State Codes and Statutes

Statutes > North-carolina > Chapter_7A > GS_7A-307

§ 7A‑307.  Costs inadministration of estates.

(a)        In theadministration of the estates of decedents, minors, incompetents, of missingpersons, and of trusts under wills and under powers of attorney, in trustproceedings under G.S. 36C‑2‑203, and in collections of personalproperty by affidavit, the following costs shall be assessed:

(1)        For the use of thecourtroom and related judicial facilities, the sum of ten dollars ($10.00), tobe remitted to the county. Funds derived from the facilities fees shall be usedin the same manner, for the same purposes, and subject to the samerestrictions, as facilities fees assessed in criminal actions.

(1a)      (Effective untilJuly 1, 2010) For the upgrade, maintenance, and operation of the judicialand county courthouse phone systems, the sum of three dollars ($3.00), to becredited to the Court Information Technology Fund.

(1a)      (Effective July 1,2010) For the upgrade, maintenance, and operation of the judicial andcounty courthouse phone systems, the sum of four dollars ($4.00), to becredited to the Court Information Technology Fund.

(2)        For support of theGeneral Court of Justice, the sum of seventy‑five dollars ($75.00), plusan additional forty cents (40/Ao) per one hundred dollars ($100.00), or majorfraction thereof, of the gross estate, not to exceed six thousand dollars($6,000). Gross estate shall include the fair market value of all personaltywhen received, and all proceeds from the sale of realty coming into the handsof the fiduciary, but shall not include the value of realty. In collections ofpersonal property by affidavit, the fee based on the gross estate shall becomputed from the information in the final affidavit of collection madepursuant to G.S. 28A‑25‑3 and shall be paid when that affidavit isfiled. In all other cases, this fee shall be computed from the informationreported in the inventory and shall be paid when the inventory is filed withthe clerk. If additional gross estate, including income, comes into the handsof the fiduciary after the filing of the inventory, the fee for such additionalvalue shall be assessed and paid upon the filing of any account or reportdisclosing such additional value. For each filing the minimum fee shall befifteen dollars ($15.00). Sums collected under this subdivision shall beremitted to the State Treasurer. The State Treasurer shall remit the sum of twodollars and five cents ($2.05) of each seventy‑five‑dollar ($75.00)General Court of Justice fee collected under this subdivision to the NorthCarolina State Bar for the provision of services described in G.S. 7A‑474.4.

(2a)      Notwithstandingsubdivision (2) of this subsection, the fee of forty cents (40¢) per onehundred dollars ($100.00), or major fraction, of the gross estate, not toexceed six thousand dollars ($6,000), shall not be assessed on personaltyreceived by a trust under a will when the estate of the decedent wasadministered under Chapters 28 or 28A of the General Statutes. Instead, a feeof twenty dollars ($20.00) shall be assessed on the filing of each annual andfinal account. However, the fee shall be assessed only on newly contributed oracquired assets, all interest or other income that accrues or is earned on orwith respect to any existing or newly contributed or acquired assets, andrealized gains on the sale of any and all trust assets. Newly contributed oracquired assets do not include assets acquired by the sale, transfer, exchange,or otherwise of the amount of trust property on which fees were previouslyassessed.

(2b)      Notwithstandingsubdivisions (1) and (2) of this subsection, no costs shall be assessed whenthe estate is administered or settled pursuant to G.S. 28A‑25‑6.

(2c)      Notwithstandingsubdivision (2) of this subsection, the fee of forty cents (40¢) per onehundred dollars ($100.00), or major fraction, of the gross estate shall not beassessed on the gross estate of a trust that is the subject of a proceedingunder G.S. 36C‑2‑203 if there is no requirement in the trust thataccountings be filed with the clerk.

(2d)      Notwithstanding subdivisions(1) and (2) of this subsection, the only cost assessed in connection with thequalification of a limited personal representative under G.S. 28A‑29‑1shall be a fee of twenty dollars ($20.00) to be assessed upon the filing of thepetition.

(3)        For probate of awill without qualification of a personal representative, the clerk shall assessa facilities fee as provided in subdivision (1) of this subsection and shallassess for support of the General Court of Justice, the sum of twenty dollars($20.00).

