North Carolina Statutes

Chapter 28A Administration of Decedents' Estates

§ 28A-19-9 Gravestone authorized

It is lawful for personal representatives to provide suitable gravestones to mark the graves of their testators or intestates, and to pay for the cost of erecting the same and the cost thereof shall be paid as funeral expenses and credited as such in final accounts. The costs thereof shall be in the sound discretion of the personal representative, having due regard to the value of the estate and to the interests of creditors and needs of the surviving spouse and the heirs and devisees of the estate. Where the personal representative desires to spend more than four hundred dollars ($400.00) for such purpose, and the will does not grant specific authority to the personal representative for such expenditures in excess of four hundred dollars ($400.00), he shall file his petition before the clerk of the court, and such order as will be made by the court shall specify the amount to be expended for such purpose. Provided, however, that if the net estate is of a value in excess of twenty‑five thousand dollars ($25,000), the personal representative may, in his discretion, expend not more than eight hundred dollars ($800.00) for this purpose without securing the order of the court required herein. If the estate is of a value in excess of twenty‑five thousand dollars ($25,000) and the personal representative desires to spend more than eight hundred dollars ($800.00) for such purpose, and the will does not grant specific authority for such expenditure he shall file his petition and secure the order of the court herein required before expending funds for such purpose. However, in no event may more than eight hundred dollars ($800.00) be accounted as gravestone marker cost to be credited as a funeral expense in the final accounts. (1905, c. 444; Rev., s. 102; C.S., s. 108; 1925, c. 4; 1941, c. 102; 1951, c. 373; 1973, c. 1329, s. 3.)

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