CHAPTER 76 HOUSE BILL No. 2671 (Amended by Chapter 159) An Act concerning the probate code; relating to estate taxes; amending K.S.A. 59-808, 59-
1410, 59-1413, 59-2249, 59-2251, 59-2286, 59-2287, 59-3204 and 59-3302 and repealing
the existing sections.
Be it enacted by the Legislature of the State of Kansas:

      Section  1. K.S.A. 59-808 is hereby amended to read as follows: 59-
808. (a) The personal representative of a nonresident decedent appointed
by a court of this state is entitled to possession of all real and personal
property of the decedent within the jurisdiction of this state and, subject
to the laws of this state and the orders of such court, is entitled to all the
rights the decedent had in that property.

      (b) The personal representative shall:

      (1) Marshal all the decedent's personal property and shall take pos-
session of it, to be held, administered and finally distributed as provided
by law;

      (2) pay the taxes and collect the rents and earnings on the property
until the estate is settled or until delivered by order of the court to the
heirs, devisees and legatees; and

      (3) keep in tenantable repair the buildings and fixtures under the
personal representative's control and may protect them by insurance. The
personal representative, alone or with the heirs or devisees, may maintain
an action for the possession of the real estate or to quiet title to it. The
persons and corporations obligated under (including issuers of) stocks,
securities or other instruments such as those described in K.S.A. 59-805
and amendments thereto, and their agents, are prohibited from obstruct-
ing in any way such possession or the exercise of such rights by such
personal representative. No estate tax or inheritance tax waiver or any
other authority or permission of any other state may be required by such
persons, corporations or their agents as a condition to the payment or
delivery of any money or property due under such instruments or to the
transfer, reregistration or reissuance of stock certificates or other secu-
rities as ordered by the court.

      (c) The court shall not order distribution of any intangible personal
property of the decedent, or the proceeds of its sale, to any legatee,
devisee or heir of the decedent unless the estate and inheritance taxes
attributable to such property, which are properly assessed or assessable
by any other state, have been paid, tendered or provided for, and the
court so finds and declares in its order of distribution.

      Sec.  2. K.S.A. 59-1410 is hereby amended to read as follows: 59-
1410. (a) The executor or administrator may sell real estate of a decedent
(1) whenever the sale thereof is necessary for the payment of reasonable
funeral expenses, expenses of last sickness, wages of servants during the
last sickness, cost of administration, taxes, debts, or legacies charged upon
such real estate, (2) whenever it shall be determined by the court that
the real estate to be sold is a wasting asset and its retention will be det-
rimental to the estate and such sale is for the best interests of the estate
or (3) at such other time as the court shall determine is for the best
interests of the estate. The proceeds of any such sale which shall be
available for distribution shall be distributed to the same persons and in
the same shares as if it had remained real estate.

      (b) For decedents dying before July 1, 1998, the lien of the state for
inheritance taxes shall not extend to any right acquired by a purchaser
through any conveyance made pursuant to this section notwithstanding
any provision of K.S.A. 79-1569, and amendments thereto, to the contrary.

      (c) Every conveyance of real estate of a decedent to a bona fide pur-
chaser, pursuant to the authority of this section, shall transfer such real
estate free and clear from liens and claims of all creditors of the decedent
of the estate of the decedent and of the heirs, devisees and legatees of
the decedent and any such liens or claims shall be transferred to the
proceeds of said such sale received by the executor or administrator mak-
ing the same but such transferral shall not affect inheritance tax liens or
other tax liens against the estate.

      Sec.  3. K.S.A. 59-1413 is hereby amended to read as follows: 59-
1413. (a) If a will authorizes the executor to sell any property, the exec-
utor, or an administrator with the will annexed, may exercise such power
without any order of the district court, unless the will provides otherwise.
Subject to the limitations contained in K.S.A. 59-704, and amendments
thereto, such power may be exercised at any time except when a pro-
ceeding to set aside or contest the will or to probate a later will of the
decedent is pending.

