111.215. Upon the hearing the court may order the distributee to return all or part of the property distributed, or to pay the value of the property as of the time of distribution, and may specify the

111.215. Upon the hearing the court may order the distributee to return all or part of the property distributed, or to pay the value of the property as of the time of distribution, and may specify the time within which the return or payment must be made. If the property is not returned or the payment is not made within the time ordered, the person failing to return the property or pay its value may be adjudged in contempt of court and judgment may be entered against the person and the sureties of the person, if any. [1969 c.591 �172; 2017 c.169 �57]

ACCOUNTING AND DISTRIBUTION

����� 116.063 Liability of personal representative. A personal representative may be liable for and is chargeable in the accounts of the personal representative with:

����� (1) All of the estate of the decedent that comes into the possession of the personal representative at any time, including the income therefrom.

����� (2) All property not a part of the estate if:

����� (a) The personal representative has commingled the property with the assets of the estate; or

����� (b) The property was received under a duty imposed on the personal representative by law in the capacity of personal representative.

����� (3) Any loss to the estate arising from:

����� (a) Neglect or unreasonable delay in collecting the assets of the estate.

����� (b) Neglect in paying over money or delivering property of the estate.

����� (c) Failure to pay taxes as required by law or to close the estate within a reasonable time.

����� (d) Embezzlement or commingling of the assets of the estate with other property.

����� (e) Unauthorized self-dealing.

����� (f) Wrongful acts or omissions of copersonal representatives that the personal representative could have prevented by the exercise of ordinary care.

����� (g) Any other negligent or willful act or nonfeasance in the administration of the estate by which loss to the estate arises. [1969 c.591 �173]

����� 116.073 Nonliability of personal representative. A personal representative is not liable for or chargeable in the accounts of the personal representative with:

����� (1) Debts due the decedent or other assets of the estate that remain uncollected without the fault of the personal representative.

����� (2) Loss by the decrease in value or destruction of property of the estate if the loss is caused without the fault of the personal representative. [1969 c.591 �174]

����� 116.083 Accounting by personal representative; statement in lieu of account; rules. (1) A personal representative shall make and file in the estate proceeding an account of the personal representative�s administration:

����� (a) Unless the court orders otherwise, annually within 60 days after the anniversary date of the personal representative�s appointment.

����� (b) Within 30 days after the date of the personal representative�s resignation.

����� (c) Within 30 days after the date of the personal representative�s removal or the revocation of the personal representative�s letters.

����� (d) When the estate is ready for final settlement and distribution.

����� (e) At such other times as the court may order.

����� (2) Each account must include the following information:

����� (a) The period of time covered by the account.

����� (b) The total value of the property with which the personal representative is chargeable according to the inventory, or, if there was a prior account, the amount of the balance of the prior account.

����� (c) All money and property received during the period covered by the account.

����� (d) All disbursements made during the period covered by the account. Evidence of disbursements must accompany the account, unless otherwise provided by order or rule of the court, or unless the personal representative is a trust company that has complied with ORS 709.030, but that personal representative shall:

����� (A) Maintain the evidence of disbursement for a period of not less than one year following the date on which the order approving the final account is entered;

����� (B) Permit interested persons to inspect the evidence of disbursement and receive copies of the evidence at their own expense at the place of business of the personal representative during the personal representative�s normal business hours at any time prior to the end of the one-year period following the date on which the order approving the final account is entered; and

����� (C) Include in each annual account and in the final account a statement that the evidence of disbursement is not filed with the account but is maintained by the personal representative and may be inspected and copied as provided in subparagraph (B) of this paragraph.

����� (e) The money and property of the estate on hand.

����� (f) Any other information that the personal representative considers necessary to show the condition of the affairs of the estate or as the court may require.

����� (g) A declaration 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.

����� (3)(a) Unless otherwise provided by order of the court, the personal representative may file a statement under this subsection in lieu of the account required under subsection (1)(a) or (b) of this section if the distributees consent in writing.

