reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.093 - Notice for filing objections to final account and petition for distribution; rules.

(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, a public benefit corporation as defined in ORS 65.001 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 to 416.340, 416.350 or 417.010 to 417.080, or the Oregon Health Authority has presented a claim under ORS chapter 414 or ORS 416.310 to 416.340, 416.350 or 416.510 to 416.990, or the Department of Corrections has presented a claim under ORS 179.620 (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]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.103 - Objections to final account and petition.

Any person entitled to notice under ORS 116.093 may, within the time fixed for the filing, file in the estate proceeding objections to the final account and petition for distribution, specifying the particulars of the objections. Upon the filing of objections the court shall fix the time for hearing thereon. [1969 c.591 §177]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.113 - Judgment of final distribution.

(1) If no objections to the final account and petition for distribution are filed, or if objections are filed, upon the hearing or upon the filing of a statement in lieu of the final account under ORS 116.083 (5), the court shall enter a general judgment of final distribution. In the judgment the court shall designate the persons in whom title to the estate available for distribution is vested and the portion of the estate or property to which each is entitled under the will, by agreement approved by the court or pursuant to intestate succession. The judgment shall also contain any findings of the court in respect to:
(a) Advancements.
(b) Election against will by the surviving spouse.
(c) Renunciation.
(d) Lapse.
(e) Adjudicated controversies.
(f) Partial distribution, which shall be confirmed or modified.
(g) Retainer.
(h) Claims for which a special fund is set aside, and the amount set aside.
(i) Contingent claims that have been allowed and are still unpaid.
(j) Any reserve requested under ORS 116.083.
(k) Attorney fees.
(L) Approval of the final account or the statement filed in lieu of the final account under ORS 116.083 (5) in whole or in part.
(2) If, by agreement approved by the court, property is distributed to persons in whom title is vested by the judgment of final distribution otherwise than as provided by the will or pursuant to intestate succession, the judgment operates as a transfer of the property between those persons.
(3) The judgment of final distribution is a conclusive determination of the persons who are the successors in interest to the estate and of the extent and character of their interest, subject only to the right of appeal and the power of the court to vacate the judgment. [1969 c.591 §178; 1987 c.646 §2; 1989 c.921 §1; 1995 c.453 §3; 1999 c.59 §26; 2003 c.576 §377; 2005 c.568 §34; 2017 c.169 §35; 2019 c.414 §11]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §179]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §180; 2009 c.574 §22]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §181; 2005 c.125 §1]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §182]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §183]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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, counsel’s experience in such matters, the skill displayed by counsel, the result obtained, any agreement as to fees between the personal representative and the counsel of the personal representative, the amount of responsibility assumed by counsel considering the total value of the estate, and other factors as may be relevant. No single factor is controlling.
(b) Before the court awards attorney fees in an amount less than the amount requested by the personal representative, the court must allow the attorney an opportunity to submit additional materials supporting the requested amount.
(3) A personal representative who defends or prosecutes any proceeding in good faith and with just cause, whether successful or not, is entitled to receive from the estate necessary expenses and disbursements, including reasonable attorney fees, in the proceeding. [1969 c.591 §185; 1977 c.733 §1; 1987 c.518 §1; 2017 c.169 §37; 2021 c.282 §20]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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]. [2023 c.18 §11]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §187; 2003 c.576 §378; 2019 c.678 §44]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [2019 c.414 §9]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §188; 1989 c.229 §9; 2003 c.576 §379]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §189; 1991 c.191 §1; 2017 c.169 §38; 2019 c.165 §30]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §190]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §191; 1991 c.230 §24; 1991 c.790 §9a; 2003 c.395 §17; 2017 c.169 §58; 2019 c.678 §45]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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 representative’s authority, stating:
(a) The date of the death of the nonresident decedent;
(b) That no local administration or application therefor is pending in this state; and
(c) That the foreign personal representative is entitled to payment or delivery.
(2) Payment or delivery made in good faith on the basis of the affidavit is a discharge of the debtor or person having possession of the personal property.
(3) Payment or delivery may not be made under this section if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the foreign personal representative. [1969 c.591 §193; 1987 c.646 §3; 2017 c.169 §39]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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 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 to 118.540, and interest and penalties imposed in addition to the tax. [1969 c.591 §194; 1977 c.666 §32; 2011 c.526 §21]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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 decedent’s 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. [1969 c.591 §195; 1973 c.506 §38; 2015 c.387 §32]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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 116.303 to 116.383, the determination of the probate court in respect thereto is prima facie correct. [1969 c.591 §196]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §197]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §198; 2005 c.22 §96; 2011 c.526 §22; 2017 c.169 §40]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 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. [1969 c.591 §199]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.363 - Proceedings for recovery of tax; liability of personal representative; apportionment of amount not recovered.

