Connecticut 2010 Regular Session

Connecticut House Bill HB05407 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Substitute House Bill No. 5407
	1	+	General Assembly Substitute Bill No. 5407
	2	+	February Session, 2010 _____HB05407FIN___042610____
2	3
3		-	~~Public Act No. 10-184~~
	4	+	General Assembly
4	5
5		-	AN ACT CONCERNING PROBATE FEES AND THE RECORDING OF PROBATE PROCEEDINGS.
	6	+	Substitute Bill No. 5407
	7	+
	8	+	February Session, 2010
	9	+
	10	+	_____HB05407FIN___042610____
	11	+
	12	+	AN ACT CONCERNING PROBATE FEES.
6	13
7	14		Be it enacted by the Senate and House of Representatives in General Assembly convened:
8	15
9	16		Section 1. Section 45a-107 of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2011):
10	17
11	18		(a) The basic costs for all proceedings in the settlement of the estate of any deceased person, including succession and estate tax proceedings, shall be in accordance with the provisions of this section.
12	19
13	20		(b) For estates in which proceedings were commenced on or after January 1, 2011, costs shall be computed as follows:
14	21
15	22		(1) The basis for costs shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (4) and (5) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for costs that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum cost be less than twenty-five dollars.
16	23
17	24		(2) Except as provided in subdivision (3) of this subsection, costs shall be assessed in accordance with the following table:
18	25
19	26
20	27
21		-	Basis for Computation
22		-	Of Costs Total Cost
23		-	0 to $500 $25
24		-	$501 to $1,000 $50
25		-	$1,000 to $10,000 $50, plus 1% of all
26		-	in excess of $1,000
27		-	$10,000 to $500,000 $150, plus .35% of all
28		-	in excess of $10,000
29		-	$500,000 to $4,754,000 $1,865, plus .25% of all
30		-	in excess of $500,000
31		-	$4,754,000 and over $12,500
	28	+	T1 Basis for Computation
	29	+	T2 Of Costs Total Cost
	30	+	T3 0 to $500 $25
	31	+	T4 $501 to $1,000 $50
	32	+	T5 $1,000 to $10,000 $50, plus 1% of all
	33	+	T6 in excess of $1,000
	34	+	T7 $10,000 to $500,000 $150, plus .35% of all
	35	+	T8 in excess of $10,000
	36	+	T9 $500,000 to $4,754,000 $1,865, plus .25% of all
	37	+	T10 in excess of $500,000
	38	+	T11 $4,754,000 and over $12,500
	39	+
	40	+	T1
32	41
33	42		Basis for Computation
	43	+
	44	+	T2
34	45
35	46		Of Costs
36	47
37	48		Total Cost
38	49
	50	+	T3
	51	+
39	52		0 to $500
40	53
41	54		$25
	55	+
	56	+	T4
42	57
43	58		$501 to $1,000
44	59
45	60		$50
46	61
	62	+	T5
	63	+
47	64		$1,000 to $10,000
48	65
49	66		$50, plus 1% of all
50	67
	68	+	T6
	69	+
51	70		in excess of $1,000
	71	+
	72	+	T7
52	73
53	74		$10,000 to $500,000
54	75
55	76		$150, plus .35% of all
56	77
	78	+	T8
	79	+
57	80		in excess of $10,000
	81	+
	82	+	T9
58	83
59	84		$500,000 to $4,754,000
60	85
61	86		$1,865, plus .25% of all
62	87
	88	+	T10
	89	+
63	90		in excess of $500,000
	91	+
	92	+	T11
64	93
65	94		$4,754,000 and over
66	95
67	96		$12,500
68	97
69	98		(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for costs is less than ten thousand dollars and a full estate is opened, the minimum cost shall be one hundred fifty dollars.
70	99
71	100		(4) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for costs pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
72	101
73	102		(5) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for costs pursuant to subdivision (1) of this subsection.
74	103
75	104		[(b)] (c) For estates in which proceedings were commenced on or after April 1, 1998, and prior to January 1, 2011, costs shall be computed as follows:
76	105
77	106		(1) The basis for costs shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for costs that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum cost be less than twenty-five dollars.
