ORS 118.535
Appraisal by department

  • costs


If the Department of Revenue determines that the executor has not made an appraisal that is needed in order to comply with the provisions of ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states), the department may cause an appraisal to be made by a fee appraiser to so ensure compliance.


The cost of the appraisal including the appraiser’s fee as a witness in the event of an appeal shall be paid out of the taxes collected under this chapter before the net revenue is credited to the General Fund as provided in ORS 118.510 (Disposition of revenues). [1979 c.516 §3; 1997 c.99 §16]
Note: 118.535 (Appraisal by department) was added to and made a part of ORS chapter 118 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 118.535 — Appraisal by department; costs, https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html.

Law Review Citations

16 WLR 315 (1979)

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