At or before the time fixed for hearing, any parties at interest may file objections to the personal representative’s report, actions, and accounting, in which case the hearing on the accounting shall automatically be continued until a date certain, when, subject to the probate court’s power to grant continuances, the same shall be heard as other cases pending in the probate court with like right of appeal to the superior court. In such case, an appeal by consent may be taken to the superior court; provided, however, that such appellate procedures shall not apply to cases provided for by Article 6 of Chapter 9 of Title 15. The parties at interest who have been served with notice as provided in subsection (c) of Code Section 53-7-73 and who have filed no objections to the report and accounting need not be served with notice of an appeal or any other or further proceedings, and their consent shall not be required for an appeal to the superior court.
History. Code 1981, § 53-7-74 , enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 40; Ga. L. 2020, p. 377, § 1-53/HB 865.
The 2020 amendment, effective January 1, 2021, in this Code section, substituted “automatically be” for “be automatically”, inserted “probate” twice, substituted “court. In” for “court; in”, substituted “; provided, however, that such appellate procedures” for “. Such appellate procedures”, and substituted “with notice as provided in subsection (c) of Code Section 53-7-73” for “appropriately”.
Law reviews.
For article, “Some Problems in Providing for Nonjudicial Settlement of the Trustee’s Accounts,” see 3 Ga. St. B.J. 417 (1967).
For article, “Fiduciary Problems of the Executor and Trustee: Conflicts of Interest, Violations of Fiduciary Duties, Surcharge, and Other Remedies of Beneficiaries,” see 9 Ga. St. B.J. 187 (1972).
Structure Georgia Code
Title 53 - Wills, Trusts, and Administration of Estates
Chapter 7 - Administration of Estates Generally
Article 6 - Settlement of Accounts
Part 2 - Annual Returns and Intermediate Reports
§ 53-7-67. Required Annual Filing; Reporting Period
§ 53-7-69. Power of Testator to Dispense With Necessity of Return
§ 53-7-69.1. Annual Statement of Receipts and Disbursements
§ 53-7-70. Examination and Recordation of Returns and Vouchers; Evidentiary Effect
§ 53-7-71. Return of Nonresident or Deceased Personal Representative
§ 53-7-72. Docket of Persons Liable to Make Returns; Failure to Make Returns
§ 53-7-73. Filing and Contents of Intermediate Report; Notice to Heirs and Beneficiaries
§ 53-7-74. Filing of Objections to Intermediate Report; Continuation of Hearing; Appeal
§ 53-7-75. Construction of Will by Superior Court
§ 53-7-76. Judgment Surcharging Fiduciary