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2018 Georgia Code 53-7-70 | Car Wreck Lawyer

TITLE 53 WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES

Section 7. Administration of Estates Generally, 53-7-1 through 53-7-78.

ARTICLE 6 SETTLEMENT OF ACCOUNTS

53-7-70. Examination and recordation of returns and vouchers; evidentiary effect.

The probate court shall carefully examine each return of a personal representative and its vouchers; and if the court finds it correct and no objection is filed within 30 days of the time it is filed and mailed to the heirs or beneficiaries, the court shall allow the return to be recorded, together with the original or copy vouchers attached. The return and copy vouchers shall be kept on file in the probate court. If the original vouchers are filed without copies, they shall when recorded be returned to the personal representative on demand. The return thus allowed and recorded shall be prima-facie evidence in favor of the personal representative of its correctness.

(Code 1981, §53-7-70, enacted by Ga. L. 1996, p. 504, § 10.)

Law reviews.

- For article, "Some Problems in Providing for Nonjudicial Settlement of the Trustee's Accounts," see 3 Ga. St. B.J. 417 (1967).

COMMENT

This section carries forward former OCGA Sec. 53-7-181.

JUDICIAL DECISIONS

Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Civil Code 1910, § 3994, and former Code 1933, § 113-1411, are included in the annotations for this Code section.

Mere failure to attach vouchers to returns, standing alone, would not constitute a fraud upon the court of ordinary (now probate court). The total failure to file any returns at all would not, within itself, constitute fraud, nor afford a good reason for the interference of equity. While under the law it is the duty of an administrator to file annual returns accompanied by original vouchers, the duty is placed upon the ordinary (now probate court) to examine the returns to determine their correctness and interested parties are given 30 days in which to file objections to the returns. Hoffman v. Chester, 240 Ga. 296, 49 S.E.2d 760 (1948) (decided under former Code 1933, § 113-1411).

Cited in Peavey v. Clemons, 10 Ga. App. 507, 73 S.E. 756 (1912); McMullen v. Carlton, 192 Ga. 282, 14 S.E.2d 719 (1941).

RESEARCH REFERENCES

Am. Jur. 2d.

- 31 Am. Jur. 2d, Executors and Administrators, §§ 490, 492, 867.

C.J.S.

- 34 C.J.S., Executors and Administrators, §§ 181, 183, 1001.

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