(2) In any suit or action involving the title to real property, in which it appears, by the pleadings or otherwise, that an estate tax is or might be payable to the State of Oregon by reason of the death of any person whose estate has not been administered in Oregon, a copy of the pleadings shall be served upon the Department of Revenue, such service to be made as summons is served in any cause in the circuit court of this state. Thereupon further proceedings in the cause shall be suspended until the department has had an opportunity to appear therein, such appearance to be made within the time that is required by the service of summons upon a private person or corporation. The department shall appear in the cause and present the claims of the state, if any, to an estate tax, and it is the duty of the Attorney General of the state to represent the state and the department in such proceedings, and the department may compromise and compound the tax claimed to be due upon the passing of such real property. Such settlement and compromise shall be entered of record in the register of such court. Thereafter the payment of the amount of taxes so agreed upon shall discharge the estate tax lien against the property. If a compromise is not effected, the amount of tax, if any, due upon the passing of the real property shall be determined by the court as are other questions involved in such litigation, and subject to the same right of appeal to the Court of Appeals. The judgment of the court or of the Court of Appeals, if there is an appeal, is conclusive as to the amount of taxes due upon the passing of the real property and payment thereof shall discharge the lien against the property. [Amended by 1969 c.591 §217; 1971 c.567 §8; 1979 c.562 §6; 1985 c.540 §29; 1987 c.758 §8; 2003 c.576 §381; 2011 c.526 §14]
Structure 2021 Oregon Revised Statutes
Volume : 03 - Landlord-Tenant, Domestic Relations, Probate
Section 118.005 - Definitions for ORS 118.005 to 118.540.
Section 118.013 - Taxable estate adjustment for Oregon special marital property; rules.
Section 118.016 - Oregon special marital property election; rules; form.
Section 118.120 - Qualified family-owned business interests; additional tax.
Section 118.140 - Credit based upon value of natural resource property; rules.
Section 118.160 - When tax return is required; lists of property transfers and other data.
Section 118.165 - Notice of deficiency.
Section 118.225 - Extension of time for payment.
Section 118.227 - Time period for refund.
Section 118.230 - Lien of tax; liability for payment; assessment and collection of taxes.
Section 118.250 - To whom tax payable; issuing receipts.
Section 118.290 - Duty of recipient when legacy payable out of property; legacy for limited period.
Section 118.525 - Disclosure of return information.