State Codes and Statutes

Statutes > Georgia > Title-53 > Chapter-7 > Article-4 > 53-7-91

O.C.G.A. 53-7-91 (2010)
53-7-91. (Pre-1998 Probate Code) Priority of claims against estate


Claims against the estate of a decedent shall rank in the following order:

(1) Year's support for the family;

(2) Funeral expenses, whether or not the decedent leaves a surviving spouse, in an amount which corresponds with the circumstances of the decedent in life, including the physician's bill and expenses of the last sickness. If the estate is solvent, the administrator or executor is authorized to provide a suitable protection for the grave of the decedent;

(3) The necessary expenses of administration;

(4) Unpaid taxes or other debts due the state or the United States;

(5) Debts due by the decedent as executor, administrator, or guardian for an estate committed to him as such, or any debt due by the decedent as trustee, when he has had actual possession, control, and management of the trust property;

(6) Judgments, mortgages, and other liens created during the lifetime of the decedent, to be paid according to their priority of lien. Mortgages and other liens on specific property shall be preferred only to the extent of such property;

(7) Debts due for rent;

(8) All liquidated demands, including foreign judgments, dormant judgments, bonds, all other obligations in writing for the payment of money, promissory notes, and all debts the amount due on which was fixed and ascertained or acknowledged in writing prior to the death of the decedent; and

(9) Open accounts.