Neither the personal representative nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of three months next following final determination of the tax. A personal representative or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three-month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the personal representative or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment. [1969 c.591 §200]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.373 - Foreign personal representatives and estates.

A personal representative acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state or of a death duty due by a decedent’s estate to another state, from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state is prima facie correct. [1969 c.591 §201]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.383 - Construction.

ORS 116.303 to 116.383 embody the Uniform Estate Tax Apportionment Act and shall be construed to effectuate its general purpose to make uniform the law of those states which enact it. [1969 c.591 §202]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 116 - Accounting, Distribution and Closing › Section 116.835

[Subsection (1) enacted as 1903 p.133 §2; subsection (2) enacted as 1907 c.175; subsection (3) enacted as 1917 c.114 §2; subsection (4) enacted as 1943 c.26; 1969 c.591 §133; renumbered 114.365]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.005 - Petition for administration of estate of absentee.

Administration may be had upon the estate of an absentee. A petition for administration shall state, in addition to the information required by ORS 113.035:
(1) Whether the absentee, when last heard from, was a resident or nonresident of this state.
(2) The address of the absentee at the last-known domicile of the absentee.
(3)(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. [1969 c.591 §203; 2003 c.560 §2]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.015 - Setting date of hearing on petition; notice of hearing.

(1) Upon the filing of a petition under ORS 117.005, the clerk of the court shall set a date for hearing not less than 30 days after the date of filing the petition, unless the court sets an earlier date. A copy of the notice of the hearing shall be sent:
(a) To the absentee at the last-known address of the absentee by registered mail or by certified mail with return receipt.
(b) By ordinary mail to the devisees and heirs named in the petition.
(2) The court may order that additional notice of the hearing be given by publication or by other means. Proof of mailing or other notice shall be made by the petitioner and filed in the proceeding. [1969 c.591 §204; 1973 c.506 §39; 1991 c.249 §15; 2007 c.284 §14]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.025 - Appointment of person to represent absentee; directing search.

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]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.035 - Hearing on petition.

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]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.045 - Effect of finding of death.

The finding of the court that the absentee has died is conclusive as to the estate of the absentee only if:
(1) Notice of the hearing on the petition was given as required by ORS 117.015; and
(2) The court finds that diligent search for the absentee was made. [1969 c.591 §207]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.055 - Procedure for administering estate.

Upon the entry of the order of the court finding that the absentee has died and granting letters, administration of the estate of the absentee, whether testate or intestate, shall proceed as provided for the estates of other decedents, except as otherwise provided in this chapter. [1969 c.591 §208]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.065 - Revocation of letters; proceedings upon revocation.

Upon proof that the absentee is alive, letters theretofore granted shall be revoked. Acts of the personal representative before revocation of letters are as valid as though the letters had not been revoked, but after revocation the personal representative has no further power in the capacity of personal representative except as provided in this section. The personal representative shall pay claims allowed and proved. Within 30 days after letters are revoked under this section, the personal representative must file an account of administration for the period of time before revocation of letters and transfer any property in the possession of the personal representative to the person for whose estate the personal representative acted or to the authorized agent of that person. [1969 c.591 §209; 1999 c.592 §3]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.075 - Rights of absentee.

(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]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.085 - Substitution of parties.

After revocation of letters the absentee may be substituted as plaintiff in actions brought by the personal representative. The absentee may be substituted as defendant, upon application by the absentee or application by the plaintiff, in actions brought against the personal representative. [1969 c.591 §211]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 117 - Estates of Absentees › Section 117.095 - Costs, expenses and charges.

The costs, expenses and charges attending the granting of letters and their revocation shall be paid out of the estate of the absentee. If the petition for administration is not granted, the petitioner shall pay the costs, expenses and charges. [1969 c.591 §212]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 118 - Estate Tax › Section 118.005 - Definitions for ORS 118.005 to 118.540.

