TN 14 (10-14)
GN 02315.083 Utah – Small Estates
A. Policy – Utah Small Estates
Utah law permits collection and distribution of small estates under $100,000 by affidavit. Section 75-3-1201 of the Utah Code provides that after thirty days have elapsed since the decedent’s death, any person indebted to the decedent shall make payment of the indebtedness to a person claiming to be a successor of the decedent upon being presented an affidavit made by or on behalf of the successor.
B. Contents of Affidavit
The affidavit must state that:
The value of the entire estate subject to administration, wherever located, less liens and encumbrances, does not exceed $100,000;
Thirty (30) days have elapsed since the death of the decedent;
No application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction; and
The claiming successor is entitled to payment.
C. Effect of Affidavit
Section 75-3-1202 of the Utah Code provides that the person paying the successor pursuant to an affidavit is discharged and released as if the person had dealt with the personal representative of the decedent. The person is not required to inquire into the truth of any statement in the affidavit. If any person to whom an affidavit is delivered refuses to pay, payment may be compelled through judicial process and the person to whom an affidavit is delivered and refusing to pay could be liable for damages for an amount up to three times the value of the debt plus reasonable costs and attorney fees at the discretion of the court. Any person to whom payment is made is answerable and accountable therefore to any personal representative of the estate or to any other person having a superior right.