(b)        In collections ofpersonal property by affidavit, the facilities fee and thirty dollars ($30.00)of the General Court of Justice fee shall be paid at the time of filing thequalifying affidavit pursuant to G.S. 28A‑25‑1. In all other cases,these fees shall be paid at the time of filing of the first inventory. If thesole asset of the estate is a cause of action, these fees shall be paid at thetime of the qualification of the fiduciary.

(b1)      The clerk shallassess the following miscellaneous fees:

(1)        Filingand indexing a will with no probate

            –first page.............................................................................................. $ 1.00

            –each additional page or fraction thereof...................................................... .25

(2)        Issuingletters to fiduciaries, per letter over five letters issued......................... 1.00

(3)        Inventoryof safe deposits of a decedent, per box, per day.......................... 15.00

(4)        Takinga deposition.................................................................................... 10.00

(5)        Docketingand indexing a will probated in another county in the State

            ‑first page................................................................................................... 6.00

            ‑each additional page or fraction thereof....................................................... .25

(6)        Hearing petition for year's allowance tosurviving spouse or child, in cases not assigned to a magistrate, and allottingthe same............................................................... 8.00

(c)        The followingadditional expenses, when incurred, are also assessable or recoverable, as thecase may be:

(1)        Witness fees, asprovided by law.

(2)        Counsel fees, asprovided by law.

(3)        Costs on appeal, ofthe original transcript of testimony, if any, insofar as essential to theappeal.

(4)        Fees for personalservice of civil process, and other sheriff's fees, as provided by law.

(5)        Fees of guardians adlitem, referees, receivers, commissioners, surveyors, arbitrators, appraisers,and other similar court appointees, as provided by law.

(d)        Costs assessedbefore the clerk shall be added to costs assessable on appeal to the judge orupon transfer to the civil issue docket.

(e)        Nothing in this sectionshall affect the liability of the respective parties for costs, as provided bylaw.  (1965, c.310, s. 1; 1967, c. 691, s. 31; 1969, c. 1190, s. 30; 1971, c. 1181, s. 1;1973, c. 1335, s. 1; 1981, c. 691, s. 4; 1983, c. 713, ss. 10‑17; 1985,c. 481, ss. 1‑5; 1985 (Reg. Sess., 1986), c. 855; 1987, c. 837; 1989, c.719; 1991 (Reg. Sess., 1992), c. 811, ss. 4, 5; 1997‑310, s. 4; 1998‑212,s. 29A.12(d); 2000‑109, s. 4(d); 2001‑413, s. 1.2; 2001‑424,s. 22.14(d); 2002‑135, ss. 2, 3; 2005‑276, s. 43.1(d); 2007‑323,ss. 30.8(d), 30.10(b); 2008‑107, s. 29.8(d); 2008‑193, s. 2; 2009‑444,s. 3; 2009‑451, s. 15.20(h), (i); 2009‑570, s. 29.)

State Codes and Statutes

Statutes > North-carolina > Chapter_7A > GS_7A-307

§ 7A‑307.  Costs inadministration of estates.

(a)        In theadministration of the estates of decedents, minors, incompetents, of missingpersons, and of trusts under wills and under powers of attorney, in trustproceedings under G.S. 36C‑2‑203, and in collections of personalproperty by affidavit, the following costs shall be assessed:

(1)        For the use of thecourtroom and related judicial facilities, the sum of ten dollars ($10.00), tobe remitted to the county. Funds derived from the facilities fees shall be usedin the same manner, for the same purposes, and subject to the samerestrictions, as facilities fees assessed in criminal actions.

(1a)      (Effective untilJuly 1, 2010) For the upgrade, maintenance, and operation of the judicialand county courthouse phone systems, the sum of three dollars ($3.00), to becredited to the Court Information Technology Fund.

(1a)      (Effective July 1,2010) For the upgrade, maintenance, and operation of the judicial andcounty courthouse phone systems, the sum of four dollars ($4.00), to becredited to the Court Information Technology Fund.

