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§ 28-52-101. Liability of personal representative

(a) Property of the Estate. A personal representative shall be liable for and chargeable in his or her accounts with all of the estate of the decedent which, at any time, comes into his or her possession, including income therefrom. However, he or she shall not be: (1) Accountable for any debts due the decedent […]

§ 28-52-102. Duty to close estate

(a) A personal representative shall close the estate as promptly as practicable. (b) Upon petition of an interested person, the court may cite the personal representative to show cause why an estate should not be closed.

§ 28-52-103. Filing of accounts

(a) A personal representative must file with the court a verified account of his or her administration: (1) Upon filing a petition for final settlement; (2) Upon the revocation of his or her letters; (3) Upon his or her application to resign and before his or her resignation is accepted by the court; (4) Annually […]

§ 28-52-104. Form of accounts

(a) Accounts rendered by a personal representative shall: (1) Cover a period distinctly stated; (2) Be accompanied by proper vouchers; and (3) Contain, separately listed, the following information: (A) Charges against the personal representative which shall include the property according to the inventory or the balance of it according to the last prior account, all […]

§ 28-52-105. Petitions for settlement and distribution

(a) At the time of filing an account, the personal representative shall petition the court to settle and allow his or her account. (b) If the estate is in a proper condition to be closed, he or she shall also petition the court for an order authorizing him or her to distribute the estate and […]

§ 28-52-106. Notice of filing of accounts

During the first week of each month the clerk shall publish, in a newspaper published or having a general circulation in the county, a notice of estates in which accounts have been filed by personal representatives during the preceding month, listing in alphabetical order the names of the estates, with the names of the personal […]

§ 28-52-107. Continuance — Hearing — Objections

(a) Every account filed by a personal representative shall be continued without being acted on for a period of sixty (60) days from the date of its filing. (b) The court may, and upon motion of an interested person shall, set the hearing on the account for a day certain. (c) (1) At any time […]

§ 28-52-108. Reference to auditor

(a) In its discretion, the court may refer an account to an auditor for examination and restatement. (b) The auditor shall be governed by the law which applies to a master in circuit court for the examination and restatement of an account. (c) Upon restatement of the account, the auditor shall file it with the […]

§ 28-52-109. Order settling account

(a) Upon the approval of the account of a personal representative, the personal representative and his or her sureties, subject to the right of appeal and to the power of the court to vacate its final orders, shall be relieved from liability for the administration of his or her trust during the accounting period, including […]

§ 28-52-110. Supplemental account

Receipts and disbursements by the personal representative subsequent to the filing of his or her final accounts shall be reported to the court for approval and may be incorporated in the report of final distribution.