.140 Credit based upon value of natural resource property
Status: in_force

(1) As used in this section:

(a) “Adjusted gross estate” means the value of the gross estate reduced by the sum of the amounts allowable under sections 2053 and 2054 of the Internal Revenue Code.

(b) “Family member” means a member of the family, as defined in section 2032A of the Internal Revenue Code, of the decedent.

(c) “Farm business” means a business operated for the primary purpose of obtaining a profit in money by:

(A) Raising, harvesting or selling fruit or crops;

(B) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or bees, or the produce thereof;

(C) Dairying and selling dairy products;

(D) Breeding, stabling or training equines;

(E) Propagating, cultivating, maintaining or harvesting aquatic species, birds or animal species to the extent allowed by the rules adopted by the State Fish and Wildlife Commission;

(F) Raising nursery stock;

(G) Practicing animal husbandry; or

(H) Raising other agricultural or horticultural products.

(d) “Farm use” has the meaning given that term in ORS 308A.056 (Definition of “farm use.”) .

(e) “Fishing business” has the meaning given that term in section 1301(b)(4) of the Internal Revenue Code.

(f) “Forestland” has the meaning given that term in ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) .

(g) “Forestry business” means a business operated for the primary purpose of obtaining a profit in money by the planting, cultivating, caring for, preparing, harvesting or cutting of timber or trees for market.

(h) “Homesite” has the meaning given that term in ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) .

(i) “Natural resource property” means the following property in this state, if on the date of the decedent’s death the property is owned by the decedent and used in the operation of a farm business, forestry business or fishing business owned by the decedent:

(A) Real property used as forestland or as forestland homesites, not to exceed 5,000 acres, or that is in farm use.

(B) Timber or trees.

(C) Crops, fruit or other horticultural products, both growing and stored.

(D) Forestry business or farm business equipment.

(E) Livestock, poultry, fur-bearing animals, bees, dairying animals, equines, aquatic species, birds or other animal species, including stored products or by-products.

(F) Nursery stock as defined in ORS 571.005 (Definitions for ORS 571.005 to 571.230) .

(G) Boats, gear, equipment, vessel licenses or permits, commercial fishing licenses or permits and other real or personal property used in the operation of a fishing business.

(H) Real or personal property used to process and sell the catch of a fishing business in fresh, canned or smoked form directly to consumers, including a restaurant with seating capacity of fewer than 15 seats at which catch from the fishing business is prepared and sold.

(I) An operating allowance.

(J) Any other tangible and intangible personal property used in the operation of a farm business, forestry business or fishing business.

(j) “Operating allowance” means cash or a cash equivalent that is spent, maintained, used or available for the operation of a farm business, forestry business or fishing business and not spent or used for any other purpose.

(k) “Qualified beneficiary” has the meaning given that term in ORS 130.010 (UTC 103. Definitions) .

(L) “Real property” means real property, as defined in ORS 307.010 (Definitions of “land” and “real property” for state property tax laws) , that is in this state.

(2) Intentionally left blank —Ed.

(a) An estate shall be allowed a credit for the value of natural resource property claimed. Any operating allowance claimed under this section may not exceed the lesser of $1 million or 15 percent of the total value of natural resource property claimed, not including the operating allowance.

(b) The credit allowed under this section shall be computed by multiplying the tax that would be payable under this chapter absent the credit by a ratio, the numerator of which is an amount equal to the lesser of the amount of natural resource property claimed under this section or $7.5 million, and the denominator of which is an amount equal to the total adjusted gross estate.

(c) An executor may:

(A) Elect not to claim the credit allowed under this section;

(B) Elect to claim less than the full amount of the credit allowed under this section; or

(C) Elect to claim the credit only for the value of certain assets.

(3) Except as provided in subsections (4), (7) and (8) of this section, a credit is allowed under this section only if:

(a) The total adjusted gross estate does not exceed $15 million;

(b) The total value of natural resource property in the estate is at least 50 percent of the total adjusted gross estate that is in this state;

(c) The natural resource property is transferred to a family member; and

(d) During an aggregate period of five out of the eight years ending on the date of the decedent’s death, the decedent or a family member operated a farm business, forestry business or fishing business and the property for which a credit is claimed under this section is part of the business.

(4) Property that otherwise meets the requirements of this section shall be allowed a credit under this section if:

(a) The property is the subject of a net cash lease to or from the decedent or a qualified beneficiary who is a family member;

(b) The property is held in trust for a qualified beneficiary who is a family member; or

(c) The property replaces natural resource property, and the replacement property would otherwise meet the definition of natural resource property except that it was acquired after the date of the decedent’s death but before the estate tax return is filed. In order to qualify under this paragraph, real property must be replaced with real property.

(5) A credit is allowed under this section for the following real property only if the real property was owned by the decedent or a family member during an aggregate period of five out of the eight years ending on the date of the decedent’s death and used in a business described in subsection (3)(d) of this section:

(a) Real property used as forestland or as forestland homesites, not to exceed 5,000 acres.

(b) Real property used in farm use.

(6) A credit is allowed under this section for property used in the operation of a fishing business only if the decedent or a family member, during an aggregate period of five out of the eight years ending on the date of the decedent’s death:

(a) Owned a vessel used in taking food fish or shellfish for commercial purposes as defined in ORS 506.006 (General definitions) ;

(b) Held a boat license as provided in ORS 508.260 (Boat license) ;

(c) Held a commercial fishing license under ORS 508.235 (Commercial fishing license) ; and

(d) Held one or more restricted fisheries permits as provided in ORS chapter 508 or an equivalent restricted vessel permit system under the laws of another state.

(7) For the purpose of meeting the requirements of subsection (5) of this section, in determining the period of time during which the decedent or a family member owned real property received in exchange under section 1031 of the Internal Revenue Code or acquired in an involuntary conversion under section 1033 of the Internal Revenue Code, the period during which the decedent or a family member owned the exchanged or acquired real property, if the exchanged or acquired real property was used in the farm business or forestry business, may be included.

(8) Property that otherwise meets the requirements of this section and that is owned indirectly by the decedent or a family member qualifies for a credit under this section if the property is owned through an interest in a limited liability company or in a corporation, partnership or trust as the terms corporation, partnership or trust are used in section 2032A(g) of the Internal Revenue Code. In order to qualify under this subsection, at least one family member must materially participate in the business after the transfer. For purposes of this subsection, “materially participate” means to engage in active management, as defined in section 2032A of the Internal Revenue Code, of the farm business, forestry business or fishing business. The Department of Revenue may adopt rules to administer this subsection consistent with this definition.

(9) Intentionally left blank —Ed.

(a) A disposition shall occur and 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 the natural resource property for which a credit is allowed under this section is not used in the operation of a farm business, forestry business or fishing business for at least five out of the eight calendar years following the decedent’s death or is transferred to a person other than a family member or another entity eligible for the credit allowed under this section.

(b) The use of cash or other assets for which a credit is claimed under this section for the payment of federal estate taxes or state inheritance or estate taxes shall be a disposition and an additional tax shall be imposed under this subsection.

(c) The conveyance after the decedent’s death of property that otherwise meets the requirements of this section and is conveyed as a qualified conservation contribution, as defined in section 170(h) of the Internal Revenue Code, is not a disposition requiring payment of additional tax under this subsection.

(d) Natural resource property may be replaced with real property or personal property after the credit is claimed and not result in a disposition subject to an additional tax if the replacement property is used in the operation of the farm business, forestry business or fishing business. Real property for which a credit is claimed under this section may be replaced only with real property that would otherwise qualify as natural resource property and that replacement must be made within one year to avoid a disposition and additional tax, except that a replacement of property that is involuntarily converted under section 1033 of the Internal Revenue Code must occur within two years.

(e) The additional tax liability shall be the amount of additional tax that would have been imposed, had the disqualified property not been included in the numerator of the ratio in subsection (2)(b) of this section, multiplied by ((five minus the number of years the property was used as natural resource property) divided by five). The additional tax liability is the responsibility of the owner of the property at the time of the disposition or disqualifying event and is due within six months after the date on which the disposition or event occurs. The Department of Revenue may establish by rule procedures for reporting the additional tax due, consistent with ORS chapter 305.

(f) Prior to the executor’s identification of property for which a credit under this section is claimed, the executor shall notify the transferee of the potential for tax consequences to the transferee if the transferee fails to meet the conditions of paragraph (a) of this subsection. The transferee’s written acknowledgment of this notice shall be attached to the estate tax return.

(10) The executor shall identify property for which a credit under this section is claimed, by asset, on a form prescribed by the department and filed with the estate tax return. Transferees of property for which a credit under this section has been claimed shall file a report with the department on a form prescribed by the department. This report shall be filed annually until the requirements of subsection (9)(a) of this section are met and shall require tracking of each asset for which the credit has been claimed, with confirmation that each asset falls into one of the following categories:

(a) The asset is still used in the operation of a farm business, forestry business or fishing business;

(b) The asset has been replaced with property that meets the requirements of subsection (9)(d) of this section; or

(c) The asset has been subject to a disposition under subsection (9) of this section, resulting in additional tax. [2007 c.843 §68; 2008 c.28 §1; 2011 c.526 §7; 2015 c.301 §1]

Source: Section 118.140 — Credit based upon value of natural resource property; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 116.208 — OR Code / Title 12 / Chapter 116 / Section 116.208
116.208 Motion to close estate with no known assets
Status: in_force

(1) If the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and no assets of the estate have come into the possession or knowledge of the personal representative, the personal representative may move to close the estate no earlier than four months after the latest date of delivery or mailing of the information described in ORS 113.145 (Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority) .

(2) The motion must state that no assets of the estate have come into the possession or knowledge of the personal representative and that the purpose for filing the petition under ORS 113.035 (Petition for appointment of personal representative and probate of will) has been accomplished.

(3) The personal representative shall set a time for filing objections to the motion to close the estate. Not less than 20 days before the time set, the personal representative shall mail a copy of the motion to close the estate to the persons who would be entitled to receive a copy of the final account under ORS 116.093 (Notice for filing objections to final account and petition for distribution) .

(4) If the court grants the motion, the court shall enter a general judgment closing the estate and discharging the personal representative. The discharge so entered operates as a release of the personal representative from further duties and as a bar to any action against the personal representative. The court may, in its discretion and upon such terms as may be just, within one year after entry of the judgment of discharge, permit an action to be brought against the personal representative if the judgment of discharge was taken through fraud or misrepresentation of the personal representative or through the mistake, inadvertence, surprise or excusable neglect of the claimant. [2019 c.414 §9]

Source: Section 116.208 — Motion to close estate with no known assets; judgment; discharge of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 115.070 — OR Code / Title 12 / Chapter 115 / Section 115.070
115.070 Claims on debts reduced to judgments
Status: in_force

If a judgment was entered on a claim prior to the death of the decedent but was not a lien against property of the estate on the date of the decedent’s death, the claim shall be presented in the same manner as if no judgment had been entered, and a copy of the judgment shall be attached to the claim. A claim for which a judgment was entered prior to the death of the decedent may be disallowed only if the judgment was void or voidable, or if the judgment could have been set aside on the date of the decedent’s death, or if the claim is not presented within the time required by ORS 115.005 (Presentation of claims) . If the judgment was a lien against property of the estate on the date of the decedent’s death it shall be treated as a claim on a debt due for which the creditor holds security under ORS 115.065 (Claims on secured debts due) . In all other respects a claim that has been reduced to judgment shall have the same priority under ORS 115.125 (Order of payment of expenses and claims) as the claim would have had were it not reduced to judgment. [1989 c.229 §11; 2017 c.169 §29]

Source: Section 115.070 — Claims on debts reduced to judgments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.625 — OR Code / Title 12 / Chapter 114 / Section 114.625
114.625 Who may exercise right of election
Status: in_force

The elective share may be personally claimed by a surviving spouse, or may be claimed on the surviving spouse’s behalf by a conservator, guardian or agent under the authority of a power of attorney. [2009 c.574 §7]

Source: Section 114.625 — Who may exercise right of election , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 117.045 — OR Code / Title 12 / Chapter 117 / Section 117.045
117.045 Effect of finding of death
Status: in_force

The finding of the court that the absentee has died is conclusive as to the estate of the absentee only if:

(1) Notice of the hearing on the petition was given as required by ORS 117.015 (Setting date of hearing on petition) ; and

(2) The court finds that diligent search for the absentee was made. [1969 c.591 §207]

Source: Section 117.045 — Effect of finding of death , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 112.238 — OR Code / Title 12 / Chapter 112 / Section 112.238
112.238 Exception to will execution formalities
Status: in_force

(1) Although a writing was not executed in compliance with ORS 112.235 (Execution of a will) , the writing may be treated as if it had been executed in compliance with ORS 112.235 (Execution of a will) if the proponent of the writing establishes by clear and convincing evidence that the decedent intended the writing to constitute:

(a) The decedent’s will;

(b) A partial or complete revocation of the decedent’s will; or

(c) An addition to or an alteration of the decedent’s will.

(2) A writing described in subsection (1) of this section may be filed with the court for administration as the decedent’s will pursuant to ORS 113.035 (Petition for appointment of personal representative and probate of will) . The proponent of the writing shall give notice of the filing of the petition under ORS 113.035 (Petition for appointment of personal representative and probate of will) to those persons identified in ORS 113.035 (Petition for appointment of personal representative and probate of will) (5), (7), (8) and (9). Persons receiving notice under this subsection shall have 20 days after the notice was given to file written objections to the petition. The court may make a determination regarding the decedent’s intent after a hearing or on the basis of affidavits.

(3) The proponent of a writing described in subsection (1) of this section may file a petition with the court to establish the decedent’s intent that the writing was to be a partial or complete revocation of the decedent’s will or an addition to or an alteration of the decedent’s will. The proponent shall give notice of the filing to any personal representative appointed by the court, the devisees named in any will admitted to probate and those persons identified in ORS 113.035 (Petition for appointment of personal representative and probate of will) (5). Persons receiving notice under this subsection shall have 20 days after the notice was given to file written objections to the petition. The court may make a determination regarding the decedent’s intent after a hearing or on the basis of affidavits.

