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28-65-320. Accounting.
Arkansas Code — all titles (historical 2020) · legal_authorities
28-65-320. Accounting.
(a) Unless otherwise directed by the court, a guardian of the estate shall file with the court a written verified account of his or her administration:
(1) Annually within sixty (60) days after the anniversary date of his or her appointment; and
(2) Within sixty (60) days after termination of his or her guardianship.
(b) Notice of the hearing of every accounting shall be given to the same persons and in the same manner as is required by §§ 28-65-207 and 28-65-208 for notice of the petition for the appointment of a guardian, except that the court may dispense with the giving of notice to a mentally incompetent ward upon a satisfactory showing that the giving of notice would be detrimental to his or her well-being.
(c) With respect to each item for which credit is claimed, the account shall show whether or not the item has been paid, and, in either event, the court may allow or disallow any item in whole or in part, subject to such protection as is extended the guardian with respect to actions taken by him or her in good faith in reliance upon orders previously made by the court.
(d) When notice has been given as provided in subsection (b) of this section, the settlement by the court of an account is binding upon all persons concerned, subject to the right of appeal and to the power of the courts to vacate its final order.
(e) The provisions of §§ 28-52-101, 28-52-103 — 28-52-105, 28-52-107, 28-52-108, and 28-52-110 relating to accounting by a personal representative shall apply also to accounting by a guardian.
(f) A guardian who fails to file an accounting within the time limit prescribed by this section may be denied compensation for services performed between the date an accounting should have been filed and the date it is filed.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 28-65-320
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:28-65-320
Source file: gov.ar.code.title.28.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2e4749107613833e8dfc8d951a66831b4bd9f78969caa5d5bc1ef97f46f929a7
Source location: content.xml paragraph 9532
Stored source content
28-65-320. Accounting.
(a) Unless otherwise directed by the court, a guardian of the estate shall file with the court a written verified account of his or her administration:
(1) Annually within sixty (60) days after the anniversary date of his or her appointment; and
(2) Within sixty (60) days after termination of his or her guardianship.
(b) Notice of the hearing of every accounting shall be given to the same persons and in the same manner as is required by §§ 28-65-207 and 28-65-208 for notice of the petition for the appointment of a guardian, except that the court may dispense with the giving of notice to a mentally incompetent ward upon a satisfactory showing that the giving of notice would be detrimental to his or her well-being.
(c) With respect to each item for which credit is claimed, the account shall show whether or not the item has been paid, and, in either event, the court may allow or disallow any item in whole or in part, subject to such protection as is extended the guardian with respect to actions taken by him or her in good faith in reliance upon orders previously made by the court.
(d) When notice has been given as provided in subsection (b) of this section, the settlement by the court of an account is binding upon all persons concerned, subject to the right of appeal and to the power of the courts to vacate its final order.
(e) The provisions of §§ 28-52-101, 28-52-103 — 28-52-105, 28-52-107, 28-52-108, and 28-52-110 relating to accounting by a personal representative shall apply also to accounting by a guardian.
(f) A guardian who fails to file an accounting within the time limit prescribed by this section may be denied compensation for services performed between the date an accounting should have been filed and the date it is filed.
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Arkansas Code — all titles (historical 2020) · legal_authorities
28-52-101. Liability of personal representative.
(a) Property of the Estate. A personal representative shall be liable for and chargeable in his or her accounts with all of the estate of the decedent which, at any time, comes into his or her possession, including income therefrom. However, he or she shall not be:
(1) Accountable for any debts due the decedent or other assets of the estate which, without his or her fault, remain uncollected;
(2) Entitled to any profit by the increase of the estate or value thereof; and
(3) Chargeable for any loss of, damage to, or decrease in value of the estate which occurs without his or her fault.
(b) Property Not a Part of Estate. A personal representative shall be chargeable in his or her accounts with property not a part of the estate which comes into his or her hands at any time and shall be liable to the persons entitled to that property, if:
(1) The property was received under a duty imposed on him or her by law in the capacity of personal representative; or
(2) He or she has commingled the property with the assets of the estate.
