Texas Estates Code 309.052 – List of Claims
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Terms Used In Texas Estates Code 309.052
- Claims: includes :
(1) liabilities of a decedent that survive the decedent's death, including taxes, regardless of whether the liabilities arise in contract or tort or otherwise;
(2) funeral expenses;
(3) the expense of a tombstone;
(4) expenses of administration;
(5) estate and inheritance taxes; and
(6) debts due such estates. See Texas Estates Code 22.005 - Contract: A legal written agreement that becomes binding when signed.
- Estate: means a decedent's property, as that property:
(1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;
(2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
(3) is diminished by any decreases in or distributions from the property. See Texas Estates Code 22.012 - Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes a natural person and a corporation. See Texas Estates Code 22.027
- Property: means real and personal property. See Texas Government Code 311.005
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
A complete list of claims due or owing to the estate must be attached to the inventory and appraisement required by Section 309.051. The list of claims must state:
(1) the name and, if known, address of each person indebted to the estate; and
(2) regarding each claim:
(A) the nature of the debt, whether by note, bill, bond, or other written obligation, or by account or verbal contract;
(B) the date the debt was incurred;
(C) the date the debt was or is due;
(D) the amount of the claim, the rate of interest on the claim, and the period for which the claim bears interest; and
(E) whether the claim is separate property or community property.