Senate Bill No. 33–Committee on Judiciary
Prefiled January 24, 2001
____________
Referred to Committee on Judiciary
SUMMARY—Revises various provisions governing
probate. (BDR 12‑853)
FISCAL NOTE: Effect on Local Government: No.
~
EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along
left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1 Section
1. NRS 133.050 is hereby
amended to read as follows:
1-2 133.050 1. Any
[or all of the attesting
witnesses to any] attesting
1-3 witness to a will may sign a declaration under penalty of perjury
or an
1-4 affidavit before any person authorized to administer
oaths in or out of the
1-5 state, stating such facts as [they]
the witness would be
required to testify to
1-6 in court to prove the will. The declaration or affidavit must be written on
1-7 the will or, if that is impracticable, on some paper
attached thereto. The
1-8 sworn statement of any witness so taken must be
accepted by the court as if
1-9 it had been taken before the court.
1-10 2. The affidavit described in subsection 1 may
be in substantially [in
1-11 form as follows:] the following
form:
1-12 STATE OF NEVADA }
1-13 }ss.
1-14 COUNTY OF }
1-15 (Date) ...............
1-16 Then and
there personally appeared ................ and ................., who,
1-17 being duly sworn, depose and say: That they
witnessed the execution of the
1-18 foregoing will of the testator, ................;
that the testator subscribed the
1-19 will and declared it to be his last will and
testament in their presence; that
1-20 they thereafter subscribed the will as witnesses in
the presence of the
2-1 testator and in the presence of each other and at
the request of the testator;
2-2 and that the testator at the time of the execution
of the will appeared to
2-3 them to be of full age and of sound mind and memory.
2-4 ......................... Affiant
2-5 ......................... Affiant
2-6 Subscribed and sworn to before me this .......
2-7 day of the month of ....... of the year .......
2-8 .................... Notary Public
2-9 3. The
declaration described in subsection 1 may be in substantially
2-10 the following
form:
2-11 Under penalty of
perjury pursuant to the law of the State of Nevada, the
2-12 undersigned,
.................... and ...................., declare that the following is
2-13 true of their own
knowledge: That they witnessed the execution of the
2-14 foregoing will of
the testator, ........................; that the testator subscribed
2-15 the will and
declared it to be his last will and testament in their presence;
2-16 that they
thereafter subscribed the will as witnesses in the presence of the
2-17 testator and in
the presence of each other and at the request of the
2-18 testator; and
that the testator at the time of the execution of the will
2-19 appeared to them to
be of full age and of sound mind and memory.
2-20 Dated this ......... day of ................,
............
2-21 ........................ Declarant
2-22 ........................ Declarant
2-23 Sec. 2. NRS
134.070 is hereby amended to read as follows:
2-24 134.070 If the decedent leaves no issue, surviving
spouse, or father or
2-25 mother, and no brother or sister living at the time
of death, the estate goes
2-26 to the next of kin in equal degree, except that if
there are two or more
2-27 collateral kindred in equal degree, but claiming
through different ancestors,
2-28 those who claim through the nearest ancestors are
preferred to those who
2-29 claim through ancestors more remote. If any person
dies leaving several
2-30 children, or leaving a child and issue of one or
more children, and any such
2-31 surviving child dies under age and not having been
married, all the estate
2-32 that came to the deceased child by inheritance from
the deceased parent
2-33 descends in equal shares to the other children of
the same parent, and to the
2-34 issue of any other children of the same parent who may have died, by right
2-35 of representation.
2-36 Sec. 3. NRS
137.140 is hereby amended to read as follows:
2-37 137.140 An appeal from a final order determining the
contest of a will
2-38 is governed by the Nevada Rules of Appellate
Procedure [.] and must be
2-39 filed with the
supreme court not later than 30 days after the notice of
2-40 entry of a final
order. A
party may make any motion after the
2-41 determination that is provided by the Nevada Rules
of Civil Procedure.
2-42 Sec. 4. NRS
139.010 is hereby amended to read as follows:
2-43 139.010 No person is entitled to letters of
administration who:
2-44 1. Is under the age of majority;
2-45 2. Has been convicted of a felony;
2-46 3. Upon proof, is adjudged by the court
disqualified by reason of
2-47 drunkenness, improvidence or lack of integrity or
understanding; or
3-1 4. Is not a resident of the State of Nevada and who does not associate
3-2 as
coadministrator a resident of the State of Nevada or which, in the case
3-3 of a banking corporation, is not authorized to do
business in this state [or]
3-4 and does not associate as
coadministrator a resident of the
State of Nevada
3-5 or a banking corporation
authorized to do business in this state.