78	107
79	108		(2) Except as provided in subdivisions (3) and (4) of this subsection, costs shall be assessed in accordance with the following table:
80	109
81	110
82	111
83		-	Basis for Computation
84		-	Of Costs Total Cost
85		-	0 to $ 500 $ 25
86		-	$ 501 to $ 1,000 $ 50
87		-	$ 1,000 to $ 10,000 $ 50, plus 1% of all
88		-	in excess of $ 1,000
89		-	$ 10,000 to $ 500,000 $ 150, plus . 35% of all
90		-	in excess of $ 10,000
91		-	$ 500,000 to $ 4,754,000 $ 1,865, plus . 25% of all
92		-	in excess of $ 500,000
93		-	$ 4,754,000 and over $ 12,500
	112	+	T12 Basis for Computation
	113	+	T13 Of Costs Total Cost
	114	+	T14 0 to $500 $25
	115	+	T15 $501 to $1,000 $50
	116	+	T16 $1,000 to $10,000 $50, plus 1% of all
	117	+	T17 in excess of $1,000
	118	+	T18 $10,000 to $500,000 $150, plus .35% of all
	119	+	T19 in excess of $10,000
	120	+	T20 $500,000 to $4,754,000 $1,865, plus .25% of all
	121	+	T21 in excess of $500,000
	122	+	T22 $4,754,000 and over $12,500
	123	+
	124	+	T12
94	125
95	126		Basis for Computation
	127	+
	128	+	T13
96	129
97	130		Of Costs
98	131
99	132		Total Cost
100	133
	134	+	T14
	135	+
101	136		0 to $500
102	137
103	138		$25
	139	+
	140	+	T15
104	141
105	142		$501 to $1,000
106	143
107	144		$50
108	145
	146	+	T16
	147	+
109	148		$1,000 to $10,000
110	149
111	150		$50, plus 1% of all
112	151
	152	+	T17
	153	+
113	154		in excess of $1,000
	155	+
	156	+	T18
114	157
115	158		$10,000 to $500,000
116	159
117	160		$150, plus .35% of all
118	161
	162	+	T19
	163	+
119	164		in excess of $10,000
	165	+
	166	+	T20
120	167
121	168		$500,000 to $4,754,000
122	169
123	170		$1,865, plus .25% of all
124	171
	172	+	T21
	173	+
125	174		in excess of $500,000
	175	+
	176	+	T22
126	177
127	178		$4,754,000 and over
128	179
129	180		$12,500
130	181
131	182		(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for costs is less than ten thousand dollars and a full estate is opened, the minimum cost shall be one hundred fifty dollars.
132	183
133	184		(4) In estates where the gross taxable estate is less than six hundred thousand dollars, in which no succession tax return is required to be filed, a probate fee of .1 per cent shall be charged against non-solely-owned real estate, in addition to any other fees computed under this section.
134	185
135	186		[(c)] (d) For estates in which proceedings were commenced on or after July 1, 1993, and prior to April 1, 1998, costs shall be computed as follows:
136	187
137	188		(1) The basis for costs shall be: (A) The gross estate for succession tax purposes, as provided in section 12-349, or the inventory, including all supplements thereto, whichever is greater, plus (B) all damages recovered for injuries resulting in death minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for costs that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum cost be less than ten dollars.
138	189
139	190		(2) Except as provided in subdivision (3) of this subsection, costs shall be assessed in accordance with the following table:
140	191
141	192
142	193
143		-	Basis for Computation
144		-	Of Costs Total Cost
145		-	0 to $ 1,000 $ 10. 00
146		-	$ 1,000 to $ 10,000 $ 10, plus 1% of all
147		-	in excess of $ 1,000
148		-	$ 10,000 to $ 500,000 $ 100, plus . 30% of all
149		-	in excess of $ 10,000
150		-	$ 500,000 to $ 4,715,000 $ 1,570, plus . 20% of all
151		-	in excess of $ 500,000
152		-	$ 4,715,000 and over $ 10,000
	194	+	T23 Basis for Computation
	195	+	T24 Of Costs Total Cost
	196	+	T25 0 to $1,000 $10.00
	197	+	T26 $1,000 to $10,000 $10, plus 1% of all
	198	+	T27 in excess of $1,000
	199	+	T28 $10,000 to $500,000 $100, plus .30% of all
	200	+	T29 in excess of $10,000
	201	+	T30 $500,000 to $4,715,000 $1,570, plus .20% of all
	202	+	T31 in excess of $500,000
	203	+	T32 $4,715,000 and over $10,000
	204	+
	205	+	T23
153	206
154	207		Basis for Computation
	208	+
	209	+	T24
155	210
156	211		Of Costs
157	212
158	213		Total Cost
159	214
	215	+	T25
	216	+
160	217		0 to $1,000
161	218
162	219		$10.00
	220	+
	221	+	T26
163	222
164	223		$1,000 to $10,000
165	224
166	225		$10, plus 1% of all
167	226
	227	+	T27
	228	+
168	229		in excess of $1,000
	230	+
	231	+	T28
169	232
170	233		$10,000 to $500,000
171	234
172	235		$100, plus .30% of all
173	236
	237	+	T29
	238	+
174	239		in excess of $10,000
	240	+
	241	+	T30
175	242
176	243		$500,000 to $4,715,000
177	244
178	245		$1,570, plus .20% of all
179	246
	247	+	T31
	248	+
180	249		in excess of $500,000
	250	+
	251	+	T32
181	252
182	253		$4,715,000 and over
183	254
184	255		$10,000
185	256
186	257		(3) If the basis for costs is less than ten thousand dollars and a full estate is opened, the minimum cost shall be one hundred dollars.
