North Carolina § 30-21 - Report of clerk or magistrate.

§ 30-21. Report of clerk or magistrate.

The clerk of court, or magistrate upon assignment, shall make and sign three lists of the money or other personal property assigned to each person, stating their quantity and value, and the deficiency to be paid by the personal representative. Where the allowance is to the surviving spouse, one of these lists shall be delivered to the surviving spouse. Where the allowance is to a child, one of these lists shall be delivered to the surviving parent with whom the child is living; or to the child's guardian or next friend if the child is not living with the surviving parent; or to the child if the child is not living with the surviving parent and has no guardian or next friend. One list shall be delivered to the personal representative. One list shall be returned by the magistrate or clerk, within 20 days after the assignment, to the superior court of the county in which administration was granted or the will probated, and the clerk shall file and record the list, together with any judgment entered pursuant to G.S. 30-20 . History (1868-9, c. 93, s. 15; Code, s. 2123; Rev., s. 3099; C.S., s. 4116; 1961, c. 749, s. 7; 1971, c. 528, s. 24; 1989, c. 11, s. 3; 1997-310, s. 3; 2011-344, s. 7; 2012-71, s. 2(c).) Editor's Note. - Session Laws 2011-344, s. 7, which substituted "delivered to the surviving spouse" for "delivered to him" in the second sentence, and twice deleted "or next friend" following "guardian" in the third sentence, was applicable to estates of decedents dying on or after January 1, 2012. Effect of Amendments. - Session Laws 2011-344, s. 7, effective January 1, 2012, and applicable to estates of decedents dying on or after that date, substituted "delivered to the surviving spouse" for "delivered to him" in the second sentence, and twice deleted "or next friend" following "guardian" in the third sentence. Session Laws 2012-71, s. 2(c), effective June 26, 2012, in the third sentence, added "or next friend" twice, and substituted "with the surviving" for "with said surviving", and substituted "if the child" for "if said child", and substituted "list" for "same" in the fifth sentence.