The creditor claim period of 4 monthsORS §§ 113.155, 115.003, 115.005, 115.125Verified Sep 15, 2026View source runs from the first publication of the creditor notice, which follows the executor's appointment.
Within 90 daysORS 113.165, ORS 113.175Verified Sep 15, 2026View source of the personal representative's appointment.
The personal representative closes the estate by filing a final account and a petition for a judgment of distribution when the estate is ready for final settlement and distribution (ORS 116.083(4)); after mailing notice at least 20 days before the objection deadline (ORS 116.093) and resolving any objections, the court enters a general judgment of final distribution (ORS 116.113) and, upon the PR filing receipts or other evidence that distribution has been made, a supplemental judgment of discharge (ORS 116.213)ORS 116.083, ORS 116.093, ORS 116.103, ORS 116.113, ORS 116.123, ORS 116.208, ORS 116.213Verified Sep 15, 2026View source.
Oregon law recognizes that a person named as personal representative may renounce the appointment but prescribes no particular document. A signed written renunciation filed with the court states the refusal on the record.
The final account is filed when the estate is ready for final settlement and distribution, which cannot occur until the creditor-claim period has run — the later of four months after publication of the notice to interested persons or 45 days after the ORS 115.003 direct notice is mailed (ORS 115.005(2)). The no-known-assets motion to close cannot be made earlier than four months after the ORS 113.145 information is delivered or mailed (ORS 116.208(1))ORS 116.083(1)(d); ORS 115.005(2); ORS 116.208(1)Verified Sep 15, 2026View source. No Department of Revenue clearance certificate is required before distribution, but the personal representative's final account must state that any required estate tax return was filed and that all Oregon income, estate, and personal property taxes due have been paid or secured by bond or deposit (ORS 116.083(4)) — a precondition to approval of the account and distribution. The DOR discharge from personal liability (Form OR-706-DISC, ORS 118.265) is optional. Matches the tax-rules taxClearance blockORS 116.083(4); ORS 118.265Verified Sep 15, 2026View source.