3-6 Sec. 5. NRS
139.040 is hereby amended to read as follows:
3-7 139.040 1. Administration
of the intestate estate of a decedent must
3-8 be granted to one or more of the persons mentioned
in this section, and
3-9 they are respectively entitled to priority for
appointment in the following
3-10 order:
3-11 (a) The
surviving spouse.
3-12 (b) The
children.
3-13 (c) The
father or the mother.
3-14 (d) The
brother or the sister.
3-15 (e) The
grandchildren.
3-16 (f) Any other
of the kindred entitled to share in the distribution of the
3-17 estate.
3-18 (g) Creditors
who have become such during the lifetime of the decedent.
3-19 (h) The
public administrator.
3-20 (i) Any of
the kindred not above enumerated, within the fourth degree
3-21 of consanguinity.
3-22 (j) Any
person or persons legally qualified.
3-23 2. A person in each of the foregoing classes is
entitled:
3-24 (a) To
appointment, if [he is a] the person is:
3-25 (1) A resident of the State of Nevada or [is a]
associates as
3-26 coadministrator a
resident of the State of Nevada; or
3-27 (2) A banking corporation which is authorized to do
business in this
3-28 state or which associates as coadministrator a resident of the State of
3-29 Nevada or a banking corporation
authorized to do business in this state.
3-30 (b) To
nominate a resident of the State of Nevada or a qualified banking
3-31 corporation for appointment, whether or not the
nominator is a resident of
3-32 the State of Nevada or a qualified banking
corporation. The nominee has
3-33 the same priority as the nominator. That priority is
independent of the
3-34 residence or corporate qualification of the
nominator.
3-35 3. If
any heir who is otherwise entitled to appointment is a minor or
3-36 an incompetent
person for whom a guardian has been appointed, the
3-37 court may appoint
the guardian of the minor or incompetent person as
3-38 administrator.
3-39 Sec. 6. NRS
143.037 is hereby amended to read as follows:
3-40 143.037 1. Except
as otherwise provided in this section, a personal
3-41 representative shall close an estate within 18
months after appointment.
3-42 2. If a claim against the estate is in litigation
or in summary
3-43 determination pursuant to subsection [4] 5 of NRS 145.060 or
subsection 2
3-44 of NRS 147.130 or the amount of federal estate tax
has not been
3-45 determined, the court, upon petition of a devisee,
creditor or heir, shall
3-46 order that:
3-47 (a) A certain
amount of money, or certain other assets, be retained by
3-48 the personal representative to:
3-49 (1) Satisfy
the claim or tax; and
4-1 (2) Pay
any fees or costs related to the claim or tax, including fees for
4-2 appraisals, attorney’s fees and court costs; and
4-3 (b) The
remainder of the estate be distributed.
4-4 3. If a contest of the will or a proceeding to
determine heirship is
4-5 pending, the court which appointed the personal
representative:
4-6 (a) Shall
order that a certain amount of money, or certain other assets,
4-7 be retained and the remainder of the estate
distributed; or
4-8 (b) May, for
good cause shown, order that the entire distributable estate
4-9 be retained pending disposition of the contest or
proceeding.
4-10 Sec. 7. NRS
143.170 is hereby amended to read as follows:
4-11 143.170 [A] Unless approved in advance by a court after application,
4-12 notice and a
hearing on the matter, a personal representative shall not
4-13 directly or indirectly purchase any property of the
estate represented by the
4-14 personal representative.
4-15 Sec. 8. NRS
145.010 is hereby amended to read as follows:
4-16 145.010 The provisions of this chapter [shall]
apply only to estates of
4-17 which summary administration [shall be]
is ordered. Upon the granting of
4-18 summary
administration, all regular proceedings and further notices
4-19 required by this
Title are waived, except for the notices required by NRS
4-20
144.010, 145.060,
145.070 and 145.075.
