A. If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:

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Terms Used In Arizona Laws 14-3805

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Decedent: A deceased person.
  • Estate: includes the property of the decedent, trust or other person whose affairs are subject to this title as originally constituted and as it exists from time to time during administration. See Arizona Laws 14-1201
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Personal representative: includes an executor, an administrator, a successor personal representative, a special administrator and persons who perform substantially the same function under the law governing their status. See Arizona Laws 14-1201
  • State: means a state, territory or possession of the United States, the District of Columbia or the Commonwealth of Puerto Rico. See Arizona Laws 14-9101

1. Costs and expenses of administration.

2. Reasonable funeral expenses.

3. Debts and taxes with preference under federal law.

4. Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him.

5. Debts and taxes with preference under the laws of this state.

6. All other claims.

B. No preference shall be given in the payment of any claim over any other claim of the same class and a claim due and payable shall not be entitled to a preference over claims not due.