Title 91, Trusts and Estates

An executor or administrator of a solvent estate may defray the necessary and reasonable expenses of the maintenance and education of legatees or distributees who are minors and have no guardian, and may be allowed a credit therefor against the shares of the estate to which such …

(1) The executor or administrator shall make reasonably diligent efforts to identify persons having claims against the estate. Such executor or administrator shall mail a notice to persons so identified, at their last known address, informing them that a failure to have their cla…

Where the value of an estate shall not be more than Five Hundred Dollars ($500.00), the court shall dispense with newspaper notices; and notices in lieu thereof shall be posted for thirty (30) days at the courthouse door and two (2) other public places in the county. Failure of p…

Any person desiring to probate his claim shall present to the clerk the written evidence thereof, if any, or if the claim be a judgment or decree, a duly certified copy thereof, or if there be no written evidence thereof, an itemized account or a statement of the claim in writing…

In addition to the manner in which wills may be proved and admitted to probate in the State of Mississippi under other laws, any will executed by any member of the armed forces of the United States during the Korean War, or any other war, may be proved and admitted to probate, an…

All claims against the estate of deceased persons, whether due or not, shall be registered, probated and allowed in the court in which the letters testamentary or of administration were granted within ninety (90) days after the first publication of notice to creditors to present …

The presentation of a claim, and having it probated and registered as required by law, shall stop the running of the general statute of limitations as to such claim, whether the estate be solvent or insolvent.

It shall be the duty of an executor or administrator to speedily pay the debts due by the estate out of the assets, if the estate be solvent; but he shall not pay any claim against the deceased unless the same has been probated, allowed, and registered.

An executor or administrator shall pay all taxes that may be due on real and personal property belonging to the estate.

The executor, trustee, or other fiduciary having discretionary powers under a last will and testament or transfer in trust shall be authorized to enter into agreements with the commissioner of internal revenue of the United States of America and other taxing authorities to exerci…

The executor or administrator may pay any debt, duly probated, allowed and registered, which is not due. After ninety (90) days from the grant of letters, the creditor shall accept payment thereof and give a full discharge therefor, upon the payment or tender to him of an amount …

An executor or administrator shall not be allowed to retain any part of the assets in payment of his own claim against the deceased, unless the same be probated and registered as other claims and passed by the court. Every such claim shall stand upon an equal footing with other c…

The executor or administrator, legatee, heir, or any creditor may contest a claim presented against the estate. The court or clerk may refer the same to auditors, who shall hear and reduce to writing the evidence on both sides, if any be offered, and report their findings with th…

A creditor of a decedent who has a lien of any kind on property of the decedent shall not be barred of his right to enforce the lien against the property by a failure to present his claim and have it probated and registered, but shall be barred of all claim to be satisfied out of…

The court or chancellor may, on the application of an executor or administrator, decree the sale of the crop growing at the time of the death of the testator or intestate, upon such terms and in such manner as may be deemed best. If the interest of the estate would be promoted by…

The rejection of an ex parte application to probate a will shall not bind any one or extinguish any right.

The court or chancellor, upon the application of executor or administrator, may allow him to cultivate or lease the farm or lands of the decedent for a period of not exceeding fifteen months from the grant of letters testamentary or of administration, if the interest of the estat…

The chancery court or the chancellor in vacation shall have the power to authorize the executor or administrator of a decedent, when not contrary to the provisions of a will, to continue as a going concern for a period of not exceeding three (3) years after the grant of letters, …

The court or clerk may order the sale of perishable property on such notice as may be prescribed, whether required for the payment of debts or not.

The court, or the chancellor in vacation, may authorize the executor or administrator to sell personal property at a private sale.

The executor or administrator, without an order therefor, may sell for cash, either at public or private sale, perishable goods or chattels or livestock of the decedent, whether it be necessary for the payment of debts and expenses of administration or not. He may likewise sell a…

An executor or administrator may sell the interest of his testator or intestate in a ship, vessel, steamboat, other water craft, or other property which he cannot produce, without the same being present at the time and place of sale.

