Oregon Statutes - Chapter 116 - Accounting, Distribution and Closing

116.003 [1969 c.591 §168; 1973 c.506 §36; repealed by 1975 c.717 §14 (116.007 enacted in lieu of 116.003)]
116.005 [Repealed by 1969 c.591 §305]
116.007 Allocation of income.
(1) Unless the will otherwise provides and subject to subsection (2) of this section, all expenses incurred in connection with the settlement of a decedent�s...
116.010 [Repealed by 1969 c.591 §305]
116.013 Petition and order for partial distribution.
Upon petition by the personal representative or other interested person, and after such notice and hearing as the court may prescribe, the court may order...
116.015 [Repealed by 1969 c.591 §305]
116.020 [Amended by 1957 c.352 §1; repealed by 1969 c.591 §305]
116.023 Bond or other security.
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...
116.025 [Repealed by 1969 c.591 §305]
116.033 Discharge of personal representative.
The distribution of property in accordance with the order of the court under ORS 116.013 is a full discharge of the personal representative in respect...
116.043 Petition and order for refund by distributee.
If, after the distribution of property under ORS 116.013, it appears that all or any part of the property distributed is required for the payment...
116.063 Liability of personal representative.
A personal representative may be liable for and is chargeable in the accounts of the personal representative with: (1) All of the estate of the...
116.073 Nonliability of personal representative.
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...
116.083 Accounting by personal representative; rules.
(1) A personal representative shall make and file in the estate proceeding an account of the personal representative�s administration: (a) Unless the court orders otherwise,...
116.093 Notice for filing objections to final account and petition for distribution.
(1) Upon filing the final account and petition for a judgment of distribution, the personal representative shall fix a time for filing objections thereto in...
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...
116.105 [Repealed by 1969 c.591 §305]
116.110 [Repealed by 1969 c.591 §305]
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, the court shall...
116.115 [1961 c.674 §4; 1969 c.175 §11; renumbered 97.295]
116.120 [Repealed by 1969 c.591 §305]
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,...
116.125 [Repealed by 1969 c.591 §305]
116.130 [Repealed by 1969 c.591 §305]
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...
116.135 [Repealed by 1969 c.591 §305]
116.140 [Repealed by 1969 c.591 §305]
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...
116.145 [Repealed by 1969 c.591 §305]
116.150 [Repealed by 1969 c.591 §305]
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...
116.155 [Repealed by 1969 c.591 §305]
116.160 [Repealed by 1969 c.591 §305]
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...
116.165 [Repealed by 1969 c.591 §305]
116.170 [Repealed by 1969 c.591 §305]
116.173 Compensation of personal representative.
(1) Upon application to the court a personal representative is entitled to receive compensation for services as provided in this section. If there is more...
116.175 [Repealed by 1969 c.591 §305]
116.180 [Repealed by 1969 c.591 §305]
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...
116.185 [Repealed by 1961 c.417 §2]
116.186 [1961 c.417 §1; repealed by 1969 c.591 §305]
116.190 [Repealed by 1969 c.591 §305]
116.193 Order of escheat.
If it appears to the court, at any time after the expiration of four months after the date of the first publication of notice to...
116.195 [Repealed by 1969 c.591 §305]
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...
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...
116.223 Recording of personal representative�s deed in other counties.
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,...
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...
116.243 Reports by court clerks, county clerks or court administrators to Department of State Lands.
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...
116.253 Recovery of escheated property.
(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...
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...
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...
116.305 [Repealed by 1969 c.591 §305]
116.310 [Repealed by 1969 c.591 §305]
116.313 Apportionment among interested persons; valuations; testamentary apportionment.
Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion...
116.315 [Repealed by 1969 c.591 §305]
116.320 [Repealed by 1969 c.591 §305]
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)...
116.325 [Repealed by 1969 c.591 §305]
116.330 [Repealed by 1969 c.591 §305]
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...
116.335 [Repealed by 1969 c.591 §305]
116.340 [Repealed by 1969 c.591 §305]
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...
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...
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...
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...
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...
