North Carolina § 7A-307 - Costs in administration of estates.

§ 7A-307. Costs in administration of estates.

In the administration of the estates of decedents, minors, incompetents, of missing persons, in the administration of trusts under wills and under powers of attorney, in trust proceedings under G.S. 36C-2-203, in estate proceedings under G.S. 28A-2-4, in power of attorney proceedings under G.S. 32C-1-116(a), and in collections of personal property by affidavit, the following costs shall be assessed: For the use of the courtroom and related judicial facilities, the sum of ten dollars ($10.00), to be remitted to the county. Funds derived from the facilities fees shall be used in the same manner, for the same purposes, and subject to the same restrictions, as facilities fees assessed in criminal actions. For the upgrade, maintenance, and operation of the judicial and county courthouse telecommunications and data connectivity, the sum of four dollars ($4.00), to be credited to the Court Information Technology Fund. For support of the General Court of Justice, the sum of one hundred six dollars ($106.00), plus an additional forty cents (40›) per one hundred dollars ($100.00), or major fraction thereof, of the gross estate, not to exceed six thousand dollars ($6,000). Gross estate shall include the fair market value of all personalty when received, and all proceeds from the sale of realty coming into the hands of the fiduciary, but shall not include the value of realty. In collections of personal property by affidavit, the fee based on the gross estate shall be computed from the information in the final affidavit of collection made pursuant to G.S. 28A-25-3 and shall be paid when that affidavit is filed. In all other cases, this fee shall be computed from the information reported in the inventory. If additional gross estate, including income, comes into the hands of the fiduciary after the filing of the inventory, the fee for such additional value shall be computed from the information reported in the account or report disclosing such additional value. For each filing the minimum fee shall be fifteen dollars ($15.00). Sums collected under this subdivision shall be remitted to the State Treasurer. Notwithstanding subdivision (2) of this subsection, the fee of forty cents (40›) per one hundred dollars ($100.00), or major fraction, of the gross estate, not to exceed six thousand dollars ($6,000), shall not be assessed on personalty received by a trust under a will when the estate of the decedent was administered under Chapters 28 or 28A of the General Statutes. Instead, a fee of twenty dollars ($20.00) shall be assessed on the filing of each annual and final account. However, the fee shall be assessed only on newly contributed or acquired assets, all interest or other income that accrues or is earned on or with respect to any existing or newly contributed or acquired assets, and realized gains on the sale of any and all trust assets. Newly contributed or acquired assets do not include assets acquired by the sale, transfer, exchange, or otherwise of the amount of trust property on which fees were previously assessed. Notwithstanding subdivisions (1) and (2) of this subsection, the only cost assessed when the estate is administered or settled pursuant to G.S. 28A-25-6 shall be a fee of twenty dollars ($20.00) to be assessed upon filing of the application. Notwithstanding subdivision (2) of this subsection, the fee of forty cents (40›) per one hundred dollars ($100.00), or major fraction, of the gross estate shall not be assessed on the gross estate of a trust that is the subject of a proceeding under G.S. 36C-2-203 if there is no requirement in the trust that accountings be filed with the clerk. Notwithstanding subdivisions (1) and (2) of this subsection, the only cost assessed in connection with the qualification of a limited personal representative under G.S. 28A-29-1 shall be a fee of twenty dollars ($20.00) to be assessed upon the filing of the petition. For probate of a will without qualification of a personal representative, the clerk shall assess a facilities fee as provided in subdivision (1) of this subsection and shall assess for support of the General Court of Justice, the sum of twenty dollars ($20.00). For the support of the General Court of Justice, the sum of twenty dollars ($20.00) shall accompany any filing of a notice of hearing on a motion not listed in G.S. 7A-308 that is filed with the clerk. No costs shall be assessed to a notice of hearing on a motion containing as a sole claim for relief the taxing of costs, including attorneys' fees, or to a motion filed pursuant to G.S. 1C-1602 or G.S. 1C-1603. No more than one fee shall be assessed for any motion for which a notice of hearing is filed, regardless of whether the hearing is continued, rescheduled, or otherwise delayed. For the filing of a caveat to a will, the clerk shall assess for support of the General Court of Justice, the sum of two hundred dollars ($200.00). Notwithstanding subdivisions (1) and (2) of this subsection, the only cost