justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 116 — Accounting, Distribution and

ORS 116.123. Effect of approval of final account. To the extent that the final account is approved, the personal representative and the surety of the personal representative, subject to the right of appeal, to the power of the court to vacate its final orders and to the provisions of ORS 116.213, are relieved from liability for the administration of the trust. The court may disapprove the account in whole or in part, surcharge the personal representative for any loss caused by any breach of duty and deny in whole or in part the right of the personal representative to receive compensation.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.125. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.130. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.133. Distribution; order in which assets appropriated; abatement. (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 as to the shares of pretermitted children, and in ORS 114.600 to 114.725 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.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.135. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.140. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.143. Interest on pecuniary devises. (1) As used in this section, discount rate means the auction average rate on 91-day United States Treasury bills, as established by the most recent auction of these Treasury bills and as reported by the United States Department of the Treasury, Bureau of the Public Debt. The discount rate shall be determined, with reference to the most recent auction date, before May 15 and before November 15 of each year. (2) General pecuniary devises not entitled to a share of income under ORS 116.007 (2) bear interest payable from the residuary estate at the discount rate for a period beginning one year after the first appointment of a personal representative until payment, unless a contrary intent is evidenced in the will or unless otherwise ordered by the court.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.145. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.150. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.153. Right of offset and retainer. The amount of the indebtedness of a distributee to the estate if due, or its present worth if not due, shall be offset against the interest of the distributee in the estate; but the distributee has the benefit of any defense that would be available to the distributee in a direct proceeding for recovery of the debt. The right of offset and retainer is prior and superior to the rights of judgment creditors, heirs or assignees of the distributee.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.155. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.160. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.163. Distribution to foreign personal representative. 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.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.165. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.170. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.175. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.180. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.183. Expenses of personal representative; determination of attorney fees. (1) A personal representative shall be allowed in the settlement of the final account all necessary expenses incurred in the care, management and settlement of the estate, including reasonable fees of appraisers, attorneys and other qualified persons employed by the personal representative. A partial award of such expenses, including fees, may be allowed prior to settlement of the final account upon petition, showing that the final account reasonably cannot be filed at that time, and upon notice as directed by the court. (2)(a) An award of reasonable attorney fees under this section shall be made after consideration of the customary fees in the community for similar services, the time spent by counsel, counsels experience in such matters, the skill displayed by counsel, the result obtained, any agreement as to fees between the personal representative and the counsel of the personal representative, the amount of responsibility assumed by counsel considering the total value of the estate, and other factors as may be relevant. No single factor is controlling. (b) Before the court awards attorney fees in an amount less than the amount requested by the personal representative, the court must allow the attorney an opportunity to submit additional materials supporting the requested amount. (3) A personal representative who defends or prosecutes any proceeding in good faith and with just cause, whether successful or not, is entitled to receive from the estate necessary expenses and disbursements, including reasonable attorney fees, in the proceeding.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.185. [Repealed by 1961 c.417 2]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.190. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.193. Order of escheat. If it appears to the court, at any time after the expiration of four months after the date of publication of notice to interested persons, that there is no known person to take by descent the net intestate estate, the court shall order that the estate escheat to the State of Oregon and that the whole of the estate, after payment of claims, taxes and expenses of administration, be distributed to the State Treasurer for deposit into the Unclaimed Property and Estates Fund. There shall be no further proceeding in the administration of the estate, and the estate shall summarily be closed. [1969 c.591 186; 2019 c.678 43; 2021 c.424 15; 2023 c.18 10] Note: Section 11, chapter 18, Oregon Laws 2023, provides: Sec. 11. The amendments to statutes by sections 1 to 10 of this 2023 Act apply to probate proceedings commenced on or after the effective date of this 2023 Act [January 1, 2024].
ORS Chapter 116 — Accounting, Distribution and