(2)        For support of theGeneral Court of Justice, the sum of seventy‑five dollars ($75.00), plusan additional forty cents (40/Ao) per one hundred dollars ($100.00), or majorfraction thereof, of the gross estate, not to exceed six thousand dollars($6,000). Gross estate shall include the fair market value of all personaltywhen received, and all proceeds from the sale of realty coming into the handsof the fiduciary, but shall not include the value of realty. In collections ofpersonal property by affidavit, the fee based on the gross estate shall becomputed from the information in the final affidavit of collection madepursuant to G.S. 28A‑25‑3 and shall be paid when that affidavit isfiled. In all other cases, this fee shall be computed from the informationreported in the inventory and shall be paid when the inventory is filed withthe clerk. If additional gross estate, including income, comes into the handsof the fiduciary after the filing of the inventory, the fee for such additionalvalue shall be assessed and paid upon the filing of any account or reportdisclosing such additional value. For each filing the minimum fee shall befifteen dollars ($15.00). Sums collected under this subdivision shall beremitted to the State Treasurer. The State Treasurer shall remit the sum of twodollars and five cents ($2.05) of each seventy‑five‑dollar ($75.00)General Court of Justice fee collected under this subdivision to the NorthCarolina State Bar for the provision of services described in G.S. 7A‑474.4.

(2a)      Notwithstandingsubdivision (2) of this subsection, the fee of forty cents (40¢) per onehundred dollars ($100.00), or major fraction, of the gross estate, not toexceed six thousand dollars ($6,000), shall not be assessed on personaltyreceived by a trust under a will when the estate of the decedent wasadministered under Chapters 28 or 28A of the General Statutes. Instead, a feeof twenty dollars ($20.00) shall be assessed on the filing of each annual andfinal account. However, the fee shall be assessed only on newly contributed oracquired assets, all interest or other income that accrues or is earned on orwith respect to any existing or newly contributed or acquired assets, andrealized gains on the sale of any and all trust assets. Newly contributed oracquired assets do not include assets acquired by the sale, transfer, exchange,or otherwise of the amount of trust property on which fees were previouslyassessed.

(2b)      Notwithstandingsubdivisions (1) and (2) of this subsection, no costs shall be assessed whenthe estate is administered or settled pursuant to G.S. 28A‑25‑6.

(2c)      Notwithstandingsubdivision (2) of this subsection, the fee of forty cents (40¢) per onehundred dollars ($100.00), or major fraction, of the gross estate shall not beassessed on the gross estate of a trust that is the subject of a proceedingunder G.S. 36C‑2‑203 if there is no requirement in the trust thataccountings be filed with the clerk.

(2d)      Notwithstanding subdivisions(1) and (2) of this subsection, the only cost assessed in connection with thequalification of a limited personal representative under G.S. 28A‑29‑1shall be a fee of twenty dollars ($20.00) to be assessed upon the filing of thepetition.

(3)        For probate of awill without qualification of a personal representative, the clerk shall assessa facilities fee as provided in subdivision (1) of this subsection and shallassess for support of the General Court of Justice, the sum of twenty dollars($20.00).

(b)        In collections ofpersonal property by affidavit, the facilities fee and thirty dollars ($30.00)of the General Court of Justice fee shall be paid at the time of filing thequalifying affidavit pursuant to G.S. 28A‑25‑1. In all other cases,these fees shall be paid at the time of filing of the first inventory. If thesole asset of the estate is a cause of action, these fees shall be paid at thetime of the qualification of the fiduciary.

(b1)      The clerk shallassess the following miscellaneous fees:

(1)        Filingand indexing a will with no probate

            –first page.............................................................................................. $ 1.00

            –each additional page or fraction thereof...................................................... .25

(2)        Issuingletters to fiduciaries, per letter over five letters issued......................... 1.00

(3)        Inventoryof safe deposits of a decedent, per box, per day.......................... 15.00

(4)        Takinga deposition.................................................................................... 10.00

(5)        Docketingand indexing a will probated in another county in the State

            ‑first page................................................................................................... 6.00

            ‑each additional page or fraction thereof....................................................... .25

(6)        Hearing petition for year's allowance tosurviving spouse or child, in cases not assigned to a magistrate, and allottingthe same............................................................... 8.00

(c)        The followingadditional expenses, when incurred, are also assessable or recoverable, as thecase may be:

(1)        Witness fees, asprovided by law.

(2)        Counsel fees, asprovided by law.

(3)        Costs on appeal, ofthe original transcript of testimony, if any, insofar as essential to theappeal.

