2017 ORS 125.520¹
Order of payment of expenses and claims

If it is likely that the estate of the protected person will be exhausted before all claims against the estate are paid, the conservator shall give preference in the payment of claims in the following order of priority:

(1) Funds needed for the current care, maintenance and support of the protected person and the dependents of the protected person and claims for the expenses of administration.

(2) Expenses and claims for the care, maintenance and support of the protected person and the dependents of the protected person that are not paid under subsection (1) of this section.

(3) Debts and taxes with preference under federal law.

(4) Taxes with preference under the laws of this state that are due and payable while possession of the estate of the protected person is retained by the conservator.

(5) All other claims against the conservatorship estate. [1995 c.664 §58; 1997 c.717 §7]

Notes of Decisions

Under Former Similar Statute (Ors 126.377)

Preference given to providing for welfare of protected per­son and pay­ment of administrative expenses supersedes priority given perfected lien against real prop­erty. Crofoot v. Oregon State Bar, 54 Or App 151, 634 P2d 284 (1981)

1 Legislative Counsel Committee, CHAPTER 125—Protective Proceedings, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors125.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 125, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano125.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.