One Click Case Law for § 53-7-180
O.C.G.A. § 53-7-168 <-- --> O.C.G.A. §53-7-181

2010 Georgia Code

TITLE 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES

CHAPTER 7 - ADMINISTRATION OF ESTATES GENERALLY
ARTICLE 7 - SETTLEMENT OF ACCOUNTS
PART 2 - ANNUAL RETURNS AND INTERMEDIATE FINAL REPORTS
§ 53-7-180 - (Pre-1998 Probate Code) Annual returns of fiduciaries; verifications; filing of vouchers or affidavits as to each item; change in reporting period

O.C.G.A. 53-7-180 (2010)
53-7-180. (Pre-1998 Probate Code) Annual returns of fiduciaries; verifications; filing of vouchers or affidavits as to each item; change in reporting period


(a) Within 60 days after the anniversary date of his qualification, in each year, every administrator, executor, guardian, trustee, and other fiduciary required by the laws of this state to make annual returns shall make a true and just accounting upon oath of his receipts and expenditures in behalf of the estate during the year preceding the anniversary date of qualification, together with a note or memorandum of any other fact necessary to the exhibition of the true condition of the estate. With this return, either the original vouchers shall be filed, showing the correctness of each item, or, in lieu thereof, the fiduciary making the return shall attach an affidavit stating that the original vouchers have been compared to each item on the return and that the return is correct; but the judge of the probate court shall require the original vouchers to be produced for good cause shown. If the original vouchers are filed with the return, they shall remain in the judge's office 30 days. If any of the receipts are for cotton, corn, or other products sold, the voucher or return shall show the cost of each, the price at which it was sold, the name of purchaser, and the time of sale.

(b) The judge of the probate court, upon petition of the fiduciary or upon the judge's own motion, may change the reporting period from the year immediately preceding the anniversary date of qualification to the year immediately preceding a date ordered by the judge. In lieu of changing the reporting date, the judge of the probate court is authorized to accept and approve a return even if the return does not cover the appropriate reporting period; however, such acceptance shall not change the reporting period established by either the anniversary date of qualification or a subsequent order of the judge, unless the judge also enters an order changing the reporting date.