(4) Intentionally left blank —Ed.

(a) If the court determines that clear and convincing evidence exists showing that a writing described in subsection (1) of this section was intended by the decedent to accomplish one of the purposes set forth in subsection (1) of this section, the court shall:

(A) Prepare written findings of fact in support of the determination; and

(B) Enter a limited judgment that admits the writing for probate as the decedent’s will or otherwise acknowledges the validity and intent of the writing.

(b) A determination under this subsection does not preclude the filing of a will contest under ORS 113.075 (Will contest) , except that the will may not be contested on the grounds that the will was not executed in compliance with ORS 112.235 (Execution of a will) .

(5) The fee imposed and collected by the court for the filing of a petition under this section shall be in accordance with ORS 21.135 (Standard filing fee) . [2015 c.387 §29; 2016 c.42 §17; 2019 c.165 §32; 2021 c.390 §1]

Source: Section 112.238 — Exception to will execution formalities; petition; notice; written objections; hearing; fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.155 — OR Code / Title 12 / Chapter 112 / Section 112.155
112.155 Death of advancee before decedent
Status: in_force

If the recipient of the property advanced fails to survive the decedent, the amount of the advancement shall be taken into account in computing the share of the descendants of the recipient, whether or not the descendants take by representation. [1969 c.591 §32; 2016 c.42 §10]

Source: Section 112.155 — Death of advancee before decedent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 111.025 — OR Code / Title 12 / Chapter 111 / Section 111.025
111.025 Oregon Tax Court jurisdiction
Status: in_force

For purposes of ORS chapters 111 to 116, the Oregon Tax Court is not a court having probate jurisdiction and is limited to the trial of appeals on estate tax matters. [1971 c.567 §3; 1997 c.99 §25; 2011 c.526 §17; 2017 c.169 §44]

Source: Section 111.025 — Oregon Tax Court jurisdiction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 116.313 — OR Code / Title 12 / Chapter 116 / Section 116.313
116.313 Apportionment among interested persons
Status: in_force

Unless the will, or a revocable trust of which the decedent is settlor, otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. In the event the decedent’s will or revocable trust directs a method of apportionment of tax different from the method described in ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction) , the method described in the will or revocable trust shall control. A mere testamentary direction to pay debts, charges, taxes or expenses of administration shall not be considered a direction against apportionment of estate taxes. [1969 c.591 §195; 1973 c.506 §38; 2015 c.387 §32]

Source: Section 116.313 — Apportionment among interested persons; valuations; apportionment directed by will or trust , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 116.303 — OR Code / Title 12 / Chapter 116 / Section 116.303
116.303 Definitions for ORS 116.303 to 116.383
Status: in_force

As used in ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction) :

(1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) .

(2) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency or local governmental agency.

(3) “Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent’s estate. It includes a personal representative, guardian, conservator or trustee.

(4) “State” means any state, territory or possession of the United States, the District of Columbia or the Commonwealth of Puerto Rico.

(5) “Tax” means the federal estate tax and the estate tax payable to this state under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) , and interest and penalties imposed in addition to the tax. [1969 c.591 §194; 1977 c.666 §32; 2011 c.526 §21]

Source: Section 116.303 — Definitions for ORS 116.303 to 116.383 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 114.710 — OR Code / Title 12 / Chapter 114 / Section 114.710
114.710 Protective order
Status: in_force

(1) If a surviving spouse has filed a motion or petition described in ORS 114.610 (Manner of making election) , the surviving spouse or any person who has received any part of the decedent’s probate or nonprobate estate may request, at any time after the filing, that the court issue a protective order. The protective order shall prohibit or impose conditions on the transfer of property included in the augmented estate. The protective order may be served on any person holding property included in the augmented estate.

(2) Upon the filing of a motion or petition under ORS 114.610 (Manner of making election) , any person who has received any part of the decedent’s probate or nonprobate estate and who is required to make a contribution toward the satisfaction of the elective share may file a motion or petition with the court requesting a determination of the amount of the person’s proportionate contribution toward the satisfaction of the elective share. Upon that determination being made, the person may deposit with the court the amount so determined in the form of money or a bond or other security. The deposit discharges the person from all claims relating to the satisfaction of the elective share. In lieu of deposit with the court under this subsection the court may require that the money or security be deposited with a person designated by the court.

(3) If a surviving spouse has filed a motion or petition described in ORS 114.610 (Manner of making election) , and a notice of pendency of action under ORS 93.740 (Notice of lis pendens) is recorded, a temporary restraining order is issued under ORCP 79, or provisional process is issued under ORCP 83, an owner of the property that is subject to the notice, order or process may seek relief from the notice, order or process by providing a bond or other security to the court in such amount as the court may determine adequate to satisfy the person’s proportionate contribution toward the satisfaction of the elective share. [2009 c.574 §18]

Source: Section 114.710 — Protective order , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.005 — OR Code / Title 12 / Chapter 113 / Section 113.005
113.005 Special administrators
Status: in_force

(1) If, prior to appointment and qualification of a personal representative, property of a decedent is in danger of loss, injury or deterioration, or disposition of the remains of a decedent is required, the court may appoint a special administrator to take charge of the property or the remains. The petition for appointment must state the reasons for special administration and specify the property, so far as known, requiring administration, and the danger to which it is subject.

(2) Intentionally left blank —Ed.

(a) Except as provided in ORS 113.007 (Exceptions to bond requirement for special administrator) , the special administrator may not act, and letters may not be issued to the special administrator, until the special administrator provides a bond to the clerk of the court. The bond must be for the security and benefit of all interested persons and must be conditioned upon the special administrator faithfully performing the duties of the position. The bond must be executed by a surety qualified under ORCP 82 D to G.

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

(A) The nature, liquidity and apparent value of the property subject to administration.

(B) The anticipated income during administration.

(C) The probable indebtedness and taxes.

(3) The court may authorize the special administrator to:

(a) Arrange for and incur expenses for the funeral of the decedent;

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

(c) Administer property of the estate.

(4) The special administrator may not approve or reject claims of creditors or pay claims or expenses of administration or take possession of assets of the estate other than those in danger of loss, injury or deterioration pending the appointment of a personal representative.

(5) Upon the appointment and qualification of a personal representative the powers of the special administrator cease. Within 30 days after the issuance of letters testamentary or letters of administration to a personal representative, the special administrator shall make and file an account and deliver to the personal representative the assets of the estate in the possession of the special administrator. If the personal representative objects to the account of the special administrator, the court shall hear the objections, and, whether or not objections are made, shall examine the account.

(6) To the extent approved by the court, the compensation of the special administrator and expenses properly incurred by the special administrator, including a reasonable fee of the attorney of the special administrator, shall be paid as expenses of administration. [1969 c.591 §80; 1999 c.592 §1; 2016 c.42 §20; 2017 c.169 §4]

Source: Section 113.005 — Special administrators , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 111.005 — OR Code / Title 12 / Chapter 111 / Section 111.005
111.005 Definitions for probate law
Status: in_force

As used in ORS chapters 111, 112, 113, 114, 115, 116 and 117, unless the context requires otherwise:

(1) “Abate” means to reduce a devise on account of the insufficiency of the estate to pay all claims, expenses and devises in full.

(2) “Action” includes suits and legal proceedings.

(3) “Administration” means any proceeding relating to the estate of a decedent, whether the decedent died testate, intestate or partially intestate.

(4) “Advancement” means a gift by a decedent to an heir or devisee with the intent that the gift satisfy in whole or in part the heir’s share of an intestate estate or the devisee’s share of a testate estate.

(5) “Assets” includes real, personal and intangible property.

(6) “Claim” includes liabilities of a decedent, whether arising in contract, in tort or otherwise.

(7) “Court” or “probate court” means the court in which jurisdiction of probate matters, causes and proceedings is vested as provided in ORS 111.075 (Probate jurisdiction vested) .

(8) “Decedent” means a person who has died.

(9) Intentionally left blank —Ed.

(a) “Descendant” means a person who is descended from a specific ancestor and includes an adopted child and the adopted child’s descendants.

(b) When used to refer to persons who take by intestate succession, “descendant” does not include a person who is the descendant of a living descendant.

(10) “Devise,” when used as a noun, means property disposed of by a will.

(11) “Devise,” when used as a verb, means to dispose of property by a will.

(12) “Devisee” means a person designated in a will to receive a devise.

(13) “Distributee” means a person entitled to any property of a decedent under the will of the decedent or under intestate succession.

(14) “Domicile” means the place of abode of a person, where the person intends to remain and to which, if absent, the person intends to return.

(15) Intentionally left blank —Ed.

(a) “Estate” means the real and personal property of a decedent, as from time to time changed in form by sale, reinvestment, substitutions or otherwise, augmented by any accretions or additions or diminished by any decreases or distributions.

(b) “Estate” includes tangible and intangible personal property of a decedent domiciled in Oregon, wherever the property is situated.

(16) “Funeral” includes the burial or other disposition of the remains of a decedent, any plot or tomb and other necessary incidents to the disposition of the remains, any memorial ceremony or other observance and related expenses.

(17) “General devise” means a devise chargeable generally on the estate of a testator so that the devise is not distinguishable from other parts of the estate and does not constitute a specific devise.

(18) “Heir” means any person who is or would be entitled under intestate succession to property of a person upon that person’s death.

(19) Intentionally left blank —Ed.

(a) “Interested person” means any person having a property right in or claim against the estate of a decedent that may be affected by the proceeding.

(b) “Interested person” includes a decedent’s heir, devisee, child, spouse or creditor if the heir, devisee, child, spouse or creditor has a property right in or claim against the decedent’s estate.

(c) “Interested person” also includes a fiduciary representing a person described in paragraph (a) or (b) of this subsection.

(20) “Intestate” means one who dies without leaving a valid will, or the circumstance of dying without leaving a valid will, effectively disposing of all the estate.

(21) “Intestate succession” means succession to property of a decedent who dies intestate or partially intestate.

(22) “Issue” means a descendant or descendants.

(23) “Net estate” means the real and personal property of a decedent, except property used for the support of the surviving spouse and children and for the payment of expenses of administration, funeral expenses, claims and taxes.

(24) “Net intestate estate” means any part of the net estate of a decedent not effectively disposed of by the will.

(25) “Personal property” includes all property other than real property.

(26) “Personal representative” includes executor, administrator, administrator with will annexed and administrator de bonis non, but does not include special administrator.

(27) “Property” includes both real and personal property.

(28) “Real property” includes all legal and equitable interests in land, in fee and for life.

(29) “Settlement” includes, as to the estate of a decedent, the full process of administration, distribution and closing.

(30) “Specific devise” means a devise of a specific thing or specified part of the estate of a testator that is so described as to be capable of identification. A specific devise is a gift of a part of the estate identified and differentiated from all other parts.

(31) “Will” includes codicil and also includes a testamentary instrument that merely appoints a personal representative or that merely revokes or revives another will. [1969 c.591 §1; 2015 c.387 §31; 2016 c.42 §1; 2017 c.169 §1; 2021 c.282 §4]

Source: Section 111.005 — Definitions for probate law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 117.035 — OR Code / Title 12 / Chapter 117 / Section 117.035
117.035 Hearing on petition
Status: in_force

Upon the hearing on the petition the court shall determine whether the absentee has died and if so, the date of death and whether the absentee died testate or intestate. Upon finding that the absentee has died, the court shall grant letters accordingly, or, in the absence of that finding, may deny the petition. An appeal may be taken from the order of the court. [1969 c.591 §206]

Source: Section 117.035 — Hearing on petition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 118.525 — OR Code / Title 12 / Chapter 118 / Section 118.525
118.525 Disclosure of return information
Status: in_force

(1) It shall be unlawful for the Department of Revenue or any of its officers or employees to divulge or make known in any manner any particulars disclosed in any return or supporting data required under this chapter. Except for executors or beneficiaries and their authorized representatives, it shall be unlawful for any person or entity who has acquired information pursuant to subsections (3) and (4) of this section to divulge or make known such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department, or its officers or employees, or persons described in subsections (3) and (4) of this section, to divulge or make known any particulars disclosed in any such return or supporting data except where the liability for estate taxes is to be adjudicated by the Oregon Tax Court. Nothing in this section shall prohibit the publication of statistics so classified as to prevent the identification of particulars in any return or supporting data covered by this section.

(2) As used in this section:

(a) “Officer,” “employee” or “person” includes an authorized representative of the officer, employee or person, or former officer, employee or person, or an authorized representative of such former officer, employee or person.

(b) “Particulars” includes, but is not limited to, a taxpayer’s name, address, telephone number, Social Security number and the amount of refund claimed by or granted to a taxpayer.

(3) Notwithstanding subsection (1) of this section, the department may permit, for tax purposes only, the Commissioner of Internal Revenue or authorized representatives, or an officer or employee of any state or the District of Columbia which has a provision of law which meets the requirements of any applicable provision of the Internal Revenue Code as to confidentiality to inspect any return or supporting data referred to in subsection (1) of this section. The department may disclose to the executor or beneficiary of any estate, or an authorized representative thereof, any information or particulars otherwise made confidential by this section, if the department determines that the executor or beneficiary has a material interest which will be affected by such information or particulars.

(4) The department may disclose a taxpayer’s name, address, telephone number, Social Security number, refund amount or tax due to the extent necessary in connection with collection activities or the processing or mailing of returns, correspondence or forms with respect to the tax imposed under this chapter.

(5) The department also may disclose and give access to information described in subsection (1) of this section to those persons, agencies or entities, described in ORS 314.840 (Disclosure of information) (2)(f), (g), (h) and (i) to the extent authorized by said paragraphs; and to any agency of the State of Oregon or any person, or any officer or employee of such agency or person to whom disclosure or access is given by state law and not otherwise referred to in this section, including but not limited to the Secretary of State and the officers and employees thereof, for the uses and purposes described in ORS 297.060 (Confidentiality of tax records) .

