Oregon Revised Statutes Chapter 308 § 308.135 — Trustee or personal representative separately assessed; valuation of property
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.135·Enacted ·Last updated March 01, 2026
Statute Text
Trustee or personal representative separately assessed; valuation of property
held as representative.
When any person is assessed as trustee, guardian, executor or administrator:
(1) A designation
of the representative character shall be added to the name of the person.
(2) The
assessment shall be entered in a separate line from the individual assessment
of the person.
(3) The person
shall be assessed for the real and personal property held by the person in the
representative character in accordance with ORS 308.232. [Amended by 1981 c.804
§33]
Plain English Explanation
This Oregon statute addresses Trustee or personal representative separately assessed; valuation of property
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.135
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Trustee or personal representative separately assessed; valuation of property
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 308.135. Use this format in legal documents and court filings.
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