4-21 Sec. 9. NRS
145.060 is hereby amended to read as follows:
4-22 145.060 1. A personal representative shall publish
and mail notice
4-23 to creditors in
the manner provided in NRS 155.020.
4-24 2. Creditors of the estate must
file their claims, due or to become due,
4-25 with the clerk, within 60 days after the mailing to
the creditors for those
4-26 required to be mailed, or 60 days after the first
publication of the notice to
4-27 creditors pursuant to NRS 155.020, and within 10
days thereafter the
4-28 personal representative shall allow or reject the
claims filed.
4-29 [2.] 3. Any claim which is not filed within the 60
days is barred
4-30 forever, except that if it is made to appear, by the
affidavit of the claimant
4-31 or by other proof to the satisfaction of the court,
that the claimant did not
4-32 have notice as provided in NRS 155.020, the claim
may be filed at any
4-33 time before the filing of the final account.
4-34 [3.] 4. Every claim which is filed as provided in
this section and
4-35 allowed by the personal representative, must then,
and not until then, be
4-36 ranked as an acknowledged debt of the estate and be
paid in the course of
4-37 administration, except that payment of small debts
in advance may be
4-38 made pursuant to subsection 3 of NRS 150.230.
4-39 [4.] 5. If a claim filed by the welfare division of
the department of
4-40 human resources is rejected by the personal
representative, the state
4-41 welfare administrator may, within 20 days after
receipt of the written
4-42 notice of rejection, petition the court for summary
determination of the
4-43 claim. A petition for summary determination must be
filed with the clerk,
4-44 who shall set the petition for hearing, and the
petitioner shall give notice
4-45 for the period and in the manner required by NRS
155.010. Allowance of
4-46 the claim by the court is sufficient evidence of its
correctness, and it must
4-47 be paid as if previously allowed by the personal
representative.
5-1 Sec. 10. NRS
146.080 is hereby amended to read as follows:
5-2 146.080 1. If
a decedent leaves no real property, nor interest therein,
5-3 nor mortgage or lien thereon, in this state, and the
gross value of the
5-4 decedent’s property in this state, over and above
any amounts due to the
5-5 decedent for services in the Armed Forces of the
United States, does not
5-6 exceed $20,000, a person who has a right to succeed
to the property of the
5-7 decedent [under] pursuant to the laws of succession for a
decedent who
5-8 died intestate or [under]
pursuant to the
valid will of a decedent who died
5-9 testate, on behalf of all persons entitled to
succeed to the property claimed,
5-10 or the state welfare administrator or public
administrator on behalf of the
5-11 state or others entitled to the property, may, 40
days after the death of the
5-12 decedent, without procuring letters of
administration or awaiting the
5-13 probate of the will, collect any money due the
decedent, receive the
5-14
property of the decedent, and have any
evidences of interest, indebtedness
5-15 or right transferred to the claimant upon furnishing
the person,
5-16 representative, corporation, officer or body owing
the money, having
5-17 custody of the property or acting as registrar or
transfer agent of the
5-18 evidences of interest, indebtedness or right, with
an affidavit showing the
5-19 right of the affiant or affiants to receive the
money or property or to have
5-20 the evidence transferred.
5-21 2. An affidavit made pursuant to this section
must state:
5-22 (a) The
affiant’s name and address, and that the affiant is entitled by law
5-23 to succeed to the property claimed;
5-24 (b) [That the decedent was a resident of Nevada at the time of death;]
5-25 The date and
place of death of the decedent;
5-26 (c) That the
gross value of the decedent’s property in this state, except
5-27 amounts due to the decedent for services in the
Armed Forces of the United
5-28 States, does not exceed $20,000, and that the
property does not include any
5-29 real property nor interest therein, nor mortgage or
lien thereon;
5-30 (d) That at
least 40 days have elapsed since the death of the decedent [;]
5-31 , as shown in a
certified copy of the certificate of death of the decedent
5-32 attached to the
affidavit;
5-33 (e) That no
petition for the appointment of a personal representative is
5-34 pending or has been granted in any jurisdiction;
5-35 (f) That all
debts of the decedent, including funeral and burial expenses,
5-36 and money owed to the department of human resources
as a result of the
5-37 payment of benefits for Medicaid, have been paid or
provided for;
5-38 (g) A
description of the personal property and the portion claimed;
5-39 (h) That the
affiant has given written notice, by personal service or by
5-40 certified mail, identifying the affiant’s claim and
describing the property
5-41 claimed, to every person whose right to succeed to
the decedent’s property
5-42 is equal or superior to that of the affiant, and
that at least 14 days have
5-43 elapsed since the notice was served or mailed;
5-44 (i) That the
affiant is personally entitled, or the department of human
5-45 resources is entitled, to full payment or delivery
of the property claimed or
5-46 is entitled to payment or delivery on behalf of and
with the written
5-47 authority of all other successors who have an
interest in the property; and
5-48 (j) That the
affiant acknowledges an understanding that filing a false
5-49 affidavit constitutes a felony in this state.