(6) Each officer or employee of the department and each person described or referred to in subsection (5) of this section to whom disclosure or access to tax information is given, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of subsection (1) of this section and ORS 118.990 (Penalties) (3), and shall as a condition of employment or performance of duties execute a certificate for the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of subsection (1) of this section. [1979 c.690 §4; 1983 c.633 §1; 1985 c.565 §10d; 1987 c.158 §18; 1987 c.646 §6a; 1993 c.726 §51; 2011 c.526 §15; 2013 c.36 §70]

Source: Section 118.525 — Disclosure of return information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.232 — OR Code / Title 12 / Chapter 112 / Section 112.232
112.232 Uniform International Wills Act
Status: in_force

(1) As used in this section:

(a) “International will” means a will executed in conformity with subsections (2) to (5) of this section.

(b) “Authorized person” and “person authorized to act in connection with international wills” means a person who by subsection (9) of this section, or by the laws of the United States including members of the diplomatic and consular service of the United States designated by foreign service regulations, is empowered to supervise the execution of international wills.

(2) Intentionally left blank —Ed.

(a) A will is valid as regards form, irrespective particularly of the place where it is made, of the location of the assets and of the nationality, domicile or residence of the testator, if it is made in the form of an international will complying with the requirements of this section.

(b) The invalidity of the will as an international will does not affect its formal validity as a will of another kind.

(c) This section does not apply to the form of testamentary dispositions made by two or more persons in one instrument.

(3) Intentionally left blank —Ed.

(a) The will must be made in writing. It need not be written by the testator. It may be written in any language, by hand or by any other means.

(b) The testator shall declare in the presence of two witnesses and of a person authorized to act in connection with international wills that the document is the will of the testator and that the testator knows the contents thereof. The testator need not inform the witnesses, or the authorized person, of the contents of the will.

(c) In the presence of the witnesses, and of the authorized person, the testator shall sign the will or, if the testator has previously signed it, shall acknowledge the signature.

(d) If the testator is unable to sign, the absence of that signature does not affect the validity of the international will if the testator indicates the reason for inability to sign and the authorized person makes note thereof on the will. In that case, it is permissible for any other person present, including the authorized person or one of the witnesses, at the direction of the testator, to sign the testator’s name for the testator if the authorized person makes note of this on the will, but it is not required that any person sign the testator’s name for the testator.

(e) The witnesses and the authorized person shall there and then attest the will by signing in the presence of the testator.

(4) Intentionally left blank —Ed.

(a) The signatures must be placed at the end of the will. If the will consists of several sheets, each sheet must be signed by the testator or, if the testator is unable to sign, by the person signing on behalf of the testator or, if there is no such person, by the authorized person. In addition, each sheet must be numbered.

(b) The date of the will must be the date of its signature by the authorized person. That date must be noted at the end of the will by the authorized person.

(c) The authorized person shall ask the testator whether the testator wishes to make a declaration concerning the safekeeping of the will. If so and at the express request of the testator, the place where the testator intends to have the will kept must be mentioned in the certificate provided for in subsection (5) of this section.

(d) A will executed in compliance with subsection (3) of this section is not invalid merely because it does not comply with this subsection.

(5) The authorized person shall attach to the will a certificate to be signed by the authorized person establishing that the requirements of this section for valid execution of an international will have been fulfilled. The authorized person shall keep a copy of the certificate and deliver another to the testator. The certificate must be substantially in the following form:

1. I, _________ (name, address and

capacity), a person authorized to act

in connection with international wills,

2. certify that on _________ (date)

at _________ (place)

3. (testator) _________ (name, address,

date and place of birth) in my presence

and that of the witnesses

4. (a) _________ (name, address, date

and place of birth)

(b) _________ (name, address, date

and place of birth) has declared that

the attached document is the will of

the testator and that the testator

knows the contents thereof.

5. I furthermore certify that:

6. (a) in my presence and in that of the

witnesses

(1) the testator has signed

the will or has acknowledged

the testator’s signature

previously affixed.

*(2) following a declaration

of the testator stating that

the testator was unable to

sign the will for the following

reason ____________,

I have mentioned this declar-

ation on the will, *and the

signature has been affixed by

_________ (name and address)

7. (b) the witnesses and I have signed

the will;

8. *(c) each page of the will has been

signed by ________

and numbered;

9. (d) I have satisfied myself as to

the identity of the testator and

of the witnesses as designated above;

10. (e) the witnesses met the conditions

requisite to act as such according

to the law under which I am acting;

11. *(f) the testator has requested me

to include the following statement

concerning the safekeeping of

the will: _______________

12. PLACE OF EXECUTION

13. DATE

14. SIGNATURE and, if necessary, SEAL

*to be completed if appropriate

(6) In the absence of evidence to the contrary, the certificate of the authorized person is conclusive of the formal validity of the instrument as a will under this section. The absence or irregularity of a certificate does not affect the formal validity of a will under this section.

(7) An international will is subject to the ordinary rules of revocation of wills.

(8) Subsections (1) to (7) of this section derive from Annex to Convention of October 26, 1973, Providing a Uniform Law on the Form of an International Will. In interpreting and applying this section, regard shall be had to its international origin and to the need for uniformity in its interpretation.

(9) Individuals who have been admitted to practice law before the courts of this state and are currently licensed so to do are authorized persons in relation to international wills.

(10) This section may be referred to and cited as the Uniform International Wills Act. [1981 c.481 §2; 1993 c.98 §2]

Source: Section 112.232 — Uniform International Wills Act , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.415 — OR Code / Title 12 / Chapter 112 / Section 112.415
112.415 Persons not entitled to estate of testator
Status: in_force

Except as otherwise expressly provided by law, a person, including a child of the testator and a descendant of that child, shall not take or be entitled to take any portion of the estate of a testator disposed of by the will of the testator other than as provided in the will. [1969 c.591 §55]

EFFECT OF HOMICIDE OR ABUSE ON INTESTATE SUCCESSION, WILLS, JOINT ASSETS, LIFE INSURANCE AND BENEFICIARY DESIGNATIONS

Source: Section 112.415 — Persons not entitled to estate of testator , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.023 — OR Code / Title 12 / Chapter 116 / Section 116.023
116.023 Bond or other security
Status: in_force

The court may require a bond or other security of any distributee for the protection of creditors and other interested persons who might suffer loss or injury because of the distribution of property under ORS 116.013 (Petition and order for partial distribution) . [1969 c.591 §170]

Source: Section 116.023 — Bond or other security , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 115.008 — OR Code / Title 12 / Chapter 115 / Section 115.008
115.008 Application of time limitations to public bodies
Status: in_force

Notwithstanding ORS 12.250 (Actions by state, county or public corporations) , and except as otherwise specifically provided in this chapter, all statutes of limitation and other time limitations imposed under this chapter apply to actions brought in the name of the state, or brought in the name of any county or public corporation, and to actions brought for the benefit of the state or for the benefit of any county or public corporation. [1999 c.675 §3; 2001 c.620 §4]

Source: Section 115.008 — Application of time limitations to public bodies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.605 — OR Code / Title 12 / Chapter 114 / Section 114.605
114.605 Amount of elective share
Status: in_force

(1) Except as otherwise provided in ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) , the amount of the elective share is a dollar amount determined by multiplying the augmented estate by the percentage provided in this section. All properties included in the augmented estate shall be determined as provided in ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) . A court of this state has authority to order distribution under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) of all properties included in the augmented estate under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(2) The elective share of a surviving spouse is determined by the length of time the spouse and decedent were married to each other, in accordance with the following schedule:

If the decedent The elective-share

and the spouse percentage is:

were married to

each other:

Less than 2 years 5% of the

augmented estate

2 years but less

than 3 years 7% of the

augmented estate

3 years but less

than 4 years 9% of the

augmented estate

4 years but less

than 5 years 11% of the

augmented estate

5 years but less

than 6 years 13% of the

augmented estate

6 years but less

than 7 years 15% of the

augmented estate

7 years but less

than 8 years 17% of the

augmented estate

8 years but less

than 9 years 19% of the

augmented estate

9 years but less

than 10 years 21% of the

augmented estate

10 years but less

than 11 years 23% of the

augmented estate

11 years but less

than 12 years 25% of the

augmented estate

12 years but less

than 13 years 27% of the

augmented estate

13 years but less

than 14 years 29% of the

augmented estate

14 years but less

than 15 years 31% of the

augmented estate

15 years or more

33% of the

augmented estate

[2009 c.574 §3]

Source: Section 114.605 — Amount of elective share , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 119.006 — OR Code / Title 12 / Chapter 119 / Section 119.006
119.006 Definitions for ORS 119.006 to 119.081
Status: in_force

As used in ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) :

(1) “Account” means an arrangement under a terms-of-service agreement in which a custodian carries, maintains, processes, receives or stores a digital asset of the user or provides goods or services to the user.

(2) “Agent” means a person designated as an agent under a power of attorney in accordance with ORS 127.005 (When power of attorney in effect) to 127.045 (Duty of agent under power of attorney) .

(3) “Carries” means engages in the transmission of an electronic communication.

(4) “Catalog of electronic communications” means information that identifies each person with which a user has had an electronic communication, the time and date of the communication and the electronic address of the person.

(5) “Conservator” has the meaning given that term in ORS 125.005 (Definitions) .

(6) “Content of an electronic communication” means information concerning the substance or meaning of the communication that:

(a) Has been sent or received by a user;

(b) Is in electronic storage by a custodian providing an electronic communication service to the public or is carried or maintained by a custodian providing a remote computing service to the public; and

(c) Is not readily accessible to the public.

(7) “Court” means a circuit court in this state.

(8) “Custodian” means a person that carries, maintains, processes, receives or stores a digital asset of a user.

(9) “Designated recipient” means a person chosen by a user using an online tool to administer digital assets of the user.

(10) “Digital asset” means an electronic record in which an individual has a right or interest. “Digital asset” does not include an underlying asset or liability unless the asset or liability is itself an electronic record.

(11) “Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities.

(12) “Electronic communication” has the meaning set forth in 18 U.S.C. 2510(12).

(13) “Electronic communication service” means a custodian that provides to a user the ability to send or receive an electronic communication.

(14) “Fiduciary” means a person that is an original, additional or successor personal representative, conservator, agent or trustee.

(15) “Information” means data, text, images, videos, sounds, codes, computer programs, software, databases and similar intelligence of any nature.

(16) “Online tool” means an electronic service provided by a custodian that allows the user, in an agreement distinct from the terms-of-service agreement between the custodian and the user, to provide directions for disclosure or nondisclosure of digital assets to a third person.

(17) “Person” means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency or instrumentality or other legal entity.

(18) “Personal representative” means an executor, administrator or special administrator, or a person legally authorized to perform substantially the same functions.

(19) “Power of attorney” means a record that grants an agent authority to act in the place of a principal.

(20) “Principal” means an individual who grants authority to an agent in a power of attorney.

(21) “Protected person” means an individual for whom a conservator has been appointed. “Protected person” includes an individual for whom an application for the appointment of a conservator is pending.

(22) “Record” means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.

(23) “Remote computing service” means a custodian that provides to a user computer processing services or the storage of digital assets by means of an electronic communications system as defined in 18 U.S.C. 2510(14).

(24) “Terms-of-service agreement” means an agreement that controls the relationship between a user and a custodian.

(25) “Trustee” means a fiduciary with legal title to property under an agreement or declaration that creates a beneficial interest in another person. “Trustee” includes a successor trustee.

(26) “User” means a person that has an account with a custodian.

(27) “Will” includes a codicil, testamentary instrument that only appoints an executor and instrument that revokes or revises a testamentary instrument. [2016 c.19 §2]

Source: Section 119.006 — Definitions for ORS 119.006 to 119.081 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 112.755 — OR Code / Title 12 / Chapter 112 / Section 112.755
112.755 Who may institute proceedings
Status: in_force

If the title to any property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply is held by the surviving spouse at the time of the decedent’s death, the personal representative or an heir or devisee of the decedent may institute an action to perfect title to the property. The personal representative has no fiduciary duty to discover or attempt to discover whether any property held by the surviving spouse is property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply, unless a written demand is made by an heir, devisee, or creditor of the decedent. [1973 c.205 §5]

Source: Section 112.755 — Who may institute proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.145 — OR Code / Title 12 / Chapter 113 / Section 113.145
113.145 Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority
Status: in_force

(1) Upon appointment a personal representative shall deliver or mail to the devisees, heirs and the persons described in ORS 113.035 (Petition for appointment of personal representative and probate of will) (8) and (9) who were required to be named in the petition for appointment of a personal representative, at the addresses shown in the petition, information that must include:

(a) The title of the court in which the estate proceeding is pending and the clerk’s file number;

(b) The name of the decedent and the place and date of the death of the decedent;

(c) Whether or not a will of the decedent has been admitted to probate;

(d) The name and address of the personal representative and the attorney of the personal representative;

(e) The date of the appointment of the personal representative;

(f) A statement advising the devisee, heir or other interested person that the rights of the devisee, heir or other interested person may be affected by the proceeding and that additional information may be obtained from the records of the court, the personal representative or the attorney for the personal representative;

(g) If information under this section is required to be delivered or mailed to a person described in ORS 113.035 (Petition for appointment of personal representative and probate of will) (8), a statement that the rights of the person in the estate may be barred unless the person proceeds as provided in ORS 113.075 (Will contest) within four months of the delivery or mailing of the information; and

(h) If information under this section is required to be delivered or mailed to a person described in ORS 113.035 (Petition for appointment of personal representative and probate of will) (9), a statement that the rights of the person in the estate may be barred unless the person proceeds as provided in ORS 112.049 (Petition for forfeiture of parent’s share) within four months of the delivery or mailing of the information.

