59-2249. Hearing and final decree; real estate; distributive share subject to order of garnishment.
59-2249
59-2249. Hearing and final decree; real estate;distributive share subjectto orderof garnishment.(a) On the hearing, unless otherwise ordered, the executor oradministratorshall, and other persons may, be examined relative to the account and thedistribution of the estate. If all the taxes payable by the estate havebeen paid so far as there are funds to pay them and the account is correct,it shall be settled and allowed. If the account is incorrect, it shall becorrected and then settled and allowed. Upon settlement and allowance,the court shall determine the heirs, devisees and legatees entitled to theestate and assign it to them by its decree, pursuant to the termsof the will, the laws of intestate succession in effect on the date of thedecedent's death or a valid settlement agreement. Thedecree shall name theheirs, devisees and legatees; describe the property; and state theproportion or part thereof to which each is entitled. The decree shall bebinding as to all the estate of the decedent, whether specificallydescribed in the proceedings or not. In the estate of a testate decedent,no heirs need be named in the decree unless they have, as such, an interestin the estate.
(b) No final decree shall be entered for decedents dying beforeJuly 1, 1998, until after the determination andpayment of inheritance taxes. When the final decree includes real estate,such decree, or a certified copy of it, may be entered on the transferrecord of the county clerk of the proper county. When any such decreewhich includes real estate shall become final, it shall be the duty of thecourt to transmit a certified copy of it to the county clerk andthe county clerk shall enter it on the transfer record in the clerk'soffice.
(c) If any person entitled to receive a distributive share ofan estate pursuant to a decree hereunder is the defendant in a garnishmentaction or proceeding in which the executor or administratorof the estate isthe garnishee, the person's distributive share shall be subject to theorder of garnishment served upon the executor or administrator, and noproperty or funds of the estate shall be delivered or paid over to theperson until further order of the court from which the order of garnishmentwas issued.
History: L. 1939, ch. 180, § 225; L. 1949, ch. 314, § 1; L.1972, ch. 222, § 16; L. 1976, ch. 242, § 39;L. 1985, ch. 191, § 39;L. 1989, ch. 174, § 2;L. 1990, ch. 198, § 3;L. 2000, ch. 76, § 4; July 1.