Oregon Probate Accounting

Oregon puts both documents on the court file. A personal representative files an inventory in the estate proceeding within 90 days of appointment under ORS 113.165, then files an account of the administration annually within 60 days after each anniversary of that appointment under ORS 116.083, and a final account when the estate is ready to close.

This guide covers what goes in each document, the two statements Oregon lets you file instead of a full account, the 20-day notice that opens the objection window, the judgment that ends the estate, and the fee every accounting carries. It sits under the Oregon executor duties guide, which covers the rest of the personal representative's job, and next to the Oregon probate deadlines guide, which holds every dated duty in one list.

What Oregon Asks For, and When

ORS 116.083(1)(e) adds a catch-all: the court may order an account at such other times as it chooses. Oregon has no general nonintervention track of the kind Washington runs, but the duty is not absolute either. Two statutory estates replace the account outright, and both are covered below.

The forum changes the counter, not the rule. Thirty Oregon counties file in the Circuit Court and six file in the County Court, and ORS 21.170(5) applies the probate fees to county courts exercising probate jurisdiction. The Oregon probate court directory maps all 36.

The Inventory Goes on the Court File

ORS 113.165 gives you 90 days after the date of appointment, unless the court grants a longer time. You file in the estate proceeding an inventory of all property of the estate that has come into your possession or knowledge, and the inventory shows your estimates of the respective fair market values as of the date of the death of the decedent.

Read that valuation instruction closely, because two details decide the numbers.

• The values are yours. The statute asks for the estimates by the personal representative. No appraisal is required to file, and hiring one is a separate decision covered below.
• The measure is fair market value at the date of death. The section gives no instruction to subtract a mortgage, a lien or any other secured charge, so a house is listed at what it was worth, not at the owner's equity. Those numbers later become the date-of-death values a beneficiary relies on, which is why our page on the Oregon step-up in basis points back to this filing.

An empty estate usually still files. Where no property of the estate has come into your possession or knowledge, ORS 113.165 has you file an inventory saying exactly that. The exception is a wrongful-death-only probate under ORS 114.453 in which no assets have been discovered: ORS 114.459(1)(a)(E) waives the ORS 113.165 inventory there, along with the ORS 113.145 information, the ORS 113.155 publication, the ORS 113.105 bond and the ORS 115.003 proof of search.

Two Debts People Leave Off

Both are money the decedent was owed by someone standing close to the estate, and Oregon puts both on the inventory by name.

• A claim the decedent had against you. ORS 114.285 says naming or appointing a person as personal representative does not discharge any claim the decedent had against that person, and the claim shall be included in the inventory. Agree to serve and you are liable for it as for so much money in your hands when it comes due.
• A debt the will forgives. ORS 114.295 says the discharge or devise in a will of a claim of the testator is of no effect against creditors of the decedent. The claim goes in the inventory and is treated as a specific devise of the amount of the claim.

Property You Find Later

ORS 113.175(1) gives you a choice on an asset the first inventory missed. File a supplemental inventory in the estate proceeding within 30 days after the date you receive possession or knowledge of it, or include the property in the next accounting. Subsection (2) removes the choice in one case: where the inventory stated that no assets were known and assets later reach you, a supplemental inventory goes in within 30 days.

The First Inventory Can Trigger a Bond

This is the Oregon trap worth flagging early. ORS 113.105(2)(d) excuses the bond where the petition for appointment states that no assets of the estate are known to the petitioner. Subsection (3) then closes the loop: where no bond was required on that ground and assets later come into your possession or knowledge, you file a motion to set or waive the bond within 30 days after filing the inventory or supplemental inventory that first shows assets. The filing that discloses the money is the filing that starts the bond clock.

Appraisers Are Optional and Paid by the Estate

ORS 113.185(1) lets you employ a qualified and disinterested appraiser for any property whose value may be subject to reasonable doubt, and lets you use different people for different kinds of property. Under subsection (2) the court may direct on its own that all or part of the estate be appraised by appraisers it appoints. Subsection (3) requires the appraisal to be in writing and signed by the appraiser. Subsection (4) entitles each appraiser to a reasonable fee from the estate and reimbursement of necessary expenses.