(2) If the personal representative is a devisee, heir or other interested person named in the petition the personal representative is not required to deliver or mail the information under this section to the personal representative.

(3) The failure of the personal representative to give information under this section is a breach of duty to the persons concerned, but does not affect the validity of the personal representative’s appointment, duties or powers or the exercise of duties or powers.

(4) Within 30 days after the date of appointment a personal representative shall cause to be filed in the estate proceeding proof of the delivery or mailing required by this section or a waiver of notice as provided under ORS 111.225 (Waiver of notice) . The proof must include a copy of the information delivered or mailed and the names of the persons to whom it was delivered or mailed.

(5) If before the filing of the final account the personal representative has actual knowledge that the petition did not include the name and address of any person described in ORS 113.035 (Petition for appointment of personal representative and probate of will) (4), (5), (7), (8) or (9), the personal representative shall:

(a) Make reasonable efforts under the circumstances to ascertain each of those names and addresses;

(b) Promptly deliver or mail information specified in subsection (1) of this section to each of those persons located after the filing of the petition and before the filing of the final account; and

(c) File in the estate proceeding, on or before filing the final account under ORS 116.083 (Accounting by personal representative) , proof of compliance with this subsection or a waiver of notice as provided under ORS 111.225 (Waiver of notice) .

(6) Within 30 days after the appointment of a personal representative, the personal representative must mail or deliver the information specified in subsection (1) of this section and a copy of the death record of the decedent to the Department of Human Services and the Oregon Health Authority or as otherwise provided by rule adopted by the department and the authority. [1969 c.591 §94; 1973 c.506 §25; 1991 c.704 §3; 2001 c.620 §1; 2003 c.14 §44; 2003 c.395 §26; 2005 c.741 §5; 2007 c.284 §10; 2009 c.595 §78; 2011 c.720 §58; 2013 c.366 §59; 2017 c.169 §50]

Source: Section 113.145 — Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 114.335 — OR Code / Title 12 / Chapter 114 / Section 114.335
114.335 Court order for sale, mortgage or lease
Status: in_force

Upon proof satisfactory to the court by an interested person that a sale, mortgage or lease of property of the estate is required for paying support of spouse and children, elective share of surviving spouse, claims or expenses of administration, or for distribution, and that the personal representative has failed or declined to act, the court may order the personal representative to make the sale, mortgage or lease. [1969 c.591 §130]

Source: Section 114.335 — Court order for sale, mortgage or lease , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 111.241 — OR Code / Title 12 / Chapter 111 / Section 111.241
111.241 Hearing
Status: in_force

(1) The court may require that a hearing be held on any petition or motion in a probate proceeding.

(2) A hearing must be held on a petition or a motion in a probate proceeding if an objection to the petition or motion is filed and the objection is not withdrawn before the hearing. [2021 c.282 §3]

Source: Section 111.241 — Hearing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.255 — OR Code / Title 12 / Chapter 114 / Section 114.255
114.255 Commencement of duties and powers of personal representative
Status: in_force

The duties and powers of a personal representative commence upon the issuance of the letters of the personal representative. The powers of a personal representative relate back in time to give the acts of the personal representative occurring prior to appointment the same effect as those occurring thereafter. A personal representative may ratify and accept acts on behalf of the estate done by others where those acts would have been proper for a personal representative. [1969 c.591 §122]

Source: Section 114.255 — Commencement of duties and powers of personal representative; prior acts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.447 — OR Code / Title 12 / Chapter 114 / Section 114.447
114.447 Court approval of settlement of personal injury claim or wrongful death claim
Status: in_force

(1) The parties to a personal injury claim or a wrongful death claim may enter into a settlement agreement, subject to the approval of the probate court, whether or not an action asserting the personal injury claim or the wrongful death claim has been commenced. The personal representative shall petition the probate court for approval of the proposed settlement. The petition need not state the amount of the proposed settlement.

(2) A petition to approve a settlement under this section must be accompanied by a declaration under penalty of perjury of the attorney for the personal representative in the personal injury claim or the wrongful death claim:

(a) Stating whether the claim being settled is a personal injury claim or a wrongful death claim;

(b) Describing the incident causing the injury or death;

(c) Describing the injuries;

(d) Stating the amount of the claim;

(e) Stating the amount of the settlement;

(f) Stating the amount of attorney fees and costs;

(g) Stating the amount of payments or reimbursements owed under ORS 30.030 (Distribution of damages) (3) and, in the case of a personal injury claim, under ORS 416.540 (Lien of department and authority) ;

(h) Stating the amount of any personal representative fee attributable to a wrongful death claim;

(i) Stating the reasons for the settlement and the efforts to maximize recovery;

(j) Stating that the attorney has examined the applicable medical records; and

(k) Explaining why it is appropriate to settle the case. [2019 c.166 §3]

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

Source: Section 114.447 — Court approval of settlement of personal injury claim or wrongful death claim , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 116.093 — OR Code / Title 12 / Chapter 116 / Section 116.093
116.093 Notice for filing objections to final account and petition for distribution
Status: in_force

(1) Upon filing the final account and petition for a judgment of distribution, the personal representative shall set a time for filing objections to the account and petition. Not less than 20 days before the time set, the personal representative shall mail a copy of the final account and petition for judgment and notice of the time set for objections to:

(a) Each distributee at the last-known address of the distributee.

(b) Each creditor who has not received payment in full and whose claim has not otherwise been barred.

(2) If a charitable trust as described in ORS 130.170 (UTC 405. Charitable trusts) , a public benefit corporation as defined in ORS 65.001 (Definitions) or a religious organization is a residuary beneficiary of the estate, or if a charitable trust, a public benefit corporation or a religious organization will receive less under the judgment than the amount of a specific devise to the trust, corporation or organization, the personal representative shall mail the notice under subsection (1) of this section to the Attorney General.

(3) The notice need not be mailed to the personal representative.

(4) Proof of the mailing to those persons entitled to notice shall be filed in the estate proceeding at or before approval of the final account.

(5) If the Department of Human Services has presented a claim under ORS chapter 411 or ORS 416.310 (Estate of deceased person liable for aid received) to 416.340 (Collection of claim against estate of deceased) , 416.350 (Recovery of medical assistance) or 417.010 (“Juvenile” defined for ORS 417.010 to 417.080) to 417.080 (Enforcement of compact) , or the Oregon Health Authority has presented a claim under ORS chapter 414 or ORS 416.310 (Estate of deceased person liable for aid received) to 416.340 (Collection of claim against estate of deceased) , 416.350 (Recovery of medical assistance) or 416.510 (Definitions for ORS 416.510 to 416.610) to 416.990 (Penalties) , or the Department of Corrections has presented a claim under ORS 179.620 (Liability of person or estate for cost of care) (3), and the claim has not been settled or paid in full, the personal representative shall mail to the appropriate agency a copy of the final account at the same time, and shall make proof of the mailing in the same manner, as the notice provided for in this section.

(6) The Oregon Health Authority may adopt rules designating the Department of Human Services as the appropriate department to receive the final account for claims presented by the authority under subsection (5) of this section. [1969 c.591 §176; 1969 c.597 §280; 1989 c.348 §14; 2001 c.487 §14; 2001 c.900 §20a; 2003 c.576 §376; 2005 c.381 §21; 2007 c.284 §13; 2009 c.595 §82; 2011 c.720 §62; 2017 c.169 §34]

Source: Section 116.093 — Notice for filing objections to final account and petition for distribution; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 112.058 — OR Code / Title 12 / Chapter 112 / Section 112.058
112.058 Preferences and presumptions in escheat proceedings
Status: in_force

(1) In any proceeding to determine the escheat share of the estate of a decedent whose estate is wholly or partially subject to probate in this state:

(a) No preference shall be given to any person over escheat; and

(b) After diligent search and inquiry appropriate to the circumstances, the following presumptions apply in a proceeding to determine whether a missing person has died:

(A) A missing person whose death cannot be proved by other means lives to 100 years of age.

(B) A missing person who was exposed to a specific peril at the time the person became missing has died if it is reasonable to expect from the nature of the peril that proof of death would be impractical.

(C) A missing person whose absence is unexplained has died if the character and habits of the person are inconsistent with a voluntary absence for the time that the person has been missing.

(D) A missing person known to have been alive who has not been seen or heard from for seven years has died if the person has been absent from the person’s usual residence, the absence is unexplained, there are other persons who would have been likely to have heard from the missing person during that period were the missing person alive, and those other persons have not heard from the missing person.

(2) In any proceeding described by subsection (1) of this section, a missing person who is presumed to be dead is also presumed to have had two children in addition to any known descendants of the person unless the presumption of death arises by reason of the application of subsection (1)(b)(B) or (C) of this section. [2003 c.395 §4; 2016 c.42 §5]

Source: Section 112.058 — Preferences and presumptions in escheat proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.540 — OR Code / Title 12 / Chapter 114 / Section 114.540
114.540 Procedure for claims
Status: in_force

(1) Intentionally left blank —Ed.

(a) A claim against an estate with respect to which a simple estate affidavit is filed may be presented to the affiant within four months after the affidavit was filed. If an amended simple estate affidavit is filed under ORS 114.515 (Simple estate affidavit) (6), claims against the estate may be presented within four months after the filing of the amended affidavit.

(b) Except as provided in ORS 114.550 (Summary review of administration of estate) or 130.350 (Statute of limitations) , a claim presented after the limitations described in paragraph (a) of this subsection is barred.

(c) Filing a claim with the court does not constitute presentation to the affiant.

(d) Intentionally left blank —Ed.

(A) Except as provided in subparagraph (B) of this paragraph, a claim is presented to the affiant when the claim is mailed or personally delivered to the affiant at the mailing address for presentment of claims included in the simple estate affidavit under ORS 114.525 (Content of affidavit) .

(B) If the affiant authorized creditors to present claims by electronic mail or facsimile communication in the simple estate affidavit as provided in ORS 114.525 (Content of affidavit) , a claim is presented to the affiant when it is sent to the electronic mail address or the facsimile number designated by the affiant for presentment of claims, unless the sender receives a notice that the electronic mail was not delivered or the facsimile communication was not successful. If the affiant denies receiving the electronic mail or facsimile communication, the burden of proof is on the creditor to demonstrate that the electronic mail was properly addressed and sent or that the facsimile communication was properly addressed and successfully delivered or transmitted.

(e) Each claim presented to the affiant must include the information required by ORS 115.025 (Form of claims) .

(2) Intentionally left blank —Ed.

(a) A claim presented to the affiant that was not listed in the simple estate affidavit shall be considered allowed as presented unless within 60 days after the date of presentment of the claim the affiant mails or delivers a notice of disallowance of the claim in whole or in part to the claimant and any attorney for the claimant. A notice of disallowance of a claim must state the reason for the disallowance and inform the claimant that the claim has been disallowed in whole or in part and, to the extent disallowed, will be barred unless:

(A) The claimant files a petition for summary determination as provided in ORS 114.542 (Summary determination) ; or

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

(b) Statement of a reason for disallowance under this subsection is not an admission by the affiant and does not preclude the assertion of other defenses to the claim. [1989 c.228 §7; 2003 c.523 §3; 2005 c.122 §4; 2019 c.165 §10; 2023 c.17 §5]

Source: Section 114.540 — Procedure for claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.457 — OR Code / Title 12 / Chapter 112 / Section 112.457
112.457 Application to abuser
Status: in_force

ORS 112.455 (Definitions for ORS 112.455 to 112.555) to 112.555 (Final judgment as conclusive) apply to an abuser only if the decedent dies within five years after the abuser is convicted of a felony by reason of conduct that constitutes physical abuse of the decedent, as described in ORS 124.105 (Physical abuse subject to action) , or financial abuse of the decedent, as described in ORS 124.110 (Financial abuse subject to action) . [2005 c.671 §7]

Source: Section 112.457 — Application to abuser , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 118.250 — OR Code / Title 12 / Chapter 118 / Section 118.250
118.250 To whom tax payable
Status: in_force

(1) The taxes imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) are payable to the Department of Revenue.

(2) The department shall give the personal representative, trustee or other person paying such tax, a receipt.

(3) The department shall issue to any interested person demanding the same a copy of a receipt that may have been given by such department for the payment of tax under ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) . [Amended by 1965 c.727 §4; 1971 c.652 §3; 1973 c.254 §3; 1975 c.593 §1; 1975 c.762 §9; 1977 c.666 §13a; 1985 c.565 §10b; 1987 c.646 §6]

Source: Section 118.250 — To whom tax payable; issuing receipts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 119.016 — OR Code / Title 12 / Chapter 119 / Section 119.016
119.016 Use of online tool to direct disclosure
Status: in_force

(1) A user may use an online tool to direct the custodian to disclose to a designated recipient or not to disclose some or all of the user’s digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney or other record.

(2) If a user has not used an online tool to give direction under subsection (1) of this section, or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney or other record disclosure to a fiduciary of some or all of the user’s digital assets, including the content of electronic communications sent or received by the user.

(3) A user’s direction under subsection (1) or (2) of this section overrides a contrary provision in a terms-of-service agreement that does not require the user to act affirmatively and distinctly from the user’s assent to the terms of service. [2016 c.19 §4]

Source: Section 119.016 — Use of online tool to direct disclosure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 114.015 — OR Code / Title 12 / Chapter 114 / Section 114.015
114.015 Support of spouse and children
Status: in_force

The court by order shall make necessary and reasonable provision from the estate of a decedent for the support of the spouse and dependent children of the decedent, or any of them, upon:

(1) Petition therefor by or on behalf of the spouse or any dependent child;

(2) Service of the petition and notice of hearing thereon to the personal representative, unless the petitioner is the personal representative;

(3) Notice to persons whose distributive shares of the estate may be diminished by the granting of the petition, unless the court by order directs otherwise; and

(4) Hearing. [1969 c.591 §104]

Source: Section 114.015 — Support of spouse and children , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.005 — OR Code / Title 12 / Chapter 114 / Section 114.005
114.005 Occupancy of principal dwelling of decedent by spouse and children
Status: in_force

(1) Except as provided in subsection (3) of this section, the spouse and dependent children of a decedent occupying the principal dwelling of the decedent at the time of the decedent’s death, or any of them, may continue to occupy the dwelling until:

(a) One year after the death of the decedent; or

(b) If the decedent’s interest in the dwelling is a leasehold or otherwise less than a fee interest, until one year after the death of the decedent or the earlier termination of the interest.

