Every claim against the estate of a decedent shall be itemized, accompanied by a proper voucher, stating the character of the claim, whether open account, note, bond, bill, writing obligatory, judgment, decree, or other evidence of debt, and the amount thereof, and from what date and on what items interest runs and at what percent per annum, and stating further that the claim is just and true, and that the creditor, or any prior owner of the claim, if such there was, hath not received any part of the money stated to be due, or any security or satisfaction for the same, except what is credited. The vouchers for a judgment or decree shall be an abstract thereof; for a specialty, bond, note, bill of exchange, writing obligatory, or other instrument, shall be the instrument itself, or a true copy thereof, or proof of the same in case the instrument be lost; and for an open account, an itemized copy of the account. This section shall not apply to taxes.
Structure West Virginia Code
Chapter 44. Administration of Estates and Trusts
§44-3A-1. Election to Make Article Applicable
§44-3A-4. Notice of Claim; Settlement in Certain Cases
§44-3A-4a. Short Form Settlement
§44-3A-5. Reference to Fiduciary Commissioner; Exceptions and Limitations
§44-3A-6. Claims to Be Proved by Vouchers and Affidavits in First Instance
§44-3A-7. Claims to Be Proved; Objections to Claims; Hearings; Funeral Expenses
§44-3A-8. Claims May Be Presented Before Publication of Notice
§44-3A-9. Proof of Contingent or Unliquidated Claims
§44-3A-10. Continuances Until All Claims and Objections Passed On
§44-3A-11. Personal Representative to Exhibit Offsets to Claims
§44-3A-12. How Heir or Devisee May Protect Himself Against Lien on Property
§44-3A-13. No Claim Barred by Statute of Limitations to Be Allowed
§44-3A-14. Effect of Presenting Claim as to Statute of Limitations
§44-3A-15. Advance Payment of Certain Claims
§44-3A-19. Summary Settlement Before Fiduciary Supervisor
§44-3A-20. How Contingent and Unliquidated Claims and Claims Not Matured May Be Provided For
§44-3A-21. Exceptions to Fiduciary Supervisor’s or Fiduciary Commissioner’s Report; Return of Report
§44-3A-22. Hearing on Report and Exceptions; Appeal; Effect of Confirmation
§44-3A-24. Reports of Delinquent Filings
§44-3A-25. Report of Claims to Be Recorded
§44-3A-26. Order in Which Debts of Decedent Are to Be Paid
§44-3A-27. Creditors to Be Paid in Order of Classification; When Classes Paid Ratably
§44-3A-28. When Personal Representative Not Liable for Funds Distributed
§44-3A-29. When Claims and Legacies May Be Paid and Estate Distributed
§44-3A-31. When Personal Representative Not Compelled to Make Distribution
§44-3A-32. When Claims Not Presented and Proved Barred of Recovery From Personal Representative
§44-3A-33. When Distributees and Legatees May Be Sued on Claims; Extent of Liability; Costs
§44-3A-34. When Enforcement of Lien to Secure Claim Barred
§44-3A-35. Fiduciary Commissioners
§44-3A-36. Fiduciary Commissioners; Powers and Duties Generally
§44-3A-37. Special Fiduciary Commissioners; Continuance of Present References; Compensation
§44-3A-38. Matters That Will Disqualify Fiduciary Commissioners
§44-3A-39. Disposition by Fiduciary Commissioner of Inventories and Accounts of Sales
§44-3A-40. Fiduciary Commissioners to Inspect Bonds of Fiduciaries
§44-3A-42. Fees to Be Charged by Fiduciary Supervisor or Fiduciary Commissioner; Disposition of Fees