Oregon Revised Statutes Chapter 118 § 118.280 — Power
Oregon Revised Statutes Chapter 118 ·
Oregon Code § 118.280·Enacted ·Last updated March 01, 2026
Statute Text
Power
to sell for payment of tax; tax lien transferred to proceeds when property of
estate sold or mortgaged.
(1) Every executor, administrator or trustee has power to sell as much of the
property embraced in any inheritance, devise, bequest or legacy, as will enable
the executor, administrator or trustee to pay the tax imposed by ORS 118.005 to
118.540, in the same manner as the executor, administrator or trustee is
authorized to do for the payment of the debts of a decedent.
(2) Any part of
the gross estate sold for the payment of claims against the estate and expenses
of administration, for the payment of the tax imposed by ORS 118.005 to
118.540, or for purposes of distribution, shall be divested of the lien of such
tax, and such lien shall be transferred to the proceeds of such sale. A
mortgage on property executed for payment of claims against the estate and
expenses of administration and for payment of the tax imposed by ORS 118.005 to
Plain English Explanation
This Oregon statute addresses Power
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 118.280
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Power
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The formal citation is Oregon Code § 118.280. Use this format in legal documents and court filings.
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