118.350
Compromise and compounding tax; approval by court; proceedings in case of
actions or suits involving title to real property. (1) Whenever an estate, devise,
legacy or beneficial interest therein, charged or sought to be charged with the
estate tax is of such nature or is so disposed that the liability of the same
is doubtful, or the value thereof cannot with reasonable certainty be
ascertained under the provisions of law, the Department of Revenue may
compromise with the beneficiaries or representatives of such estate, and
determine the tax. The payment of the amount of the taxes so agreed upon shall
discharge the lien against the property of the estate.
(2) In any suit
or action involving the title to real property, in which it appears, by the
pleadings or otherwise, that an estate tax is or might be payable to the State
of Oregon by reason of the death of any person whose estate has not been
administered in Oregon, a copy of the pleadings shall be served upon the
Department of Revenue, such service to be made as summons is served in any
cause in the circuit court of this state. Thereupon further proceedings in the
cause shall be suspended until the department has had an opportunity to appear
therein, such appearance to be made within the time that is required by the
service of summons upon a private person or corporation. The department shall
appear in the cause and present the claims of the state, if any, to an estate
tax, and it is the duty of the Attorney General of the state to represent the
state and the department in such proceedings, and the department may compromise
and compound the tax claimed to be due upon the passing of such real property. Such
settlement and compromise shall be entered of record in the register of such
court. Thereafter the payment of the amount of taxes so agreed upon shall
discharge the estate tax lien against the property. If a compromise is not
effected, the amount of tax, if any, due upon the passing of the real property
shall be determined by the court as are other questions involved in such
litigation, and subject to the same right of appeal to the Court of Appeals.
The judgment of the court or of the Court of Appeals, if there is an appeal, is
conclusive as to the amount of taxes due upon the passing of the real property
and payment thereof shall discharge the lien against the property. [Amended by
1969 c.591 §217; 1971 c.567 §8; 1979 c.562 §6; 1985 c.540 §29; 1987 c.758 §8;
2003 c.576 §381; 2011 c.526 §14]
118.360 [Amended by 1959 c.273 §2;
repealed by 1977 c.870 §16 (118.171 enacted in lieu of 118.360)]
118.370 [Amended by 1955 c.727 §5; 1959
c.273 §3; 1971 c.567 §9; repealed by 1985 c.85 §13]
118.380 [Amended by 1959 c.273 §4; 1967
c.162 §1; repealed by 1971 c.652 §4]
118.390 [Amended by 1971 c.296 §1; 1971
c.621 §24; repealed by 1973 c.254 §6]
ADMINISTRATION OF
ESTATE TAX ACT
Notes of Decisions
Cited in
10
cases (
1 in the last 5 years), 1964–2025 · leading case:
Nutbrown v. Munn, 811 P.2d 131 (Or. 1991).
Nutbrown v. Munn, 811 P.2d 131 (Or. 1991).
“275(4) provides: “Except as provided in ORS 118.350 and 305.410, [neither of which exceptions are pertinent to the present case,] no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the [Department…”
Benjamin Franklin Sav. & Loan Ass'n v. Dep't of Revenue, 801 P.2d 771 (Or. 1990).
· cites it 2× “275(4) provides: “Except as provided in ORS 118.350 and 305.410, no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless the person first exhausts the administrative remedies…”
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
“275(4) provides: “(4) Except as provided in ORS 118.350, 118.370 and 305.410, [irrelevant here] no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless he first exhausts the…”
Ebert v. State, Dep't of Revenue, 730 P.2d 550 (Or. 1986).
“275(4) provides: “Except as provided in ORS 118.350 and 305.410, no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless the person first exhausts the administrative remedies…”
Chadwick v. Alexander, 801 P.2d 797 (Or. 1990).
“‡‡‡‡ “(4) Except as provided in ORS 118.350 and 305.410, no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless the person first exhausts the administrative remedies provided before…”
Barlow-Gresham Union High Sch. Dist. No. U2-20 JT. v. City of Gresham, 13 Or. Tax 175 (Or. T.C. 1994).
“589, no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless the person first exhausts the administrative remedies provided before the department and the director.”
Hefflinger v. Dept. of Rev. (Or. T.C. 2025).
“275(4) (1977) (“Except as provided in ORS 118.350, 118.370 and 305.410, no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by the department unless he first exhausts the administrative remedies provided…”
Chadwick v. Alexander, 11 Or. Tax 290 (Or. T.C. 1989).
“Plaintiff filed his action in this court without first seeking relief from the department.”
Barlow-Gresham Union High Sch. Dist. No. U2-20-JT v. City of Gresham, 902 P.2d 92 (Or. 1995).
“Aggrieved persons must follow that procedure before appealing to the Tax Court: “Except as provided in ORS 118.350, 305.410 and 305.580 to 305.589, no person shall appeal to the Oregon Tax Court or other court on any matter arising under the revenue and tax laws administered by…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.