As used in ORS 118.005 to 118.540, unless the context requires otherwise:
(1) "Beneficiary" means the recipient of a beneficial interest in property or the income therefrom transferred in a manner taxable under ORS 118.005 to 118.540.
(2) "Department" means the Department of Revenue.
(3) "Director" means the Director of the Department of Revenue.
(4) "Executor" means the executor, administrator, personal representative, fiduciary, or custodian of property of the decedent, or, if there is no executor, administrator, fiduciary or custodian appointed, qualified and acting, then any person who is in the actual or constructive possession of any property includable in the estate of the decedent for estate tax purposes whether or not such estate is subject to administration.
(5) "Federal taxable estate" means the taxable estate as determined under subtitle B, chapter 11 of the Internal Revenue Code.
(6) "Gross estate" has the meaning given that term in section 2031 of the Internal Revenue Code.
(7) "Oregon taxable estate" means the federal taxable estate with the adjustments provided by ORS 118.010 (3).
(8) "Passes" includes any case where for the purposes of ORS 118.005 to 118.540 a taxable transfer takes place or is deemed to take place.
(9) "Personal representative" means personal representative as defined in ORS 111.005. [1959 c.418 §7; 1969 c.520 §23; 1971 c.567 §4; 1973 c.344 §1; 1975 c.762 §1; 1977 c.666 §1; 1997 c.99 §6; 2011 c.526 §1]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 118 - Estate Tax › Section 118.007 - Connection to federal law; meaning of terms.

Any term used in ORS 118.005 to 118.540 has the same meaning as when used in a comparable context in the laws of the federal Internal Revenue Code relating to federal estate taxes, unless a different meaning is clearly required or the term is specifically defined in ORS 118.005 to 118.540. Any reference in ORS 118.005 to 118.540 to the Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on December 31, 2010, except where the Legislative Assembly has specifically provided otherwise. [2003 c.806 §2; 2011 c.526 §2]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 118 - Estate Tax › Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.

(1) As used in this section and ORS 118.016, "permissible distributee" has the meaning given that term in ORS 130.010.
(2) Oregon special marital property consists of any trust or other property interest, or a portion of a trust or property interest:
(a) In which principal or income may be accumulated or distributed to or for the benefit of only the surviving spouse of the decedent during the lifetime of the surviving spouse;
(b) In which a person may not transfer or exercise a power to appoint any part of the trust or other property interest to a person other than the surviving spouse during the lifetime of the surviving spouse; and
(c) For which the executor of the estate of the decedent has made the election described in ORS 118.016 (1).
(3) If a trust or other property interest would qualify as Oregon special marital property under subsection (2) of this section except that the trust or other property interest allows principal or income to be distributed to other persons in addition to the surviving spouse, the executor may elect to set aside a share of the trust or other property interest as a separate share of the trust or property interest or as a separate trust, which shall qualify as Oregon special marital property if:
(a) The executor makes the election described in ORS 118.016 (1);
(b) Each permissible distributee makes the election described in ORS 118.016 (2);
(c) The surviving spouse makes the election described in ORS 118.016 (2); and
(d) All statements of election are attached to the estate tax return filed with respect to the estate of the decedent, or are filed or maintained as records as otherwise prescribed by the Department of Revenue by rule. [2005 c.124 §2; 2011 c.526 §4]
2023 Oregon Revised Statutes › Volume : 03 - Landlord-Tenant, Domestic Relations, Probate › Chapter 118 - Estate Tax › Section 118.120 - Qualified family-owned business interests; additional tax.

(1) In the case of an estate that contains a qualified family-owned business interest, an additional tax shall be imposed under ORS 118.005 to 118.540 if:
(a) The value of the interest was originally taken as a deduction under section 2057(a) of the Internal Revenue Code in computing the value of the taxable estate for federal estate tax purposes; and
(b) An additional federal estate tax is imposed with respect to the qualified family-owned business interest for the reasons stated in section 2057(f) of the Internal Revenue Code.
(2)(a) The additional tax imposed under this section shall equal the amount of any allowable increase in the state death tax credit under section 2011 of the Internal Revenue Code if the applicable percentage of the family-owned business interest that is being disqualified under section 2057(f) of the Internal Revenue Code were added to the taxable estate for federal estate tax purposes.
(b) The applicable percentage to be used in calculating the additional tax under this subsection shall equal the applicable percentage used in calculating the additional federal estate tax under section 2057(f)(2)(B) of the Internal Revenue Code.
(3) The Department of Revenue must be notified of the qualified family-owned business interest being made subject to additional federal estate tax under section 2057(f) of the Internal Revenue Code at the same time and in the same manner as the Internal Revenue Service is notified of the additional federal tax.
(4) The period for assessment of the additional tax imposed under this section, including any penalty or interest, shall be two years from the date on which the department receives the notice described in subsection (3) of this section.
(5) The other provisions of ORS 118.005 to 118.540 and ORS chapter 305 shall apply to the additional tax imposed under this section in the same manner in which those provisions apply to the tax imposed under ORS 118.010. [1999 c.90 §27]