      (b) For decedents dying before July 1, 1998, the lien of the state for
inheritance taxes shall not extend to any right acquired by a purchaser
through any conveyance made pursuant to this section notwithstanding
any provision of K.S.A. 79-1569, and amendments thereto, to the contrary.

      (c) Every conveyance of real estate of a decedent to a bona fide pur-
chaser, pursuant to the authority of this section, shall transfer such real
estate free and clear from liens and claims of all creditors of the decedent
of the estate of the decedent and of the heirs, devisees and legatees of
the decedent and any such liens or claims shall be transferred to the
proceeds of said such sale received by the executor or administrator mak-
ing the same but such transferral shall not affect inheritance tax liens or
other tax liens against the estate.

      Sec.  4. K.S.A. 59-2249 is hereby amended to read as follows: 59-
2249. (a) On the hearing, unless otherwise ordered, the executor or ad-
ministrator shall, and other persons may, be examined relative to the
account and the distribution of the estate. If all the taxes payable by the
estate have been paid so far as there are funds to pay them and the
account is correct, it shall be settled and allowed. If the account is incor-
rect, it shall be corrected and then settled and allowed. Upon settlement
and allowance, the court shall determine the heirs, devisees and legatees
entitled to the estate and assign it to them by its decree, pursuant to the
terms of the will, the laws of intestate succession in effect on the date of
the decedent's death or a valid settlement agreement. The decree shall
name the heirs, devisees and legatees; describe the property; and state
the proportion or part thereof to which each is entitled. The decree shall
be binding as to all the estate of the decedent, whether specifically de-
scribed in the proceedings or not. In the estate of a testate decedent, no
heirs need be named in the decree unless they have, as such, an interest
in the estate.

      (b) No final decree shall be entered for decedents dying before July
1, 1998, until after the determination and payment of inheritance taxes.
When the final decree includes real estate, such decree, or a certified
copy of it, may be entered on the transfer record of the county clerk of
the proper county. When any such decree which includes real estate shall
become final, it shall be the duty of the court to transmit a certified copy
of it to the county clerk and the county clerk shall enter it on the transfer
record in the clerk's office.

      (c) If any person entitled to receive a distributive share of an estate
pursuant to a decree hereunder is the defendant in a garnishment action
or proceeding in which the executor or administrator of the estate is the
garnishee, the person's distributive share shall be subject to the order of
garnishment served upon the executor or administrator, and no property
or funds of the estate shall be delivered or paid over to the person until
further order of the court from which the order of garnishment was is-
sued.

      Sec.  5. K.S.A. 59-2251 is hereby amended to read as follows: 59-
2251. Upon the filing of a petition for determination of descent, the court
shall fix the time and place for the hearing on the petition. Notice of any
such hearing upon which title to real estate is to be assigned shall be given
pursuant to K.S.A. 59-2209 and amendments thereto. In all other cases,
notice shall be given or waived as provided in K.S.A. 59-2208 and amend-
ments thereto. Upon proof of the petition, the court shall allow it and
enter the court's decree assigning the property to the persons entitled
thereto at the time of the decedent's death pursuant to the law of intestate
succession in effect on the date of the decedent's death or a valid settle-
ment agreement. For decedents dying before July 1, 1998, unless the
death of the decedent has occurred more than 10 years prior to the decree
of descent, no decree shall be entered until after the determination and
payment of inheritance taxes.

      Sec.  6. K.S.A. 59-2286 is hereby amended to read as follows: 59-
2286. (a) If a person who is a life tenant or joint tenant in real or personal
property dies either testate or intestate, leaving no property or estate on
which administration proceedings have been had or commenced, any of
the remaindermen having an interest in the real or personal property
subject to such life estate, any survivor of such joint tenancy or any person
claiming any right, title or interest in such real or personal property by,
through or under such remainderman or survivor may have the fact of
the death of the life tenant or joint tenant and the fact of devolution of
title to such real or personal property judicially determined by filing a
petition in the district court of the county in which the real property or
a part of it is situated, or of the county of the residence of the decedent,
alleging the facts of such life estate or joint tenancy; describing such real
or personal property; alleging the death of such life tenant or joint tenant
as the case may be; and setting forth the names and addresses, if known,
of all of the heirs of the decedent, if intestate, or of the decedent's heirs,
devisees and legatees, if testate, and of all other persons known by the
petitioner to claim any interest in the real or personal property. The
petition shall be sworn to by the petitioner, the petitioner's agent or at-
torney.

