Texas Estates Code

§ 1204.102 — CONTENTS OF ACCOUNT

ES § 1204.102Title 3. GUARDIANSHIP AND RELATED PROCEDURES · Part F. EVALUATION, MODIFICATION, OR TERMINATION OF GUARDIANSHIP · Ch. 1204. FINAL SETTLEMENT, ACCOUNTING, AND DISCHARGE · Art. C. ACCOUNT FOR FINAL SETTLEMENT

Statute text

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(a)Except as provided by Subsection (b), it is sufficient for an account for final settlement to:

(1)refer to the inventory without describing each item of property in detail; and

(2)refer to and adopt any guardianship proceeding concerning sales, renting, leasing for mineral development, or any other transaction on behalf of the guardianship estate, including an exhibit, account, or voucher previously filed and approved, without restating the particular items.

(b)An account for final settlement shall be accompanied by proper vouchers supporting each item included in the account for which the guardian has not already accounted and, either by reference to any proceeding described by Subsection (a) or by a statement of the facts, must show:

(1)the property, rents, revenues, and profits received by the guardian, and belonging to the ward, during the term of the guardianship;

(2)the disposition made of the property, rents, revenues, and profits;

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Legislative history

Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.