187	258
188	259		[(d)] (e) For estates in which proceedings were commenced on or after July 1, 1983, and prior to July 1, 1993, costs shall be computed as follows:
189	260
190	261		(1) The basis for costs shall be: (A) The gross estate for succession tax purposes, as provided in section 12-349, minus one-third of the first fifty thousand dollars of any part of the gross estate for succession tax purposes that passes other than by will or under the laws of intestacy, plus (B) all damages recovered for injuries resulting in death minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages.
191	262
192	263		(2) Costs shall be assessed in accordance with the following table:
193	264
194	265
195	266
196		-	Basis for Computation
197		-	Of Costs Total Cost
198		-	0 to $ 1,000 $ 10. 00
199		-	$ 1,000 to $ 10,000 $ 10, plus 1% of all
200		-	in excess of $ 1,000
201		-	$ 10,000 to $ 100,000 $ 100, plus . 30% of all
202		-	in excess of $ 10,000
203		-	$ 100,000 to $ 200,000 $ 370, plus . 25% of all
204		-	in excess of $ 100,000
205		-	$ 200,000 to $ 500,000 $ 620, plus . 2% of all
206		-	in excess of $ 200,000
207		-	$ 500,000 to $ 1,000,000 $ 1,220, plus . 15% of all
208		-	in excess of $ 500,000
209		-	$ 1,000,000 to $ 5,000,000 $ 1,970, plus . 125% of all
210		-	in excess of $ 1,000,000
211		-	$ 5,000,000 and over $ 6,970, plus . 1% of all
212		-	in excess of $ 5,000,000
	267	+	T33 Basis for Computation
	268	+	T34 Of Costs Total Cost
	269	+	T35 0 to $1,000 $10.00
	270	+	T36 $1,000 to $10,000 $10, plus 1% of all
	271	+	T37 in excess of $1,000
	272	+	T38 $10,000 to $100,000 $100, plus .30% of all
	273	+	T39 in excess of $10,000
	274	+	T40 $100,000 to $200,000 $370, plus .25% of all
	275	+	T41 in excess of $100,000
	276	+	T42 $200,000 to $500,000 $620, plus .2% of all
	277	+	T43 in excess of $200,000
	278	+	T44 $500,000 to $1,000,000 $1,220, plus .15% of all
	279	+	T45 in excess of $500,000
	280	+	T46 $1,000,000 to $5,000,000 $1,970, plus .125% of all
	281	+	T47 in excess of $1,000,000
	282	+	T48 $5,000,000 and over $6,970, plus .1% of all
	283	+	T49 in excess of $5,000,000
	284	+
	285	+	T33
213	286
214	287		Basis for Computation
	288	+
	289	+	T34
215	290
216	291		Of Costs
217	292
218	293		Total Cost
219	294
	295	+	T35
	296	+
220	297		0 to $1,000
221	298
222	299		$10.00
	300	+
	301	+	T36
223	302
224	303		$1,000 to $10,000
225	304
226	305		$10, plus 1% of all
227	306
	307	+	T37
	308	+
228	309		in excess of $1,000
	310	+
	311	+	T38
229	312
230	313		$10,000 to $100,000
231	314
232	315		$100, plus .30% of all
233	316
	317	+	T39
	318	+
234	319		in excess of $10,000
	320	+
	321	+	T40
235	322
236	323		$100,000 to $200,000
237	324
238	325		$370, plus .25% of all
239	326
	327	+	T41
	328	+
240	329		in excess of $100,000
	330	+
	331	+	T42
241	332
242	333		$200,000 to $500,000
243	334
244	335		$620, plus .2% of all
245	336
	337	+	T43
	338	+
246	339		in excess of $200,000
	340	+
	341	+	T44
247	342
248	343		$500,000 to $1,000,000
249	344
250	345		$1,220, plus .15% of all
251	346
	347	+	T45
	348	+
252	349		in excess of $500,000
	350	+
	351	+	T46
253	352
254	353		$1,000,000 to $5,000,000
255	354
256	355		$1,970, plus .125% of all
257	356
	357	+	T47
	358	+
258	359		in excess of $1,000,000
	360	+
	361	+	T48
259	362
260	363		$5,000,000 and over
261	364
262	365		$6,970, plus .1% of all
	366	+
	367	+	T49
263	368
264	369		in excess of $5,000,000
265	370
266	371		[(e)] (f) For estates in which proceedings were commenced prior to July 1, 1983, costs shall be computed as follows:
267	372
