Title 53, Chapter 7, Section 40
( 53-7-40)
Unless otherwise provided by law, all property of the estate, both
real and personal, shall be liable for the payment of claims against
the estate 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. If the estate is solvent,
the personal representative is authorized to provide a suitable
protection for the grave; (3) Other necessary expenses of administration; (4) Reasonable expenses of the decedent's last illness; (5) Unpaid taxes or other debts due the state or the United
States; (6) Judgments, secured interests, and other liens created during
the lifetime of the decedent, to be paid according to their
priority of lien. Secured interests and other liens on specific
property shall be preferred only to the extent of such property;
and (7) All other claims. |