reglab/housing_qa huggingface dataset:
MS Code § 91-7-109 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-109. Inventory and appraisement by qualified disinterested persons

 The executor or administrator may employ a qualified and disinterested appraiser to assist him in ascertaining the fair market value as of the date of the decedent's death of any asset the value of which may be subject to reasonable doubt. Different persons may be employed to appraise different kinds of assets included in the estate. The names and addresses of any appraiser shall be indicated on the inventory with the item or items he appraised.
MS Code § 91-7-117 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-117. Executor or administrator to set apart exempt property

 It shall be the duty of the executor or administrator to set apart to the widow and children, or to the widow if there be no children, or to the children if there be no widow, such personal property as is exempt by law from execution. The action of the executor or administrator shall not be necessary to the title of the widow and children to the exempt property, which shall vest in them by operation of law on the death of the husband and father.
MS Code § 91-7-135 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-135. Court or chancellor to set apart one year's support for family

 It shall be the duty of the court or the chancellor to set apart out of the effects of the decedent, for the spouse and children who were being supported by the decedent, or for the spouse if there be no such children, or for such children if there be no spouse, one (1) year's provision, including such provision as may be embraced in the exempt property set apart. If there be no provisions, or an insufficient amount, the court or the chancellor shall determine the sum necessary for the comfortable support of the spouse and children, or spouse or children, as the case may be, for one (1) year.
MS Code § 91-7-141 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-141. Court or chancellor may apportion year's allowance

 The court or the chancellor may apportion the one (1) year's allowance, or any part of it, according to the situation, rights, and interests of any of the children or the widow, and may direct the payment of any portion of the allowance which may be found necessary or proper to any of them.
MS Code § 91-7-143 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-143. Minor distributee or legatee maintained

 An executor or administrator of a solvent estate may defray the necessary and reasonable expenses of the maintenance and education of legatees or distributees who are minors and have no guardian, and may be allowed a credit therefor against the shares of the estate to which such minors are entitled on distribution. Before making such expenditures, he shall obtain the order of the court, or of the chancellor in vacation, authorizing him to make them.
MS Code § 91-7-145 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-145. Notice to creditors of estate

  The executor or administrator shall make reasonably diligent efforts to identify persons having claims against the estate. Such executor or administrator shall mail a notice to persons so identified, at their last known address, informing them that a failure to have their claim probated and registered by the clerk of the court granting letters within ninety (90) days after the first publication of the notice to creditors will bar such claim as provided in Section 91-7-151.   The executor or administrator shall file with the clerk of the court an affidavit stating that such executor or administrator has made reasonably diligent efforts to identify persons having claims against the estate and has given notice by mail as required in subsection (1) of this section to all persons so identified. Upon filing such affidavit, it shall be the duty of the executor or administrator to publish in some newspaper in the county a notice requiring all persons having claims against the estate to have the same probated and registered by the clerk of the court granting letters, which notice shall state the time when the letters were granted and that a failure to probate and register within ninety (90) days after the first publication of such notice will bar the claim. The notice shall be published for three (3) consecutive weeks, and proof of publication shall be filed with the clerk. If a paper be not published in the county, notice by posting at the courthouse door and three (3) other places of public resort in the county shall suffice, and the affidavit of such posting filed shall be evidence thereof in any controversy in which the fact of such posting shall be brought into question.   The filing of proof of publication as provided in this section shall not be necessary to set the statute of limitation to running, but proof of publication shall be filed with the clerk of the court in which the cause is pending at any time before a decree of final discharge shall be rendered; and the time for filing proof of publication shall not be limited to the ninety-day period in which creditors may probate claims.
MS Code § 91-7-147 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-147. Newspaper notices dispensed with in small estates

 Where the value of an estate shall not be more than Five Hundred Dollars ($500.00), the court shall dispense with newspaper notices; and notices in lieu thereof shall be posted for thirty (30) days at the courthouse door and two (2) other public places in the county. Failure of persons having claims against the estate to have their claims probated and registered by the clerk of the court granting letters within ninety (90) days after the date on which notice is posted will bar such claims as provided in Section 91-7-151.
MS Code § 91-7-151 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-151. Claims to be registered in ninety days or barred; amendment of affidavits

