Standard of Review Questions of statutory interpretation and construction are questions of law. Questions of law are reviewed de novo. Additionally, petitioner does not challenge the probate court's determination that the debt is uncollectible in the absence of evidence that the debt existed. Instead, petitioner limits his challenge to a claim that the evidence presented at the fraud hearing did not supply a factual predicate for a conclusion that good cause existed to excuse the untimely notice of disallowance. At the outset, we note that the goal of statutory interpretation is to ascertain and give effect to the intent of the Legislature.
Judicial construction is precluded where the statutory language is clear and unambiguous.
If reasonable minds can differ as to the meaning of the statutory language, judicial construction is appropriate. If judicial construction is necessary, every word or phrase should generally be accorded its plain and ordinary meaning. Under that statute, respondent had sixty-three days after the time for original presentation of the claim has expired or after the appointment of the personal representative, whichever is later, to mail to petitioner a notice of allowance or disallowance of the claim. Respondent mailed her notice of disallowance to petitioner on the sixty-fifth day. In re Estate of Roddy , supra at 843-844.