assessed in connection with the reopening of an estate administration under G.S. 28A-23-5 shall be forty cents (40›) per one hundred dollars ($100.00), or major fraction, of any additional gross estate, including income, coming into the hands of the fiduciary after the estate is reopened; provided that the total cost assessed when added to the total cost assessed in all prior administrations of the estate shall not exceed six thousand dollars ($6,000). For the filing of a petition for an elective share proceeding, the clerk shall assess for support of the General Court of Justice, the sum of two hundred dollars ($200.00). In collections of personal property by affidavit, the facilities fee and thirty dollars ($30.00) of the General Court of Justice fee shall be paid at the time of filing the qualifying affidavit pursuant to G.S. 28A-25-1. If the sole asset of the estate is a cause of action, these fees shall be paid at the time of the qualification of the fiduciary. The clerk shall assess the following miscellaneous fees: Filing and indexing a will with no probate The following additional expenses, when incurred, are also assessable or recoverable, as the case may be: Witness fees, as provided by law. Counsel fees, as provided by law. Costs on appeal, of the original transcript of testimony, if any, insofar as essential to the appeal. Fees for personal service of civil process, and other sheriff's fees, as provided by law. Fees of guardians ad litem, referees, receivers, commissioners, surveyors, arbitrators, appraisers, and other similar court appointees, as provided by law. Costs assessed before the clerk shall be added to costs assessable on appeal to the judge or upon transfer to the civil issue docket. Nothing in this section shall affect the liability of the respective parties for costs, as provided by law. - first page .....................................................$ 1.00 - each additional page or fraction thereof ....................... .25 (2) Issuing letters to fiduciaries, per letter over five letters issued .........................................................................1.00 (3) Inventory of safe deposits of a decedent, per box, per day ......15.00 (4) Taking a deposition .............................................10.00 (5) Docketing and indexing a will probated in another county in the State - first page .......................................................6.00 - each additional page or fraction thereof ......................... .25 (6) Hearing petition for year's allowance to surviving spouse or child, in cases not assigned to a magistrate, and allotting the same .............20.00 History (1965, c. 310, s. 1; 1967, c. 691, s. 31; 1969, c. 1190, s. 30; 1971, c. 1181, s. 1; 1973, c. 1335, s. 1; 1981, c. 691, s. 4; 1983, c. 713, ss. 10-17; 1985, c. 481, ss. 1-5; 1985 (Reg. Sess., 1986), c. 855; 1987, c. 837; 1989, c. 719; 1991 (Reg. Sess., 1992), c. 811, ss. 4, 5; 1997-310, s. 4; 1998-212, s. 29A.12(d); 2000-109, s. 4(d); 2001-413, s. 1.2; 2001-424, s. 22.14(d); 2002-135, ss. 2, 3; 2005-276, s. 43.1(d); 2007-323, ss. 30.8(d), 30.10(b); 2008-107, s. 29.8(d); 2008-193, s. 2; 2009-444, s. 3; 2009-451, s. 15.20(h), (i); 2009-570, s. 29; 2011-145, s. 31.23(d); 2011-344, s. 2; 2011-391, s. 62; 2012-142, s. 16.5(e); 2013-225, s. 4(c); 2013-360, s. 18B.17(c); 2015-241, s. 18A.23(e); 2017-158, s. 13; 2017-197, s. 5.4A(c); 2018-40, s. 3; 2019-243, s. 11(a); 2020-60, s. 3.) Editor's Note. - Session Laws 2001-424, s. 22.14(i), provides: "The Administrative Office of the Courts shall report by April 15 of each year to the Chairs of the House of Representatives and Senate Appropriations Committees and the Chairs of the House of Representatives and Senate Appropriations Subcommittees on Justice and Public Safety on the amount remitted to the State Bar pursuant to the provisions of G.S. 7A-304(a)(4), G.S. 7A-305(a)(2), G.S. 7A-306(a)(2), and 7A-307(a)(2). Each report shall include the amount remitted year-to-date and the projected amount for the entire fiscal year." Session Laws 2001-424, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2001'." Session Laws 2001-424, s. 36.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2001-2003 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2001-2003 fiscal biennium." Session Laws 2001-424, s. 36.5, is a severability clause. Subdivisions (a)(5) and (6) were originally enacted by Session Laws 2011-344, s. 2, as subdivisions (a)(4) and (5). The subdivisions have been renumbered at the direction of the Revisor of Statutes. Session Laws 2011-344, s. 2, which inserted "in estate proceedings under G.S. 28A-2-4" in the introductory paragraph of subsection (a), and added subdivisions (a)(5) and (a)(6), was applicable to estates of decedents dying on or after January 1, 2012. Session Laws 2013-225, s. 8, made the amendment to subdivision (a)(4) by Session Laws 2013-225, s. 4(c), applicable to pleadings filed on or after July 1, 2013. Session Laws 2013-360, s. 18B.17(d), made the amendment to subdivision (a)(4) by Session Laws 2013-360, s. 18B.17(c), applicable