Connecticut General Statutes 12-47 – Listing of estates of insolvent debtors and decedents
Current as of: 2023 | Check for updates
|
Other versions
The estate of any insolvent debtor or deceased person, not distributed or finally disposed of by the Court of Probate and which is required to be set in the list for taxation, may be set in the list in the name of such estate, or of the trustee, administrator or executor thereof, as such, at his option. Such property or any part thereof, when so set in the list, shall be liable for all taxes legally imposed thereon, for one year from the time when they become due.
Terms Used In Connecticut General Statutes 12-47
- Executor: A male person named in a will to carry out the decedent
- person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
- Probate: Proving a will
- Trustee: A person or institution holding and administering property in trust.