reglab/housing_qa huggingface dataset:
AR Code § 28-50-105 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-105. Allowance of claims

 (a)  (1) Except as provided in subsections (b) and (c) of this section, no claimant shall be entitled to payment unless his or her claim shall have been duly filed with and allowed by the court.  (2) Except in the case of the personal representative's own claim, any claim which is approved by him or her in writing and which has been duly filed may be allowed by the court at any time without formal hearing.  (3) A claim which has been disapproved or not acted upon by the personal representative shall be set by rule or order of the court for a hearing on a day certain, and notice of the hearing shall be given by the clerk to the personal representative, to the claimant, and to other persons, if any, as the court may direct.  (4) Upon the adjudication of a claim, the court shall allow it in whole or in part and classify it or disallow it.  (5) The order allowing the claim shall have the effect of a judgment and bear interest at the legal rate unless the claim provides otherwise, in which case the judgment shall be rendered accordingly.  (6) Limitations shall begin to run the day the claim is allowed, and such an allowed claim may be revived in the same manner as judgments at law.    (b) Claims for expenses of administration may be allowed upon application of the claimant or of the personal representative, or may be allowed at any accounting, regardless of whether or not they have been paid by the personal representative.  (c)  (1) Notwithstanding the provisions of § 28-50-103, the personal representative may pay reasonable funeral expenses and reasonable medical and other expenses incident to the last illness, as well as claims amounting in aggregate to three thousand dollars ($3,000) or less, no one (1) of which shall exceed the sum of three hundred dollars ($300), and he or she may take credit in his or her settlement.  (2) However, the burden shall be upon the personal representative, at the request of an interested person, to establish the validity of any such claim paid under this subsection.  (3) Objection to any payment made under this subsection shall be made within the time provided by the Probate Code for filing exceptions to the settlement and not thereafter.
AR Code § 28-50-106 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-106. Classification and payment of claims

 (a) At the time of their allowance, all claims shall be classified in one (1) of the following classes, and, if the applicable assets of the estate are insufficient to pay all claims, the personal representative shall make payment in the following order:  (1) Costs and expenses of administration;  (2) Reasonable funeral expenses, reasonable medical and other expenses incident to the last illness, and wages of employees of the decedent;  (3) Claims based on a liability of the decedent for any state tax debt assessed against the decedent, or due at the time of his or her death, or due from the decedent's estate as a result of his or her death; and  (4) All other claims allowed.    (b) No preference shall be given in the payment of any claim over any other claim of the same class, nor shall a claim due and payable be entitled to a preference over claims not due.
AR Code § 28-50-107 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-107. Claims of personal representative

 A personal representative may establish a claim he or she may have against the estate by filing the claim with the court. Upon a hearing after such notice as it shall direct and if satisfied as to the validity of the claim, the court shall enter an order allowing it.
AR Code § 28-50-108 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-108. Claims not due

 (a) Upon proof of a claim which will become due at some future time, the amount of which is capable of ascertainment, the court shall allow it at the present value of the claim, and payment may be made as in the case of an absolute claim which has been allowed.  (b) However, if the obligation upon which the claim was founded was entered into before July 1, 1949, payment may be made as provided in subsection (a) of this section if the creditor agrees thereto. Otherwise, the court may order the personal representative to retain in his or her hands sufficient funds to satisfy the claim upon maturity, or, if the distributees shall give a bond acceptable to the creditor and approved by the court for the payment of the creditor's claim in accordance with the terms thereof, the court may order the bond to be given in satisfaction of the claim and the estate may be closed.
AR Code § 28-50-110 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-110. Contingent claims

