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You will need to file some form of probate on her will depending on the total value of her estate
and you as executor will need to file her final estate taxes and pay whatever is due from the proceeds of her estate before you give out an property because if you distribute from the estate without paying all debts including taxes due, you could be personal liable for paying them as executor. A small estate can be filed if all personal property is less than $75k and if all real estate is less than $200k, and at is done by filing the will and a small estate affidavit in the Oregon probate court where she lived. You then have to file the tax returns if needed and certainly have to file a final return on the estate which should use a professional tax preparer to do.
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