268	373
269	374
270		-	With respect to any Costs computed under:
271		-	estate in which any
272		-	proceedings were
273		-	commenced or succession
274		-	tax documents filed:
275		-	Prior to January 1, 1968 Section 45-17 of the
276		-	1961 supplement to
277		-	the general statutes
278		-	Prior to July 1, 1969, but Section 45-17a of the
279		-	on or after January 1, 1968 1967 supplement to
280		-	the general statutes
281		-	Prior to July 1, 1978, but Section 45-17a of the
282		-	on or after July 1, 1969 1969 supplement to
283		-	the general statutes
284		-	Prior to July 1, 1983, but Section 45-17a of the
285		-	on or after July 1, 1978 general statutes,
286		-	revised to
287		-	January 1, 1983
	375	+	T50 With respect to any Costs computed under:
	376	+	T51 estate in which any
	377	+	T52 proceedings were
	378	+	T53 commenced or succession
	379	+	T54 tax documents filed:
	380	+	T55 Prior to January 1, 1968 Section 45-17 of the
	381	+	T56 1961 supplement to
	382	+	T57 the general statutes
	383	+	T58 Prior to July 1, 1969, but Section 45-17a of the
	384	+	T59 on or after January 1, 1968 1967 supplement to
	385	+	T60 the general statutes
	386	+	T61 Prior to July 1, 1978, but Section 45-17a of the
	387	+	T62 on or after July 1, 1969 1969 supplement to
	388	+	T63 the general statutes
	389	+	T64 Prior to July 1, 1983, but Section 45-17a of the
	390	+	T65 on or after July 1, 1978 general statutes,
	391	+	T66 revised to
	392	+	T67 January 1, 1983
	393	+
	394	+	T50
288	395
289	396		With respect to any
290	397
291	398		Costs computed under:
292	399
	400	+	T51
	401	+
293	402		estate in which any
	403	+
	404	+	T52
294	405
295	406		proceedings were
296	407
	408	+	T53
	409	+
297	410		commenced or succession
298	411
	412	+	T54
	413	+
299	414		tax documents filed:
	415	+
	416	+	T55
300	417
301	418		Prior to January 1, 1968
302	419
303	420		Section 45-17 of the
304	421
	422	+	T56
	423	+
305	424		1961 supplement to
306	425
	426	+	T57
	427	+
307	428		the general statutes
	429	+
	430	+	T58
308	431
309	432		Prior to July 1, 1969, but
310	433
311	434		Section 45-17a of the
312	435
	436	+	T59
	437	+
313	438		on or after January 1, 1968
314	439
315	440		1967 supplement to
316	441
	442	+	T60
	443	+
317	444		the general statutes
	445	+
	446	+	T61
318	447
319	448		Prior to July 1, 1978, but
320	449
321	450		Section 45-17a of the
322	451
	452	+	T62
	453	+
323	454		on or after July 1, 1969
324	455
325	456		1969 supplement to
326	457
	458	+	T63
	459	+
327	460		the general statutes
	461	+
	462	+	T64
328	463
329	464		Prior to July 1, 1983, but
330	465
331	466		Section 45-17a of the
332	467
	468	+	T65
	469	+
333	470		on or after July 1, 1978
334	471
335	472		general statutes,
336	473
	474	+	T66
	475	+
337	476		revised to
	477	+
	478	+	T67
338	479
339	480		January 1, 1983
340	481
341	482		[(f)] (g) If more than one hearing is held in any matter under this section, an additional charge of twenty-five dollars shall be payable to the court by the estate, or, in the discretion of the court, by any interested party against whom the court shall assess such additional charge.
342	483
343	484		[(g)] (h) If the total time of any one hearing in the matter exceeds one hour, an additional charge of twenty-five dollars per hour for each hour in excess of the first hour shall be payable to the court by the estate, or at the discretion of the court by any interested party against whom the court shall assess the additional charge, provided the additional charge shall not exceed three hundred dollars.
