Relationship between adopted child and natural and adoptive parents
Source:
Section 109.041 — Relationship between adopted child and natural and adoptive parents, https://www.oregonlegislature.gov/bills_laws/ors/ors109.html
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Notes of Decisions
This section and ORS 118.100 (1) must be read in pari materiaand as such deny exemption from collateral inheritance tax to an adopted child who inherits from its natural parent. Barnum v. Dept. of Rev., 5 OTR 508 (1974)
Adoption terminates right to inherit as child of natural parent. First Nat’l Bank v. Schwerin, 54 Or App 460, 635 P2d 388 (1981)