Oregon Revised Statutes Protective Proceedings; Powers of Attorney; Trusts § 125.520

(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.