If it be necessary to sell personal property for the payment of debts, or in case there are no debts and it is to the best interest of all parties concerned, the executor or administrator shall file a petition for an order of sale in which the reasons for the same shall be made k…

Whenever personal property shall be sold by an executor or administrator, he shall make report thereof in writing to the next term of the court, stating the time and place of sale, the name of the purchaser, and the amount of the purchase-money, and shall satisfy the court that t…

When the estate of any deceased person consists of real and personal property and it shall be necessary to sell a portion thereof, the chancery court, on petition of the executor, administrator, legatees or distributees, being satisfied that it would be to the interest of the dis…

If a person purchase land and die before paying therefor, the court may order the sale of personal property for the payment of the debt due for the land. If the personal property will not be sufficient, if sold, to pay the debt, or if it be advisable that the land be sold in pref…

Any proponent of a will for probate may, in the first instance, make all interested persons parties to his application to probate the will, and in such case all who are made parties shall be concluded by the probate of the will. At the request of either party to such proceeding, …

Whenever it shall be necessary for an executor or administrator to sell property to pay the debts and expenses of the estate, he may file a petition in the chancery court for the sale of the land of the deceased, or so much of it as may be necessary, and exhibit to the court a tr…

The fact that the insufficiency of the personal estate arose from the waste of the executor or administrator shall not be a defense to an application to sell land to pay debts, if such executor or administrator and sureties on his bond as such, if any, are insolvent or nonresiden…

Any creditor of the decedent whose claim against the estate is registered shall have the right to file a petition, as the executor or administrator may, for the sale of land or personal property of the decedent for the payment of debts. The court shall hear and decide upon such p…

When a petition shall be filed to sell or lease land to pay debts or otherwise affecting the real estate of a deceased person, all parties interested shall be cited by summons or publication, which shall specify the time and place of hearing the petition. If the petition be filed…

The court, after service of summons or proof of publication, shall hear and examine the allegations and evidence in support of the petition and the objections to and evidence against it, if any. If on such hearing the court be satisfied that the land ought to be sold to pay the d…

If any mistake shall be made in the description of any land of a decedent sold or leased, either in the petition, decree, or other part of the proceedings, the same may be corrected by the court on petition of the creditor or purchaser or his assigns, and on citation to the execu…

A decree for the sale or lease of land shall not be made if any person interested will give bond, describing therein the land sought to be sold, payable to the executor or administrator in a sum to be fixed and with sureties approved by the court, conditioned to pay all the debts…

(1) Except as otherwise provided in subsection (2) of this section, whenever an executor or administrator sells land pursuant to a decree of the court or chancellor in vacation, said executor or administrator shall execute bond with sufficient sureties in an amount equal to the p…

If an executor or administrator who has been ordered to sell land of a decedent fail to give the bond required, the court may, after five days’ notice to the executor or administrator, direct a master or special commissioner to make the sale, who shall give bond with sureties, as…

Where the property of a decedent shall be sold by order of the court in which the estate is being administered, and the price paid at such sale for the property has been applied to the payment of debts for which the property might lawfully have been sold, or has been distributed …

Any one desiring to contest a will presented for probate may do so before probate by entering in the clerk’s office in which it shall be presented his objection to the probate thereof, and causing all parties interested and who do not join him in such objection to be made parties…

Nothing in Section 91-7-209 shall hinder the application of the doctrine of estoppel to assert title to adult heirs who received a share of the purchase-money of land as heretofore announced and applied in this state. The same rule may be applied to minors, persons of unsound min…

When an executor or administrator shall discover that the personal property will not be sufficient to pay the debts of the decedent and the expenses of the administration of the estate, he may file a petition in the chancery court in which the estate is being administered, for th…

With such petition the executor or administrator shall file and exhibit to the court a true account of the personal estate, debts due from the deceased, the expenses, and a description of the land to be used as security for the money so borrowed. The court, after service of summo…

In the event the land so encumbered should be thereafter sold by foreclosure or otherwise to satisfy the said debt, interest, attorney’s fee, trustee’s fees, or expenses of such sale, and there shall exist an overplus of money above the debt, interest, attorney’s fees, trustee’s …

Such decree may be rendered by the presiding chancellor of the court in vacation at any time or place within his district, provided summons has been served on the heirs of the decedent, or devisees under the will of the testator, in the manner provided by law for the service of s…

If any person sell lands, enter into contract to make title, and die before the title be made, then the person to whom the title was to be made, his heirs or assigns, may petition the court which granted the letters on the estate of the vendor, for an order on the executor or adm…

The administrator, executor, or testamentary trustee may at any time, by and with the consent of the chancery court or the chancellor in vacation, when the chancellor deems it to the best interests of the estate, execute a deed of conveyance conveying any real property formerly o…

In case it shall be made to appear to the court that a lease of the lands of the deceased can be made to raise the money necessary for the payment of the debts of the deceased, and that the leasing thereof will be to the interest of the devisees, legatees, heirs, or distributees,…