Sec. 45a-179. (Formerly Sec. 45-270). Notice and hearing on final accounts.
Sec. 45a-179. (Formerly Sec. 45-270). Notice and hearing on final accounts.
(a) When a conservator, guardian, trustee in insolvency or trustee of a testamentary trust
exhibits his or her final account to the Court of Probate for allowance, the court shall
appoint a time and place for a hearing on the account and shall cause notice of the hearing
to be given as it directs. Such fiduciary shall sign the account under penalty of false
statement.
(b) The court shall, before approving a final account of an executor or administrator,
hold a hearing thereon for which notice may be given as the court shall direct, unless
all parties interested in the estate sign and file in court a written waiver of such notice.
(1949 Rev., S. 7054; P.A. 80-476, S. 90; P.A. 98-219, S. 24; P.A. 99-84, S. 17.)
History: P.A. 80-476 rephrased provisions but made no substantive changes; Sec. 45-270 transferred to Sec. 45a-179
in 1991; P.A. 98-219 amended Subsec. (a) by deleting "an executor, administrator" and added Subsec. (b) re procedure
for approval of final account of executor and administrator; P.A. 99-84 amended Subsec. (a) by deleting "swear or affirm
under oath to the truth of" and inserting "sign" and "under penalty of false statement".
See Sec. 12-371 re estates of nonresident decedents and cooperation with other states.
Annotations to former section 45-270:
True condition of estate must appear from account and inventory. 21 C. 244. Cited. 32 C. 573. Such annual account
does not conclude the parties. 45 C. 125. The rendering of an annual account when no notice is given, not conclusive. 56
C. 442. Cited. 73 C. 442. Parties in interest may question account. 91 C. 469. Does not preclude court ordering other
accounts from time to time; relation to Sec. 45-4. 92 C. 290.
This is undoubtedly a judicial proceeding. 12 CS 95. Final accounting can be had only in the court of probate which
appointed the guardian. 14 CS 11.
Annotation to present section:
Cited. 42 CS 548.