What Goes in an Oregon Account

ORS 116.083(2) lists seven items every account carries:

1. the period of time covered by the account;
2. the total value of the property you are chargeable with according to the inventory, or the balance of the prior account where there was one;
3. all money and property received during the period;
4. all disbursements made during the period, with evidence of those disbursements attached;
5. the money and property of the estate on hand;
6. anything else you consider necessary to show the condition of the affairs of the estate, or anything the court requires; and
7. a declaration under penalty of perjury in the form required by ORCP 1 E, or an unsworn declaration under ORS 194.800 to 194.835 where the declarant is physically outside the United States.

Item four is the one that catches people. Evidence of disbursements must accompany the account unless a court order or rule says otherwise. A trust company that has complied with ORS 709.030 may hold the receipts instead, and the trade-off is written into the same paragraph: it maintains the evidence for at least one year after the order approving the final account is entered, lets interested persons inspect and copy it at their own expense at its place of business during normal business hours throughout that year, and states in every annual account and in the final account that the evidence is held rather than filed.

Behind the arithmetic sits ORS 114.265, which makes the personal representative a fiduciary who must collect the income, preserve, settle and distribute the estate as expeditiously and with as little sacrifice of value as is reasonable under the circumstances. The account is where you show that happened.

A Statement in Lieu of an Annual Account

ORS 116.083(3) lets you file something shorter than a full account for the annual filing under (1)(a) or the resignation filing under (1)(b), unless the court orders otherwise, and only where the distributees consent in writing. The statement carries:

• the period of time covered;
• a description and statement of the value of the money and property on hand at the beginning and at the end of that period;
• a copy of the most recent statement received before the accounting for each financial account the estate owns;
• a list of the unpaid claims that are allowed or disputed, naming the creditor, describing the claim, giving its amount, giving its priority under ORS 115.125 and giving the reason it has not been paid;
• a statement describing why the estate is not ready for final settlement and distribution; and
• the same penalty-of-perjury declaration.

Creditors keep a veto. On filing, you mail a copy to each creditor of the estate whose claim is unpaid and is allowed or disputed. Within 30 days after that mailing, any of them may require you by written notice to make and file a full account under subsection (1) within 30 days of their notice. Our page on notifying creditors covers how a claim reaches allowed or disputed status in the first place, and the Oregon debt payment priority guide covers the ORS 115.125 order the statement has to report.

The Final Account Carries Six More Items

When the estate is ready for final settlement and distribution, ORS 116.083(4) adds these to everything above:

• a statement that any required estate tax return has been filed;
• a statement that all Oregon income taxes, estate taxes and personal property taxes due have been paid, or that payment has been secured by bond, deposit or otherwise, and that all tax returns currently due have been filed;
• any request to retain a reserve for the determination and payment of additional taxes, interest and penalties, and the related reasonable expenses;
• a statement describing how your compensation was determined under the will or under ORS 113.038 or ORS 116.173(3) and (4);
• a petition for a judgment authorizing you to distribute the estate to the persons and in the portions the judgment specifies; and
• where part of the estate will escheat to the State of Oregon, a statement documenting the steps you have taken and will take to comply with ORS 116.205.

That last item is new law. It arrived through section 4 of chapter 463, Oregon Laws 2025, the act that also created ORS 116.205, and it took effect on January 1, 2026. ORS 116.205 now has the personal representative use best efforts to sell or liquidate escheating property, keep insubstantial personal property out of the State Treasurer's hands entirely, and deliver escheating real property in kind by a recorded deed complying with ORS 93.808 and ORS 270.020.

The Fast Close: A Statement in Lieu of the Final Account

ORS 116.083(5) is the shortest closing route Oregon gives a solvent estate, and it turns on two conditions. The distributees consent in writing, leaving out anyone whose only distribution is a cash or specific bequest that will be paid or satisfied in full. Every creditor other than one owed administrative expenses requiring court approval has been paid in full.

Meet both and the statement covers the period, states that those creditors are paid in full, carries the petition and any reserve request from subsection (4), and carries the declaration. Then comes the part that saves the most time: ORS 116.083(6) says notice of the time for filing objections to that statement is not required, so the 20-day window in the next section never opens.

