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EXECUTORS AND AOMINISTRATORS
~~~~~y' G.S. 28A-20-1. INVENTORY WITHIN THREE MONTNS. -- Every personal representative
and collector, within three months after his qualification, shall return to the clerk,
on oath, a just, true and perfect inventory of all the real and personal property of
the deceased, whict- have come to his hands, or to the hands of any person for him,
which inventory shall be signed by him and be recorded by the clerk
G.S. 28A-20-3. SUPP~EMENTAL INVENTORY. -- (a) Whenever a~y property nat included
in the ~~riginal inventory report becomes known to any personal representative or
collectc~~ or whe~~ever the personal representative or collector learns that the valua-
tion or ~escription of any rrop~Fi:y or ir:terest `"e-e~n ~rdicated ?n the or;ginal
inventory is error~eous or misleadin~, he shall prepare and file with the clerk of
superior court a supplementary inventory in the same manner as prescribed for the
original inventory. The cie-•k shall record the supplemental report with the original
inventory.
G.S. 2£3A-21-'. ANhUAL ACCO~NTS. -- '_intii thp final 3ccount has been filed
pursuant to G.S. 28A-21-2, the Uersoral representative er collector shall, within
30 days after the expiration of c~ne year from the date of his qualification and
annually, so long as any of the property of the estate remains in his control, cust~dy
or possession, file in the office of the clerk of superio r court an inventory and
ac~ount, under oath, of the amount of property received by him or invested by him,
and the manner and nature of such investment, and his receipts and disbursernents for
the past year. He must prod~ce vouchers for all oayments: The clerk of superior
court may examine, under oath, such accounting party, or any other person, concerninq
the receipts, disbursements or any other matter relating to the estate. He must
care1~:l ?;~ review and a~:dit s~.~r.h acco~n+ and, if he aopro;~es the account, he must
endorse his approval thereon, ~vhich shall be prima facie evidence of correctness, and
cause the same to be recorded. ~
TR!!cT~ES JN~ ER WILLS_ _
~.S. 35A-107. TR~S?EES :ti 'v+'I~..LS TO nUAL1FY ANQ FI! E INVENiORIES AND ACCO~NTS. --
~rus~ees a;pointec in any wi?1 ?dTi~L~d ~o ~roba~e in this State, irto whose hands
assets come under the provis~ons of the w~ll, shall first qualify under the laws
applicable to executors, and shall file in the office of ±he clerk of the county where
the will is p-roba*ed inventories of the assets which cor:e into his hands and annual and
fina? a~counts *hereof~ SJ~h as are requzred cf PXf'C!J~~-"5 and administrat~rs. The
power of the clerk to enforce the filing and his duties in respect to audit and record
shall be th~ same as in such cases. This section shall not apply to the extent that
any wil~ makes a different provision in regard to the requirements for filing inyentories
and accounts.
~UARDIANS AP~a TRUSTEES
G.S. 33-36. RETURN WITHIN THREE MOP~THS. -- Every guardian, within three months
after his appointment, shall exhibit an account, uoon oath, of the estate of his ward,
to *.he ~~ler!; ~;~ ±hn ~J~pr?Or ~.~,~r±~ b~~± such ~im~ may be extended by ±he clerk of the
superior co~~r±, ~n !~ood cauwe sho~.dn, not exceedin~ six rr,onths.
G.S. 33-39. ANNUAL A~COUNTS. -- ~very guard~an shall, within 30 days after the
expiration of one year from the date ~f his qualification or appointmerrt, and annually,
so leng as any of the estatP ~~mai~; ~n ~is cor~rol, file in the office of tF~e clerk of
the superior court an inventory and account, under oath, of the amount of property
received by him or invested by him, and tne +nanner and nature of such investr~ent, and
his receipts and disbursements for the past y2ar in the fo-~n of debit and credit. He
must produce vouchers for all payments. 7he clerk of the superior court may examine
on oath such accounting party, or any other person, concerning the receipts, disbursements
or any other matter relating to the estate; and having carefully revised and audited such
account, if he approve the same, he must er.dorse `~is approval thereon, which shall be
deemed prima facie evidence of correctness.
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