§ 28-1-102 - Definitions. - Arkansas Statutes

28-1-102. Definitions.

(a) As used in the Probate Code:

(1) "Child" denotes a natural or adopted child, but does not include a grandchild or other more remote descendant or an illegitimate child except such as would inherit under the law of descent and distribution;

(2) "Claims" includes liabilities of the decedent which survive, whether arising in contract or tort or otherwise, funeral expenses, the cost of a tombstone, expenses of administration, and estate and inheritance taxes;

(3) "County", as applied to counties having more than one (1) district, means "district" unless the sense in which it is used or the applicable law indicates otherwise;

(4) (A) "Devise", when used as a noun, means disposition of real or personal property, or both, by will.

(B) "Devise", when used as a verb, means to dispose of real or personal property, or both, by will;

(5) "Devisee" includes legatee;

(6) "Distributee" denotes a person entitled to real or personal property of a decedent, either by will, as an heir, or as a surviving spouse;

(7) "Estate" denotes the real and personal property of the decedent or ward as from time to time changed in form by sale, reinvestment, or otherwise and as augmented by any accretions and additions and substitutions and diminished by any decreases and distributions;

(8) "Fiduciary" includes personal representative, guardian, and testamentary trustee;

(9) "Foreign personal representative" means a personal representative serving under appointment made by a court of competent jurisdiction of another state or territory of the United States or the District of Columbia;

(10) "Heir" denotes a person entitled by the law of descent and distribution to the real and personal property of an intestate decedent, but does not include a surviving spouse;

(11) "Interested persons" includes any heir, devisee, spouse, creditor, or any other having a property right, interest in, or claim against the estate being administered, and a fiduciary;

(12) "Lease" includes an oil, gas, or mineral lease;

(13) "Legacy" means a disposition of personal property by will;

(14) "Legatee" means a person entitled by will to personal property;

(15) "Letters" includes letters testamentary, of administration, and of guardianship;

(16) "Mortgage" includes deed of trust and vendor's lien;

(17) "Net estate" refers to the real and personal property of a decedent exclusive of homestead rights, dower, family allowances, and enforceable claims against the estate;

(18) "Person" includes a corporation, partnership, or other legal entity;

(19) "Personal representative" means an executor or administrator; and

(20) "Will" includes codicil.

(b) As used in the Probate Code:

(1) The singular includes the plural, and the plural includes the singular; and

(2) The masculine gender includes the feminine and neuter.