After discovered property; reopening estate; inheritance tax
Sec. 14. (a) If, after an estate has been settled and the personal
representative discharged, other property of the estate shall be
discovered, or if it shall appear that any necessary act remains
unperformed on the part of the personal representative, or for any
other proper cause, the court, upon the petition of the discharged
personal representative or any person interested in the estate and,
without notice or upon such notice as it may direct, may order that
said estate be reopened. It may reappoint the personal representative
or appoint another personal representative to administer such
property or perform such act as may be deemed necessary. Unless the
court shall otherwise order, the provisions of this article as to an
original administration shall apply to the proceedings had in the
reopened administration so far as may be, but no claim which is
already barred can be asserted in the reopened administration.
(b) Whenever any solvent estate has been closed, and it thereafter
appears that any assets thereof have not been fully administered
upon, the court may, if it appears practicable, order such assets
distributed to, or title vested in, the persons entitled thereto after
compliance with requirements as to an inheritance tax imposed under
IC 6-4.1, in lieu of reopening the estate as provided in the preceding
subsection. No additional notice of such proceedings shall be
necessary unless so ordered by the court.
(Formerly: Acts 1953, c.112, s.1714.) As amended by Acts 1982,
P.L.171, SEC.49; P.L.254-1997(ss), SEC.29.
Last modified: May 27, 2006