Opinion ID: 2090181
Heading Depth: 1
Heading Rank: 3

Heading: costs and expenses of estate administration

Text: [¶ 10] Construction of the Maine Probate Code concerns a question of law. When reviewing the legal determinations of the probate courts, we construe the statutory language and application de novo. See Estate of Whittier, 681 A.2d 1, 2 (Me.1996). When interpreting a statute we first look at the plain meaning of the statutory language seeking to give effect to the legislative intent. Id. (citing Fullerton v. Knox County Comm'rs, 672 A.2d 592, 594 (Me.1996)). If, however, the Probate Court makes a finding of fact, we must review it only for clear error. See Estate of Plummer, 666 A.2d 116, 118 (Me. 1995). [¶ 11] Brackett Funeral Home does not contest that the estate owes Linnco rent for the land upon which the estate's mobile home was situated; the issue is whether Linnco's claim for that rent receives priority over other creditors of Footer's estate. If the rent due is one of the costs and expenses of administration of Footer's estate, see 18-A M.R.S.A. § 3-805(a)(1) (1998), then Linnco's claim would receive priority over other claims against the estate. Conversely, if the rent is considered a debt of the estate, Linnco will be paid proportionally with other creditors following full payment of the costs of the administration of the estate. See 18-A M.R.S.A. § 3-805 (1998); In re Donnell, 114 Me. 324, 96 A. 230 (1915). [¶ 12] One discussion of probate rules distinguishes between the debts of an estate and the cost of paying those debts: The phrase costs and expenses of administration refers to the incidental expenses of paying debtsnot the amount of the debts themselves, to the incidental expenses of putting into the hands of the heirs and legatees their portion of the estatenot the amount of the sums thus delivered. In re Bamberger's Estate, 111 Utah 301, 177 P.2d 909, 911 (1947). We have previously accepted as a matter of law the Bamberger's Estate definition of costs and expenses of administration. See In re Estate of Staples, 672 A.2d 99, 101 (Me.1996). Our Probate Code provides that a personal representative takes possession of the decedent's property and shall manage, protect, and preserve the estate in his or her possession. See 18-A M.R.S.A. § 3-709 (1998). In order to maintain and preserve Footer's estate, the personal representative needed to protect the only asset of the estate, the mobile home. To preserve the value of the mobile home, the price of which declines precipitously when it is moved from a mobile home park, the estate had to maintain the unit at its location and therefore the estate became liable for rent. Contrary to the Probate Court's conclusion, this rent obligation was a cost to be borne by the personal representative in the course of administering the estate. See Johnson v. Martin, 567 A.2d 1299, 1303 (D.C.1989) (directing that residuary estate pay the cost to maintain decedent's property until that property is allotted). Rent was an expense of protecting the estate's sole asset and enabling the personal representative to preserve the value of the asset. See Bamberger's Estate, 177 P.2d at 911. The entry is: Judgment affirmed in part and vacated in part. Remanded to the Cumberland County Probate Court for further proceedings consistent with the opinion herein.