(2) During an occupancy under subsection (1) of this section:

(a) The occupants may not commit or permit waste to the dwelling, or cause or permit construction liens or other liens to attach to the dwelling.

(b) The occupants shall pay the cost to keep the dwelling insured, to the extent of the fair market value of the improvements, against fire and other hazards within the extended coverage provided by fire insurance policies, with loss payable to the estate.

(c) The occupants shall pay taxes and improvement liens on the dwelling as payment of the liens becomes due.

(d) The dwelling is exempt from execution to the extent that the dwelling was exempt when the decedent was living.

(e) The dwelling is subject to the rights of persons having a security interest in the dwelling.

(3) For good cause shown, the court may waive or alter the provisions of subsection (1) of this section. [1969 c.591 §103; 2017 c.169 §24]

Source: Section 114.005 — Occupancy of principal dwelling of decedent by spouse and children , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 115.185 — OR Code / Title 12 / Chapter 115 / Section 115.185
115.185 Creditor may obtain order for payment
Status: in_force

A creditor whose claim has been allowed or established by summary determination or separate action, and who has not received payment within six months after the date of publication of notice to interested persons, may apply to the court for an order directing the personal representative to pay the claim to the extent that funds of the estate are available for that payment. [1969 c.591 §158; 2023 c.18 §9]

Note: See note under 115.005 (Presentation of claims) .

Source: Section 115.185 — Creditor may obtain order for payment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 117.025 — OR Code / Title 12 / Chapter 117 / Section 117.025
117.025 Appointment of person to represent absentee
Status: in_force

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

(1) By inserting in one or more suitable publications a notice requesting information from any person having knowledge of the whereabouts of the absentee.

(2) By notifying officers of justice and public welfare agencies in appropriate locations of the disappearance of the absentee.

(3) By engaging the services of an investigation agency. [1969 c.591 §205]

Source: Section 117.025 — Appointment of person to represent absentee; directing search , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 112.570 — OR Code / Title 12 / Chapter 112 / Section 112.570
112.570 Definitions for ORS 112.570 to 112.590
Status: in_force

As used in ORS 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) :

(1) “Co-owners with right of survivorship” means joint tenants, tenants by the entirety and any other co-owners of property or accounts that are held in a manner that entitles one or more of the owners to ownership of the whole of the property or account upon the death of one or more of the other owners.

(2) “Governing instrument” means:

(a) A deed;

(b) A will;

(c) A transfer on death deed under ORS 93.948 (URPTDA 1. Short title) to 93.979 (Relation to Electronic Signatures in Global and National Commerce Act) ;

(d) A trust;

(e) An insurance or annuity policy account with a payable-on-death designation;

(f) A pension, profit-sharing, retirement or similar benefit plan;

(g) An instrument creating or exercising a power of appointment or a power of attorney; or

(h) Any other dispositive, appointive or nominative instrument of a type similar to those instruments specified in this subsection.

(3) “Payor” means a trustee, insurer, employer, governmental agency, political subdivision or any other person authorized or obligated by law or by a governing instrument to make payments. [1999 c.131 §1; 2011 c.212 §27]

Note: 112.570 (Definitions for ORS 112.570 to 112.590) to 112.590 (Protection of bona fide purchasers) 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 112.570 — Definitions for ORS 112.570 to 112.590 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 114.265 — OR Code / Title 12 / Chapter 114 / Section 114.265
114.265 General duties of personal representative
Status: in_force

A personal representative is a fiduciary who is under a general duty to and shall collect the income from property of the estate in the possession of the personal representative and preserve, settle and distribute the estate in accordance with the terms of the will and ORS chapters 111, 112, 113, 114, 115, 116 and 117 as expeditiously and with as little sacrifice of value as is reasonable under the circumstances. [1969 c.591 §123]

Source: Section 114.265 — General duties of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.325 — OR Code / Title 12 / Chapter 114 / Section 114.325
114.325 Power to sell, mortgage, lease and deal with property
Status: in_force

(1) Except as provided in subsection (2) of this section, and subject to ORS 113.105 (Bond for personal representative) , a personal representative has power to sell, mortgage, lease or otherwise deal with property of the estate without notice, hearing or court order.

(2) Exercise of the power of sale by the personal representative is improper, except after notice, hearing and order of the court, if:

(a) The sale is in contravention of the provisions of the will; or

(b) The property is specifically devised and the will does not authorize its sale.

(3) Notwithstanding ORS chapters 270, 273 and 274, an estate administrator of the State Treasurer appointed under ORS 113.235 (Appointment of estate administrators by State Treasurer) or the Director of Human Services or Director of the Oregon Health Authority serving as a personal representative may deal with property of the estate as a personal representative under this section. [1969 c.591 §129; 2017 c.169 §25; 2019 c.678 §39]

Source: Section 114.325 — Power to sell, mortgage, lease and deal with property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.600 — OR Code / Title 12 / Chapter 114 / Section 114.600
114.600 Elective share generally
Status: in_force

(1) If a decedent is domiciled in this state on the decedent’s date of death, and the decedent is survived by a spouse, the surviving spouse of the decedent may elect to receive the elective share provided by ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) . An election under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) must be made before the death of the surviving spouse by the filing of a motion or petition in the manner described in ORS 114.610 (Manner of making election) . If a motion or petition is filed within the time specified in ORS 114.610 (Manner of making election) , and the surviving spouse dies before payment of the elective share, the personal representative for the estate of the surviving spouse may take all steps necessary to secure payment of the elective share under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(2) Any amounts received under ORS 114.015 (Support of spouse and children) are in addition to the elective share provided for in ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(3) If a decedent dies while domiciled outside this state, any right of a surviving spouse of the decedent to take an elective share in property in this state is governed by the law of the decedent’s domicile at death. [2009 c.574 §2]

Source: Section 114.600 — Elective share generally , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.505 — OR Code / Title 12 / Chapter 114 / Section 114.505
114.505 Definitions for ORS 114.505 to 114.560
Status: in_force

As used in ORS 114.505 (Definitions for ORS 114.505 to 114.560) to 114.560 (Exclusive remedy) :

(1) “Affiant” means the person or persons signing a simple estate affidavit.

(2) “Claiming successors” means:

(a) If the decedent died intestate, the heir or heirs of the decedent, or if there is no heir, an estate administrator of the State Treasurer appointed under ORS 113.235 (Appointment of estate administrators by State Treasurer) ;

(b) If the decedent died testate, the devisee or devisees of the decedent; and

(c) Any creditor of the estate entitled to payment or reimbursement from the estate under ORS 114.545 (Affiant as fiduciary) (1)(f) who has not been paid or reimbursed the full amount owed such creditor within 60 days after the date of the decedent’s death.

(3) “Simple estate affidavit” means an affidavit or amended affidavit filed under ORS 114.515 (Simple estate affidavit) . [1973 c.710 §2; 1977 c.239 §1; 1979 c.340 §1; 1979 c.467 §3; 1989 c.228 §1; 2003 c.395 §14; 2005 c.22 §92; 2015 c.146 §2; 2019 c.165 §1; 2019 c.678 §40; 2023 c.17 §9]

Source: Section 114.505 — Definitions for ORS 114.505 to 114.560 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 118.310 — OR Code / Title 12 / Chapter 118 / Section 118.310
118.310 Transfer of stock or obligations by foreign representative or trustee
Status: in_force

If a foreign executor, administrator or trustee assigns or transfers any stock or obligations in this state standing in the name of the decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the Department of Revenue on or before the transfer thereof, and no such assignment or transfer is valid unless such tax is paid.

Source: Section 118.310 — Transfer of stock or obligations by foreign representative or trustee; payment of tax prior to transfer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 113.115 — OR Code / Title 12 / Chapter 113 / Section 113.115
113.115 Increasing, reducing or requiring new bond
Status: in_force

The court may increase or reduce the amount of the bond of a personal representative, or require a new bond, if it appears to the court that the bond was inadequate or excessive or a new bond is necessary. The surety on the bond may be discharged from liability by an order made pursuant to ORS 33.510 (Discharge of surety or letter of credit issuer on application of surety or issuer) and 33.520 (Discharge of surety or letter of credit issuer on application of principal) . [1969 c.591 §91]

Source: Section 113.115 — Increasing, reducing or requiring new bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 116.383 — OR Code / Title 12 / Chapter 116 / Section 116.383
116.383 Construction
Status: in_force

ORS 116.303 (Definitions for ORS 116.303 to 116.383) to 116.383 (Construction) embody the Uniform Estate Tax Apportionment Act and shall be construed to effectuate its general purpose to make uniform the law of those states which enact it. [1969 c.591 §202]

Source: Section 116.383 — Construction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 119.032 — OR Code / Title 12 / Chapter 119 / Section 119.032
119.032 Disclosure of content of electronic communications to agent designated in power of attorney
Status: in_force

To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content if the agent gives the custodian:

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

(2) An original or copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;

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

(4) If requested by the custodian:

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

(b) Evidence linking the account to the principal. [2016 c.19 §9]

Source: Section 119.032 — Disclosure of content of electronic communications to agent designated in power of attorney , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 115.125 — OR Code / Title 12 / Chapter 115 / Section 115.125
115.125 Order of payment of expenses and claims
Status: in_force

(1) If the applicable assets of the estate are insufficient to pay all expenses and claims in full, the personal representative shall make payment in the following order:

(a) Support of spouse and children, subject to the limitations imposed by ORS 114.065 (Limitations on support) .

(b) Expenses of administration of the estate, and subject to preferences established under federal law, expenses of administration of any protective proceeding in which the decedent was the protected person authorized by the court in the protective proceeding.

(c) Expenses of a plain and decent funeral.

(d) Debts and taxes with preference under federal law.

(e) Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent to which the persons are otherwise entitled by law.

(f) Taxes with preference under the laws of this state that are due and payable while possession of the estate of the decedent is retained by the personal representative.

(g) Debts owed employees of the decedent for labor performed within 90 days immediately preceding the date of death of the decedent.

(h) Child support arrearages.

(i) The claim of the Department of Veterans’ Affairs under ORS 406.100 (Claims against estate by department) , including a claim the waiver of which was retracted by the Director of Veterans’ Affairs under ORS 406.110 (Waiver of claims) .

(j) The claim of the Department of Human Services or the Oregon Health Authority for the amount of the state’s monthly contribution to the federal government to defray the costs of outpatient prescription drug coverage provided to a person who is eligible for Medicare Part D prescription drug coverage and who receives benefits under the state medical assistance program or Title XIX of the Social Security Act.

(k) The claim of the Department of Human Services or the Oregon Health Authority for the net amount of assistance properly or improperly paid to or for the decedent, in the following order:

(A) Public assistance, as defined in ORS 411.010 (Definitions) , and medical assistance, as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) , funded entirely by moneys from the General Fund; and

(B) Public assistance, as defined in ORS 411.010 (Definitions) , and medical assistance, as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) , funded by a combination of state and federal funds.

(L) The claim of the Department of Human Services or the Oregon Health Authority for the care and maintenance of the decedent at a state institution, as provided in ORS 179.610 (Definitions for ORS 179.610 to 179.770) to 179.770 (Rules) .

(m) The claim of the Department of Corrections 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) .

(n) All other claims against the estate.

(2) If the applicable assets of the estate are insufficient to pay in full all expenses or claims of any one class specified in subsection (1) of this section, each expense or claim of that class shall be paid only in proportion to the amount thereof. [1969 c.591 §152; 1969 c.597 §279; 1973 c.402 §32; 1979 c.684 §17; 2001 c.316 §1; 2001 c.487 §13; 2001 c.900 §19a; 2005 c.754 §3; 2007 c.26 §1; 2009 c.595 §81; 2011 c.720 §60; 2013 c.190 §1; 2013 c.688 §19; 2016 c.42 §23; 2017 c.169 §30]

Source: Section 115.125 — Order of payment of expenses and claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 118.290 — OR Code / Title 12 / Chapter 118 / Section 118.290
118.290 Duty of recipient when legacy payable out of property
Status: in_force

(1) If any bequest or legacy is charged upon or payable out of any property, the heir or devisee shall deduct from the property the tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) and pay the tax to the administrator, executor or trustee, and the tax shall remain a lien or charge on the property until paid. The payment thereof shall be enforced by the executor, administrator or trustee in the same manner that payment of the bequest or legacy is enforced, or by the Department of Revenue in the same manner as income taxes are collected under ORS chapter 314.

(2) If any bequest or legacy is given in money for a limited period, the administrator, executor or trustee shall retain the tax upon the whole amount. If any bequest or legacy is not given in money, the administrator, executor or trustee shall make application to the court having jurisdiction of an accounting by the administrator, executor or trustee to make an apportionment, if the case requires, of the sum to be paid by such legatee or beneficiary, and for such further order relative thereto as the case may require. [Amended by 1961 c.455 §5; 1985 c.85 §5; 2009 c.33 §2]

Source: Section 118.290 — Duty of recipient when legacy payable out of property; legacy for limited period , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.705 — OR Code / Title 12 / Chapter 112 / Section 112.705
112.705 Short title
Status: in_force

ORS 112.705 (Short title) to 112.775 (Application and construction) may be cited as the Uniform Disposition of Community Property Rights at Death Act. [1973 c.205 §11]

Source: Section 112.705 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 116.033 — OR Code / Title 12 / Chapter 116 / Section 116.033
116.033 Discharge of personal representative
Status: in_force

The distribution of property in accordance with the order of the court under ORS 116.013 (Petition and order for partial distribution) is a full discharge of the personal representative in respect to all property embraced in the order, except as otherwise provided in ORS chapters 111, 112, 113, 114, 115, 116 and 117. [1969 c.591 §171]

Source: Section 116.033 — Discharge of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 115.135 — OR Code / Title 12 / Chapter 115 / Section 115.135
115.135 Allowance and disallowance of claims
Status: in_force

(1) Except as provided in subsection (5) of this section, a claim presented to the personal representative shall be considered allowed as presented unless within 60 days after the date of presentation of the claim as provided in ORS 115.005 (Presentation of claims) the personal representative mails or delivers a notice of disallowance of the claim in whole or in part to the claimant and, if any, the attorney of the claimant. The personal representative shall file in the estate proceeding the claim as presented and a copy of the notice of disallowance.