6-1 3. If the affiant:
6-2 (a) Submits
an affidavit which does not meet the requirements of
6-3 subsection 2 or which contains statements which are
not entirely true, any
6-4 money or property the affiant receives is subject to
all debts of the
6-5 decedent.
6-6 (b) Fails to
give notice to other successors as required by subsection 2,
6-7 any money or property the affiant receives is held
by the affiant in trust for
6-8 all other successors who have an interest in the
property.
6-9 4. A person who receives an affidavit containing
the information
6-10 required by subsection 2 is entitled to rely upon
that information, and if the
6-11 person relies in good faith, the person is immune
from civil liability for
6-12 actions based on that reliance.
6-13 5. Upon receiving proof of the death of the
decedent and an affidavit
6-14 containing the information required by this section:
6-15 (a) A
transfer agent of any security shall change the registered
6-16 ownership of the security claimed from the decedent
to the person claiming
6-17 to succeed to ownership of that security.
6-18 (b) A
governmental agency required to issue certificates of ownership
6-19 or registration to personal property shall issue a
new certificate of
6-20 ownership or registration to the person claiming to
succeed to ownership of
6-21 the property.
6-22 6. If any property of the estate not exceeding
$20,000 is located in a
6-23 state which requires an order of a court for the
transfer of the property, or if
6-24 the estate consists of stocks or bonds which must be
transferred by an agent
6-25 outside this state, any person qualified [under]
pursuant to the
provisions
6-26 of subsection 1 to have the stocks or bonds or other
property transferred
6-27 may do so by obtaining a court order directing the
transfer. The person
6-28 desiring the transfer must file a petition, which
may be ex parte,
6-29 containing:
6-30 (a) A
specific description of all the property of the decedent.
6-31 (b) A list of
all the liens and mortgages of record at the date of the
6-32 decedent’s death.
6-33 (c) An
estimate of the value of the property of the decedent.
6-34 (d) The
names, ages of any minors, and residences of the decedent’s
6-35 heirs and devisees.
6-36 (e) A request
for the court to issue an order directing the transfer of the
6-37 stocks or bonds or other property if the court finds
the gross value of the
6-38 estate does not exceed $20,000.
6-39 (f) An
attached copy of the executed affidavit made pursuant to
6-40 subsection 2.
6-41 If the court finds that the gross value of the
estate does not exceed $20,000
6-42 and the person requesting the transfer is entitled
to it, the court may enter
6-43 an order directing the transfer.
6-44 Sec. 11. NRS
147.110 is hereby amended to read as follows:
6-45 147.110 1. Within
15 days after the time for filing claims has
6-46 expired, as provided in this chapter, the personal
representative shall
6-47 examine all claims filed and shall either endorse on
each claim an
6-48 allowance or rejection, with the day and the year
thereof, or shall file a
6-49 notice of allowance or rejection with the date and
the year thereof, and the
7-1 notice of allowance or rejection must be attached to
the claim allowed or
7-2 rejected and filed with the clerk.
7-3 2. If a personal representative refuses or
neglects to endorse on a claim
7-4 an allowance or rejection within 15 days, as
specified in this section, or
7-5 does not file a notice of allowance or rejection,
the claim shall be deemed
7-6 rejected, but the personal representative may,
nevertheless, allow the claim
7-7 at any time before the filing of the final account.
7-8 3. [If a claim
is deemed rejected pursuant to subsection 2, the personal
7-9 representative
must, not more than 10 days after the rejection, provide
7-10 written notice of
the rejection by registered mail to all affected creditors.