����� (b) A statement under this subsection must include:

����� (A) The period of time covered by the statement;

����� (B) A description and statement of the value of the money and property on hand at the beginning and ending of the period of time covered by the statement;

����� (C) A copy of the most recent statement received before the accounting for each financial account owned by the estate;

����� (D) A list of the unpaid claims that are allowed or disputed, including the name of the creditor, a description of the claim, the amount of the claim, the priority of the claim under ORS 115.125 and the reason the claim has not been paid;

����� (E) A statement describing why the estate is not ready for final settlement and distribution; and

����� (F) A declaration 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.

����� (c) Upon filing a statement under this subsection, the personal representative shall mail a copy of the statement to each creditor of the estate whose claim has not been paid in full and is allowed or disputed. Within 30 days after the date of the mailing of the statement, a creditor entitled to receive the statement under this paragraph may, by written notice to the personal representative, require the personal representative to make and file an account of the personal representative�s administration under subsection (1) of this section within 30 days of the date of the creditor�s notice.

����� (4) When the estate is ready for final settlement and distribution, the account must also include:

����� (a) A statement that any required estate tax return has been filed.

����� (b) A statement that all Oregon income taxes, estate taxes and personal property taxes that are due, if any, have been paid, or if not paid, that payment of those taxes has been secured by bond, deposit or otherwise, and that all tax returns currently due have been filed.

����� (c) Any request to retain a reserve for the determination and payment of any additional taxes, interest and penalties, and of all related reasonable expenses.

����� (d) A statement describing the determination of the compensation of the personal representative under the will or under ORS 113.038 or 116.173 (3) and (4).

����� (e) A petition for a judgment authorizing the personal representative to distribute the estate to the persons and in the portions specified in the judgment.

����� (f) If a portion of the estate will escheat to the State of Oregon, a statement documenting the steps the personal representative has taken and will take to be in compliance with ORS 116.205.

����� (5)(a) The personal representative may file a statement under this subsection in lieu of the final account otherwise required by subsection (4) of this section if:

����� (A) The distributees, other than distributees whose only distribution is a cash or specific bequest that will be paid or satisfied in full, consent in writing; and

����� (B) All creditors of the estate, other than creditors owed administrative expenses that require court approval, have been paid in full.

����� (b) A statement under this subsection must include:

����� (A) The period of time covered by the statement.

����� (B) A statement that all creditors of the estate, other than creditors owed administrative expenses that require court approval, have been paid in full.

����� (C) The statement and petition and any request for a reserve under subsection (4) of this section.

����� (D) A declaration 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.

����� (6) Notice of time for filing objections to the statement described in subsection (5) of this section is not required.

����� (7) The Chief Justice of the Supreme Court may by rule specify the form and contents of accounts that must be filed by a personal representative. [1969 c.591 �175; 1973 c.506 �37; 1985 c.304 �1; 1995 c.453 �2; 1997 c.631 �405; 1999 c.592 �2; 2003 c.576 �375; 2005 c.22 �95; 2005 c.123 �1; 2007 c.284 �2; 2011 c.526 �19; 2013 c.218 �14; 2017 c.169 �33; 2019 c.414 �10; 2025 c.463 �4]

����� 116.093 Notice for filing objections to final account and petition for distribution; rules. (1) Upon filing the final account and petition for a judgment of distribution, the personal representative shall set a time for filing objections to the account and petition. Not less than 20 days before the time set, the personal representative shall mail a copy of the final account and petition for judgment and notice of the time set for objections to:

����� (a) Each distributee at the last-known address of the distributee.

����� (b) Each creditor who has not received payment in full and whose claim has not otherwise been barred.

����� (2) If a charitable trust as described in ORS 130.170, a public benefit corporation as defined in ORS 65.001 or a religious organization is a residuary beneficiary of the estate, or if a charitable trust, a public benefit corporation or a religious organization will receive less under the judgment than the amount of a specific devise to the trust, corporation or organization, the personal representative shall mail the notice under subsection (1) of this section to the Attorney General.

����� (3) The notice need not be mailed to the personal representative.

����� (4) Proof of the mailing to those persons entitled to notice shall be filed in the estate proceeding at or before approval of the final account.

����� (5) If the Department of Human Services has presented a claim under ORS chapter 411 or ORS