Oregon Revised Statutes

Or. Rev. Stat. § 113.165 (2026)

Filing inventory and evaluation

✓ current as of May 2026

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113.165 Filing inventory and evaluation. Within 90 days after the date of appointment, unless a longer time is granted by the court, a personal representative shall file in the estate proceeding an inventory of all property of the estate that has come into the possession or knowledge of the personal representative. The inventory shall show the estimates by the personal representative of the respective fair market values as of the date of the death of the decedent of the properties described in the inventory. If no property of the estate has come into the possession or knowledge of the personal representative, the personal representative shall file an inventory stating that no property of the estate has come into the possession or knowledge of the personal representative. [1969 c.591 §96; 1987 c.586 §27; 1991 c.191 §2; 2017 c.169 §17; 2019 c.414 §4]

Notes of Decisions

Cited in 4 cases, 1973–1990 · leading case: In Re Complaint as to the Conduct of Miller, 801 P.2d 814 (Or. 1990).

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In Re Complaint as to the Conduct of Miller, 801 P.2d 814 (Or. 1990). “In addition, the accused failed to timely file the inventory of the estate as required by ORS 113.165. Both of these delays were caused by the accused.”

Kingery v. Dep't of Revenue, 554 P.2d 471 (Or. 1976). · cites it 2× “It provided: "(1) The personal representative of the estate of a decedent shall inventory the property of the estate as provided in ORS 113.165; but when an interest is contingent, defeasible or of such a nature that its true *247 cash value cannot sooner be ascertained, it…”

McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975). “ORS 113.165; * * *. ORS 118.155 allows farm use land to be valued at its farm use value rather than full market value.”

Est. of Burger v. Dep't of Revenue, 5 Or. Tax 240 (Or. T.C. 1973). “ORS 113.165, ORS 118.150. The Hi-Ridge Lumber Company was incorporated in 1953.”

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