2015 Connecticut General Statutes
Title 45a - Probate Courts and Procedure
Chapter 801b - Probate Court Procedures
Section 45a-179 - (Formerly Sec. 45-270). Notice and hearing on final accounts.
(a) When a conservator, guardian, trustee in insolvency or trustee of a testamentary trust exhibits his or her final account to the Court of Probate for allowance, the court shall appoint a time and place for a hearing on the account and shall cause notice of the hearing to be given as it directs. Such fiduciary shall sign the account under penalty of false statement.
(b) The court shall, before approving a final account of an executor or administrator, hold a hearing thereon for which notice may be given as the court shall direct, unless all parties interested in the estate sign and file in court a written waiver of such notice.
(1949 Rev., S. 7054; P.A. 80-476, S. 90; P.A. 98-219, S. 24; P.A. 99-84, S. 17.)
History: P.A. 80-476 rephrased provisions but made no substantive changes; Sec. 45-270 transferred to Sec. 45a-179 in 1991; P.A. 98-219 amended Subsec. (a) by deleting “an executor, administrator” and added Subsec. (b) re procedure for approval of final account of executor and administrator; P.A. 99-84 amended Subsec. (a) by deleting “swear or affirm under oath to the truth of” and inserting “sign” and “under penalty of false statement”.
See Sec. 12-371 re estates of nonresident decedents and cooperation with other states.
Annotations to former section 45-270:
True condition of estate must appear from account and inventory. 21 C. 244. Cited. 32 C. 573. Annual account does not conclude the parties. 45 C. 125. The rendering of an annual account when no notice is given, not conclusive. 56 C. 442. Cited. 73 C. 442. Parties in interest may question account. 91 C. 469. Does not preclude court ordering other accounts from time to time; relation to Sec. 45-4. 92 C. 290.
This is undoubtedly a judicial proceeding. 12 CS 95. Final accounting can be had only in the Probate Court which appointed the guardian. 14 CS 11.
Annotation to present section:
Cited. 42 CS 548.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