 (a)  (1) Contingent claims which cannot be allowed as absolute debts may, nevertheless, be filed in the court and proved.  (2) If allowed as a contingent claim, the order of allowance shall state the nature of the contingency.  (3) If the claim becomes absolute before distribution of the estate, it shall be paid in the same manner as absolute claims of the same class.  (4) In all other cases, the court may order the personal representative to make distribution of the estate, but to retain in his or her hands sufficient funds to pay the claim if and when the claim becomes absolute. However, for this purpose, the estate shall not be kept open longer than two (2) years after distribution of the remainder of the estate has been made. Prior to or at the expiration of the two-year period, if the claim has not become absolute, the court may order distribution of the funds so retained, after paying any costs and expenses accruing during the period, and the distributees shall be liable to the creditor to the extent of the estate received by them, if the contingent claim thereafter becomes absolute. When distribution is so made, the court may require the distributees to give bond with security for the satisfaction of their liability to the contingent creditor.    (b) A contingent claim which becomes absolute six (6) months or more prior to the order of final distribution shall be presented for allowance within six (6) months after becoming absolute. When allowed, the claim shall be deemed an absolute claim as against assets which have not been distributed or distribution of which has not been approved and shall be entitled to the benefit of the provisions of subsection (c) of this section as to assets which do not remain in the hands or subject to the control of the personal representative.  (c) Contingent claims not presented within the time prescribed by § 28-50-101 or subsection (b) of this section shall be barred as against the estate, but, within the time permitted by law for bringing actions thereon, may be enforced against distributees of the estate to the extent of the assets of the estate or the proceeds thereof remaining in the hands of the distributees.
AR Code § 28-50-111 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-111. Payment of contingent claims by distributees — Contribution

 (a) If a contingent claim shall have been presented and allowed against an estate and all the assets of the estate including the fund, if any, set apart for the payment thereof shall have been distributed, and the claim shall thereafter become absolute, then the creditor shall have the right to recover thereon in a court having equitable jurisdiction against those distributees whose distributive shares have been increased by reason of the fact that the amount of the claim as finally determined was not paid out prior to final distribution, provided an action therefor shall be commenced within the time permitted by law for bringing an action.  (b) The distributees shall be jointly and severally liable, but no distributee shall be liable for an amount exceeding the value of the estate or fund so distributed to him or her.  (c) If more than one (1) distributee is liable to the creditor, he or she shall make all distributees who can be reached by process parties to the action.  (d)  (1) By its judgment, the court shall determine the amount of the liability of each of the defendants as between themselves.  (2) However, if any defendant is insolvent or unable to pay his or her proportion, or is beyond the reach of process, the others, to the extent of their respective liabilities, nevertheless shall be liable to the creditor for the whole amount of his or her debt.  (3) If any person liable for the debt fails to pay his or her just proportion to the creditor, he or she shall be liable to indemnify all who, by reason of the failure on his or her part, have paid more than their just proportion of the debt, the indemnity to be recovered in the same action or in separate actions.
AR Code § 28-50-112 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-112. Compromise of claims

 When a claim against the estate has been filed or suit thereon is pending, if it appears to be in the best interest of the estate and subject to the court's authorization or approval, the creditor and personal representative may compromise the claim whether due or not due, absolute or contingent, liquidated or unliquidated.
AR Code § 28-50-113 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-113. Payment of claims

 (a) Upon expiration of six (6) months after the date of the first publication of notice to creditors and the final adjudication of all claims filed against the estate, the personal representative shall proceed to pay the claims allowed against the estate in accordance with the provisions of the Probate Code.  (b) If it appears at any time that the estate is or may be insolvent, that there are insufficient funds on hand, or that there is other good and sufficient cause, the personal representative may report that fact to the court and apply for any order that he or she deems necessary in connection therewith.  (c)  (1) The court, by order, shall direct the application of the assets of the estate to the payment of claims of the several classes in accordance with the order of priority set forth in § 28-50-106.  (2) If there are sufficient assets to pay part, but not all, of the claims of a single class, the assets applicable thereto shall be apportioned between the claims of the class.    (d) Prior to the expiration of the period of six (6) months, the personal representative shall pay such of the claims as the court shall order, and the court may require bond or security to be given by the creditor to refund such part of the payment as may be necessary to make payment in accordance with the provisions of the Probate Code, but all payments made by the personal representative without order of court shall be at his or her own peril.
AR Code § 28-50-114 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 50 - Claims Against Estates|§ 28-50-114. Execution and levies prohibited