 All claims against the estate of deceased persons, whether due or not, shall be registered, probated and allowed in the court in which the letters testamentary or of administration were granted within ninety (90) days after the first publication of notice to creditors to present their claim. Otherwise, the same shall be barred and a suit shall not be maintained thereon in any court, even though the existence of the claim may have been known to the executor or administrator. Where the affidavit is made in good faith and the claim is registered, probated and allowed by the clerk but the affidavit is defective or insufficient, the court may allow the affidavit to be amended so as to conform to the requirements of the statute, at any time before the estate is finally settled; whereupon the probate shall be as effective and the claim as valid against the estate as if the affidavit had been correct and sufficient in the first instance.
MS Code § 91-7-153 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-153. Registration of claim stops limitation

 The presentation of a claim, and having it probated and registered as required by law, shall stop the running of the general statute of limitations as to such claim, whether the estate be solvent or insolvent.
MS Code § 91-7-155 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-155. Executor to pay probated, registered debts

 It shall be the duty of an executor or administrator to speedily pay the debts due by the estate out of the assets, if the estate be solvent; but he shall not pay any claim against the deceased unless the same has been probated, allowed, and registered.
MS Code § 91-7-157 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-157. Executor to pay taxes

 An executor or administrator shall pay all taxes that may be due on real and personal property belonging to the estate.
MS Code § 91-7-159 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-159. Agreement with commissioner of internal revenue to exercise discretion in distributing assets of estate or trust

 The executor, trustee, or other fiduciary having discretionary powers under a last will and testament or transfer in trust shall be authorized to enter into agreements with the commissioner of internal revenue of the United States of America and other taxing authorities to exercise the fiduciary's discretion so that the assets to be distributed in satisfaction of a bequest or transfer in trust will be selected in such a manner that cash and other properties distributed will have an aggregate fair market value representative of the pecuniary legatee's or transferee's proportionate share of the appreciation or depreciation in value to the date, or dates, of distribution of all property then available for distribution in satisfaction of such bequest or transfer. It is the purpose of this section to authorize such fiduciary to enter into any agreement that may be necessary or advisable in order to secure for federal estate tax purposes the maximum marital deduction available under the Internal Revenue Laws of the United States of America, and to do and perform all acts incident to such purpose.
MS Code § 91-7-161 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-161. Creditors whose claims are not due must accept payment

 The executor or administrator may pay any debt, duly probated, allowed and registered, which is not due. After ninety (90) days from the grant of letters, the creditor shall accept payment thereof and give a full discharge therefor, upon the payment or tender to him of an amount equal to what the debt would have been had it been made payable on the day the payment or tender is made.
MS Code § 91-7-163 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-163. Claim of executor or administrator to be treated same as other claims

 An executor or administrator shall not be allowed to retain any part of the assets in payment of his own claim against the deceased, unless the same be probated and registered as other claims and passed by the court. Every such claim shall stand upon an equal footing with other claims of the same nature.
MS Code § 91-7-165 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-165. Claims may be contested

 The executor or administrator, legatee, heir, or any creditor may contest a claim presented against the estate. The court or clerk may refer the same to auditors, who shall hear and reduce to writing the evidence on both sides, if any be offered, and report their findings with the evidence to the court. Thereupon the court may allow or disallow the claim, but such proceeding shall not be had without notice to the claimant.
MS Code § 91-7-167 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-167. Creditor having lien failing to present claim

 A creditor of a decedent who has a lien of any kind on property of the decedent shall not be barred of his right to enforce the lien against the property by a failure to present his claim and have it probated and registered, but shall be barred of all claim to be satisfied out of the assets not affected by such lien. A person claiming to have a lien on any property of the decedent may be made a party to any proper proceeding by the executor or administrator or a creditor to test the validity of such claim to a lien, and to determine upon the right of such claim. This may be in a proceeding to sell property, which may be ordered to be sold free from such lien, or subject to it; and the decree may be made as to a sale and disposition of the proceeds of the sale of the property, as may be according to the rights of parties before the court.
MS Code § 91-7-169 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-169. Growing crop