Notice Runs 20 Days Before the Objection Date

On the ordinary route, ORS 116.093(1) has you set a time for filing objections when you file the final account and the petition for a judgment of distribution. Not less than 20 days before that time, you mail a copy of the account, the petition and the notice of the deadline to:

• each distributee, at the last-known address of the distributee; and
• each creditor who has not received payment in full and whose claim has not otherwise been barred.

Subsection (2) adds the Attorney General where a charitable trust described in ORS 130.170, a public benefit corporation as defined in ORS 65.001 or a religious organization is a residuary beneficiary, or will receive less under the judgment than a specific devise made to it. Subsection (3) excuses mailing to yourself. Subsection (4) requires proof of the mailing to be filed in the estate proceeding at or before approval of the final account. Subsection (5) is easy to miss: where the Department of Human Services, the Oregon Health Authority or the Department of Corrections has presented one of the listed claims and it has not been settled or paid in full, that agency gets a copy of the final account on the same timetable, with proof filed the same way.

Objections, the Judgment and the Discharge

Anyone entitled to notice may file objections within the time you fixed, specifying the particulars, and ORS 116.103 then has the court fix a hearing.

ORS 116.113(1) is the ending. Where no objections are filed, or after the hearing, or on the filing of a statement in lieu of the final account, the court enters a general judgment of final distribution designating who holds title to the distributable estate and in what portions. The judgment records findings on advancements, an election against the will by the surviving spouse, renunciation, lapse, adjudicated controversies, partial distribution, retainer, claims with a special fund set aside, contingent claims allowed and unpaid, any reserve requested, attorney fees, and approval of the account or the statement in whole or in part. Subsection (3) makes it a conclusive determination of the successors in interest and of the extent and character of their interest, subject only to appeal and the court's power to vacate.

Approval carries weight, and it cuts both ways. ORS 116.123 relieves you and your surety from liability for the administration to the extent the final account is approved. The same section lets the court disapprove the account in whole or in part, surcharge you for any loss caused by a breach of duty, and deny your compensation in whole or in part.

Discharge is a second, later step. ORS 116.213 has the court enter a supplemental judgment of discharge upon the filing of receipts or other evidence satisfactory to the court that distribution was made as the general judgment ordered. That discharge releases you from further duties and bars an action against you and your surety, except as provided in ORS 115.004, which preserves a claimant's remedy where the creditor search or notice duty was breached. For one year after entry, the court may still permit an action where the discharge was taken through fraud or misrepresentation, or through the claimant's mistake, inadvertence, surprise or excusable neglect.

Every Accounting Carries Its Own Filing Fee

This is the Oregon cost most people miss, because the fee that opens the estate is not the only one. ORS 21.170(2) has the probate court collect a fee for an annual or final accounting on four estate-value bands.

The Oregon Judicial Department Circuit Court Fee Schedule effective January 1, 2026 prints those four figures against those four subsections, so the statute and the schedule agree row for row. Two related numbers travel with them. ORS 21.170(1) sets the separate petition fee at $278, $591, $882 and $1,176 on the same bands, and ORS 21.170(4) sends anyone filing an appearance in a probate proceeding to the fee established under ORS 21.135. An estate that runs long enough to file two annual accounts and a final account pays the accounting fee three times.

Your Commission Is Set on the Account

ORS 116.173(3) is a commission upon the whole estate, and it applies in tiers rather than as one rate: 7 percent of any sum not exceeding $1,000, 4 percent of all above $1,000 and not exceeding $10,000, 3 percent of all above $10,000 and not exceeding $50,000, and 2 percent of all above $50,000. Paragraph (b) adds 1 percent of property outside the court's jurisdiction that is reportable for Oregon or federal estate tax, excluding life insurance proceeds. No Oregon estate pays 7 percent of everything.

Three details connect the commission to the documents this page is about.

