[Rev. 2/10/2015 4:21:23
PM--2014R2]
CHAPTER 147 - PRESENTATION AND PAYMENT OF
CLAIMS
PRESENTATION
NRS 147.010 Notice
to creditors.
NRS 147.020 Death,
resignation or removal of personal representative after expiration of time for
notice: No further notice necessary.
NRS 147.030 Filing
of notice and affidavit of publication or certificate of mailing.
NRS 147.040 Claims:
Limit on time for filing.
NRS 147.050 Claims
of personal representative.
NRS 147.060 Claims
of district judge.
NRS 147.070 Claims
for $250 or more must be supported by affidavit; correction or amendment of
defective claim or affidavit.
NRS 147.080 Claims
founded on written instrument or secured by mortgage or lien.
NRS 147.090 Effect
of statute of limitations.
NRS 147.100 Actions
and proceedings pending against decedent or property in estate of decedent.
NRS 147.110 Examination
of claims by personal representative: Allowance or rejection; effect of failure
to act on claims; untimely claims.
NRS 147.120 Status
of approved claims.
NRS 147.130 Rejection
of claim; notice; time to file suit; procedure if claim of Department of Health
and Human Services rejected; service of summons; removal of personal
representative for default.
NRS 147.140 Vacancy
in administration.
NRS 147.150 Claims
must be filed and rejected; exception for mortgage.
NRS 147.160 Offer
of partial allowance of claim.
NRS 147.170 Reference
of controversy.
NRS 147.180 Compromise
of claim or action against estate: Petition; notice of hearing; execution of
conveyances.
NRS 147.190 Reimbursement
for costs.
PAYMENT OF CLAIMS
NRS 147.195 Debts
and charges of estate: Priority of payment.
NRS 147.200 Status
of judgment against estate.
NRS 147.210 Execution
of judgment entered against decedent before decedent’s death; execution levied
upon property of decedent during decedent’s lifetime; conversion of lien of
attachment.
NRS 147.220 Interest
on claims.
NRS 147.230 Personal
representative not chargeable with debts of estate except under written
agreement.
_________
PRESENTATION
NRS 147.010 Notice to creditors. A
personal representative shall publish and mail notice to creditors in the
manner provided in NRS 155.020.
[Part 119:107:1941; A 1951, 464] + [134:107:1941;
1931 NCL § 9882.134]—(NRS A 1975, 1773; 1987, 781; 1999, 2308)
NRS 147.020 Death, resignation or removal of personal representative after
expiration of time for notice: No further notice necessary. If a personal representative dies, resigns or
is removed after the expiration of the time for the publication or mailing of
notice to creditors, the successor need not give any further notice to
creditors.
[Part 119:107:1941; A 1951, 464]—(NRS A 1987, 782; 1999, 2308)
NRS 147.030 Filing of notice and affidavit of publication or certificate of
mailing. After the notice to
creditors has been mailed or published, a copy, with the affidavit of
publication or, if notice is mailed, with a certificate of mailing, must be
filed with the clerk.
[Part 119:107:1941; A 1951, 464]—(NRS A 1985, 244; 1987, 782; 1999, 2308)
NRS 147.040 Claims: Limit on time for filing.
1. A person having a claim, due or to
become due, against the decedent must file the claim with the clerk within 90
days after the mailing for those required to be mailed, or 90 days after the
first publication of the notice to creditors pursuant to NRS 155.020.
2. A creditor who receives a notice to
creditors by mail pursuant to subsection 5 of NRS 155.020 must file a claim with the
clerk within 30 days after the mailing or 90 days after the first publication
of notice to creditors pursuant to NRS
155.020, whichever is later.
3. If a claim is not filed with the clerk
within the time allowed by subsection 1 or 2, the claim is forever barred, but
if it is made to appear, by the affidavit of the claimant or by other proof to
the satisfaction of the court, that the claimant did not have notice as
provided in NRS 155.020 or actual
notice of the administration of the estate, the claim may be filed at any time
before the filing of the final account.
4. The period of 90 days prescribed by
this section is reduced to 60 days if summary administration is granted under chapter 145 of NRS.
[Part 120:107:1941; 1931 NCL § 9882.120]—(NRS A 1975,
1774; 1987, 782;
1999, 2308)
NRS 147.050 Claims of personal representative.
1. If a personal representative is a
creditor of the decedent, the claim must be filed with the clerk, who must
present it for allowance or rejection to the court. Its allowance by the court
is sufficient evidence of its correctness, and it must be paid as other claims
in due course of administration.
2. If the court rejects the claim, action
thereon may be brought by the personal representative as claimant against the
estate, and summons must be served upon the court, which shall appoint an
attorney, at the expense of the estate, to defend the action. If the claimant
fails to recover, the claimant must pay all costs, including reasonable
attorney’s fees for the estate, to be fixed by the court.
