Tennessee § 30-4-102 - Chapter definitions.

§ 30-4-102. Chapter definitions.

As used in this chapter, unless the context clearly requires otherwise: “Affiant” means the person executing the affidavit provided for in § 30-4-103; “Court” means the court then exercising probate jurisdiction in the county in which the decedent had legal residence on the date of death; “Person” means an individual, partnership, firm, business trust, corporation or other legal entity, and includes both singular and plural and masculine and feminine, as appropriate; “Property” means personal property, or any interest in personal property, owned by the decedent on the date of death, other than personal property held as tenants by the entirety or jointly with right of survivorship or personal property payable to a beneficiary other than the decedent's estate; and “Small estate” means the estate of a decedent in which the value of the property does not exceed fifty thousand dollars ($50,000). Acts 1972, ch. 687, § 2; 1974, ch. 529, § 1; 1979, ch. 81, § 1; T.C.A., § 30-2002; Acts 1997, ch. 426, § 12; 2014, ch. 829, §§ 1, 8. Compiler's Notes. Acts 1997, ch. 426, § 26 provided that the amendments to this section by that act shall apply to all estates of decedents dying on or after January 1, 1998, and to all wills, other documents and proceedings related thereto. Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), §§ 936, 938. Law Reviews. Administration Under the Small Estates Act (Judge Herschel P. Franks), 14 No. 4 Tenn. B.J. 3 (1978). Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978).