Oregon § 308.135 Trustee or personal representative separately assessed; valuation of property held as representative

Oregon Statutes

§ 308.135 — Trustee or personal representative separately assessed; valuation of property held as representative

Oregon § 308.135

Vol.8

Title 29Revenue and Taxation

Ch. 308Assessment of Property for Taxation

This text of Oregon § 308.135 (Trustee or personal representative separately assessed; valuation of property held as representative) 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. § 308.135 (2026).

Text

When any person is assessed as trustee, guardian, executor or administrator:

(1)A designation of the representative character shall be added to the name of the person.

(2)The assessment shall be entered in a separate line from the individual assessment of the person.

(3)The person shall be assessed for the real and personal property held by the person in the representative character in accordance with ORS 308.232.

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When any person is assessed as trustee, guardian, executor or administrator:
(1) A designation of the representative character shall be added to the name of the person.
(2) The assessment shall be entered in a separate line from the individual assessment of the person.
(3) The person shall be assessed for the real and personal property held by the person in the representative character in accordance with ORS 308.232.