Sec. 12-47. Listing of estates of insolvent debtors and decedents.
Sec. 12-47. Listing of estates of insolvent debtors and decedents. The estate of
any insolvent debtor or deceased person, not distributed or finally disposed of by the
Court of Probate and which is required to be set in the list for taxation, may be set in
the list in the name of such estate, or of the trustee, administrator or executor thereof,
as such, at his option. Such property or any part thereof, when so set in the list, shall
be liable for all taxes legally imposed thereon, for one year from the time when they
become due.
(1949 Rev., S. 1724.)
Insolvent's estate to be classed with estates of residents though trustee a nonresident. 30 C. 402. Personal property
taxable during settlement at domicile of deceased; coming to heir or legatee, where he resides; coming to trustee, where
he or cestui que trust resides. 38 C. 443. Tax assessed against an estate, if still unsettled, levied on land more than year
after due. 68 C. 293. Applied to ancillary receivership of corporation. 82 C. 411. Cited. 128 C. 554.