§ 28A-20-2 – Compelling the inventory.
28A-20-2. Compelling the inventory. (a) If the inventory specified in G.S. 28A-20-1 is not filed as prescribed, the clerk of superior court must issue an order requiring the personal representative or collector to file it within the time specified in the order, not less than 20 days, or to show cause why the personal representative […]
§ 28A-20-3 – Supplemental inventory.
28A-20-3. Supplemental inventory. (a) Whenever any property not included in the original inventory report becomes known to any personal representative or collector or whenever the personal representative or collector learns that the valuation or description of any property or interest therein indicated in the original inventory is erroneous or misleading, the personal representative or collector […]
§ 28A-20-4 – Employment of appraisers.
28A-20-4. Employment of appraisers. A personal representative or collector may, but shall not be required to, employ qualified and disinterested appraisers to assist in ascertaining the fair market value as of the date of the decedent’s death of any asset the value of which may be subject to reasonable doubt. Different persons may be employed […]
§ 28A-21-1 – Annual accounts.
28A-21-1. Annual accounts. Until the final account has been filed pursuant to G.S. 28A-21-2, the personal representative or collector shall, for so long as any of the property of the estate remains in the control, custody or possession of the personal representative or collector, file annually in the office of the clerk of superior court […]
§ 28A-21-2 – Final accounts.
28A-21-2. Final accounts. (a) Unless the time for filing the final account has been extended by the clerk of superior court, the personal representative or collector must file the final account for settlement within one year after qualifying or within six months after receiving a State estate or inheritance tax release, or in the time […]
§ 28A-21-2.2 – Final accounting by limited personal representative.
28A-21-2.2. Final accounting by limited personal representative. (a) Filing Requirement. – A limited personal representative appointed pursuant to Article 29 of this Chapter shall file a sworn affidavit or report listing all debts and other claims duly presented to the limited personal representative and providing proof that the debts and other claims were satisfied, compromised, […]
§ 28A-19-13 – No preference within class.
28A-19-13. No preference within class. No personal representative or collector shall give to any claim any preference whatever, either by paying it out of its class or by paying thereon more than a pro rata proportion in its class. (1868-9, c. 113, ss. 25, 26; Code, ss. 1417, 1418; Rev., s. 88; C.S., s. 94; […]
§ 28A-19-14 – Claims not due rebated.
28A-19-14. Claims not due rebated. Claims owed by the estate but not yet due may be paid by the personal representative on a rebate of interest thereon for the time unexpired. (1868-9, c. 113, s. 27; Code, s. 1419; Rev., s. 90; C.S., s. 97; 1973, c. 1329, s. 3.)
§ 28A-19-15 – Disputed claim may be referred.
28A-19-15. Disputed claim may be referred. If the personal representative doubts the justness of any claim so presented, the personal representative may enter into an agreement, in writing, with the claimant, to refer the matter in controversy, whether the same be of a legal or equitable nature, to one or more disinterested persons, not exceeding […]
§ 28A-19-16 – Disputed claim not referred barred in three months.
28A-19-16. Disputed claim not referred barred in three months. If a claim is presented to and rejected by the personal representative or collector, and not referred as provided in G.S. 28A-19-15, the claimant must, within three months, after due notice in writing of such rejection, commence an action for the recovery thereof, or in the […]