(c) Breach of Duty. A personal representative shall be liable and chargeable in his or her accounts for loss resulting from:
(1) Neglect or unreasonable delay in collecting the assets of the estate;
(2) Neglect or unreasonable delay in any sale, mortgage, or lease of the property of the estate which has been ordered by the court;
(3) Neglect or unreasonable delay in paying over money or delivering property of the estate which is in his or her hands;
(4) Embezzlement or commingling of the assets of the estate with other property;
(5) Self dealing;
(6) The wrongful acts or omissions of his or her corepresentative which he or she could have prevented by the exercise of ordina
Source: Arkansas Code — historical release 78 (November 6, 2020) · 28-52-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 28-52-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
28-52-103. Filing of accounts.
(a) A personal representative must file with the court a verified account of his or her administration:
(1) Upon filing a petition for final settlement;
(2) Upon the revocation of his or her letters;
(3) Upon his or her application to resign and before his or her resignation is accepted by the court;
(4) Annually during the period of administration unless the court otherwise directs; and
(5) At any other time when directed by the court either of its own motion or on the application of an interested person.
(b)(1)(A) If the personal representative dies or becomes incompetent, his or her account may be presented by his or her personal representative or the guardian of his or her estate to, and may be settled by, the court in which the estate of which he or she was personal representative is being administered.
(B) Upon petition of the successor of the deceased or incompetent personal representative, the court shall compel the personal representative or guardian to render an account of the administration of the estate of the decedent, and the court shall settle the account as in other cases.
(2) A surety on the bond of a personal representative may file an account on behalf of his or her principal when the principal, or his or her personal representative or guardian, if he or she is deceased or incompetent, is in default in the filing of such an account.
(c)(1) If a personal representative fails to present his or her account for settlement when due, it shall be the duty of the clerk to issue a citation in any county in the state where the delinquent personal representative may reside or be found, requiring him or her to present his or her account for settlement within thirty (30) days and to show cause why an attachment sh
Source: Arkansas Code — historical release 78 (November 6, 2020) · 28-52-103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 28-52-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
28-65-207. Notice of hearing for appointment.
(a) Notice of the hearing for the appointment of a guardian need not be given to any person:
(1) Who has signed the petition;
(2) Who has in writing waived notice of the hearing, except the alleged incapacitated person may not waive notice;
(3) Who actually appears at the hearing;
(4) Whose existence, relationship to the alleged incapacitated person, or whereabouts is unknown and cannot by the exercise of reasonable diligence be ascertained;
(5) Other than the alleged incapacitated person, whom the court finds to be beyond the limits of the continental United States or himself or herself incompetent; or
(6) The alleged incapacitated person if the court finds that he or she is detained or confined by a foreign power or has disappeared.
(b) Except as provided in subsection (a) of this section, before the court shall appoint a guardian, other than a temporary guardian, notice of the hearing of the application for the appointment of the guardian shall be served upon the following:
(1) The alleged incapacitated person if over fourteen (14) years of age, and the alleged incapacitated person shall be notified of his or her rights under § 28-65-213. This notice shall be served with the notice of hearing;
(2) The parents of the alleged incapacitated person, if the alleged incapacitated person is a minor;
(3) The spouse, if any, of the alleged incapacitated person;
(4) Any other person who is the guardian of the person or of the estate of the alleged incapacitated person, or any other person who has the care and custody of the alleged incapacitated person, and the director of any agency from which the respondent is receiving services;
(5) The Department of Human Services when the petition seeks appointment of
Source: Arkansas Code — historical release 78 (November 6, 2020) · 28-65-207
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 28-65-207. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
28-65-208. Notice of other hearings.
Whenever notice of a hearing in a guardianship proceeding is required, the notice shall be served upon the following who do not appear or in writing waive notice of hearing:
(1) The guardian of the person;
(2) The guardian of the estate; and
(3) If directed by the court:
(A) Any department, bureau, agency, or political subdivision of the United States or of this state which makes or awards compensation, pension, insurance, or other allowance for the benefit of the ward's estate;
(B) Any department, bureau, agency, or political subdivision of the United States or of this state or any charitable organization, which may be charged with the supervision, control, or custody of the incapacitated person; or
(C) Any other person whom the court may designate.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 28-65-208
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 28-65-208. This identifies an authority to review, not proof of applicability.