[Part 122:107:1941; 1931 NCL § 9882.122]—(NRS A 1999, 2308)
NRS 147.060 Claims of district judge.
1. If
a judge of the district court files or presents a claim against the estate of a
decedent, the administration of which is pending before that judge, the judge
must designate, in writing, some other district judge who, upon presentation of
the claim, is vested with power to approve or reject it.
2. In case of its rejection by the
designated judge, the claimant has the same right to bring an action for its
recovery as other persons whose claims are rejected.
[Part 122:107:1941; 1931 NCL § 9882.122]—(NRS A 1999, 2309)
NRS 147.070 Claims for $250 or more must be supported by affidavit;
correction or amendment of defective claim or affidavit.
1. A claim for an amount of $250 or more
filed with the clerk must be supported by the affidavit of the claimant that:
(a) The amount is justly due (or if the claim is
not yet due, that the amount is a just demand and will be due on the ..... day
of ........).
(b) No payments have been made thereon which are
not credited.
(c) There are no offsets to the amount demanded
to the knowledge of the claimant or other affiant.
2. Every claim filed with the clerk must
contain the mailing address of the claimant. Any written notice mailed by a
personal representative to the claimant at the address furnished is proper
notice.
3. When the affidavit is made by any other
person than the claimant, the reasons why it is not made by the claimant must
be set forth in the affidavit.
4. The oath may be taken before any person
authorized to administer oaths.
5. The amount of interest must be computed
and included in the statement of the claim and the rate of interest determined.
6. Except as otherwise provided in
subsection 7, the court may, for good cause shown, allow a defective claim or
affidavit to be corrected or amended on application made at any time before the
filing of the final account, but an amendment may not be made to increase the
amount of a claim after the time for filing a claim has expired.
7. The court shall allow the Department of
Health and Human Services to amend at any time before the filing of the final
account a claim for the payment of benefits for Medicaid that the Department
identifies after the original claim has been filed.
[121:107:1941; 1931 NCL § 9882.121]—(NRS A 1967, 361;
1979, 454; 1985, 1214; 1999, 879, 2309; 2003, 884)
NRS 147.080 Claims founded on written instrument or secured by mortgage or
lien.
1. If a claim is founded upon a bond,
bill, note or other instrument, the original instrument need not be filed, but
a copy, with all endorsements, must be attached to the statement of the claim
and filed therewith.
2. If a claim is secured by a mortgage or
lien, a certified copy of the mortgage or lien must be attached to the claim
and filed with the clerk.
[Part 123:107:1941; A 1953, 505]—(NRS A 1999, 2309)
NRS 147.090 Effect of statute of limitations. A
claim which is barred by the statute of limitations must not be allowed or
approved by a personal representative or by the court. No claim which has been
timely filed is affected by the statute of limitations, pending the
administration of the estate.
[125:107:1941; 1931 NCL § 9882.125]—(NRS A 1997, 1490; 1999, 2310)
NRS 147.100 Actions and proceedings pending against decedent or property in
estate of decedent.
1. Except as otherwise ordered by the
court for good cause shown, an action or proceeding pending against a decedent
at the time of the decedent’s death may not be continued against the decedent’s
personal representative unless:
(a) A claim is first filed as provided in this
chapter;
(b) The claim is rejected in whole or in part;
and
(c) Within 60 days after notice of rejection is
given, the claimant who is the plaintiff applies to the court in which the
action or proceeding is pending for an order substituting the personal
representative in the action or proceeding. This requirement applies only if
the notice of rejection contains a statement that the claimant has 60 days
within which to apply for an order of substitution.
2. No recovery may be allowed in an action
against property in the estate of a decedent unless proof is made of compliance
with this section.
[129:107:1941; 1931 NCL § 9882.129]—(NRS A 1999, 2310)
NRS 147.110 Examination of claims by personal representative: Allowance or
rejection; effect of failure to act on claims; untimely claims.
1. Within 15 days after the time for filing
claims has expired, as provided in this chapter, the personal representative
shall examine all claims filed and shall either endorse on each claim an
allowance or rejection, with the day and the year thereof, or shall file a
notice of allowance or rejection with the date and the year thereof, and the
notice of allowance or rejection must be attached to the claim allowed or
rejected and filed with the clerk.
2. If a personal representative refuses or
neglects to endorse on a claim an allowance or rejection within 15 days, as
specified in this section, or does not file a notice of allowance or rejection,
the claim shall be deemed rejected, but the personal representative may,
nevertheless, allow the claim at any time before the filing of the final
account.
3. A personal representative need not
allow or reject a claim that was not timely filed unless the court otherwise
orders.
[Part 123:107:1941; A 1953, 505]—(NRS A 1999, 879, 2310; 2001, 2347)
NRS 147.120 Status of approved claims. All
claims approved by the personal representative or the court must be ranked
among the acknowledged debts of the estate, to be paid in due course of
administration.
