Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent‘s estate if the department of state revenue shows:

(1) that the department has reason to believe that a property interest transferred by the decedent under a taxable transfer has not been appraised for inheritance tax purposes in the manner required by this article and that the property involved is located in this state; or

Ask a will, trust or estate question, get an answer ASAP!
Thousands of highly rated, verified estate & trust lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code 6-4.1-9-12

  • Decedent: A deceased person.
  • Probate: Proving a will
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) that the inheritance tax imposed as a result of the decedent’s death, as determined by the department, has not been paid and it has been at least two (2) years since the decedent died.

A resident or special administrator appointed by the court under this section has the same powers and duties as a general administrator.

As added by Acts 1976, P.L.18, SEC.1.