Claims, expenses and taxes in the settlement of a decedent's estate shall be entitled to preference and payment in the following order of priority: (1) Funeral expenses; (2) expenses of settling the estate; (3) claims due for the last sickness of the decedent; (4) all lawful taxes and all claims due the state of Connecticut and the United States; (5) all claims due any laborer or mechanic for personal wages for labor performed by such laborer or mechanic for the decedent within three months immediately before the decease of such person; (6) other preferred claims; and (7) all other claims allowed in proportion to their respective amounts.
(P.A. 87-384, S. 13.)
History: Sec. 45-230n transferred to Sec. 45a-365 in 1991.
Repair to property of estate can constitute expense of settling the estate only if it is necessary to conserve the overall value of the estate or ordinary and necessary to preserve the property in question. 64 CA 15.