[Part 123:107:1941; A 1953, 505]—(NRS A 1999, 2311)
NRS 147.130 Rejection of claim; notice; time to file suit; procedure if
claim of Department of Health and Human Services rejected; service of summons;
removal of personal representative for default.
1. If a claim is rejected by the personal
representative or the court, in whole or in part, the claimant must be
immediately notified by the personal representative, and the claimant must
bring suit in the proper court against the personal representative within 60
days after the notice or file a timely petition for summary determination
pursuant to subsection 2, whether the claim is due or not, or the claim is
forever barred. A claimant must be informed of the rejection of the claim by
written notice forwarded to the claimant’s mailing address by registered or
certified mail.
2. If a claim filed by the Department of
Health and Human Services is rejected by the personal representative, the
Director of the Department may, within 20 days after receipt of the written
notice of rejection, petition the court for summary determination of the claim.
A petition for summary determination must be filed with the clerk, who shall
set the petition for hearing, and notice must be given for the period and in
the manner required by NRS 155.010.
Allowance of the claim by the court is sufficient evidence of its correctness,
and it must be paid as if previously allowed by the personal representative.
3. In any action brought upon a claim
rejected in whole or in part by the personal representative, if the personal
representative resides out of the State or has departed from the State, or
cannot, after due diligence, be found within the State, or conceals himself or
herself to avoid the service of summons, the summons, together with a copy of
the complaint, must be mailed directly to the last address given by the
personal representative, with a copy to the attorney for the estate, and proof
of the mailing must be filed with the clerk where the administration of the
estate is pending. This service is the equivalent of personal service upon the
personal representative, but he or she has 30 days from the date of service
within which to answer.
4. If the personal representative defaults
after such service, the default is sufficient grounds for his or her removal as
personal representative by the court without notice. Upon petition and notice,
in the manner provided for an application for letters of administration, an
administrator or an administrator with the will annexed must be appointed by
the court and, upon his or her qualification as such, letters of administration
or letters of administration with the will annexed must be issued.
[124:107:1941; 1931 NCL § 9882.124]—(NRS A 1969, 95;
1971, 317; 1983,
263; 1985,
115; 1995,
2575; 1999,
2311; 2003,
884)
NRS 147.140 Vacancy in administration. The
time during which there is a vacancy in the administration must not be included
in any limitations prescribed in this chapter, except as otherwise provided in NRS 147.020.
[128:107:1941; 1931 NCL § 9882.128]—(NRS A 1999, 2312)
NRS 147.150 Claims must be filed and rejected; exception for mortgage. No holder of a claim against an estate may
maintain an action thereon unless the claim is first filed with the clerk and
the claim is rejected in whole or in part, except in the following case: An
action may be brought by the holder of a mortgage to enforce the mortgage
against the property of the estate subject thereto if all recourse against any
other property of the estate is expressly waived in the complaint.
[Part 120:107:1941; 1931 NCL § 9882.120] + [Part 126:107:1941;
1931 NCL § 9882.126]—(NRS A 1999, 2312)
NRS 147.160 Offer of partial allowance of claim.
1. A personal representative who, or a
court which, acts upon a filed claim shall endorse on the claim the amount
offered to be allowed.
2. If the creditor refuses to accept the
amount offered to be allowed in satisfaction of the claim, the creditor shall
recover no costs in any action brought on the claim against the personal
representative unless the creditor recovers a greater amount than that offered
to be allowed.
[130:107:1941; 1931 NCL § 9882.130]—(NRS A 1999, 2312)
NRS 147.170 Reference of controversy.
1. If the personal representative doubts
the correctness of any claim filed, the personal representative may enter into
an agreement in writing with the claimant to refer the matter in controversy to
some disinterested person, as a master, to be approved by the court, and the
agreement and approval must be filed with the clerk. The court shall enter an
order referring the matter in controversy to the person so selected, or if the
parties consent, the matter may be heard by the court.
2. The master must hear and determine the
matter and make a report to the court.
3. The same proceedings must be had in all
respects, and the master has the same powers, is entitled to the same
compensation and is subject to the same control as in other cases of reference.
4. The court may remove the master,
appoint another, set aside or confirm the report, and adjudge costs, as in
actions against personal representatives, and the judgment of the court thereon
is as valid and effectual, in all respects, as if the judgment had been entered
in an action commenced by ordinary process.
[Part 126:107:1941; 1931 NCL § 9882.126]—(NRS A 1999, 2312)
NRS 147.180 Compromise of claim or action against estate: Petition; notice
of hearing; execution of conveyances.
1. After the time for the presentation of
claims has expired, the personal representative, with the approval of the
court, may compromise any claim against the estate or any action brought
against the personal representative as such by the transfer of specific assets
of the estate or otherwise.
