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Or. Rev. Stat. § 308.130

Undivided estate of decedent; liability for whole tax; right of contribution

Oregon · Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation · Status: effective

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Or. Rev. Stat. § 308.130, Undivided estate of decedent; liability for whole tax; right of contribution, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493799
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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.