or a court administrator, upon request, shall furnish to the State

111.075 or a court administrator, upon request, shall furnish to the State Treasurer the titles of estates of decedents that have remained open for more than three years and in which no heirs, or only persons whose right to inherit the proceeds thereof is being contested, have appeared to claim the estate. [1969 c.591 �191; 1991 c.230 �24; 1991 c.790 �9a; 2003 c.395 �17; 2017 c.169 �58; 2019 c.678 �45]

����� 116.253 Recovery of escheated property. (1) Within 10 years after the death of a decedent whose estate escheated in whole or in part to the state, or within eight years after the entry of a judgment or order escheating property of an estate to the state, a claim may be made for the property escheated, or the proceeds thereof, by or on behalf of a person not having actual knowledge of the escheat or by or on behalf of a person who at the time of the escheat was unable to prove entitlement to the escheated property.

����� (2) The claim shall be made by a petition filed with the State Treasurer. The petition must include:

����� (a) A declaration by the petitioner under penalty of perjury in the form required by ORCP 1 E or an unsworn declaration under ORS 194.800 to 194.835 if the declarant is physically outside the boundaries of the United States;

����� (b) The age and place of residence of the claimant by whom or on whose behalf the petition is filed;

����� (c) A brief description of the property or source of funds believed to have been escheated to the state;

����� (d) That the claimant lawfully is entitled to the property or proceeds;

����� (e) That at the time the property escheated to the state the claimant had no knowledge or notice thereof or was unable to prove entitlement to the escheated property and has subsequently acquired new evidence of that entitlement;

����� (f) That the claimant claims the property or proceeds as an heir or devisee or as the personal representative of the estate of an heir or devisee, setting forth any relationship between the claimant and the decedent who at the time of death owned the escheated property;

����� (g) That 10 years have not elapsed since the death of the decedent or that eight years have not elapsed since the entry of the judgment or order escheating the property to the state; and

����� (h) If the petition is not filed by the claimant, the status of the petitioner.

����� (3) If the State Treasurer determines that the claimant is entitled to escheated estate property, the State Treasurer shall:

����� (a) Pay from the Unclaimed Property and Estates Fund the proportional share of the proceeds or value of the property without interest and subject to the proportional share of the costs of administering the estate, including attorney fees and personal representative fees paid by the estate; or

����� (b) If personal or real property is in the Unclaimed Property and Estates Fund, transfer the property without interest and subject to a claim of the Unclaimed Property and Estates Fund of a proportional share of the costs of administering the estate, including attorney fees and personal representative fees paid by the estate, and any property taxes or other costs of managing or improving the property, whether incurred before or after the close of the estate.

����� (4) If the person whose property escheated or reverted to the state was at any time a patient of a state institution in Oregon for persons with mental illness or of the Eastern Oregon Training Center, the reasonable unpaid cost of the care and maintenance of the person while a ward of the institution, regardless of when the cost was incurred, may be deducted from, or, if necessary, be offset in full against, the amount of the escheated property. The reasonable unpaid cost of care and maintenance shall be determined in accordance with ORS 179.701.

����� (5) For the purposes of this section, the death of the decedent is presumed to have occurred on the date shown in the decedent�s certified copy of the death record or in any other similar document issued by the jurisdiction in which the death occurred or issued by an agency of the federal government.

����� (6) A person aggrieved by a determination of the State Treasurer under this section may seek a contested case hearing under ORS 183.413 to 183.470. [Formerly 120.130; 2003 c.395 �18; 2003 c.576 �380a; 2007 c.70 �23; 2007 c.284 �3; 2009 c.595 �83; 2013 c.36 �34; 2013 c.218 �15; 2013 c.366 �61; 2019 c.678 �46; 2021 c.424 �16]

����� 116.263 Payment of debt and delivery of property to foreign personal representative without local administration. (1) Three months or more after the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession of personal property or an instrument evidencing a debt, obligation, stock or right to sue belonging to the estate of the nonresident decedent may make payment of the indebtedness, in whole or in part, or deliver the personal property or the instrument evidencing the debt, obligation, stock or right to sue to the foreign personal representative of the nonresident decedent, upon an affidavit made by or on behalf of the foreign personal representative, accompanied by proof of the foreign personal representative�s authority, stating:

����� (a) The date of the death of the nonresident decedent;

����� (b) That no local administration or application therefor is pending in this state; and

����� (c) That the foreign personal representative is entitled to payment or delivery.

����� (2) Payment or delivery made in good faith on the basis of the affidavit is a discharge of the debtor or person having possession of the personal property.

����� (3) Payment or delivery may not be made under this section if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the foreign personal representative. [1969 c.591 �193; 1987 c.646 �3; 2017 c.169 �39]

APPORTIONMENT OF ESTATE TAXES

����� 116.303 Definitions for ORS 116.303 to 116.383. As used in ORS 116.303 to 116.383:

����� (1) �Estate� means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state under ORS 118.005 to