2. To obtain such approval, the personal
representative shall file a petition with the clerk showing the advantage of
the compromise.
3. The clerk shall set the petition for
hearing, and the personal representative shall give notice thereof for the
period and in the manner required by NRS
155.010.
4. If, under this section, the court
authorizes the transfer of real property of the estate, conveyances must be
executed by the personal representative in the same manner as provided in NRS 148.280, and have the same force and
effect as conveyances executed pursuant to that section.
5. A certified copy of the order
authorizing the transfer must be recorded in the office of the recorder of the
county in which the real property, or any portion thereof, is located.
[127:107:1941; 1931 NCL § 9882.127]—(NRS A 1999, 2313)
NRS 147.190 Reimbursement for costs. If
a judgment is recovered with costs against a personal representative, the costs
must be allowed to the personal representative from the accounts of the
administration, unless it appears that the action or proceeding in which the
costs were taxed was prosecuted or resisted by the personal representative
without cause.
[133:107:1941; 1931 NCL § 9882.133]—(NRS A 1999, 2313)
PAYMENT OF CLAIMS
NRS 147.195 Debts and charges of estate: Priority of payment. The debts and charges of the estate must be
paid in the following order:
1. Expenses of administration.
2. Funeral expenses.
3. The expenses of the last illness.
4. Family allowance.
5. Debts having preference by laws of the
United States.
6. Money owed to the Department of Health
and Human Services as a result of the payment of benefits for Medicaid.
7. Wages to the extent of $600, of each
employee of the decedent, for work done or personal services rendered within 3
months before the death of the employer. If there is not sufficient money with
which to pay all such labor claims in full, the money available must be
distributed among the claimants in accordance with the amounts of their
respective claims.
8. Judgments rendered against the decedent
in his or her lifetime, and mortgages in order of their date. The preference
given to a mortgage extends only to the proceeds of the property mortgaged. If
the proceeds of that property are insufficient to pay the mortgage, the part
remaining unsatisfied must be classed with other demands against the estate.
9. All other demands against the estate.
(Added to NRS by 2003, 2513)
NRS 147.200 Status of judgment against estate.
1. The effect of a judgment rendered
against a personal representative upon a claim for money against the estate of
the decedent is only to establish the claim in the same manner as if it had
been allowed by the personal representative, and the judgment must be that the
personal representative pay, in due course of administration, the amount
ascertained to be due.
2. A certified copy of the judgment must
be filed in the estate proceedings.
3. No execution may issue upon the
judgment, nor does it create any lien upon the property of the estate, nor give
the judgment creditor any priority of payment.
4. This section does not apply to a
judgment of foreclosure of a mortgage.
[131:107:1941; 1931 NCL § 9882.131]—(NRS A 1999, 2313)
NRS 147.210 Execution of judgment entered against decedent before decedent’s
death; execution levied upon property of decedent during decedent’s lifetime;
conversion of lien of attachment.
1. If a judgment has been entered against
the decedent in the decedent’s lifetime, no execution may issue after death,
but a certified copy of the judgment must be attached to the statement of claim
filed with the clerk and must be acted on as any other claim.
2. If an execution has been levied upon
any property of the decedent in the decedent’s lifetime, the property may be
sold for the satisfaction of the judgment, and the officer making the sale
shall account to the personal representative for any surplus in his or her
hands.
3. The lien of an attachment may be
converted into the lien of a judgment on property in the estate subject to the
lien of the attachment, with the same priority:
(a) If the judgment debtor dies after entry of
judgment; or
(b) If judgment is entered after the death of the
defendant,
Ê in the
action in which the property was attached.
[132:107:1941; 1931 NCL § 9882.132]—(NRS A 1999, 2314)
NRS 147.220 Interest on claims. All
claims paid bear interest from date of filing at a rate equal to the prime rate
at the largest bank in Nevada, as ascertained by the Commissioner of Financial
Institutions, on January 1 or July 1, as the case may be, immediately preceding
the date of filing, plus 2 percent, unless a different rate is applicable by
contract or otherwise. The rate of interest must be adjusted accordingly on
each January 1 and July 1 thereafter until the amount of the claim is paid.
[Part 120:107:1941; 1931 NCL § 9882.120]—(NRS A 1977, 296; 1979, 830; 1981, 1859; 1987, 941; 1999, 2314)
NRS 147.230 Personal representative not chargeable with debts of estate
except under written agreement. No
personal representative is chargeable upon any special promise to assume
liability for damages or to pay the debts of the decedent from his or her own
assets, unless the agreement for that purpose, or some memorandum or note
thereof, is in writing and signed by the personal representative, or by some
other person thereunto specially authorized by the personal representative.
[202:107:1941; 1931 NCL § 9882.202]—(NRS A 1999, 2314)