to notices of hearing on a motion not listed in G.S. 7A-308 filed on or after August 1, 2013. Session Laws 2013-360, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2013.'" Session Laws 2013-360, s. 38.5 is a severability clause. Session Laws 2017-197, s. 5.4A(c), was contingent upon Senate Bill 257, 2017 Regular Session, becoming law. Senate Bill 257 was enacted as Session Laws 2017-57. Session Laws 2018-40, s. 14, is a severability clause. Session Laws 2019-243, s. 11(c), made the amendment to subsections (a) and (b1) of this section by Session Laws 2019-243, s. 11(a), effective January 1, 2020, and applicable to notices issued on or after that date. Session Laws 2020-60, s. 4, made subdivision (a)(7) of this section, as added by Session Laws 2020-60, s. 3, effective December 1, 2020, and applicable to estates of decedents dying on or after that date. Effect of Amendments. - Session Laws 2008-107, s. 29.8(d), effective July 20, 2008, and applicable to all costs assessed and collected on or after that date, added subdivision (a)(1a). Session Laws 2009-444, s. 3, effective October 1, 2009, and applicable to estates of persons dying on or after that date, substituted "G.S. 36C-2-203" for "G.S. 36A-23.1" in the introductory language of subsection (a) and in subdivision (a)(2c); and added subdivision (a)(2d). Session Laws 2009-451, s. 15.20(h), effective September 1, 2009, and applicable to fees assessed or collected on or after that date, substituted "three dollars ($3.00)" for "one dollar ($1.00)" in subdivision (a)(1a); and in subdivision (a)(2), substituted "seventy-five dollars ($75.00)" for "fifty dollars ($50.00)" in the first sentence, and "seventy-five-dollar ($75.00)" for "fifty-dollar ($50.00)" in the last sentence. Session Laws 2009-570, s. 29, effective August 28, 2009, substituted "G.S. 36C-2-203" for "G.S. 36A-23.1" in the introductory language of subsection (a) and in subdivision (a)(2c). Session Laws 2011-145, s. 31.23(d), effective July 1, 2011, in subdivision (a)(2), substituted "one hundred six dollars ($106.00)" for "seventy-five dollars ($75.00)" in the first sentence, and "one dollar and fifty cents ($1.50) of each one hundred six-dollar General Court of Justice fee" for "two dollars and five cents ($2.05) of each seventy-five-dollar ($75.00) General Court of Justice fee" in the last sentence; and added subdivision (a)(4). Session Laws 2011-344, s. 2, effective January 1, 2012, and applicable to estates of decedents dying on or after that date, inserted "in estate proceedings under G.S. 28A-2-4" in the introductory paragraph of subsection (a); and added subdivisions (a)(5) and (a)(6). Session Laws 2012-142, s. 16.5(e), effective July 2, 2012, and expiring June 30, 2013, inserted "State judicial facilities and" and inserted "and Facilities" in subdivision (a)(1a). Session Laws 2013-225, s. 4(c), effective July 1, 2013, added "or to a motion filed pursuant to G.S. 1C-1602 or G.S. 1C-1603" in subdivision (a)(4). For applicability, see editor's note. Session Laws 2013-360, s. 18B.17(c), effective August 1, 2013, in subdivision (a)(4), substituted "of a notice of hearing on a motion" for "requiring a notice of hearing and containing one or more motions," inserted "notice of a hearing on a," and added the last sentence. For applicability, see editor's note. Session Laws 2015-241, s. 18A.23(d), effective July 1, 2015, in subsection (a), substituted "telecommunications and data connectivity" for "phone systems" in subdivision (1a). Session Laws 2017-158, s. 13, effective July 21, 2017, in subdivision (a)(2) deleted "and shall be paid when the inventory is filed with the clerk." following "inventory" at the end of the fourth sentence and substituted "computed from the information reported in the account" for "assessed and paid upon the filing of any account" in the fifth sentence; and deleted the former second sentence which read: "In all other cases, these fees shall be paid at the time of filing of the first inventory." Session Laws 2017-197, s. 5.4A(c), effective July 31, 2017, deleted the last sentence in subdivision (a)(2), which read: "The State Treasurer shall remit the sum of one dollar and fifty cents ($1.50) of each one hundred six-dollar ($106.00) General Court of Justice fee collected under this subdivision to the North Carolina State Bar for the provision of services described in G.S. 7A-474.4." Session Laws 2018-40, s. 3, effective June 22, 2018, in the introductory paragraph of subsection (a), substituted "in the administration of trusts" for "and trusts" and inserted "in power of attorney proceedings under G.S. 32C-1-116(a)." Session Laws 2019-243, s. 11(a), in subdivision (a)(2b), substituted "the only cost" for "no costs shall be" and inserted "shall be a fee of twenty dollars ($20.00) to be assessed upon filing of the application" at the end; and substituted "20.00" for "8.00" in subdivision (b1)(6). For effective date and applicability, see editor' note. Session Laws 2020-60, s. 3, added subdivision (a)(7). For effective date and applicability, see editor's note.