14-3973. Small estates; summary administrative
procedure


If it appears from the inventory and appraisal that the value of the entire estate,
less liens and encumbrances, does not exceed allowance in lieu of homestead, exempt
property, family allowance, costs and expenses of administration, reasonable funeral
expenses, and reasonable and necessary medical and hospital expenses of the last illness
of the decedent, the personal representative, without giving notice to creditors, may
immediately disburse and distribute the estate to the persons entitled thereto and file a
closing statement as provided in section 14-3974.