 The court or chancellor may, on the application of an executor or administrator, decree the sale of the crop growing at the time of the death of the testator or intestate, upon such terms and in such manner as may be deemed best. If the interest of the estate would be promoted by the cultivation and completion of the crop, on application therefor by the executor or administrator, it shall be so ordered by the court or chancellor; and in such case the executor or administrator shall take charge of the farm and manage the same until the crop be completed and gathered, retaining for that purpose so much of the property thereon as may be necessary. The proceeds shall be assets in his hands, the necessary expenses being first deducted; and, in either case, the executor or administrator shall render a true account of the crop. In case of the sale of the growing crop, the purchaser thereof may at all reasonable times enter upon the lands to cultivate and gather the same.
MS Code § 91-7-171 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-171. Farm may be cultivated or rented

 The court or chancellor, upon the application of executor or administrator, may allow him to cultivate or lease the farm or lands of the decedent for a period of not exceeding fifteen months from the grant of letters testamentary or of administration, if the interest of the estate, in the opinion of the court or chancellor, would be promoted thereby; or the court or chancellor, upon the application of the executor or administrator, may allow him to cultivate or lease the farm or lands of the decedent from year to year for the purpose of paying the debts of the decedent.
MS Code § 91-7-173 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-173. Executor or administrator may continue business for limited time

 The chancery court or the chancellor in vacation shall have the power to authorize the executor or administrator of a decedent, when not contrary to the provisions of a will, to continue as a going concern for a period of not exceeding three (3) years after the grant of letters, the business in which the decedent was engaged at the time of his death and, where such business is a mercantile or other business of like nature, to allow the purchase of goods in small quantities necessary to replenish the stock and promote the sale thereof, and to permit the sale of the stock of goods at retail in the regular course of business. Said stock of goods, however, shall not be sold at less than cost thereof, except by a previous order of the court or chancellor.
MS Code § 91-7-175 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-175. Sale of perishable property

 The court or clerk may order the sale of perishable property on such notice as may be prescribed, whether required for the payment of debts or not.
MS Code § 91-7-177 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-177. Private sale of personal property

 The court, or the chancellor in vacation, may authorize the executor or administrator to sell personal property at a private sale.
MS Code § 91-7-179 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-179. Sale for appraised value without order

 The executor or administrator, without an order therefor, may sell for cash, either at public or private sale, perishable goods or chattels or livestock of the decedent, whether it be necessary for the payment of debts and expenses of administration or not. He may likewise sell any personal property of the decedent necessary for the payment of the debts and expenses, but he shall realize therefor at least the appraised value of such property.
MS Code § 91-7-181 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-181. Certain property may be sold without being present

 An executor or administrator may sell the interest of his testator or intestate in a ship, vessel, steamboat, other water craft, or other property which he cannot produce, without the same being present at the time and place of sale.
MS Code § 91-7-183 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-183. Public sale of personal property

 If it be necessary to sell personal property for the payment of debts, or in case there are no debts and it is to the best interest of all parties concerned, the executor or administrator shall file a petition for an order of sale in which the reasons for the same shall be made known. In case there are no debts, five days' notice to the parties in interest who have not joined in said petition shall be given of the time and place of hearing said petition, or publication made, as provided by law, for nonresident or unknown defendants in chancery. If the court or chancellor in vacation be satisfied that a sale is necessary or proper, an order may be made for the sale of part or the whole of the personal estate; and if a part be ordered sold, the court or chancellor in vacation in selecting such part shall have in view the best interest of the creditors and distributees. The executor or administrator shall advertise in three or more public places in the county ten days before the sale, and shall sell the property designated in the order at public sale to the highest bidder, either for cash or credit, as the order of sale may direct. The executor or administrator shall not become the purchaser of any property which he may sell, either directly or indirectly, nor shall any executor or administrator take the estate or any part thereof at the appraised value.
MS Code § 91-7-185 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-185. Report of sale and proceedings

