§ 28A-28-6. Spouse's assumption of liabilities. - North Carolina Statutes

§28A‑28‑6.  Spouse's assumption of liabilities.

If the clerk grants the orderfor summary administration, the spouse shall be deemed to have assumed, to theextent of the value of the property received by the spouse under the will ofthe decedent or by intestate succession, all liabilities of the decedent thatwere not discharged by reason of death and liability for all taxes and validclaims against the decedent or the estate. The value of the property is thefair market value of the property on the date of death of the decedent less anyliens or encumbrances on the property so received. The spouse may assert anydefense, counterclaim, cross‑claim, or setoff which would have beenavailable to the decedent if the decedent had not died except for actions listedin G.S. 28A‑18‑1(b). A spouse shall not be deemed to have assumedany liabilities of the decedent that were discharged by reason of death. (1995,c. 294, s. 1.)