116.405 [Repealed by 1969 c.591 §305]
116.410 [Repealed by 1969 c.591 §305]
116.415 [Repealed by 1969 c.591 §305]
116.420 [Amended by 1957 c.364 §1; repealed by 1969 c.591 §305]
116.425 [Repealed by 1969 c.591 §305]
116.430 [Repealed by 1969 c.591 §305]
116.435 [Repealed by 1969 c.591 §305]
116.440 [Repealed by 1969 c.591 §305]
116.445 [Repealed by 1969 c.591 §305]
116.450 [Repealed by 1969 c.591 §305]
116.455 [Repealed by 1969 c.591 §305]
116.460 [Repealed by 1969 c.591 §305]
116.465 [Repealed by 1969 c.591 §305]
116.505 [Repealed by 1969 c.591 §305]
116.510 [Amended by 1957 c.410 §1; repealed by 1969 c.591 §305]
116.515 [Repealed by 1969 c.591 §305]
116.520 [Repealed by 1969 c.591 §305]
116.525 [Amended by 1957 c.410 §2; repealed by 1969 c.591 §305]
116.530 [Amended by 1957 c.410 §3; repealed by 1969 c.591 §305]
116.535 [Repealed by 1969 c.591 §305]
116.540 [Amended by 1957 c.410 §4; repealed by 1969 c.591 §305]
116.545 [Amended by 1957 c.410 §5; repealed by 1969 c.591 §305]
116.550 [Amended by 1969 c.198 §57; repealed by 1969 c.591 §305]
116.555 [Repealed by 1969 c.591 §305]
116.560 [Repealed by 1969 c.591 §305]
116.565 [Repealed by 1969 c.591 §305]
116.570 [Repealed by 1969 c.591 §305]
116.575 [Repealed by 1969 c.591 §305]
116.580 [Repealed by 1969 c.591 §305]
116.585 [Repealed by 1969 c.591 §305]
116.590 [Amended by 1955 c.444 §1; repealed by 1969 c.591 §305]
116.595 [Amended by 1955 c.444 §2; repealed by 1969 c.591 §305]
116.705 [Repealed by 1969 c.591 §305]
116.710 [Repealed by 1969 c.591 §305]
116.715 [Repealed by 1969 c.591 §305]
116.720 [Amended by 1955 c.149 §1; repealed by 1969 c.591 §305]
116.725 [Repealed by 1969 c.591 §305]
116.730 [Repealed by 1969 c.591 §305]
116.735 [Repealed by 1969 c.591 §305]
116.740 [Repealed by 1969 c.591 §305]
116.745 [Amended by 1963 c.417 §6; repealed by 1969 c.591 §305]
116.750 [Repealed by 1969 c.591 §305]
116.755 [Repealed by 1969 c.591 §305]
116.760 [Repealed by 1969 c.591 §305]
116.765 [Repealed by 1969 c.591 §305]
116.770 [Repealed by 1969 c.591 §305]
116.775 [Repealed by 1969 c.591 §305]
116.780 [Repealed by 1969 c.591 §305]
116.785 [Repealed by 1969 c.591 §305]
116.790 [Repealed by 1969 c.591 §305]
116.795 [Repealed by 1969 c.591 §305]
116.800 [Repealed by 1969 c.591 §305]
116.805 [Amended by 1965 c.504 §1; repealed by 1969 c.591 §305]
116.810 [Repealed by 1965 c.399 §1 (116.811 enacted in lieu of 116.810)]
116.811 [1965 c.399 §2 (enacted in lieu of 116.810); repealed by 1969 c.591 §305]
116.815 [Repealed by 1969 c.591 §305]
116.820 [Amended by 1953 c.350 §2; repealed by 1969 c.591 §305]
116.825 [Amended by 1963 c.417 §11; repealed by 1969 c.591 §305]
116.830 [Repealed by 1969 c.591 §305]
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]
116.840 [1963 c.417 §3; repealed by 1969 c.591 §305]
116.850 [1963 c.417 §4; repealed by 1969 c.591 §305]
116.860 [1963 c.417 §5; repealed by 1969 c.591 §305]
116.870 [1963 c.417 §7; repealed by 1969 c.591 §305]
116.880 [1963 c.417 §8; repealed by 1969 c.591 §305]
116.890 [1963 c.417 §9; repealed by 1969 c.591 §305]
116.900 [1963 c.417 §10; repealed by 1969 c.591 §305]
116.990 [Repealed by 1969 c.591 §305]

Last modified: August 7, 2008