ORS 308.135: 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]