26-5-6
Section 26-5-6 Partial settlement - Presumption as to correctness upon final settlement; reexamination, etc., of items of account. Upon the final settlement, a partial settlement must be taken and presumed as correct, but any item of the account may be reexamined and, if, on reexamination, it is found incorrect, the item must be disallowed or allowed only so far as its correctness may appear. (Code 1886, §2458; Code 1896, §2343; Code 1907, §4433; Code 1923, §8206; Code 1940, T. 21, §133.)...
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43-2-518
Section 43-2-518 Reexamination of items included in previous settlements. Upon the final settlement, any item of account included in any previous settlement may be reexamined; but its allowance in the previous settlement is presumptive evidence of its correctness. (Code 1852, §1823; Code 1867, §2159; Code 1876, §2531; Code 1886, §2149; Code 1896, §217; Code 1907, §2685; Code 1923, §5918; Code 1940, T. 61, §314.)...
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6-6-525
Section 6-6-525 Trustee - Partial and final settlements of account. The trustee must, at least once in three years, make partial settlement of his accounts and may be required to do so at any time; and, on the termination of the trust, he or, if he is dead, his personal representative must make final settlement thereof, such settlement to be governed by the provisions of this Code regulating settlements of guardian's accounts in the court of probate, so far as such provisions may be applicable. (Code 1896, §842; Code 1907, §4617; Code 1923, §8561; Code 1940, T. 7, §1070.)...
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26-5-15
Section 26-5-15 Notice of filing of annual, partial, or final settlement; finality of orders or decrees of court as to such settlement, etc., generally; reopening of accounts. Whenever any conservator shall file any annual, partial, or final settlement in any court having jurisdiction thereof, the court shall, at the request of such conservator, require that notice thereof be given in the same manner as required by law in cases of final settlements. Any order or decree of the court on such settlement after such notice shall be final and conclusive as to all items of receipts and disbursements and other transactions and matters shown therein and as to all fees and compensation fixed or allowed to such conservator and attorney, and appeals therefrom shall and must be taken in the manner provided for from any other final decrees of such court. Thereafter, at any time prior to final settlement, the account may be reopened by the court on motion or petition of the conservator or ward or...
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43-2-519
Section 43-2-519 Notice of annual or partial settlement; conclusiveness of order or decree; reopening account. Whenever any administrator or executor shall file any annual, partial or final settlement in any court having jurisdiction thereof, the court shall, at the request of such administrator or executor, require that notice thereof be given in the same manner as required by law in cases of final settlements, and any order or decree of the court on such settlement after such notice shall be final and conclusive as to all items of receipts and disbursements and other transactions and matters shown therein, and as to all fees and compensation fixed or allowed to any such administrator, executor or attorney, and appeals therefrom shall and must be taken in the manner provided for from any other final decrees of such court. Thereafter, at any time prior to final settlement, the account may be reopened by the court on motion or petition of the administrator, executor, beneficiary or...
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43-2-557
Section 43-2-557 Proceedings on final settlement of account. On the day appointed for auditing such account, any person may attend on the part of such executor or administrator or, if dead, of his personal representative or, in case of his removal from the state, his sureties and show that he is entitled to additional credits; and any person interested may attend and contest any item of such account or in any previous account, or may show assets not accounted for, or that such executor or administrator has failed to collect any assets from want of due diligence, or that, by any abuse of or failure to discharge his trust, such assets, or any portion thereof, have been injured, destroyed or depreciated; and, in case of such proof, the executor or administrator or, if dead, his personal representative or, in case of his removal from the state, his sureties must be charged therewith. On such settlements, decrees must be rendered as upon like settlements voluntarily made. (Code 1852,...
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26-5-4
Section 26-5-4 Partial settlement - Examination of vouchers and auditing and stating of account; taxing of costs for contest or examination where vouchers or items rejected. On the day appointed or on any other day to which the settlement may be continued, the court must proceed to examine the vouchers and to audit and state the account, requiring evidence in support of all such vouchers or items of the account as may be contested or as may not on examination appear to the court to be just and proper, such evidence to be taken by affidavit or by any other legal mode. If any voucher or item be rejected, all costs accruing on the contest or examination thereof must be taxed against the conservator personally. (Code 1886, §2456; Code 1896, §2341; Code 1907, §4431; Code 1923, §8204; Code 1940, T. 21, §131; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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43-2-510
Section 43-2-510 Credit for expenses of minor distributees. (a) When the estate of a decedent is solvent, the executor or administrator, out of the assets in his hands, may defray the necessary and reasonable expenses of maintaining and educating minors who are entitled to distribution therein, and who have no legal guardian; and, upon any partial or final settlement by him, the probate court must allow him credit for such expenses. To the extent the expenses are not within the family allowance, the expenses shall be charged against the shares of such minors and deducted therefrom on any distribution of the estate. (b) An executor or administrator defraying such expenses must file with his account for a settlement a separate account of the amounts paid therefor on account of each of such minors accompanied by proper vouchers, showing the amounts and for what expended. (Code 1876, §§2644, 2645; Code 1886, §§2159, 2160; Code 1896, §§227, 288; Code 1907, §§2676, 2677; Code 1923,...
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26-5-10
Section 26-5-10 Final settlement generally - Examination of vouchers and auditing and stating of account; taxing of costs for contest or examination where voucher or items rejected. On the day appointed or on any other day to which the settlement may be continued, the court must proceed to examine the vouchers and to audit and state the account, requiring evidence in support of all such vouchers or items of the account as may be contested or as may not on examination appear to the court to be just and proper, such evidence to be taken by affidavit or in any other legal mode. If any voucher or item be rejected, all costs accruing on the contest or examination thereof must be taxed against the conservator or his or her personal representative and not against the ward or his or her estate. (Code 1886, §2462; Code 1896, §2347; Code 1907, §4437; Code 1923, §8210; Code 1940, T. 21, §137; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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26-5-16
Section 26-5-16 Compensation of conservator - Commissions generally; allowances for actual expenses and for special or extraordinary services rendered; premiums on bond. A conservator is entitled for his or her services to reasonable compensation. On final settlement, an allowance must be made of actual expenses necessarily incurred by him or her and, for special or extraordinary services rendered, such compensation must be allowed the conservator as is just, but no allowance of actual expenses or for special or extraordinary services must be made except upon an itemized account, verified by affidavit, of such expenses or of such special or extraordinary services, and in its decree the court must state each item for such services for which compensation is allowed. The conservator shall be allowed all reasonable premiums paid on his or her bond as conservator. (Code 1886, §2465; Code 1896, §2350; Code 1907, §4440; Code 1923, §8213; Code 1940, T. 21, §143; Acts 1987, No. 87-590, p....
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