• The base is wider than the inventory. ORS 116.173(1) counts property owned at death and subject to administration, income received during administration, realized gains above the recorded value, unrealized gains on assets acquired during administration, and personal-injury and wrongful-death recoveries as defined in ORS 114.441.
• The valuation rule reaches back through every filing. ORS 116.173(2)(a) values each asset at its highest value shown in the inventory, any amended or supplemental inventory, any interim account, or the final account or statement in lieu. Where a value was materially misstated when filed, paragraph (b) substitutes the highest correctly stated value.
• The commission is not automatic. Subsection (3) pays it upon application to the court. Co-representatives divide one commission rather than each drawing a full one. Subsection (4) allows further just and reasonable compensation for extraordinary and unusual services. Subsection (5) makes a will's special provision your only compensation unless you signed and filed a written renunciation with the clerk before appointment.

A different method can be locked in at the very start. ORS 113.038(1) lets the petition for appointment ask the court to set compensation by another method on specific facts showing the ORS 116.173(3) figure would be inadequate, with 20 days for objections and notice to the distributees, the Department of Human Services and the Oregon Health Authority. Under subsection (3) you may still elect back to the ORS 116.173(3) commission at or before the final account.

Expenses and Attorney Fees

ORS 116.183(1) allows you, 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 you employed. A partial award is available earlier on a petition showing the final account reasonably cannot be filed yet, with notice as the court directs.

ORS 116.183 states no attorney-fee percentage and no dollar figure. Subsection (2)(a) sets an eight-factor test instead: customary fees in the community for similar services, time spent by counsel, counsel's experience in such matters, skill displayed, the result obtained, any fee agreement between you and your counsel, the responsibility assumed measured against the total value of the estate, and other relevant factors. The statute then says no single factor is controlling. Paragraph (b) requires the court to let the attorney submit more material before awarding less than the amount requested. Subsection (3) covers litigation: a personal representative who defends or prosecutes a proceeding in good faith and with just cause, successful or not, takes necessary expenses and reasonable attorney fees from the estate.

Where those costs land is set by ORS 116.007(1). Unless the will provides otherwise, expenses of settlement, including debts, funeral expenses, estate taxes, interest and penalties on taxes, family allowances, attorney and personal representative fees and court costs, are charged against the principal of the estate.

What a Weak Account Costs

ORS 116.063 lists what you are chargeable with in your own accounts: every part of the estate that reaches you at any time, including the income from it; property you commingled with estate assets; property received under a duty imposed on you by law; and losses from neglect or unreasonable delay in collecting assets, neglect in paying over money or delivering property, failure to pay taxes or to close the estate within a reasonable time, embezzlement or commingling, unauthorized self-dealing, wrongful acts of a co-representative you could have prevented with ordinary care, and any other negligent or willful act or nonfeasance.

ORS 116.073 draws the other line. You are not chargeable with debts due the decedent or other assets that remain uncollected without your fault, or with a decrease in value or destruction of estate property caused without your fault. The difference between the two sections is documentation, which is what the account is for.

Two Oregon Estates That Never File a Full Account

An estate with no known assets. ORS 116.208 lets a personal representative appointed on a petition stating that no assets were known, and who has received none, move to close the estate no earlier than four months after the last delivery or mailing of the ORS 113.145 information. You set an objection time and mail the motion, not less than 20 days before it, to the people who would receive a copy of the final account under ORS 116.093. The court enters a general judgment closing the estate and discharging you, with the same one-year reopening discretion.

The simple estate affidavit route. ORS 114.505 to 114.560 runs on an affiant rather than a personal representative and files no account with the court, which is a large part of why the simple estate affidavit is worth checking before opening a full probate. The door back is open: where a petition for appointment of a personal representative is filed for the same estate after the affidavit, ORS 114.552(2) charges that petitioner the ORS 21.170 fees. Record-keeping does not disappear either. ORS 114.545(1)(i) has the affiant retain the records of the administration until the later of the two-year window in ORS 114.550 or the conclusion of any summary review proceeding, and ORS 114.550(4)(c) lets the court remove the affiant and surcharge them for any loss caused by failing to comply with those sections.

Partial distribution sits between the two. ORS 116.013 lets the court order property distributed before final settlement where enough assets will remain to cover support of spouse and children, expenses of administration, unpaid claims and known creditors, and where the distribution can be made without loss to creditors or injury to any interested person. ORS 116.023 lets the court require a bond or other security from the distributee, and ORS 116.043 lets you petition to get the property back where it turns out to be needed for claims or taxes.

