43-2-274
Section 43-2-274 Appointment of administrator after final settlement. After a final settlement,
there being personally not administered which requires an administrator for the proper disposition
thereof, the judge of probate of the proper county must proceed to appoint a suitable person
as administrator who shall give bond as required by law and administer the personal estate
of the decedent not already administered. (Code 1940, T. 61, §177.)...
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43-2-296
Section 43-2-296 Trial. On the day specified in the citation, or after publication as required,
or on any day thereafter to which the hearing may be continued, the court must proceed to
hear the evidence, and may, in its discretion, examine the parties; and when the application
charges embezzlement, waste or any other maladministration of the estate, either party is
entitled to a trial by jury. (Code 1852, §§1703, 1704; Code 1867, §§2024, 2025; Code 1876,
§§2393, 2394; Code 1886, §2050; Code 1896, §97; Code 1907, §2571; Code 1923, §5794;
Code 1940, T. 61, §184.)...
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43-2-86
Section 43-2-86 Additional bond of general administrator. An additional bond may also be required
of the general administrator, whenever the judge of probate deems it necessary to secure the
interests of the estate confided to his charge or the sureties may be unwilling to remain
longer bound; and, if he fails to give such bond within the time prescribed by the court,
he must be removed and his letters revoked; and when any person interested in an estate committed
to the general administrator shall give notice in writing to the judge of probate that the
interest of the estate requires that the general administrator should give an additional bond,
such judge must require him to give such bond; and if, in such case, the judge of probate
fails or omits to require such bond and loss thereby results to anyone interested, he and
the sureties on his official bond shall be responsible therefor. (Code 1852, §1711; Code
1867, §2032; Code 1876, §2401; Code 1886, §2055; Code 1896, §102; Code...
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45-28-84
Section 45-28-84 Filing fee for mental health program. (a) The Probate Judge of Etowah County
shall charge a fee of two dollars ($2) for filing for record or for recording each and every
instrument, paper, writing, document, or decree in his or her office, including each real
estate instrument, real estate mortgage, warranty deed, power of attorney, quitclaim deed,
judgment, timber deed, deed/executive deed, subordination agreement, agreement, land lease,
partial release/release, affidavit, official bond, plat, oath of office, bill of sale, custodian
bond, declaration of trust, financing statement, transfer, assignment, satisfaction, bond
of indemnity, declaration of vacation, lis pendens notice, order approving trustees bond,
and excerpts of minutes. This fee shall not apply to judicial matters filed in the probate
court section of the Probate Court of Etowah County nor shall the additional fee apply to
marriage licenses. (b) By the tenth of the month following collection, all funds...
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6-10-97
Section 6-10-97 Reduced homestead incapable of allotment - Sale - Proceedings when no bid in
excess of $6,000 received. (a) If, at such sale or any subsequent sale, no bid in excess of
$6,000 is received, the representative must report that fact to the court; and thereupon the
court must make an order directing the report to lie over 30 days, during which time any person
interested in the sale may file written exceptions attacking the fairness of the sale, stating
the grounds of such exceptions. Upon the filing of such exceptions, a day must be appointed
to hear the same, 10 days' notice thereof given and other proceedings had as provided in this
division for the hearing of exceptions to a report allotting homestead, so far as such provisions
are applicable. (b) If, on the hearing of such exceptions, the court is satisfied from the
evidence that the failure to obtain a bid of more than $6,000 was due to a want of fairness
in the conduct of the sale or to fraud or collusion thereat, an...
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12-22-73
Section 12-22-73 Affirmation of stayed judgment - Right of property. When an appeal is taken
on a trial of the right of property and the judgment is stayed by the execution of a supersedeas
bond, if the appellate court affirms the judgment of the court below, it must also enter judgment
against the obligors in said bond for the amount of the costs of the appellate court. (Code
1852, §3024; Code 1867, §3494; Code 1876, §3935; Code 1886, §3663; Code 1896, §479; Code
1907, §2894; Code 1923, §6154; Code 1940, T. 7, §815; Acts 1987, No. 87-188, p. 259, §2.)...

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26-5-11
Section 26-5-11 Final settlement generally - Rendition and recordation of decree as to vouchers
and account; recordation of account and vouchers. After the examination of the vouchers and
the audit and statement of the account, the court must render a decree passing the same and
declaring the amount due the ward, if there be any amount due him or her, which must be entered
of record. The account and vouchers must be recorded. (Code 1886, §2463; Code 1896, §2348;
Code 1907, §4438; Code 1923, §8211; Code 1940, T. 21, §138.)...
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40-15B-7
Section 40-15B-7 Apportionment and recapture of special elective benefits. (a) In this section:
(1) "Special elective benefit" means a reduction in an estate tax obtained by an
election for: (A) a reduced valuation of specified property that is included in the gross
estate; (B) a deduction from the gross estate, other than a marital or charitable deduction,
allowed for specified property; or (C) an exclusion from the gross estate of specified property.
(2) "Specified property" means property for which an election has been made for
a special elective benefit. (b) If an election is made for one or more special elective benefits,
an initial apportionment of a hypothetical estate tax must be computed as if no election for
any of those benefits had been made. The aggregate reduction in estate tax resulting from
all elections made must be allocated among holders of interests in the specified property
in the proportion that the amount of deduction, reduced valuation, or exclusion attributable...

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43-2-391
Section 43-2-391 Notice and hearing. Such application must not be heard until 10 days after
the filing thereof, and notice thereof may be given to some person adversely interested whenever
the court may deem just. When, or at such time as the court may continue the hearing, the
court, satisfied that the claim is bad or doubtful, and that a sale or compromise thereof
will promote the interests of the estate, must make and enter a decree directing the sale
or compromise of the claim, as may be best for the interests of the estate. If a sale is decreed,
it must be made by the executor or administrator at the courthouse of the county, or such
other place as the court may direct, at public outcry to the highest bidder for cash, after
having first given notice of the time and place thereof by publication, once a week for three
successive weeks, in some newspaper published in the county, or if none is published therein,
by posting notices for three weeks at the courthouse door, and three...
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43-2-583
Section 43-2-583 Conduct of hearing; when payment or delivery directed. On the day appointed
or on any other day to which the hearing of the application may be continued, the court must
hear the same; and, if it appears that the applicant is a legatee and that after the payment
of his legacy there will be a sufficiency of assets to pay all the debts which have been presented,
charges and other legacies which are entitled to priority, the court may direct the payment
or delivery of such legacy, or any part thereof, according to the proof of assets and of the
other legacies in the same degree with that of the applicant, on the legatee's executing a
refunding bond according to the provisions of section 43-2-584. (Code 1852, §1775; Code 1867,
§2101; Code 1876, §2478; Code 1886, §2195; Code 1896, §263; Code 1907, §2739; Code 1923,
§5978; Code 1940, T. 61, §338.)...
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