2010 New York Code
EPT - Estates, Powers & Trusts
Part 1 - (13-1.1 - 13-1.4) ASSETS OF DECEDENT'S ESTATE
13-1.1 - Certain assets considered personal property

§ 13-1.1 Certain assets considered personal property
    (a)  For  purposes  of  the administration of an estate, the following
  assets of the decedent are personal property  and  together  with  every
  other species of personal property pass to the personal representative:
    (1)  Estates for years in real property, estates from year to year and
  estates which were held by the decedent for the life of another person.
    (2) An estate for years in real property given to an executor for  the
  payment of debts.
    (3)  Trade fixtures which may be removed without impairing the support
  of the structure to which they are annexed. All other  fixtures  annexed
  to  land  or  structures do not pass to the personal representative, but
  descend to the distributees or pass to the devisees.
    (4) Crops growing on the land of the  decedent  at  the  time  of  his
    (5)  Every  kind  of  produce raised annually by labor or cultivation,
  except growing grass and fruit ungathered.
    (6) Rent reserved to the decedent which had accrued at the time of his
    (7) Debts secured by mortgages and moneys unpaid on contracts for  the
  sale of lands.

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