Mistakes That Send an Oregon Account Back

• Treating the inventory as a private document. ORS 113.165 says file it in the estate proceeding. Beneficiaries are pointed at the court records by ORS 113.145(1)(f).
• Listing net equity instead of value. ORS 113.165 asks for fair market value as of the date of death and does not tell you to deduct a mortgage.
• Skipping the inventory because nothing arrived yet. The same section requires an inventory that says so.
• Missing the bond motion after assets appear. ORS 113.105(3) gives 30 days from the inventory that first shows them.
• Filing an account with no receipts. ORS 116.083(2)(d) requires evidence of disbursements to accompany the account unless an order, a rule or the ORS 709.030 trust company exception applies.
• Using a statement in lieu without written consent. Both ORS 116.083(3) and ORS 116.083(5) rest on the distributees consenting in writing, and subsection (5) also requires the non-administrative creditors to be paid in full.
• Forgetting the creditor copy of the interim statement. ORS 116.083(3)(c) requires it, and a creditor can force a full account within 30 days.
• Mailing the final account with fewer than 20 days to spare. ORS 116.093(1) counts backwards from the objection date, not forwards from the filing.
• Budgeting one filing fee. ORS 21.170(2) charges for every annual and final accounting.
• Calling the commission a 7 percent fee. ORS 116.173(3)(a) applies 7 percent only to the first $1,000.
• Assuming the general judgment discharges you. ORS 116.213 needs the receipts first.

Frequently Asked Questions

When is the Oregon estate inventory due?

Within 90 days after the date of appointment, unless the court grants a longer time. ORS 113.165 runs that clock from your appointment rather than from the death, and it tells you to file the inventory in the estate proceeding rather than keep it. The inventory covers all property of the estate that has come into your possession or knowledge, and it shows your own estimates of the respective fair market values as of the date of the death of the decedent. If nothing has reached you, you still file, stating that no property of the estate has come into your possession or knowledge.

Does an Oregon estate inventory get filed with the court?

Yes. ORS 113.165 says the personal representative shall file the inventory in the estate proceeding, so the date-of-death values land on the docket rather than staying in your own file. ORS 113.145(1)(f) then tells every devisee and heir that additional information may be obtained from the records of the court, the personal representative or the attorney for the personal representative, so beneficiaries are pointed at the file the inventory sits in.

How often does an Oregon personal representative have to file an account?

ORS 116.083(1) sets five triggers. Unless the court orders otherwise, an account goes in annually within 60 days after the anniversary date of your appointment. One goes in within 30 days after you resign, and one within 30 days after your removal or the revocation of your letters. One goes in when the estate is ready for final settlement and distribution. The court can order an account at any other time it chooses. Oregon has no general nonintervention track, but two narrow statutory estates do replace the account: where the only asset is an unresolved personal injury claim, ORS 114.450(2) has the court accept an annual status report instead, and in a wrongful-death-only probate under ORS 114.453 where no assets have been discovered, ORS 114.459(1)(b) and (1)(c) allow a status report instead of the annual account and a motion to close instead of the final one.

What is a statement in lieu of account in Oregon?

It is a shorter filing ORS 116.083 lets you substitute for a full account when the distributees consent in writing. Subsection (3) covers the annual and resignation accounts and requires the period covered, the value of money and property on hand at the start and end, a copy of the most recent statement for each financial account the estate owns, a list of unpaid claims that are allowed or disputed with each one's ORS 115.125 priority and the reason it is unpaid, an explanation of why the estate is not ready to close, and a declaration under penalty of perjury. You mail it to every creditor whose claim is unpaid and allowed or disputed, and within 30 days that creditor can demand a real account in writing.

Is there a filing fee for an Oregon probate accounting?

Yes, and it is separate from the fee paid to open the estate. ORS 21.170(2) has the probate court collect a fee for an annual or final accounting on four estate-value bands: 35 dollars where the estate is worth less than 50,000 dollars, 298 dollars from 50,000 up to 1 million, 591 dollars from 1 million up to 10 million, and 1,176 dollars at 10 million or more. The Oregon Judicial Department Circuit Court Fee Schedule effective January 1, 2026 prints the same four figures against the same subsections, and ORS 21.170(5) applies them in the six counties where the county court hears probate.

