(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 to 118.840, 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. [1979 c.516 §3; 1997 c.99 §16]
Note: 118.535 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.Section: Previous 118.470 118.480 118.490 118.500 118.510 118.520 118.525 118.535 118.610 118.620 118.630 118.640 118.650 118.660 118.670 Next
Last modified: August 7, 2008