      (b) Upon the filing of such petition, the court shall enter an order
fixing the date and hour for hearing it, which date shall be not less than
10 days from the date of entry of the order.

      (c) Notice of hearing in all proceedings commenced pursuant to this
section in which real property is to be assigned by the court shall be given
pursuant to K.S.A. 59-2209 and amendments thereto. In all other cases,
notice shall be given or waived as provided by K.S.A. 59-2208 and amend-
ments thereto.

      (d) Upon hearing of such petition, the court shall hear the evidence
and proof of the death. Upon proof that any and all state inheritance taxes
owing and due have been paid, for decedents dying before July 1, 1998,
the court shall enter an order and decree determining the following facts:
(a) (1) The death of the life tenant or joint tenant, as the case may be;
(b) (2) the termination of the life estate or joint tenancy in real or personal
property, as the case may be; and (c) (3) the fact of devolution of title to
the real or personal property to the remaindermen having an interest in
the real or personal property, or the survivor or survivors of such joint
tenancy, as the case may be. Upon entry, the order or decree, unless
appealed as provided by law within 30 days from the date issued, shall be
conclusive of the facts therein found as to all purchasers, encumbrancers
or lienors of such real or personal property acquiring their titles, encum-
brances or liens in good faith, relying upon the decree.

      Sec.  7. K.S.A. 59-2287 is hereby amended to read as follows: 59-
2287. (a) The district court, in its discretion, may refuse to grant letters
in the following cases:

      (1) When the value of real or personal property owned by the dece-
dent is not greater in amount than is allowed by law as exempt property
and the allowance to the surviving spouse or minor children under K.S.A.
59-403 and amendments thereto.

      (2) When the real and personal estate of the decedent does not ex-
ceed $25,000 and the estate is not subject to allowances pursuant to
K.S.A. 59-403 and amendments thereto or such allowances are waived,
any heir, devisee, legatee, creditor or other interested person may petition
for refusal of letters by giving bond in the sum of not less than the value
of the estate. Such bond shall be approved by the district court and con-
ditioned upon the creditor's or heir's assuming the obligation to pay, so
far as the assets of the estate will permit, the debts of the decedent in
the order of their preference, and to distribute the balance, if any, to the
persons entitled thereto under the law, except that real estate sold in
accordance with this section shall be deemed to have marketable title as
ordered by the court, and no creditor, heir or other person shall be
deemed to have an interest after passage of six months following the date
of death.

      (b) Proof may be allowed by or on behalf of the surviving spouse or
minor children before the district court of the value and nature of the
estate. If the court is satisfied that no estate will be left after allowing to
the surviving spouse or minor children their exempt property and statu-
tory allowances, or that the real and personal estate does not exceed
$25,000 when the petition is filed by a creditor or heir, the court may
order that no letters of administration shall be issued on the estate, unless,
upon the petition of other creditors, heirs or parties interested, the ex-
istence of other or further property is shown.

      (c) When a petition is filed under this section by a surviving spouse
or minor children, notice of the proceeding shall be given pursuant to
K.S.A. 59-2222 and amendments thereto.

