Arkansas Code
Chapter 13 - Escheated Estates
§ 28-13-104. Settlement of administrator's accounts

(a) When there is administration granted and there are no known heirs or legal representatives of the intestate, or no person shall appear, within two (2) years after granting letters of administration, to claim the personal estate of the intestate, as next of kin, the administrator, in the settlement of his or her accounts with the proper court, shall account for all money which may come to his or her hands as administrator.
(b) If there is an amount more than sufficient to pay the debts of the deceased and the expenses of the administration, the court, on settlement, shall ascertain the amount remaining in the hands of the administrator and grant duplicate certificates thereof, one (1) of which shall be delivered to the prosecuting attorney and the other to the county treasurer, who shall charge the administrator with the amount.
(c) The administrator shall pay the amount into the county treasury within three (3) months after the settlements. When the administrator pays the amount, the county treasurer shall give him or her a receipt therefor and credit him or her with the amount so paid into the treasury.
(d) The court having the settlement of accounts with the administrator, upon the production of the county treasurer's certificate to them, shall credit the administrator with the amount.
(e) However, if payment shall not be made, the prosecuting attorney for the district shall move the court for judgment against the administrator and his or her securities, or either of them, for such balance and three percent (3%) per month thereon, giving to the administrator and his or her securities ten days' notice of the intended motion. The court shall hear and determine the motion in a summary manner, without the necessity of formal pleading.
(f) If the administrator or his or her securities do not produce the county treasurer's certificate showing full payment into the county treasury, the court shall render judgment against the administrator and his or her securities, or such of them as shall receive notice, for the amount due, and three percent (3%) per month thereon from the time the balance was first ascertained until the rendition of the judgment, and the costs of the proceedings, and issue execution thereon.
(g) If the certificate of the Auditor of State is produced, the administrator and his or her securities shall, nevertheless, be adjudged to pay the costs of the proceedings and shall in no case recover costs.

Structure Arkansas Code