(2) A notice of disallowance of a claim shall state the reason for the disallowance and inform the claimant that the claim has been disallowed in whole or in part and, to the extent disallowed, will be barred unless the claimant proceeds as provided in ORS 115.145 (Procedure by claimant on disallowance of claim) . Statement of a reason for disallowance under this subsection is not an admission by the personal representative and does not preclude the assertion of other defenses to the claim.

(3) The personal representative may rescind the previous allowance of an unpaid claim, if the claim was allowed because of error, misinformation or excusable neglect. Not less than 30 days before the date of the filing of the final account the personal representative shall give notice of rescission of previous allowance of a claim to the claimant and, if any, the attorney of the claimant in the same manner and containing the same information as a notice of disallowance.

(4) If allowed, the claim shall be paid only to the extent of the assets of the estate available for the payment of the claim pursuant to the priorities established in ORS 115.115 (Payment of claims) and 115.125 (Order of payment of expenses and claims) .

(5) Intentionally left blank —Ed.

(a) If the petition for appointment of the personal representative states that no assets of the estate are known to the petitioner and no assets of the estate have come into the possession or knowledge of the personal representative, the personal representative has no duty to allow or disallow claims presented to the personal representative.

(b) If the petition for appointment of the personal representative states that no assets or property of the estate are known to the petitioner and assets of the estate later come into the possession or knowledge of the personal representative, a claim presented to the personal representative before the filing of the inventory or supplemental inventory first showing assets of the estate shall be considered allowed as presented unless within 60 days after the date of filing of the inventory or supplemental inventory the personal representative mails or delivers a notice of disallowance of the claim in whole or in part to the claimant and, if any, the attorney of the claimant. The personal representative shall file in the estate proceeding the claim as presented and a copy of the notice of disallowance. [1969 c.591 §153; 2017 c.169 §31; 2019 c.414 §7]

Source: Section 115.135 — Allowance and disallowance of claims; exception for estates with no known assets , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.630 — OR Code / Title 12 / Chapter 114 / Section 114.630
114.630 Augmented estate
Status: in_force

(1) Except as otherwise provided in ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) , the augmented estate consists of all of the following property, whether real or personal, movable or immovable, or tangible or intangible, wherever situated:

(a) The decedent’s probate estate as described in ORS 114.650 (Decedent’s probate estate) .

(b) The decedent’s nonprobate estate as described in ORS 114.660 (Decedent’s nonprobate estate) and 114.665 (Decedent’s nonprobate estate) .

(c) The surviving spouse’s estate, as described in ORS 114.675 (Surviving spouse’s estate) .

(2) The value attributable to any property included in the augmented estate under ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) must be reduced by the amount of all enforceable claims against the property and all encumbrances on the property. Any exemption or deduction that is allowed for the purpose of determining estate taxes on the augmented estate and that is attributable to the marriage of the decedent and the surviving spouse inures to the benefit of the surviving spouse as provided in ORS 116.343 (Allowances for exemptions, deductions and credits) (2).

(3) The value attributable to any property included in the augmented estate includes the present value of any present or future interest and the present value of amounts payable under any trust, life insurance settlement option, annuity contract, public or private pension, disability compensation, death benefit or retirement plan, or any similar arrangement, exclusive of the federal Social Security Act.

(4) The value attributable to property included in the augmented estate is equal to the value that would be used for purposes of federal estate and gift tax laws if the property had passed without consideration to an unrelated person on the date that the value of the property is determined for the purposes of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) .

(5) In no event may the value of property be included in the augmented estate more than once. [2009 c.574 §8; 2011 c.305 §4; 2017 c.169 §26]

Source: Section 114.630 — Augmented estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.415 — OR Code / Title 12 / Chapter 114 / Section 114.415
114.415 Copersonal representatives
Status: in_force

(1) When two or more persons are appointed copersonal representatives, the concurrence of all is required for all acts connected with the administration and distribution of the estate, except:

(a) Any copersonal representative may receive and receipt for property due the estate.

(b) When the concurrence of all cannot readily be obtained in the time reasonably available for emergency action.

(c) Where any others have delegated their power to act.

(d) Where the will provides otherwise.

(e) Where the court otherwise directs.

(2) Persons dealing with a copersonal representative who are actually unaware that another has been appointed to serve with the person are as fully protected as if the person with whom they dealt had been the sole personal representative. [1969 c.591 §138]

Source: Section 114.415 — Copersonal representatives; when joint action required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 111.115 — OR Code / Title 12 / Chapter 111 / Section 111.115
111.115 Transfer of estate proceeding from county court to circuit court
Status: in_force

(1) An estate proceeding may be transferred at any time from a county court to the circuit court for the county by order of the county court.

(2) An estate proceeding commenced in a county court and in which the county judge is a party or directly interested must be transferred from the county court to the circuit court for the county by order of the county court.

(3) Upon transfer of an estate proceeding from a county court to the circuit court for the county under this section:

(a) The county clerk shall certify and cause to be filed in the records of the circuit court all original papers, records and proceedings pertaining to the estate proceeding; and

(b) Jurisdiction over the estate proceeding vests in the circuit court as if the jurisdiction had been originally and exclusively vested in the circuit court. [1969 c.591 §8; 2016 c.42 §14; 2021 c.282 §8]

Source: Section 111.115 — Transfer of estate proceeding from county court to circuit court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 118.410 — OR Code / Title 12 / Chapter 118 / Section 118.410
118.410 Jurisdiction of tax cases
Status: in_force

The Oregon Tax Court has sole jurisdiction to hear and determine all questions arising under the 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 to any act in relation thereto authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction. [Amended by 1971 c.567 §10]

Source: Section 118.410 — Jurisdiction of tax cases , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 118.535 — OR Code / Title 12 / Chapter 118 / Section 118.535
118.535 Appraisal by department
Status: in_force

(1) If the Department of Revenue determines that the executor has not made an appraisal that is needed in order to comply with the provisions of ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) , the department may cause an appraisal to be made by a fee appraiser to so ensure compliance.

(2) The cost of the appraisal including the appraiser’s fee as a witness in the event of an appeal shall be paid out of the taxes collected under this chapter before the net revenue is credited to the General Fund as provided in ORS 118.510 (Disposition of revenues) . [1979 c.516 §3; 1997 c.99 §16]

Note: 118.535 (Appraisal by department) 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 118.535 — Appraisal by department; costs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.270 — OR Code / Title 12 / Chapter 112 / Section 112.270
112.270 Procedure to establish contract to make will or devise or not to revoke will or devise
Status: in_force

(1) A contract to make a will or devise, or not to revoke a will or devise, or to die intestate, executed after January 1, 1974, shall be established only by:

(a) Provisions of a will stating material provisions of the contract;

(b) An express reference in a will to a contract and extrinsic evidence proving the terms of the contract; or

(c) A writing signed by the decedent evidencing the contract.

(2) The execution of a joint will or mutual wills does not create a presumption of a contract not to revoke the will or wills. [1973 c.506 §13]

Source: Section 112.270 — Procedure to establish contract to make will or devise or not to revoke will or devise , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.385 — OR Code / Title 12 / Chapter 112 / Section 112.385
112.385 Nonademption of specific devises in certain cases
Status: in_force

(1) In the situations and under the circumstances provided in and governed by this section, specific devises will not fail or be extinguished by the encumbrance, destruction, damage, sale, condemnation or change in form of the property specifically devised. This section is inapplicable if the intent that the devise fail under the particular circumstances appears in the will or if the testator during the lifetime of the testator gives property to the specific devisee with the intent of satisfying the specific devise.

(2) Whenever the subject of a specific devise is property only part of which is encumbered, destroyed, damaged, sold or condemned, the specific devise of any remaining interest in the property owned by the testator at the time of death is not affected by this section, but this section applies to the part which would have been adeemed under the common law by the destruction, damage, sale or condemnation.

(3) If insured property that is the subject of a specific devise is destroyed or damaged, the specific devisee has the right to receive, reduced by any amount expended or incurred by the testator in restoration or repair of the property:

(a) Any insurance proceeds paid to the personal representative after the death of the testator, with the incidents of the specific devise; and

(b) A general pecuniary legacy equivalent to any insurance proceeds paid to the testator within six months before the death of the testator.

(4) If property that is the subject of a specific devise is sold by the testator, the specific devisee has the right to receive:

(a) Any balance of the purchase price unpaid at the time of the death of the testator, including any security interest in the property and interest accruing before the death, if part of the estate, with the incidents of the specific devise; and

(b) A general pecuniary legacy equivalent to the amount of the purchase price paid to the testator within six months before the death of the testator. Acceptance of a promissory note of the purchaser or a third party is not considered payment, but payment on the note is payment on the purchase price. Sale by an agent of the testator or by a trustee under a revocable living trust created by the testator, the principal of which is to be paid to the personal representative or estate of the testator on the death of the testator, is a sale by the testator for purposes of this section.

(5) If property that is the subject of a specific devise is taken by condemnation before the death of the testator, the specific devisee has the right to receive:

(a) Any amount of the condemnation award unpaid at the time of the death, with the incidents of the specific devise; and

(b) A general pecuniary legacy equivalent to the amount of an award paid to the testator within six months before the death of the testator. In the event of an appeal in a condemnation proceeding, the award, for purposes of this section, is limited to the amount established on the appeal.

(6) If property that is the subject of a specific devise is sold by a conservator of the testator, or insurance proceeds or a condemnation award are paid to a conservator of the testator, the specific devisee has the right to receive a general pecuniary legacy equivalent to the proceeds of the sale, the insurance proceeds or the condemnation award, reduced by any amount expended or incurred in restoration or repair of the property. This subsection does not apply if the testator, after the sale, receipt of insurance proceeds or award, is adjudicated competent and survives such adjudication by six months.

(7) If securities are specifically devised, and after the execution of the will other securities in the same or another entity are distributed to the testator by reason of ownership of the specifically devised securities and as a result of a partial liquidation, stock dividend, stock split, merger, consolidation, reorganization, recapitalization, redemption, exchange or any other similar transaction, and if the other securities are part of the estate of the testator at death, the specific devise is considered to include the additional or substituted securities. Distributions prior to death with respect to a specifically devised security not provided for in this subsection are not part of the specific devise. As used in this subsection, “securities” means the same as defined in ORS 59.015 (Definitions for Oregon Securities Law) .

(8) The amount a specific devisee receives as provided in this section is reduced by any expenses of the sale or of collection of proceeds of insurance, sale or condemnation award and by any amount by which the income tax of the decedent or the estate of the decedent is increased by reason of items provided for in this section. Expenses include legal fees paid or incurred. [1969 c.591 §52; 1973 c.506 §14; 1975 c.491 §6; 1995 c.664 §84; 2015 c.387 §20]

Source: Section 112.385 — Nonademption of specific devises in certain cases , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.830 — OR Code / Title 12 / Chapter 112 / Section 112.830
112.830 Court may order delivery of will
Status: in_force

If it appears to a court having jurisdiction of the estate of a decedent that a person has custody of a will made by the decedent, the court may issue an order requiring that person to deliver the will to the court. [1989 c.770 §9]

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

Source: Section 112.830 — Court may order delivery of will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.086 — OR Code / Title 12 / Chapter 113 / Section 113.086
113.086 Approval of attorneys who are eligible to be personal representative for decedent who received 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 be appointed as personal representatives under ORS 113.085 (Preference in appointing personal representative) 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 appointed as a personal representative. [2009 c.262 §2; 2009 c.828 §6; 2013 c.688 §15]

Source: Section 113.086 — Approval of attorneys who are eligible to be personal representative for decedent who received Medicaid or other public assistance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 118.510 — OR Code / Title 12 / Chapter 118 / Section 118.510
118.510 Disposition of revenues
Status: in_force

The net revenue from the taxes imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) (including temporary payments under ORS 118.260 (Penalties for delinquency, failure to file and fraud) and fees, taxes, interest and penalties), after deduction of refunds, shall be credited to the General Fund to be available to meet any expense or obligation of this state lawfully incurred. [Amended by 1959 c.273 §1; 1969 c.479 §4; 1997 c.99 §15]

Source: Section 118.510 — Disposition of revenues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 114.675 — OR Code / Title 12 / Chapter 114 / Section 114.675
114.675 Surviving spouse’s estate
Status: in_force

(1) For purposes of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) , a surviving spouse’s estate is:

(a) The decedent’s probate transfers to the spouse, as described in ORS 114.685 (Decedent’s probate transfers to surviving spouse) .

(b) The decedent’s nonprobate transfers to the spouse, as described in ORS 114.690 (Decedent’s nonprobate transfers to surviving spouse) .

(c) All other property of the spouse, as determined on the date of the decedent’s death.

(d) Any property that would have been included under paragraph (a), (b) or (c) of this subsection except for the exercise of a disclaimer by the spouse after the death of the decedent.

(2) Intentionally left blank —Ed.