 (a) No execution shall issue upon nor shall any levy be made against any property of the estate under any judgment against a decedent or a personal representative.  (b) However, the provisions of this section shall not be construed to prevent the enforcement of mortgages, pledges, or liens upon real or personal property in an appropriate proceeding.
AR Code § 28-52-101 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-101. Liability of personal representative

 (a) Property of the Estate. A personal representative shall be liable for and chargeable in his or her accounts with all of the estate of the decedent which, at any time, comes into his or her possession, including income therefrom. However, he or she shall not be:  (1) Accountable for any debts due the decedent or other assets of the estate which, without his or her fault, remain uncollected;  (2) Entitled to any profit by the increase of the estate or value thereof; and  (3) Chargeable for any loss of, damage to, or decrease in value of the estate which occurs without his or her fault.    (b) Property Not a Part of Estate. A personal representative shall be chargeable in his or her accounts with property not a part of the estate which comes into his or her hands at any time and shall be liable to the persons entitled to that property, if:  (1) The property was received under a duty imposed on him or her by law in the capacity of personal representative; or  (2) He or she has commingled the property with the assets of the estate.    (c) Breach of Duty. A personal representative shall be liable and chargeable in his or her accounts for loss resulting from:  (1) Neglect or unreasonable delay in collecting the assets of the estate;  (2) Neglect or unreasonable delay in any sale, mortgage, or lease of the property of the estate which has been ordered by the court;  (3) Neglect or unreasonable delay in paying over money or delivering property of the estate which is in his or her hands;  (4) Embezzlement or commingling of the assets of the estate with other property;  (5) Self dealing;  (6) The wrongful acts or omissions of his or her corepresentative which he or she could have prevented by the exercise of ordinary care; or  (7) Any other neglect or willful act in his or her administration of the estate.    (d) When Not Personally Liable. A personal representative shall not be made liable in his or her individual capacity on account of any action brought or judgment rendered against him or her in his or her capacity as personal representative, nor shall a personal representative, as such, be made liable on account of a judgment rendered against him or her in his or her fiduciary capacity for an amount more than the assets of the estate which are applicable to the payment of the judgment.
AR Code § 28-52-102 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-102. Duty to close estate

 (a) A personal representative shall close the estate as promptly as practicable.  (b) Upon petition of an interested person, the court may cite the personal representative to show cause why an estate should not be closed.
AR Code § 28-52-103 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-103. Filing of accounts

 (a) A personal representative must file with the court a verified account of his or her administration:  (1) Upon filing a petition for final settlement;  (2) Upon the revocation of his or her letters;  (3) Upon his or her application to resign and before his or her resignation is accepted by the court;  (4) Annually during the period of administration unless the court otherwise directs; and  (5) At any other time when directed by the court either of its own motion or on the application of an interested person.    (b)  (1)  (A) If the personal representative dies or becomes incompetent, his or her account may be presented by his or her personal representative or the guardian of his or her estate to, and may be settled by, the court in which the estate of which he or she was personal representative is being administered.  (B) Upon petition of the successor of the deceased or incompetent personal representative, the court shall compel the personal representative or guardian to render an account of the administration of the estate of the decedent, and the court shall settle the account as in other cases.    (2) A surety on the bond of a personal representative may file an account on behalf of his or her principal when the principal, or his or her personal representative or guardian, if he or she is deceased or incompetent, is in default in the filing of such an account.    (c)  (1) If a personal representative fails to present his or her account for settlement when due, it shall be the duty of the clerk to issue a citation in any county in the state where the delinquent personal representative may reside or be found, requiring him or her to present his or her account for settlement within thirty (30) days and to show cause why an attachment shall not be issued against him or her for not having presented his or her account according to law.  (2) The court shall have power to issue attachments and all other process necessary to compel the settlement of accounts by personal representatives, to enforce the judgments and orders of the court, and may assess against the personal representative any costs incurred by reason of his or her neglect of duty.
AR Code § 28-52-104 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-104. Form of accounts