How much notice do Oregon beneficiaries get before the final account is approved?

Not less than 20 days. Under ORS 116.093(1) you set a time for filing objections when you file the final account and the petition for a judgment of distribution, then mail a copy of the account, the petition and the notice of that deadline to each distributee at their last-known address and to each creditor who has not been paid in full and whose claim is not otherwise barred. The Attorney General is added under subsection (2) where a charitable trust, public benefit corporation or religious organization is a residuary beneficiary or takes less than a specific devise. A statement in lieu of the final account under ORS 116.083(5) skips this step, because ORS 116.083(6) says notice of the time for filing objections is not required.

When is an Oregon personal representative discharged?

After the general judgment, not at it. ORS 116.113 has the court enter a general judgment of final distribution once objections are resolved or a statement in lieu of the final account is filed. ORS 116.213 then has the court enter a supplemental judgment of discharge upon the filing of receipts or other evidence satisfactory to the court that distribution was made as ordered. That discharge releases you from further duties and bars actions against you and your surety, except as provided in ORS 115.004, and the court may still permit an action within one year where the discharge was taken through fraud, misrepresentation, mistake, inadvertence, surprise or excusable neglect.

Sources:

• Title: ORS 113.105 Bond for personal representative (Chapter 113, Initiation of Estate Proceedings). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors113.html
• Title: ORS 113.145 Information to devisees, heirs, interested persons, Department of Human Services and Oregon Health Authority (Chapter 113, Initiation of Estate Proceedings). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors113.html
• Title: ORS 113.165 Filing inventory and evaluation (Chapter 113, Initiation of Estate Proceedings). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors113.html
• Title: ORS 113.175 Property discovered after inventory filed (Chapter 113, Initiation of Estate Proceedings). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors113.html
• Title: ORS 113.185 Appraisal (Chapter 113, Initiation of Estate Proceedings). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors113.html
• Title: ORS 114.265 General duties of personal representative (Chapter 114, Administration of Estates Generally). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.285 Naming or appointment of personal representative does not discharge claim (Chapter 114, Administration of Estates Generally). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.295 Discharge or devise in will of claim of testator (Chapter 114, Administration of Estates Generally). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.545 Affiant as fiduciary; duties, functions and powers of affiant; limitation of liability of financial institution (Chapter 114, Administration of Estates Generally). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 114.550 Summary review of administration of estate; hearing; order; removal of affiant; surcharge (Chapter 114, Administration of Estates Generally). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors114.html
• Title: ORS 116.007 Allocation of income (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.013 Petition and order for partial distribution (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.063 Liability of personal representative (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.073 Nonliability of personal representative (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.083 Accounting by personal representative; statement in lieu of account; rules (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.093 Notice for filing objections to final account and petition for distribution; rules (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.113 Judgment of final distribution (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.123 Effect of approval of final account (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.173 Compensation of personal representative (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.183 Expenses of personal representative; determination of attorney fees (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.205 Delivery of escheated property to State Treasurer (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.208 Motion to close estate with no known assets; judgment; discharge of personal representative (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 116.213 Discharge of personal representative (Chapter 116, Accounting, Distribution and Closing). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors116.html
• Title: ORS 21.170 Probate filing fees and accounting fees (Chapter 21, State Court Fees). Publisher: Oregon State Legislature. Publication Date: 2025 Edition, accessed 2026-08-25. URL: https://www.oregonlegislature.gov/bills_laws/ors/ors021.html
• Title: Oregon Laws 2025, Chapter 463 (Senate Bill 146, Relating to trust property). Publisher: Oregon State Legislature. Publication Date: Approved by the Governor June 26, 2025, effective January 1, 2026. URL: https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2025orLaw0463.pdf
• Title: Circuit Court Fee Schedule (Public Version). Publisher: Oregon Judicial Department. Publication Date: Effective January 1, 2026. URL: https://www.courts.oregon.gov/Documents/2026_CircuitFeeSchedule_public_eff-2026-01-01.pdf
• Title: Fees. Publisher: Oregon Judicial Department. Publication Date: Not listed. URL: https://www.courts.oregon.gov/Pages/fees.aspx

It is not legal advice.