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2011 North Carolina General Statutes
Chapter 29 Intestate Succession.
Article 7 - Advancements.
29-26. Valuation.

Universal Citation:
NC Gen Stat § 29-26
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

29‑26. Valuation.

The value of the property given as an advancement shall be determined as of the time when the advancee came into possession or enjoyment, or at the time of the death of the intestate, whichever first occurs. However, if the value of the property, so advanced, is stated by the intestate donor in a writing signed by the intestate donor and designating the gift as an advancement, such value shall be deemed the value of the advancement. (1959, c. 879, s. 1; 2011‑344, s. 5.)

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