(4)        Fees for personalservice of civil process, and other sheriff's fees, as provided by law.

(5)        Fees of guardians adlitem, referees, receivers, commissioners, surveyors, arbitrators, appraisers,and other similar court appointees, as provided by law.

(d)        Costs assessedbefore the clerk shall be added to costs assessable on appeal to the judge orupon transfer to the civil issue docket.

(e)        Nothing in this sectionshall affect the liability of the respective parties for costs, as provided bylaw.  (1965, c.310, s. 1; 1967, c. 691, s. 31; 1969, c. 1190, s. 30; 1971, c. 1181, s. 1;1973, c. 1335, s. 1; 1981, c. 691, s. 4; 1983, c. 713, ss. 10‑17; 1985,c. 481, ss. 1‑5; 1985 (Reg. Sess., 1986), c. 855; 1987, c. 837; 1989, c.719; 1991 (Reg. Sess., 1992), c. 811, ss. 4, 5; 1997‑310, s. 4; 1998‑212,s. 29A.12(d); 2000‑109, s. 4(d); 2001‑413, s. 1.2; 2001‑424,s. 22.14(d); 2002‑135, ss. 2, 3; 2005‑276, s. 43.1(d); 2007‑323,ss. 30.8(d), 30.10(b); 2008‑107, s. 29.8(d); 2008‑193, s. 2; 2009‑444,s. 3; 2009‑451, s. 15.20(h), (i); 2009‑570, s. 29.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_7A > GS_7A-307

§ 7A‑307.  Costs inadministration of estates.

(a)        In theadministration of the estates of decedents, minors, incompetents, of missingpersons, and of trusts under wills and under powers of attorney, in trustproceedings under G.S. 36C‑2‑203, and in collections of personalproperty by affidavit, the following costs shall be assessed:

(1)        For the use of thecourtroom and related judicial facilities, the sum of ten dollars ($10.00), tobe remitted to the county. Funds derived from the facilities fees shall be usedin the same manner, for the same purposes, and subject to the samerestrictions, as facilities fees assessed in criminal actions.

(1a)      (Effective untilJuly 1, 2010) For the upgrade, maintenance, and operation of the judicialand county courthouse phone systems, the sum of three dollars ($3.00), to becredited to the Court Information Technology Fund.

(1a)      (Effective July 1,2010) For the upgrade, maintenance, and operation of the judicial andcounty courthouse phone systems, the sum of four dollars ($4.00), to becredited to the Court Information Technology Fund.

(2)        For support of theGeneral Court of Justice, the sum of seventy‑five dollars ($75.00), plusan additional forty cents (40/Ao) per one hundred dollars ($100.00), or majorfraction thereof, of the gross estate, not to exceed six thousand dollars($6,000). Gross estate shall include the fair market value of all personaltywhen received, and all proceeds from the sale of realty coming into the handsof the fiduciary, but shall not include the value of realty. In collections ofpersonal property by affidavit, the fee based on the gross estate shall becomputed from the information in the final affidavit of collection madepursuant to G.S. 28A‑25‑3 and shall be paid when that affidavit isfiled. In all other cases, this fee shall be computed from the informationreported in the inventory and shall be paid when the inventory is filed withthe clerk. If additional gross estate, including income, comes into the handsof the fiduciary after the filing of the inventory, the fee for such additionalvalue shall be assessed and paid upon the filing of any account or reportdisclosing such additional value. For each filing the minimum fee shall befifteen dollars ($15.00). Sums collected under this subdivision shall beremitted to the State Treasurer. The State Treasurer shall remit the sum of twodollars and five cents ($2.05) of each seventy‑five‑dollar ($75.00)General Court of Justice fee collected under this subdivision to the NorthCarolina State Bar for the provision of services described in G.S. 7A‑474.4.

(2a)      Notwithstandingsubdivision (2) of this subsection, the fee of forty cents (40¢) per onehundred dollars ($100.00), or major fraction, of the gross estate, not toexceed six thousand dollars ($6,000), shall not be assessed on personaltyreceived by a trust under a will when the estate of the decedent wasadministered under Chapters 28 or 28A of the General Statutes. Instead, a feeof twenty dollars ($20.00) shall be assessed on the filing of each annual andfinal account. However, the fee shall be assessed only on newly contributed oracquired assets, all interest or other income that accrues or is earned on orwith respect to any existing or newly contributed or acquired assets, andrealized gains on the sale of any and all trust assets. Newly contributed oracquired assets do not include assets acquired by the sale, transfer, exchange,or otherwise of the amount of trust property on which fees were previouslyassessed.

