2-7-811. Final report and accounting and petition for distribution; contents; notice and hearing thereon.
(a) When the estate is ready to be closed, the personal representative shall file with the clerk of court, under oath, his final report and accounting and petition for distribution.
(b) The final report and accounting and petition for distribution shall set forth the following:
(i) An accurate description of all the real estate of which the decedent died seized, stating the nature and extent of his interest therein, which has not been sold and conveyed by the personal representative;
(ii) Whether the deceased died testate or intestate;
(iii) The name and place of residence of the surviving spouse, or that none survived the deceased;
(iv) In intestate estates, the name and place of residence of each of the heirs and their relationship to the deceased;
(v) In testate estates, the name and place of residence of each of the devisees and their relationship to the deceased;
(vi) Whether any legacy or devise remains in charge on the real estate, and the nature and amount thereof;
(vii) Whether any distributee is under any legal disability;
(viii) The name of the conservator or trustee for any distributee and the court from which his letters were issued;
(ix) An accounting of all the monies and personal property coming into the hands of the personal representative unless such accounting is waived by all interested parties;
(x) A statement as to whether or not all statutory requirements pertaining to taxes, including the requirements of W.S. 2-7-812(a), have been complied with;
(xi) The personal representative's proposed distribution of the estate.
(c) The final report and accounting and petition for distribution shall be set down for hearing before the court. A copy thereof together with a notice of hearing shall be served as provided in W.S. 2-7-204 and 2-7-205.
(d) At or prior to the time fixed in the notice of hearing, any interested party who wishes to object shall file his objections in writing, in duplicate, with the clerk.
(e) Upon the hearing, any matter appearing in the final report and accounting and petition for distribution and any matter improperly omitted therefrom may be called in question by written objection timely filed except only such matters as to which there has previously been a final adjudication. The personal representative shall have the burden of proof as to any issue of fact or law raised at the hearing. Upon conclusion of the hearing the court shall make and enter such order as the facts and the law require.