Delaware Code Title 12 Sec. 2105 – Order of preference of claims against estate
(a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order:
(1) Surviving spouse’s allowance as provided in § 2308 of this title;
(2) Funeral expenses;
(3) Child support arrears or retroactive support due as of the date of the decedent’s death;
(4) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent;
(5) Wages of servants and laborers employed in household affairs or in the cultivation of a farm; but no servant or laborer shall be allowed this preference for more than 1 year‘s wages;
(6) Taxes imposed by the State;
(7) Rent for not exceeding 1 year; and this, at the election of the party entitled, may be of rent in arrear or rent growing due;
(8) Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against the decedent for the payment of money;
(9) Recognizances, mortgages and other obligations of record, for the payment of money;
(10) Obligations and contracts under seal;
(11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;
(12) Other demands.
Terms Used In Delaware Code Title 12 Sec. 2105
- Child: means a person who has not reached the age of 18 years. See Delaware Code Title 1 Sec. 302
- Court: means the Court of Chancery. See Delaware Code Title 12 Sec. 39A-101
- Decedent: A deceased person.
- Party: means the respondent, petitioner, guardian, conservator, or any other person allowed by the Court to participate in a guardianship or protective proceeding. See Delaware Code Title 12 Sec. 39A-101
- Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Delaware Code Title 12 Sec. 39A-101
- State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, a federally recognized Indian tribe, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 12 Sec. 39A-101
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) No preference shall be given in the payment of any claims over any other claims of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.
Code 1852, §§ ?1819-1828; 12 Del. Laws, c. 13, § ?1; Code 1915, § ?3372; 28 Del. Laws, c. 226, § ?1; Code 1935, § ?3837; 41 Del. Laws, c. 191, § ?4; 12 Del. C. 1953, § ?2105; 50 Del. Laws, c. 425, § ?1; 59 Del. Laws, c. 384, § ?1; 70 Del Laws, c. 186,, § ?1; 70 Del. Laws, c. 288, § ?6;