(a) For the purpose of establishing the value of the surviving spouse’s estate under this section, the estate includes 100 percent of the corpus of any trust or portion of a trust from which all income must be distributed to or for the benefit of the surviving spouse during the life of the surviving spouse, and for which the surviving spouse has a general power of appointment that the surviving spouse, acting alone, may exercise, during the surviving spouse’s lifetime or at death of the surviving spouse, to or for the benefit of the surviving spouse or the surviving spouse’s estate.

(b) For the purpose of establishing the value of the surviving spouse’s estate under this section, the estate includes 100 percent of the corpus of a trust or portion of a trust created by the decedent spouse, if all income from the trust or portion of a trust must be distributed to or for the benefit of the surviving spouse during the life of the surviving spouse and the trust principal may be accessed only by the trustee or the spouse and only for the purpose of providing for the health, education, support or maintenance of the spouse.

(c) For the purpose of establishing the value of the surviving spouse’s estate under this section, the estate includes 50 percent of the corpus of a trust or portion of a trust created by the decedent spouse if all income from the trust or portion of a trust must be distributed to or for the benefit of the surviving spouse during the life of the surviving spouse and neither the trustee nor the spouse has the power to distribute trust principal to or for the benefit of the surviving spouse or any other person during the spouse’s lifetime.

(d) For the purposes of this section, all amounts distributed to a surviving spouse from a unitrust that meets the requirements of ORS 129.225 (Conversion to unitrust) (4) shall be considered income.

(e) The value of the surviving spouse’s beneficial interest in a trust other than a trust described in paragraphs (a) to (d) of this subsection shall be determined under the provisions of ORS 114.630 (Augmented estate) (3) and (4). [2009 c.574 §13; 2011 c.305 §5]

(Decedent’s Probate Transfers to Spouse)

Source: Section 114.675 — Surviving spouse’s estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 114.395 — OR Code / Title 12 / Chapter 114 / Section 114.395
114.395 Improper exercise of power
Status: in_force

If the exercise of power by a personal representative in the administration of an estate is improper, the personal representative is liable for breach of fiduciary duty to interested persons for resulting damage or loss to the same extent as a trustee of an express trust. Exercise of power in violation of a court order is a breach of duty. Exercise of power contrary to the provisions of the will may be a breach of duty. [1969 c.591 §136]

Source: Section 114.395 — Improper exercise of power; breach of fiduciary duty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 119.086 — OR Code / Title 12 / Chapter 119 / Section 119.086
119.086 Short title
Status: in_force

ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) may be cited as the Revised Uniform Fiduciary Access to Digital Assets Act (2015). [2016 c.19 §1]

Source: Section 119.086 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 116.073 — OR Code / Title 12 / Chapter 116 / Section 116.073
116.073 Nonliability of personal representative
Status: in_force

A personal representative is not liable for or chargeable in the accounts of the personal representative with:

(1) Debts due the decedent or other assets of the estate that remain uncollected without the fault of the personal representative.

(2) Loss by the decrease in value or destruction of property of the estate if the loss is caused without the fault of the personal representative. [1969 c.591 §174]

Source: Section 116.073 — Nonliability of personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors116.­html (accessed May 26, 2025).
ORS § 117.005 — OR Code / Title 12 / Chapter 117 / Section 117.005
117.005 Petition for administration of estate of absentee
Status: in_force

Administration may be had upon the estate of an absentee. A petition for administration shall state, in addition to the information required by ORS 113.035 (Petition for appointment of personal representative and probate of will) :

(1) Whether the absentee, when last heard from, was a resident or nonresident of this state.

(2) The address of the absentee at the last-known domicile of the absentee.

(3) Intentionally left blank —Ed.

(a) That, to the best knowledge of the petitioner and after diligent search, the whereabouts of the absentee is and has been unknown for a period stated of not less than one year, and that the petitioner has reason to believe and believes the absentee is dead;

(b) That the death of the absentee at the time, location and in the circumstances stated in the petition is probable, and that the fact of death is in doubt solely by reason of the failure to find or identify the remains of the absentee; or

(c) That there is a presumption that the absentee is dead under the provisions of ORS 176.740 (Governor’s proclamation) . [1969 c.591 §203; 2003 c.560 §2]

Source: Section 117.005 — Petition for administration of estate of absentee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors117.­html (accessed May 26, 2025).
ORS § 118.260 — OR Code / Title 12 / Chapter 118 / Section 118.260
118.260 Penalties for delinquency, failure to file and fraud
Status: in_force

(1) If no return has been filed as required by this chapter, there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax.

(2) If the failure to file a return continues for a period in excess of three months after the due date, there shall be added to the amount of tax required to be shown as tax on the return a failure to file penalty of 20 percent of the amount of such tax. This penalty is in addition to the delinquency penalty imposed by subsection (1) of this section, or, if applicable, to the delinquency penalty imposed by subsection (4) of this section.

(3) If any part of any deficiency is due to fraud with intent to evade tax, then 100 percent of the total amount of the deficiency shall be assessed and collected.

(4) Except for a deferral of payment pursuant to an extension granted under ORS 118.225 (Extension of time for payment) or a timely election made under ORS 118.300 (Deferred payment election) , if the taxes imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) are not paid on or before the date on which payment of the tax is required to be made under ORS 118.100 (Time for filing return and paying tax) , there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax. This penalty is in lieu of any delinquency penalty applicable under subsection (1) of this section.

(5) Intentionally left blank —Ed.

(a) Except as provided in subsection (6) of this section and paragraph (b) of this subsection, if the tax imposed by ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states) is not paid on or before the date on which payment of the tax is required to be made under ORS 118.100 (Time for filing return and paying tax) , interest shall be charged and collected thereon at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time when the tax became due and payable.

(b) If payment of the tax or deficiency is extended under ORS 118.225 (Extension of time for payment) , interest shall be charged and collected on any amount for which extension is granted from the date the tax or deficiency is otherwise due and payable to the date of payment at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) , without regard to ORS 305.222 (Determination of interest rate) .

(6) In all cases in which a bond is given, under the provisions of ORS 118.300 (Deferred payment election) , interest shall be charged at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) , without regard to ORS 305.222 (Determination of interest rate) , from the time when the tax became due and payable, until the date of payment.

(7) If the tax has not been determined, a deposit may be made to avoid interest. Should the amount of such payment exceed the sum subsequently determined to be due, the Department of Revenue shall refund the excess with interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the due date of the return or on the date that the return is filed, whichever is later, and ending at the time the refund is made.

(8) Payments made on the tax shall be applied first to penalty and interest and then to the principal.

(9) For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be lawfully claimed upon the return. [Amended by 1971 c.732 §2; 1973 c.332 §1; 1975 c.593 §2; 1977 c.666 §13b; 1982 s.s.1 c.16 §3; 1993 c.726 §1; 1997 c.99 §12; 2011 c.526 §11; 2017 c.182 §1; 2017 c.278 §2]

Source: Section 118.260 — Penalties for delinquency, failure to file and fraud; interest; deposit where tax not determined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 119.066 — OR Code / Title 12 / Chapter 119 / Section 119.066
119.066 Requests to disclose digital assets or terminate account
Status: in_force

(1) Not later than 60 days after receipt of the information required under ORS 119.021 (Disclosure of content of electronic communications to personal representative) to 119.062 (Duties and authority of fiduciary) , a custodian shall comply with a request from a fiduciary or designated recipient to disclose digital assets or terminate an account. If the custodian fails to comply, the fiduciary or designated recipient may apply to the court for an order directing compliance.

(2) An order under subsection (1) of this section directing compliance must contain a finding that compliance is not in violation of 18 U.S.C. 2702.

(3) A custodian may notify the user that a request for disclosure or to terminate an account was made under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) .

(4) A custodian may deny a request under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) from a fiduciary or designated recipient for disclosure of digital assets or to terminate an account if the custodian is aware of any lawful access to the account following the receipt of the fiduciary’s request.

(5) ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) do not limit a custodian’s ability to obtain or require a fiduciary or designated recipient requesting disclosure or termination to obtain a court order that:

(a) Specifies that an account belongs to the protected person or principal;

(b) Specifies that there is sufficient consent from the protected person or principal to support the requested disclosure; and

(c) Contains a finding required by law other than under ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) .

(6) A custodian and the custodian’s officers, employees and agents are immune from liability for an act or omission done in good faith in compliance with ORS 119.006 (Definitions for ORS 119.006 to 119.081) to 119.081 (Effect on other laws) . [2016 c.19 §16]

Source: Section 119.066 — Requests to disclose digital assets or terminate account; custodian’s duty to comply; court order; immunity from liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors119.­html (accessed May 26, 2025).
ORS § 113.085 — OR Code / Title 12 / Chapter 113 / Section 113.085
113.085 Preference in appointing personal representative
Status: in_force

(1) Except as provided in subsection (3) of this section, upon the filing of the petition under ORS 113.035 (Petition for appointment of personal representative and probate of will) , if there is no will or if there is a will and it has been proved, the court shall appoint a qualified person the court finds suitable as personal representative, giving preference in the following order:

(a) The personal representative named in the will.

(b) If the surviving spouse of the decedent is a distributee of the estate, the surviving spouse of the decedent or the nominee of the surviving spouse of the decedent.

(c) If the person is a distributee of the estate, a person who would be entitled to property of the decedent under intestate succession.

(d) Any other distributee of the estate.

(e) The Director of Human Services or the Director of the Oregon Health Authority, or an attorney approved under ORS 113.086 (Approval of attorneys who are eligible to be personal representative for decedent who received Medicaid or other public assistance) , if the decedent received public assistance as defined in ORS 411.010 (Definitions) , received medical assistance as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) or received care at an institution described in ORS 179.321 (Responsibility to supervise state institutions) (1) and it appears that the assistance or the cost of care may be recovered from the estate of the decedent.

(f) The Department of Veterans’ Affairs, if the decedent was a protected person under ORS 406.050 (Additional powers and duties of director or department) (10) and the department has joined in the petition for such appointment.

(g) Any other person.

(2) Before the court appoints a personal representative under subsection (1)(b) to (g) of this section, the court may require the petitioner to make a reasonable attempt to notify persons of higher priority than the proposed personal representative under subsection (1)(b) to (g) of this section.

(3) Except as provided in subsection (4) of this section, the court shall appoint the State Treasurer as personal representative if it appears that the decedent died wholly intestate and without known heirs. The Attorney General shall represent the State Treasurer in the administration of the estate. The State Treasurer shall deposit any funds received by the State Treasurer in the capacity of personal representative in accounts, separate and distinct from the General Fund, established in the State Treasury. Interest earned by such account shall be credited to that account.

(4) The court may appoint a person other than the State Treasurer to administer the estate of a decedent who died wholly intestate and without known heirs if the person filing a petition under ORS 113.035 (Petition for appointment of personal representative and probate of will) attaches written authorization from the State Treasurer approving the filing of the petition by the person. Except as provided by rule adopted by the State Treasurer, the State Treasurer may consent to the appointment of another person to act as personal representative only if it appears after investigation that the estate is insolvent. [1969 c.591 §88; 1971 c.421 §1; 1971 c.675 §1; 1973 c.370 §1; 1987 c.158 §17a; 1987 c.425 §1; 1989 c.966 §2; 1995 c.106 §2; 2001 c.102 §3; 2001 c.900 §15; 2003 c.395 §12; 2005 c.381 §20; 2005 c.625 §56; 2009 c.595 §76; 2009 c.602 §2; 2009 c.828 §7; 2011 c.720 §57; 2013 c.36 §33; 2013 c.688 §14; 2015 c.381 §5; 2017 c.169 §13; 2019 c.678 §34]

Source: Section 113.085 — Preference in appointing personal representative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 115.165 — OR Code / Title 12 / Chapter 115 / Section 115.165
115.165 Summary determination procedure
Status: in_force

In a proceeding for summary determination by the probate court of a claim disallowed in whole or in part by the personal representative:

(1) The personal representative shall move or plead to the claim as though the claim were a complaint filed in an action.

(2) The court shall hear the matter without a jury, after notice to the claimant and personal representative. Upon the hearing the court shall determine the claim in a summary manner and shall make an order allowing or disallowing the claim in whole or in part.

(3) No appeal may be taken from the order of the court made upon the summary determination. [1969 c.591 §156]

Source: Section 115.165 — Summary determination procedure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors115.­html (accessed May 26, 2025).
ORS § 114.660 — OR Code / Title 12 / Chapter 114 / Section 114.660
114.660 Decedent’s nonprobate estate
Status: in_force

For purposes of ORS 114.600 (Elective share generally) to 114.725 (Effect of separation) , a decedent’s nonprobate estate consists of the property described in ORS 114.665 (Decedent’s nonprobate estate) that is not included in the decedent’s probate estate and that does not constitute a transfer to the decedent’s surviving spouse. The value of the decedent’s nonprobate estate is reduced by all debts and liabilities of the decedent that are not paid in probate, and by all costs of administering the decedent’s nonprobate estate that are incurred for the purpose of settling claims against the nonprobate estate and distributing the nonprobate estate property to the persons entitled to that property. [2009 c.574 §11; 2011 c.305 §2]

Source: Section 114.660 — Decedent’s nonprobate estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 113.035 — OR Code / Title 12 / Chapter 113 / Section 113.035
113.035 Petition for appointment of personal representative and probate of will
Status: in_force

Any interested person or the person nominated as personal representative named in the will may petition for the appointment of a personal representative and for the probate of a will. The petition must include the following information, so far as known:

(1) The name, age, domicile, post-office address and date and place of death of the decedent.

(2) Whether the decedent died testate or intestate.

(3) The facts relied upon to establish venue.

(4) The name and post-office address of the person nominated as personal representative and the facts that show the person is qualified to act.

(5) The names, relationship to the decedent and post-office addresses of persons who are or would be the heirs of the decedent upon the death of the decedent intestate, and the ages of any who are minors.

(6) A statement that reasonable efforts have been made to identify and locate all heirs of the decedent. If the petitioner knows of any actual or possible omissions from the list of heirs, the petition must include a statement indicating that there are omissions from the information relating to heirs.