ORS 116.195. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.203. Disposition of unclaimed assets. If a report filed in the estate proceeding by the personal representative not less than 30 days after the date of entry of the judgment of distribution shows that payment or delivery of property in the possession of the personal representative or under the control of the personal representative cannot be made to a distributee entitled thereto, either because the distributee refuses to accept the property or because the distributee cannot be found, the court may direct the personal representative to pay or deliver the property to the State Treasurer, to be placed in the escheat funds of the state. The personal representative shall take the receipt of the State Treasurer stating from whom the property was received, a description of the property and the name of the person entitled to the property. The person entitled thereto may apply for and recover the property in the manner provided for recovery of escheat funds.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.208. Motion to close estate with no known assets; judgment; discharge of personal representative. (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. (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 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. (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.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.213. Discharge of personal representative. Upon the filing of receipts or other evidence satisfactory to the court that distribution has been made as ordered in the general judgment, the court shall enter a supplemental judgment of discharge. Except as provided in ORS 115.004, the discharge so entered operates as a release of the personal representative from further duties and as a bar to any action against the personal representative and the surety of the personal representative. The court may, in its discretion and upon such terms as may be just, within one year after entry of the supplemental judgment of discharge, permit an action to be brought against the personal representative and the surety of the personal representative if the supplemental judgment of discharge was taken through fraud or misrepresentation of the personal representative or the surety of the personal representative or through the mistake, inadvertence, surprise or excusable neglect of the claimant.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.223. Recording of deed from personal representative. The personal representative shall cause to be recorded in the deed records of any county in which real property belonging to the estate is situated, a deed from the personal representative executed in the manner required by ORS chapter 93. The execution of the bargain and sale deed does not place the personal representative in the chain of title to the property conveyed unless the personal representative is also an heir, devisee or claiming successor to the property conveyed.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.233. Reopening estate of decedent. Upon the petition of any interested person, the court, with such notice as it may prescribe, may order the estate of a decedent reopened if other property is discovered, if any necessary act remains unperformed or for any other proper cause appearing to the court. The court may reappoint the former personal representative, or appoint another personal representative, to administer any additional property or to perform such other acts as are considered necessary. The provisions of law as to original administration apply, in so far as applicable, to accomplish the purpose for which the estate is reopened, but a claim that already is adjudicated or barred may not be asserted in the reopened administration.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.243. Reports by court clerks, county clerks or court administrators to State Treasurer. A court clerk of any county in which the county court has judicial functions, the clerk of any county court that has jurisdiction over probate matters under ORS 111.075 or a court administrator, upon request, shall furnish to the State Treasurer the titles of estates of decedents that have remained open for more than three years and in which no heirs, or only persons whose right to inherit the proceeds thereof is being contested, have appeared to claim the estate.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.263. Payment of debt and delivery of property to foreign personal representative without local administration. (1) Three months or more after the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession of personal property or an instrument evidencing a debt, obligation, stock or right to sue belonging to the estate of the nonresident decedent may make payment of the indebtedness, in whole or in part, or deliver the personal property or the instrument evidencing the debt, obligation, stock or right to sue to the foreign personal representative of the nonresident decedent, upon an affidavit made by or on behalf of the foreign personal representative, accompanied by proof of the foreign personal representatives authority, stating: (a) The date of the death of the nonresident decedent; (b) That no local administration or application therefor is pending in this state; and (c) That the foreign personal representative is entitled to payment or delivery. (2) Payment or delivery made in good faith on the basis of the affidavit is a discharge of the debtor or person having possession of the personal property. (3) Payment or delivery may not be made under this section if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the foreign personal representative. [1969 c.591 193; 1987 c.646 3; 2017 c.169 39] APPORTIONMENT OF ESTATE TAXES
ORS Chapter 116 — Accounting, Distribution and

ORS 116.303. Definitions for ORS 116.303 to 116.383. As used in ORS 116.303 to 116.383: (1) Estate means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state under ORS 118.005 to 118.540. (2) Person means any individual, partnership, association, joint stock 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 decedents 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 to 118.540, and interest and penalties imposed in addition to the tax.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.305. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.310. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.313. Apportionment among interested persons; valuations; apportionment directed by will or trust. Unless the will, or a revocable trust of which the decedent is settlor, otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. In the event the decedents will or revocable trust directs a method of apportionment of tax different from the method described in ORS 116.303 to 116.383, the method described in the will or revocable trust shall control. A mere testamentary direction to pay debts, charges, taxes or expenses of administration shall not be considered a direction against apportionment of estate taxes.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.315. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.320. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.323. Apportionment proceedings; equitable apportionment; penalties and interest; court determination. (1) The court in which the administration of the estate is proceeding may on petition for the purpose determine the apportionment of the tax. (2) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in ORS 116.313 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable. (3) If the court finds that the assessment of penalties 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
ORS Chapter 116 — Accounting, Distribution and

ORS 116.325. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.330. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.333. Withholding of tax; recovery from distributee; bond of distributee. (1) The personal representative or other person who is in possession of the property of the decedent and who is required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to the person, the amount of tax attributable to the interest of the person. If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the personal representative or the other person required to pay the tax, the personal representative or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with ORS 116.303 to 116.383. (2) If property held by the personal representative is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.335. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.340. [Repealed by 1969 c.591 305]
ORS Chapter 116 — Accounting, Distribution and

ORS 116.343. Allowances for exemptions, deductions and credits. (1) In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate and any deductions and credits allowed by the law imposing the tax. (2) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purpose of the gift inures to the benefit of the person bearing that relationship or receiving the gift, except that when an interest is subject to a prior present interest that is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal. (3) Any deduction for property previously taxed and any credit for gift taxes or estate taxes of a foreign country paid by the decedent or the estate of the decedent inures to the proportionate benefit of all persons liable to apportionment. (4) Any credit for estate taxes in respect to property or interests includable in the estate inures to the benefit of the persons or interests chargeable with the payment of the tax to the extent that, or in proportion as, the credit reduces the tax. (5) To the extent that property passing to or in trust for a surviving spouse or any charitable, public or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an estate tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in ORS 116.313, and to that extent no apportionment shall be made against the property. This subsection does not apply to any case in which the result will be to deprive the estate of a deduction otherwise allowable under section 2053(d) of the Internal Revenue Code (26 U.S.C. 2053(d)) relating to deduction for state estate taxes on transfers for public, charitable or religious uses.
ORS Chapter 116 — Accounting, Distribution and

ORS 116.353. Income interests; life or temporary interests; charging corpus. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.