      (d) Whenever it appears to the court that further proceedings in the
administration of an estate pursuant to this section are unnecessary, and
after payment of Kansas inheritance taxes, if any, for decedents dying
before July 1, 1998, the court shall enter an order terminating the ad-
ministration of such estate. Such order shall be made without notice,
unless the court otherwise orders, and it shall be to the effect that, unless
further estate of the decedent be discovered, all further settlements and
other proceedings concerning the estate be dispensed with and that the
surviving spouse and minor children are relieved of any further obliga-
tions with respect to said the estate. If further estate of the decedent is
discovered and administration is had on it, such administration shall not
abrogate or invalidate or otherwise affect any right, title or interest in
property transferred or vested pursuant to this section unless the court,
for good cause shown, otherwise determines and orders.

      (e) Any will filed pursuant to this section within a period of six months
after the death of the testator may be admitted to probate after such six-
month period.

      Sec.  8. K.S.A. 59-3204 is hereby amended to read as follows: 59-
3204. (a) The executor or administrator appointed under the Kansas sim-
plified estates act shall collect the decedent's assets, file an inventory and
valuation, pay claims of creditors, and for decedents dying before July 1,
1998, secure a determination of Kansas inheritance tax in the manner
provided by the Kansas inheritance tax act and pay taxes owed by the
decedent or the decedent's estate in the manner provided by law.

      (b) The executor or administrator may sell, liquidate or exchange per-
sonal property of the estate not specifically bequeathed. Payment of cred-
itors' claims and sale, liquidation or exchange of personal property here-
under shall not require court supervision.

      (c) The executor or administrator may make a distribution of a be-
quest or of the residue of the estate prior to the closing of the estate, and
such executor or administrator may require a redelivery bond equal to
the value of the property distributed.

      Sec.  9. K.S.A. 59-3302 is hereby amended to read as follows: 59-
3302. (a) Any person interested in an estate may petition for informal
administration.

      (b) The petition shall contain:

      (1) The name and residence address of the petitioner.

      (2) The interest of the petitioner in the estate.

      (3) The name, residence address and date and place of death of the
decedent and a statement that there is property which is subject to ad-
ministration.

      (4) The names, ages, residences, addresses and relationships of the
heirs, devisees and legatees of the decedent and any named fiduciary, if
known or ascertainable with reasonable diligence.

      (5) The name and address of the person who prepared the will, if
known or ascertainable with reasonable diligence.

      (6) An inventory and valuation or appraisal of all of the assets of the
decedent. This information may be set forth in the petition, listed in a
separate document attached to the petition or for decedents dying before
July 1, 1998, supplied by a copy of the Kansas inheritance tax return
attached to the petition.

      (7) A listing of the debts of the decedent, both paid and unpaid; an
estimate of costs and expenses of informal administration, including rea-
sonable fees; and a statement of those specific moneys belonging to de-
cedent's estate which are proposed to be used to pay unsatisfied debts of
the decedent and the expenses of informal administration. This infor-
mation may be set forth in the petition, listed in a separate document
attached to the petition or, for decedents dying before July 1, 1998, to the
extent contained therein, supplied by a copy of the Kansas inheritance
tax return attached to the petition.

      (8) For decedents dying before July 1, 1998, proof of the determi-
nation and payment of Kansas inheritance taxes.

      (9) The nature and form of disposition requested, including a state-
ment of whether the property will pass by will, the law of descent and
distribution or valid settlement agreement. If the property is to pass by
will or valid settlement agreement, the will or valid settlement agreement
shall be attached.

      (10) The reasons informal administration is appropriate.

      (11) A request that the petitioner or other named person be desig-
nated to carry out the orders made by the court.

      (12) The amount and type of bond or bonds to be given.

      (13) A statement that if informal administration is denied, which al-
ternative under K.S.A. 59-3305, and amendments thereto, is requested,
and if simplified or supervised administration is requested, the name and
address of the person proposed to be appointed as executor or adminis-
trator.

 Sec.  10. K.S.A. 59-808, 59-1410, 59-1413, 59-2249, 59-2251, 59-
2286, 59-2287, 59-3204 and 59-3302 are hereby repealed.
 Sec.  11. This act shall take effect and be in force from and after its
publication in the statute book.

Approved April 6, 2000.
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