 (a) Accounts rendered by a personal representative shall:  (1) Cover a period distinctly stated;  (2) Be accompanied by proper vouchers; and  (3) Contain, separately listed, the following information:  (A) Charges against the personal representative which shall include the property according to the inventory or the balance of it according to the last prior account, all income and property received, and any gains from the sale, conveyance, or other disposition of any property not shown by a prior account;  (B) Credits to which the personal representative is entitled other than payments to distributees;  (C) Assets paid or delivered to distributees;  (D) The balance on hand at the time of settlement and a description of the assets constituting the balance; and  (E) The unpaid liabilities of the estate.      (b) The court may require the account to be made more definite and certain in any respect and may provide for the inspection or verification of the balance of assets on hand.  (c)  (1) In all cases in which the personal representative is sole distributee of the estate or in which all of the distributees who are competent and the duly appointed guardians of all incompetent distributees have filed their written waiver of the requirement of the accounting, a formal accounting as required in the preceding portions of this section need not be filed, and it shall be sufficient if the personal representative files a verified statement setting forth the following:  (A) That notice to creditors has been published as required by law and the time for filing claims against the estate has expired;  (B) That there are no unpaid claims;  (C) That all state and federal estate taxes have been paid and a copy of the federal estate tax return which has been filed has been made available to all the distributees ultimately required to bear a portion of the tax, or to their guardian; and  (D) That distribution has been made in full to all persons entitled as distributees of the estate.    (2) However, if any person asserting a claim against the estate or claiming any interest therein which would entitle the person to formal accounting shall file written demand, the personal representative shall comply with the provisions of this section as to formal accounting as in ordinary cases, unless it shall be shown to the court that the alleged claim is invalid or has been paid, or that the person alleging the interest in the estate has in fact no interest therein entitling the person to an accounting.
AR Code § 28-52-105 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-105. Petitions for settlement and distribution

 (a) At the time of filing an account, the personal representative shall petition the court to settle and allow his or her account.  (b) If the estate is in a proper condition to be closed, he or she shall also petition the court for an order authorizing him or her to distribute the estate and shall specify in the petition the persons to whom distribution is to be made and the proportions or parts of the estate to which each is entitled, or he or she may petition the court to approve a distribution already made.
AR Code § 28-52-106 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-106. Notice of filing of accounts

 During the first week of each month the clerk shall publish, in a newspaper published or having a general circulation in the county, a notice of estates in which accounts have been filed by personal representatives during the preceding month, listing in alphabetical order the names of the estates, with the names of the personal representatives thereof and the respective dates of the filing of the accounts, and calling on interested persons to file objections to the accounts on or before the sixtieth day following the filing of the respective accounts, failing which the persons will be barred forever from excepting to the account.
AR Code § 28-52-107 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-107. Continuance — Hearing — Objections

 (a) Every account filed by a personal representative shall be continued without being acted on for a period of sixty (60) days from the date of its filing.  (b) The court may, and upon motion of an interested person shall, set the hearing on the account for a day certain.  (c)  (1) At any time prior to the hearing on an account of a personal representative, an interested person may file written objections to any item or omission in the account.  (2) All objections shall be specific and shall indicate the modification desired.
AR Code § 28-52-108 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-108. Reference to auditor

 (a) In its discretion, the court may refer an account to an auditor for examination and restatement.  (b) The auditor shall be governed by the law which applies to a master in circuit court for the examination and restatement of an account.  (c) Upon restatement of the account, the auditor shall file it with the court.  (d) The court shall examine the account as restated at a hearing held after notice of the hearing given to the personal representative and other persons, if any, as the court may direct.  (e) After the hearing the court may approve, modify, or disapprove the account as restated.
AR Code § 28-52-109 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-109. Order settling account

 (a) Upon the approval of the account of a personal representative, the personal representative and his or her sureties, subject to the right of appeal and to the power of the court to vacate its final orders, shall be relieved from liability for the administration of his or her trust during the accounting period, including the investment of the assets of the estate.  (b) The court may disapprove the account in whole or in part and surcharge the personal representative for any loss caused by any breach of duty.