Section 45a-341 - (Formerly Sec. 45-202). Inventory to be filed. Property included in inventory. Appraisal. Time limits. Sale of personal property. Hearing(a)(1) An inventory of all the property of every deceased person and insolvent debtor, except real property situated outside the state, duly appraised, shall be made and signed under penalty of false statement by the fiduciary.(2) When any personal property of a deceased person or insolvent debtor is outside of this state the court may receive an inventory of such property, accompanied by such evidence of its value as it deems sufficient and signed under penalty of false statement by the fiduciary.(3) The inventory and appraisal of the estate of any deceased nonresident shall include only such interest as the decedent had at the time of his or her death in the real property and tangible personal property situated in this state and intangible personal property, provided intangible personal property shall not be included if the proceeding in this state with regard to such estate is ancillary to a proceeding in another jurisdiction.(4) The fiduciary shall appraise or cause to be appraised such inventoried property at its fair market value.(b)(1) The fiduciary shall file the inventory in the court of probate having jurisdiction of the estate of the deceased person or insolvent debtor within two months after the acceptance of the bond or other qualification of the fiduciary.(2) The court may, for cause shown, extend the time for the filing of such inventory to not more than four months from the qualification of the fiduciary.(c) If the court grants administration of a decedent's estate to a person other than (1) the person designated in the will as executor or successor to such executor, (2) the surviving spouse, (3) any child of the decedent or any guardian of such child as the court shall determine, (4) any grandchild of the decedent or any guardian of such grandchild as the court shall determine, (5) the decedent's parents, (6) any brother or sister of the decedent, or (7) the next of kin entitled to share in the estate, the fiduciary appointed by the court shall file an inventory as required by this section prior to the sale, either under a power in the will or under the laws of this state, of any property other than real estate; except that if the fiduciary appointed is a state bank and trust company or national banking association authorized to do business in this state, such fiduciary shall not be required to file such an inventory of intangible personal property prior to sale. The fiduciary shall send a copy of such inventory to each person interested in the estate and shall notify each such person by regular mail, that a sale of certain items in the inventory is contemplated. Such notice shall inform the recipient that he or she may object to such sale by filing a notice of objection in writing with the court of probate having jurisdiction of the estate of the decedent within five days after receipt of such notice of sale. Upon receipt of such notice of objection, the court shall set a time and place for a hearing, with notice to all persons interested in the estate.(d) Notwithstanding the provisions of subsection (c) of this section, upon application by the fiduciary, the court may order a sale of personal property without a hearing prior to the filing of an inventory and notice of sale, provided the court finds that an expeditious sale is necessary for the protection of the estate and a delay would cause irreparable harm to the estate.(e) The fiduciary shall file an inventory containing a legal description of any real estate of the decedent prior to a sale pursuant to sections 45a-162 to 45a-169, inclusive, and sections 45a-427 and 45a-428.Conn. Gen. Stat. § 45a-341
(1949, Rev., S. 6987; 1953, S. 2932d; 1967, P.A. 558, S. 47; 1971, P.A. 863, S. 13; P.A. 77-614, S. 139, 610; P.A. 78-167, S. 3, 4, 7; P.A. 80-476, S. 256; P.A. 82-2, S. 3; P.A. 83-23; 83-520, S. 7; P.A. 95-316, S. 3; P.A. 99-84, S. 20; P.A. 01-127, S. 1.)
Annotations to former section 45-202: Inventory not to be rejected because it contains property, title to which is disputed. K. 103. Suit may be maintained on bond for fraudulent inventory. 1 D. 15. Inventory necessary on which to base order of sale. Id., 312. Duty of administrator to inventory estate fraudulently conveyed by decedent. 3 C. 294; 11 C. 287; 52 C. 439; 60 C. 480. Condition of bond broken by failure to return inventory within time stipulated. 5 C. 383. Omission to file inventory evidence that estate is sufficient to pay all legacies. 7 C. 138. Administrator not liable for failure to inventory fraudulently assigned estate when he has no knowledge of fraud. 8 C. 108. Court of Probate may correct errors in inventories and receive new ones. 9 C. 197. How assignment in trust to creditor inventoried. Id., 473. Real estate as well as personal to be inventoried. 12 C. 35. Foreign judgment need not be inventoried here. 19 C. 248. General practice not to inventory open and unsettled accounts. 21 Conn. 243. Omission of trustee of assigned estate to inventory assets of debtor is not conclusive that assignment is fraudulent. 26 C. 426. Full value of property withheld from inventory, correct rule of damages. 32 C. 330. Additional inventory should be made on finding more property. Id., 558. Cited. 66 C. 508. Nature and purpose of inventory. 67 C. 455; 77 C. 655. Application to nonresident decedents. 76 C. 617. Application to property of resident decedent located outside the state; right of court to require additional inventory. 77 Conn. 644; Id., 657. Law formerly did not require choses in action to be inventoried; effect of collecting them. 80 C. 620. Burden of proof and evidence on application for correction of inventory to include omitted property. 84 Conn. 659. Duty to inventory property fraudulently conveyed or where deed is not recorded. 85 Conn. 698. Rule of valuation. 91 Conn. 532. Cited. 110 C. 46. History of section. 126 C. 139. Valuation should be made as of date of death. Id., 144. The liability of a debtor could be in no way affected by the inventorying of or the failure to inventory a chose in action. 138 C. 376. Cited. 169 Conn. 218. Cited. 20 Conn.Supp. 262. Annotation to present section: Cited. 239 Conn. 553.