7-11 4.] A personal representative need not allow or reject a claim that
was
7-12 not timely filed unless the court otherwise orders.
7-13 Sec. 12. NRS
148.220 is hereby amended to read as follows:
7-14 148.220 1. Notice
of the time and place of sale of real property must
7-15 be published in a newspaper published in the county
in which the property,
7-16 or some portion of the property, is located, if
there is one so published, and
7-17 if not, then in such paper as the court directs, for
2 weeks, being three
7-18 publications, 1 week apart, before the day of sale
or, in the case of a private
7-19 sale, before the day on or after which the sale is
to be made. For good
7-20 cause shown, the court may decrease the number of
publications to one and
7-21 shorten the time for publication to a period not
less than 8 days.
7-22 2. If
the personal representative is the sole devisee or heir of the
7-23 estate, or if all
devisees or heirs of the estate consent in writing, the court
7-24 may waive the
requirement of publication.
7-25 3. If it appears from the
inventory and appraisement that the value of
7-26 the property to be sold does not exceed $5,000, the
personal representative
7-27 may [dispense
with] waive the requirement of
publication and, in lieu
7-28 thereof, post a notice of the time and place of sale
in three of the most
7-29 public places in the county in which the property,
or some portion of the
7-30 property, is located, for 2 weeks before the day of
the sale or, in the case of
7-31 a private sale, before the day on or after which the
sale is to be made.
7-32 [3.] 4. The property proposed to be sold must be
described with
7-33 common certainty in the notice.
7-34 Sec. 13. Chapter
150 of NRS is hereby amended by adding thereto a
7-35 new section to read as follows:
7-36 Notwithstanding any other provision of
this chapter, the court may
7-37 waive the
requirement of any accounting if all interested persons agree
7-38 in writing to the
waiver.
7-39 Sec. 14. NRS
150.180 is hereby amended to read as follows:
7-40 150.180 1. If
a minor is interested in the estate who has no legally
7-41 appointed guardian, the court may appoint a
disinterested attorney to
7-42 represent him who may contest the account as any
other interested person
7-43 might contest it.
7-44 2. The court may also appoint an attorney to
represent unborn,
7-45 incapacitated or absent heirs and devisees.
7-46 3. [All
matters, including allowed claims not addressed in the
7-47 settlement of any
former account, or in entering an order of sale, may be
7-48
contested by
interested persons for cause shown.
8-1 4.] An attorney so appointed must be paid as provided in NRS
8-2 150.060.
8-3 Sec. 15. NRS
155.190 is hereby amended to read as follows:
8-4 155.190 In addition to any order from which an appeal
is expressly
8-5 permitted by this Title, an appeal may be taken to
the supreme court within
8-6 30 days after [its entry from]
the notice of entry of an
order:
8-7 1. Granting or revoking letters testamentary or
letters of
8-8 administration.
8-9 2. Admitting a will to probate or revoking the
probate thereof.
8-10 3. Setting aside an estate claimed not to exceed
$50,000 in value.
8-11 4. Setting apart property as a homestead, or
claimed to be exempt from
8-12 execution.
8-13 5. Granting or modifying a family allowance.
8-14 6. Directing or authorizing the sale or
conveyance or confirming the
8-15 sale of property.
8-16 7. Settling an account of a personal
representative or trustee.
8-17 8. Instructing or appointing a trustee.
8-18 9. Instructing or directing a personal
representative.
8-19 10. Directing or allowing the payment of a debt,
claim, devise or
8-20 attorney’s fee.
8-21 11. Determining heirship or the persons to whom
distribution must be
8-22 made or trust property must pass.
8-23 12. Distributing property.
8-24 13. Refusing to make any order mentioned in this
section or any
8-25 decision wherein the amount in controversy equals or
exceeds, exclusive of
8-26 costs, $5,000.
8-27 14. Granting or denying a motion to enforce the
liability of a surety
8-28 filed pursuant to NRS 142.035.
8-29 15. Granting an order for conveyance or transfer
pursuant to NRS
8-30 148.410.
8-31 Sec. 16. NRS
53.045 is hereby amended to read as follows:
8-32 53.045 [1. Except as otherwise provided in subsection 2,
any] Any
8-33 matter whose existence or truth may be established
by an affidavit or other
8-34 sworn declaration may be established with the same
effect by an unsworn
8-35 declaration of its existence or truth signed by the
declarant under penalty of
8-36 perjury, and dated, in substantially the following
form:
8-37 [(a)]
1. If executed in this state: “I declare under penalty
of perjury
8-38 that the foregoing is true and correct.”
