• In Oregon, the duties of an estate executor are defined by state laws.Oregon state contour with Capital City against blurred USA flag image by Stasys Eidiejus from Fotolia.com
  
  An executor is charged with administering a deceased person's estate, and is typically named when a person draws up a will detailing how the estate is to be distributed. Many of the duties of an estate executor are defined by law. In Oregon, state laws outline the duties and responsibilities of estate executors.
  
  

Reporting Property Transfers

• When an Oregon resident dies and has left a will naming an executor, chapter 118.160 of the Oregon Revised Statutes states that the executor is responsible for reporting all transfers of the deceased person's property, including property held in trust, or transferred to a trust, as a result of the provisions contained in the deceased person's will. The executor must file this report using an official form obtained from the Oregon Department of Taxation. The report must also include details of all transfers of property made by the deceased person during the three years prior to his death. This information is needed so that the Department can assess whether or not inheritance tax must be applied to the estate.
  
  

Special Marital Property

• When the Oregon Department of Taxation calculates the value of a deceased person's estate in order to assess the amount, if any, of inheritance tax that must apply to the estate, it does not include the value of any special marital property. Special marital property is any portion of an estate, including property held in trust, that is used to provide income for a surviving spouse for the lifetime of the spouse, which cannot be transferred or sold during the lifetime of the surviving spouse. The executor of the deceased person's estate must make an election to have the relevant portion of the deceased person's estate classified as special marital property under chapter 118.016 of the Oregon Revised Statutes.
  
  If the deceased person's will states that property will provide for someone besides the surviving spouse, such as a dependant child, for example, the executor can still elect to have the property classified as special marital property according to chapter 118.013 of the Oregon Revised Statutes, provided that all beneficiaries agree to make the election, and statements to this effect, identifying the specific property involved, are attached to the inheritance tax return.
  
  

Contested Wills

• A person, or a group of people, may choose to contest a will for reasons specified in chapter 113.075 of the Oregon Revised Statutes, including the claim that another will exists that represents the last wishes of the deceased, or that the deceased person actually died intestate. If a claim is made, the courts must appoint a representative who will act on behalf of the deceased person with respect to the terms of the will that is being contested. According to chapter 113.085 of the Oregon Revised Statutes, the courts, in appointing a suitable representative, must consider the executor of the contested will in the first instance.