(7) If the decedent died testate, the names and post-office addresses of the devisees, and the ages of any who are minors. If the will devises property to a person who did not survive the decedent or who is otherwise not entitled to receive the devise, the petition must include a statement explaining why the devise failed. If the petitioner knows of any actual or possible omissions from the list of devisees, the petition must include a statement indicating that there are omissions from the information relating to devisees.

(8) The name and post-office address of any person asserting an interest in the estate, or on whose behalf an interest has been asserted, based on a contention that:

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

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

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

(9) The name and post-office address of any person asserting an interest in the estate, or on whose behalf an interest has been asserted, based on a contention that a parent of the decedent willfully deserted the decedent or neglected without just and sufficient cause to provide proper care and maintenance for the decedent, as provided by ORS 112.047 (Forfeiture of parent’s share by reason of termination of parental rights or desertion or neglect) .

(10) Whether the original of the last will of the decedent is in the possession of the court or accompanies the petition. If the original will is not in the possession of the court or accompanying the petition and an authenticated copy of the will probated in another jurisdiction does not accompany the petition, the petition shall also state the contents of the will and indicate that it is lost, destroyed or otherwise unavailable and that it was not revoked.

(11) A statement of the extent and nature of assets of the estate, if any, to enable the court to set the amount of bond of the personal representative.

(12) If the petition states that no assets of the estate are known to the petitioner under subsection (11) of this section and the petition is not filed under ORS 114.453 (Petition for appointment of personal representative) , a statement of the purpose for filing the petition.

(13) If the petition is filed under ORS 114.453 (Petition for appointment of personal representative) , a statement that the petitioner is filing the petition for the sole purpose of pursuing a wrongful death claim, and the other information required under ORS 114.453 (Petition for appointment of personal representative) . [1969 c.591 §83; 1973 c.506 §19; 1991 c.704 §1; 2003 c.395 §10; 2005 c.741 §4; 2017 c.169 §7; 2019 c.414 §§1,1a]

Source: Section 113.035 — Petition for appointment of personal representative and probate of will , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 112.765 — OR Code / Title 12 / Chapter 112 / Section 112.765
112.765 Rights of purchaser
Status: in_force

(1) If a surviving spouse has apparent title to property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply, a purchaser for value or a lender taking a security interest in the property takes interest in the property free of any rights of the personal representative or an heir or devisee of the decedent.

(2) If a personal representative or an heir or devisee of the decedent has apparent title to property to which ORS 112.705 (Short title) to 112.775 (Application and construction) apply, a purchaser for value or a lender taking a security interest in the property takes interest in the property free of any rights of the surviving spouse.

(3) A purchaser for value or a lender need not inquire whether a vendor or borrower acted properly.

(4) The proceeds of a sale or creation of a security interest shall be treated in the same manner as the property transferred to the purchaser for value or a lender. [1973 c.205 §6]

Source: Section 112.765 — Rights of purchaser , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 113.015 — OR Code / Title 12 / Chapter 113 / Section 113.015
113.015 Venue
Status: in_force

(1) The venue for a proceeding seeking the appointment of a personal representative and for a proceeding to probate a will is:

(a) In the county where the decedent had a domicile or where the decedent had a place of abode at the time of death;

(b) In any county where property of the decedent was located at the time of death or is located at the time the proceeding is commenced;

(c) In the county in which the decedent died; or

(d) In the county where a personal injury claim or wrongful death claim, as those terms are defined in ORS 114.441 (Definitions for ORS 114.441 to 114.462) , could be maintained.

(2) Filing a proceeding in a county other than specified in subsection (1) of this section does not constitute a jurisdictional defect. [1969 c.591 §81; 2019 c.166 §12]

Source: Section 113.015 — Venue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors113.­html (accessed May 26, 2025).
ORS § 111.235 — OR Code / Title 12 / Chapter 111 / Section 111.235
111.235 Filing objections to petition or motion
Status: in_force

(1) Any interested person or the personal representative may file a written objection to a petition or motion previously filed.

(2) An objection filed under this section must:

(a) Include a plain and concise statement of the basis for the objection;

(b) Be served on the persons described in ORS 111.215 (Notice) (2); and

(c) Be filed on or before the final date for the filing of objections to the petition or motion.

(3) If no objections are filed before the final date for the filing of objections to the petition or motion, or if all filed objections are withdrawn, the court may sign the proposed order or judgment without further notice. [1969 c.591 §15; 2021 c.282 §12]

Source: Section 111.235 — Filing objections to petition or motion , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 114.375 — OR Code / Title 12 / Chapter 114 / Section 114.375
114.375 Nonliability of transfer agents
Status: in_force

A transfer agent or a corporation transferring its own securities incurs no liability to any person by making a transfer of securities of an estate as requested or directed by a personal representative. [1969 c.591 §134]

Source: Section 114.375 — Nonliability of transfer agents , https://www.­oregonlegislature.­gov/bills_laws/ors/ors114.­html (accessed May 26, 2025).
ORS § 112.145 — OR Code / Title 12 / Chapter 112 / Section 112.145
112.145 Effect of advancement on distribution
Status: in_force

(1) If the value of an advancement exceeds the heir’s or devisee’s share of the estate, the heir or devisee shall be excluded from any further share of the estate, but the heir or devisee shall not be required to refund any part of the advancement. If the value of an advancement is less than the heir’s or devisee’s share, the heir or devisee shall be entitled upon distribution of the estate to such additional amount as will give the heir or devisee the heir’s or devisee’s share of the estate.

(2) The property advanced is not a part of the estate, but for the purpose of determining the shares of the heirs or devisees the advancement shall be added to the value of the estate, the sum then divided among the heirs or devisees according to the laws of intestate succession or the testator’s will and the advancement then deducted from the share of the heir or devisee to whom the advancement was made. [1969 c.591 §31; 2016 c.42 §9]

Source: Section 112.145 — Effect of advancement on distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 111.205 — OR Code / Title 12 / Chapter 111 / Section 111.205
111.205 Commencement of probate proceeding
Status: in_force

(1) A probate proceeding is commenced by the filing of a petition in a court with jurisdiction over probate proceedings. Petitions to commence probate proceedings are authorized in ORS chapters 113 and 117.

(2) No particular pleadings or forms of pleadings are required in the exercise of jurisdiction of probate courts. All petitions, inventories, reports and accountings in a probate proceeding must be in writing and include a declaration under penalty of perjury in the form required by ORCP 1 E. The declaration must be made by at least one of the persons making the pleading or by the attorney for the person, or in the case of a business entity by an authorized agent. A declarant who is physically outside the boundaries of the United States must make an unsworn declaration under ORS 194.800 (Short title) to 194.835 (Relation to Electronic Signatures in Global and National Commerce Act) .

(3) Actions in a probate proceeding are not triable by a jury except as otherwise provided by law. [1969 c.591 §12; 1979 c.284 §104; 2007 c.284 §1; 2013 c.218 §13; 2017 c.169 §45; 2021 c.282 §9]

Source: Section 111.205 — Commencement of probate proceeding; pleadings and mode of procedure; jury trial , https://www.­oregonlegislature.­gov/bills_laws/ors/ors111.­html (accessed May 26, 2025).
ORS § 118.160 — OR Code / Title 12 / Chapter 118 / Section 118.160
118.160 When tax return is required
Status: in_force

(1) Except as provided in subsection (2) of this section:

(a) An inheritance tax return is not required with respect to the estates of decedents who die on or after January 1, 1987, and before January 1, 2003, unless a federal estate tax return is required to be filed;

(b) An inheritance tax return is not required with respect to the estates of decedents who die on or after:

(A) January 1, 2003, and before January 1, 2004, unless the value of the gross estate is $700,000 or more;

(B) January 1, 2004, and before January 1, 2005, unless the value of the gross estate is $850,000 or more;

(C) January 1, 2005, and before January 1, 2006, unless the value of the gross estate is $950,000 or more; or

(D) January 1, 2006, and before January 1, 2012, unless the value of the gross estate is $1 million or more; and

(c) An estate tax return is not required with respect to the estates of decedents who die on or after January 1, 2012, unless the value of the gross estate is $1 million or more.

(2) In every estate, whether or not subject to administration and whether or not a federal estate tax return is required to be filed, the executor shall at such times and in such manner as required by rules of the Department of Revenue, file with the department a return in a form provided by the department setting forth a list and description of all transfers of property, in trust or otherwise, made by the decedent in the lifetime of the decedent as a division or distribution of the estate of the decedent and any further data that the department requires to determine estate tax under this chapter. [Formerly 118.660; 1971 c.567 §5; 1977 c.666 §12; 1985 c.565 §10a; 1987 c.646 §5; 2003 c.806 §7; 2011 c.526 §8]

Source: Section 118.160 — When tax return is required; lists of property transfers and other data , https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html (accessed May 26, 2025).
ORS § 112.230 — OR Code / Title 12 / Chapter 112 / Section 112.230
112.230 Local law of state selected by testator controlling unless against public policy
Status: in_force

The meaning and legal effect of a disposition in a will shall be determined by the local law of a particular state selected by the testator in the instrument of the testator unless the application of that law is contrary to the public policy of this state. [1973 c.506 §11]

Source: Section 112.230 — Local law of state selected by testator controlling unless against public policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.265 — OR Code / Title 12 / Chapter 112 / Section 112.265
112.265 Testamentary additions to trusts
Status: reserved

(1) A devise may be made by a will to the trustee or trustees of a trust, regardless of the existence, size or character of the corpus of the trust, if:

(a) The trust is established or will be established by the testator, or by the testator and some other person or persons, or by some other person or persons;

(b) The trust is identified in the testator’s will; and

(c) The terms of the trust are set forth in a written instrument, other than a will, executed before, concurrently with, or after the execution of the testator’s will, or in the valid last will of a person who has predeceased the testator.

(2) The trust may be funded during the testator’s lifetime or upon the testator’s death by the testator’s devise to the trustee or trustees. The trust may be a funded or unfunded life insurance trust, although the trustor has reserved any or all of the rights of ownership of the insurance contracts.

(3) The devise shall not be invalid because the trust:

(a) Is amendable or revocable, or both; or

(b) Was amended after the execution of the testator’s will or after the death of the testator.

(4) Unless the testator’s will provides otherwise, the property so devised:

(a) Shall not be considered to be held under a testamentary trust of the testator, but shall become a part of the trust to which it is given; and

(b) Shall be administered and disposed of in accordance with the provisions of the instrument or will setting forth the terms of the trust, including any amendments thereto made before or after the death of the testator, regardless of whether made before or after the execution of the testator’s will.

(5) Unless the testator’s will provides otherwise, a revocation or termination of the trust before the death of the testator shall cause the devise to lapse.

(6) This section shall not be construed as providing an exclusive method for making devises to the trustee or trustees of a trust established otherwise than by the will of the testator making the devise.

(7) This section shall be so construed as to effectuate its general purpose to make uniform the law of those states that enact the same or similar provisions. [1969 c.591 §40; 1999 c.132 §1]

Source: Section 112.265 — Testamentary additions to trusts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).
ORS § 112.820 — OR Code / Title 12 / Chapter 112 / Section 112.820
112.820 Procedure for destruction of will
Status: in_force

(1) An attorney who intends to destroy a will as authorized under ORS 112.815 (Conditions for disposal of will) must:

(a) Provide notice of the attorney’s intent to destroy the will to the testator or, if the attorney knows the testator is deceased, to the personal representative and to each successor personal representative named in the will; and

(b) Deliver the notice by mail, electronic mail, telephone and any other method reasonably calculated to convey the notice to the mailing addresses, electronic mail addresses and telephone numbers known to the attorney or reasonably ascertainable through public records or other searches.

(2) The notice under subsection (1) of this section must state the name of the testator, the date of the will and the intent of the attorney to destroy the will if, within 90 days after the date of the notice, the testator does not contact the attorney or, if the testator is deceased, the personal representative and each successor personal representative fail to accept delivery of the will.

(3) If the testator fails to contact the attorney within 90 days after the date of the notice or, if the testator is deceased, the personal representative and any successor personal representative fail to accept delivery of the will within 90 days of the date of the notice, the attorney may destroy the will.

(4) Intentionally left blank —Ed.

(a) At the time the attorney destroys a will under this section, the attorney shall sign an affidavit affirming:

(A) That despite diligent inquiry, the attorney was unable to locate the testator or, if the testator is deceased, that the attorney has knowledge of the testator’s death and, despite diligent inquiry, the attorney was unable to locate the personal representative and successor personal representatives named in the testator’s will or, if the attorney was able to locate the personal representative or any successor personal representative, that none would accept delivery of the will;

(B) That the attorney has created a complete digital copy of the testator’s will, including any affidavit of attesting witnesses and codicils to the will; and

(C) That the attorney will retain a digital copy of the affidavit, the testator’s will and any affidavit of attesting witnesses and codicils to the will for a period of no fewer than 20 years from the date of the affidavit.

(b) The affidavit must include documentation of the attorney’s diligent efforts to provide notice to the testator or, if the attorney knows the testator is deceased, the personal representative and successor personal representatives, including but not limited to public records search results, the addresses, electronic mail addresses, telephone numbers or any other methods of contact the attorney used to provide notice of the attorney’s intent to destroy the will, a copy of the notice and any other documentation of the attorney’s attempts to provide notice to the testator or, if the testator is deceased, to the personal representative and successor personal representatives.

(c) No earlier than 20 years following the date of the affidavit, the attorney may destroy the electronic copies of the affidavit and the will and any affidavit of attesting witnesses or codicils to the will without notice of the destruction to any person or court. [1989 c.770 §§5,6; 2003 c.737 §§56,57; 2005 c.702 §§65,66,67; 2011 c.595 §29; 2021 c.272 §11]

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

Source: Section 112.820 — Procedure for destruction of will; affidavit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors112.­html (accessed May 26, 2025).