Oregon § 308.130 Undivided estate of decedent; liability for whole tax; right of contribution

Oregon Statutes

§ 308.130 — Undivided estate of decedent; liability for whole tax; right of contribution

Oregon § 308.130

Vol.8

Title 29Revenue and Taxation

Ch. 308Assessment of Property for Taxation

This text of Oregon § 308.130 (Undivided estate of decedent; liability for whole tax; right of contribution) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 308.130 (2026).

Text

The undivided estate of any deceased person may be assessed to the heirs or devisees of such person, without designating them by name, until they have given notice to the assessor of the division of the estate, and the names of the several heirs or devisees. Each heir and devisee shall be liable for the whole of the tax, and shall have a right to recover from the other heirs and devisees their respective portions of the tax when paid.

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The undivided estate of any deceased person may be assessed to the heirs or devisees of such person, without designating them by name, until they have given notice to the assessor of the division of the estate, and the names of the several heirs or devisees. Each heir and devisee shall be liable for the whole of the tax, and shall have a right to recover from the other heirs and devisees their respective portions of the tax when paid.