 Whenever personal property shall be sold by an executor or administrator, he shall make report thereof in writing to the next term of the court, stating the time and place of sale, the name of the purchaser, and the amount of the purchase-money, and shall satisfy the court that the directions prescribed in the order for sale, if the sale be under an order, were followed. Thereupon the court shall confirm the sale, unless cause be shown to the contrary. If such sale be not reported at the next term, the court may compel the making of such report at a subsequent term, and may confirm or set aside the same. Any executor or administrator failing to make report in due time may be fined for a contempt, not exceeding One Hundred Dollars ($100.00).
MS Code § 91-7-187 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-187. Sale of land in preference to personalty

 When the estate of any deceased person consists of real and personal property and it shall be necessary to sell a portion thereof, the chancery court, on petition of the executor, administrator, legatees or distributees, being satisfied that it would be to the interest of the distributees or legatees, may decree a sale of the real estate in preference to the personal estate.
MS Code § 91-7-189 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-189. Sale to pay the purchase-money of land

 If a person purchase land and die before paying therefor, the court may order the sale of personal property for the payment of the debt due for the land. If the personal property will not be sufficient, if sold, to pay the debt, or if it be advisable that the land be sold in preference to personal property to make payment therefor, the court may order the sale of such land on such terms as may be proper. In such case the vendor of the deceased and his assignee of the debt, if any, shall be made defendants to the petition for the sale of the land.
MS Code § 91-7-191 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-191. Sale of land upon insufficiency of personalty

 Whenever it shall be necessary for an executor or administrator to sell property to pay the debts and expenses of the estate, he may file a petition in the chancery court for the sale of the land of the deceased, or so much of it as may be necessary, and exhibit to the court a true account of the personal estate and debts due from the deceased, and the expenses and a description of the land to be sold. Any sale of land shall be subject to the abatement provisions of Section 91-7-90.
MS Code § 91-7-193 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-193. Waste of personal estate no bar

 The fact that the insufficiency of the personal estate arose from the waste of the executor or administrator shall not be a defense to an application to sell land to pay debts, if such executor or administrator and sureties on his bond as such, if any, are insolvent or nonresidents of this state.
MS Code § 91-7-195 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-195. Creditors may apply for sale of property

 Any creditor of the decedent whose claim against the estate is registered shall have the right to file a petition, as the executor or administrator may, for the sale of land or personal property of the decedent for the payment of debts. The court shall hear and decide upon such petition, and decree as if the application had been made by the executor or administrator, and may order the executor or administrator to make the sale. Any sale of land shall be subject to the abatement provisions of Section 91-7-90.
MS Code § 91-7-197 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-197. Interested parties to be cited upon petition to sell property

 When a petition shall be filed to sell or lease land to pay debts or otherwise affecting the real estate of a deceased person, all parties interested shall be cited by summons or publication, which shall specify the time and place of hearing the petition. If the petition be filed by a creditor or by a purchaser to correct a mistake in the description of the land, the executor or administrator shall be cited.
MS Code § 91-7-199 (2020)
2020 Mississippi Code|Title 91 - Trusts and Estates|Chapter 7 - Executors and Administrators|§ 91-7-199. Hearing and decree

 The court, after service of summons or proof of publication, shall hear and examine the allegations and evidence in support of the petition and the objections to and evidence against it, if any. If on such hearing the court be satisfied that the land ought to be sold to pay the debts of the descendent and expenses of the estate, it may make a decree for the sale of a part or the whole of the land; and when a part only is decreed to be sold, the decree shall specify what part. If the real estate be so situated that a part cannot be sold without manifest prejudice to the heirs or devisees, the court may decree that the whole shall be sold; and the overplus arising from such sale, after the payment of debts and expenses, shall be distributed amongst the heirs according to the law of descents, or amongst the devisees according to the will. The sale of the land and distribution of the proceeds of the sale shall be subject to the abatement provisions of Section 91-7-90.