(2b)      Notwithstandingsubdivisions (1) and (2) of this subsection, no costs shall be assessed whenthe estate is administered or settled pursuant to G.S. 28A‑25‑6.

(2c)      Notwithstandingsubdivision (2) of this subsection, the fee of forty cents (40¢) per onehundred dollars ($100.00), or major fraction, of the gross estate shall not beassessed on the gross estate of a trust that is the subject of a proceedingunder G.S. 36C‑2‑203 if there is no requirement in the trust thataccountings be filed with the clerk.

(2d)      Notwithstanding subdivisions(1) and (2) of this subsection, the only cost assessed in connection with thequalification of a limited personal representative under G.S. 28A‑29‑1shall be a fee of twenty dollars ($20.00) to be assessed upon the filing of thepetition.

(3)        For probate of awill without qualification of a personal representative, the clerk shall assessa facilities fee as provided in subdivision (1) of this subsection and shallassess for support of the General Court of Justice, the sum of twenty dollars($20.00).

(b)        In collections ofpersonal property by affidavit, the facilities fee and thirty dollars ($30.00)of the General Court of Justice fee shall be paid at the time of filing thequalifying affidavit pursuant to G.S. 28A‑25‑1. In all other cases,these fees shall be paid at the time of filing of the first inventory. If thesole asset of the estate is a cause of action, these fees shall be paid at thetime of the qualification of the fiduciary.

(b1)      The clerk shallassess the following miscellaneous fees:

(1)        Filingand indexing a will with no probate

            –first page.............................................................................................. $ 1.00

            –each additional page or fraction thereof...................................................... .25

(2)        Issuingletters to fiduciaries, per letter over five letters issued......................... 1.00

(3)        Inventoryof safe deposits of a decedent, per box, per day.......................... 15.00

(4)        Takinga deposition.................................................................................... 10.00

(5)        Docketingand indexing a will probated in another county in the State

            ‑first page................................................................................................... 6.00

            ‑each additional page or fraction thereof....................................................... .25

(6)        Hearing petition for year's allowance tosurviving spouse or child, in cases not assigned to a magistrate, and allottingthe same............................................................... 8.00

(c)        The followingadditional expenses, when incurred, are also assessable or recoverable, as thecase may be:

(1)        Witness fees, asprovided by law.

(2)        Counsel fees, asprovided by law.

(3)        Costs on appeal, ofthe original transcript of testimony, if any, insofar as essential to theappeal.

(4)        Fees for personalservice of civil process, and other sheriff's fees, as provided by law.

(5)        Fees of guardians adlitem, referees, receivers, commissioners, surveyors, arbitrators, appraisers,and other similar court appointees, as provided by law.

(d)        Costs assessedbefore the clerk shall be added to costs assessable on appeal to the judge orupon transfer to the civil issue docket.

(e)        Nothing in this sectionshall affect the liability of the respective parties for costs, as provided bylaw.  (1965, c.310, s. 1; 1967, c. 691, s. 31; 1969, c. 1190, s. 30; 1971, c. 1181, s. 1;1973, c. 1335, s. 1; 1981, c. 691, s. 4; 1983, c. 713, ss. 10‑17; 1985,c. 481, ss. 1‑5; 1985 (Reg. Sess., 1986), c. 855; 1987, c. 837; 1989, c.719; 1991 (Reg. Sess., 1992), c. 811, ss. 4, 5; 1997‑310, s. 4; 1998‑212,s. 29A.12(d); 2000‑109, s. 4(d); 2001‑413, s. 1.2; 2001‑424,s. 22.14(d); 2002‑135, ss. 2, 3; 2005‑276, s. 43.1(d); 2007‑323,ss. 30.8(d), 30.10(b); 2008‑107, s. 29.8(d); 2008‑193, s. 2; 2009‑444,s. 3; 2009‑451, s. 15.20(h), (i); 2009‑570, s. 29.)