8-39 .................................... Executed
on .......
8-40 (date) (signature)
8-41 [(b)]
2. If executed outside this state: “I declare
under penalty of
8-42 perjury under the law of the State of Nevada that
the foregoing is true and
8-43 correct.”
8-44 .................................... Executed
on
.......
8-45 (date) (signature)
8-46 [2. This section does
not dispense with a requirement of a witness to or
8-47 the authentication
of a signature, or the requirements of NRS 133.050 or a
8-48 similar statute.]
9-1 Sec. 17. Chapter
164 of NRS is hereby amended by adding thereto a
9-2 new section to read as follows:
9-3 When
not otherwise inconsistent with the provisions of chapters 162 to
9-4 167, inclusive,
of NRS, all of the provisions of chapters 132, 153 and 155
9-5 of NRS regulating
the matters of estates:
9-6 1. Apply
to proceedings relating to trusts, as appropriate; or
9-7 2. May
be applied to supplement the provisions of chapters 162 to
9-8 167, inclusive,
of NRS.
9-9 Sec. 18. NRS
164.025 is hereby amended to read as follows:
9-10 164.025 1. The
trustee of a nontestamentary trust may after the death
9-11 of the settlor of the trust cause to be published a
notice in the manner
9-12 specified in paragraph (b) of subsection 1 of NRS
155.020 and mail a copy
9-13 of the notice to known or readily ascertainable
creditors.
9-14 2. The notice must be in substantially the
following form:
9-15 NOTICE TO CREDITORS
9-16 Notice is
hereby given that the undersigned is the duly appointed and
9-17 qualified trustee of the ................ trust.
................, the settlor of that trust
9-18 died on ................. A creditor having a claim
against the trust estate must
9-19 file his claim with the undersigned at the address
given below within 90
9-20 days after the first publication of this notice.
9-21 Dated..............
9-22 ....................
9-23 Trustee
9-24 ....................
9-25 Address
9-26 3. A person having a claim, due or to become
due, against a settlor or
9-27 the trust must file the claim with the trustee
within 90 days after the
9-28 mailing, for those required to be mailed, or 90 days
after publication of the
9-29 first notice to creditors. Any claim against the
trust estate not filed within
9-30 that time is forever barred. After the expiration of
the time, the trustee may
9-31 distribute the assets of the trust to its
beneficiaries without personal
9-32 liability to any creditor who has failed to file a
claim with the trustee.
9-33 4. If the trustee knows or has reason to believe
that the settlor received
9-34 public assistance during his lifetime, the trustee
shall, whether or not he
9-35 gives notice to other creditors, give notice within
30 days after the death to
9-36 the welfare division of the department of human
resources in the manner
9-37 provided in NRS 155.010. If notice to the welfare
division is required by
9-38 this subsection , but is not given, the trust estate and any
assets transferred
9-39 to a beneficiary remain subject to the right of the
welfare division to
9-40 recover public assistance received.
9-41 5. If
a claim is rejected by the trustee, in whole or in part, the trustee
9-42 must, within 10
days of the rejection, notify the claimant of the rejection
9-43 by written notice
forwarded by registered or certified mail to the mailing
9-44 address of the
claimant. The claimant must bring suit in the proper court
9-45 against the
trustee within 60 days after the notice is given, whether the
9-46 claim is due or
not, or the claim is barred forever and the trustee may
9-47 distribute the
assets of the trust to its beneficiaries without personal
9-48 liability to any
creditor whose claim is barred forever.
10-1 Sec. 19. NRS
145.050 is hereby repealed.
10-2 TEXT OF
REPEALED SECTION
10-3 NRS
145.050 Certain regular proceedings and
notices dispensed
10-4 with
by order for summary administration. The order for a summary
10-5 administration of the estate must:
10-6 1. Dispense with all regular proceedings and
further notices, except for
10-7 the notices
required by NRS 145.030, 145.070, 145.075 and 147.010; and
10-8 2. Provide that an inventory and appraisement or
record of value be
10-9 filed with the
clerk.
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