New Hampshire Revised Statutes 87:25 – Conditions of Allowance of Account or Motion for Summary Administration
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Terms Used In New Hampshire Revised Statutes 87:25
- Executor: A male person named in a will to carry out the decedent
- Lien: A claim against real or personal property in satisfaction of a debt.
- Probate: Proving a will
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
- Trustee: A person or institution holding and administering property in trust.
No final account or motion for summary administration of an executor, administrator, or trustee shall be allowed by the probate court until the certificate of the department of revenue administration has been filed in said court, stating that all tax returns required by the provisions of this chapter have been filed and that the amounts of taxes have been paid, and that provision has been made for any taxes which may become due on said property or interest secured by deposit, or by lien on real estate.