North Carolina
Estate Procedure
Pamphlet
for
Executor
Administrator
Collector By Affidavit
IMPORTANT
• The clerk of superior court in all 100 counties serves as the judge of probate
and cannot practice law or give legal advice. Therefore, you should not
ask the clerk or the clerk’s staff to prepare your accounts or to advise you
on the completion of forms or any legal issue.
• You should consult an attorney, especially regarding disbursement of any
funds, any questions about handling insolvent estates, or concerning federal
and state taxes payable by the estate.
• You must keep accurate records and file accurate accounts.
• Court costs and fees must be paid to the clerk of superior court.
You will be informed about the amounts by the clerk’s office.
Published by
N.C. Administrative Office of the Courts
Judge John W. Smith, Director
PO Box 2448
Raleigh, NC 27602
July 2009
For copies of this pamphlet or forms, please contact your local clerk of superior
court or obtain on-line at: www.nccourts.org/Forms/Documents/735.pdf
REGULAR ADMINISTRATION OF AN ESTATE
1. Will, Letters, Executor, Administrator, Personal Representative
(a) When a person dies with a will, the person is said to have died
“testate.” When a person dies without a will, the person has died
“intestate.”
(b) When a person has died, a search should be made to see if that per-
son (the decedent) left a will. If there is a will, the clerk of superior
court, upon application, [Application For Probate And Letters, AOC-
E-201] issues “letters” to the person who qualifies as executor of the
will. “Letters Testamentary” [Letters, AOC-E-403] are the of ficial
written authorization for a person to carry out the responsibilities of
executor of a will.
(c) A search should also be made to determine if the decedent had a safe
deposit box, since the will and other valuable papers or items may be
in the safe deposit box.
If a will is discovered in the safe deposit
box it must be filed with the clerk of superior court.
[G
.S.28A-