344	485
345	486		[(h)] (i) A charge of fifty dollars shall be payable to the court by any creditor applying to the Court of Probate pursuant to section 45a-364 or 45a-401 for consideration of a claim. If such claim is allowed by the court, the court may order the fiduciary to reimburse the charge from the estate.
346	487
347	488		[(i) A charge of fifty dollars for an appeal shall be payable to the court by the appellant.]
348	489
349	490		(j) A charge of fifty dollars plus the actual costs of rescheduling the adjourned hearing shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, provided the court may waive the charge and costs for cause shown.
350	491
351	492		(k) In no event shall any fee exceed ten thousand dollars for any estate in which proceedings were commenced prior to April 1, 1998, and twelve thousand five hundred dollars for any estate in which proceedings were commenced on or after April 1, 1998.
352	493
353	494		(l) In the case of decedents who die on or after January 1, 2011:
354	495
355		-	(1) Any costs assessed under this section that are not paid within thirty days of the date of an invoice from the court of probate shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;
	496	+	(1) Any costs assessed under this section that are not paid within thirty days of the date of the invoice from the court of probate shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;
356	497
357		-	(2) If a tax return or a copy of a tax return required under subparagraph (C) of subdivision (3) of subsection (b) of section 12-392 is not filed with a court of probate by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392~~, or by the date an extension under subdivision (4) of subsection (b) of section 12-392 expires~~, the costs that would have been due under this section if ~~such~~ return ~~or copy~~ had been filed ~~by such due date or expiration date~~ shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date ~~or expiration date, whichever is later,~~ until paid. If a return or copy is filed with a court of probate on or before such due date or expiration date, whichever is later, the costs assessed shall bear interest as provided in subdivision (1) of this subsection;
	498	+	(2) If a tax return or a copy of a tax return required under subparagraph (C) of subdivision (3) of subsection (b) of section 12-392 is not filed with a court of probate by the due date for such return or copy under subdivision (1) of subsection (a) of section 12-392, the costs that would have been due under this section if the return had been filed shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date until paid; and
358	499
359		-	(3) A court of probate may extend the time for payment of any costs under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A court of probate may not waive interest outside of any extension period;
360		-
361		-	(4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:
362		-
363		-	(A) The basis for costs for the estate does not exceed forty thousand dollars; or
364		-
365		-	(B) The basis for costs for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for costs passes to a surviving spouse.
	500	+	(3) A court of probate may, for reasonable cause shown, extend the time for payment of any costs, including interest, under this section. No additional interest shall accrue during the period of such extension. A court of probate may not waive interest outside of any extension period.
366	501
367	502		Sec. 2. Section 45a-110 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
368	503
369	504		(a) The costs, fees, charges and expenses provided for in connection with proceedings under section 45a-107, as amended by this act, with respect to a decedent's estate shall be paid for by the executor or administrator, or if there is no such fiduciary, by the transferee filing the succession tax return under section 12-359 or a tax return under section 12-392.
370	505
371	506		(b) The costs, fees, charges and expenses provided for in connection with proceedings under section 45a-108, as amended by this act, with respect to an accounting shall be paid by the trustee, guardian, conservator or other fiduciary.
372	507
373	508		(c) In the case of any proceeding under sections 45a-106 to 45a-112, inclusive, as amended by this act, commenced on motion of the court such costs, fees, charges and expenses shall be paid by the party against whom such costs are assessed by the court.
374	509
375	510		(d) In all other cases, the petitioner shall pay the costs, fees, charges and expenses provided for by sections 45a-106 to 45a-112, inclusive, as amended by this act, unless otherwise provided by law.
376	511
377	512		Sec. 3. (NEW) (Effective January 1, 2011) Whenever a court determines that a refund is due an applicant, petitioner, moving party or other person for any costs, fees, charges or expenses incurred under the provisions of sections 45a-106 to 45a-112, inclusive, of the general statutes, as amended by this act, the Probate Court Administrator shall, upon receipt of certification of such overpayment by the court of probate that issued the invoice for such costs, fees, charges or expenses, cause a refund of such overpayment to be issued from the Probate Court Administration Fund.
378	513
379	514		Sec. 4. (NEW) (Effective January 1, 2011) A person may pay any costs, fees, charges or expenses incurred under the provisions of sections 45a-106 to 45a-112, inclusive, of the general statutes, as amended by this act, by means of a credit card, and such person may be charged a service fee for any payment made by credit card. The service fee shall be determined by the Probate Court Administrator and shall not exceed any charge by the credit card issuer, including any discount rate. Payments by credit card shall be made at such time and under such conditions as the Probate Court Administrator may prescribe.
380	515
381	516		Sec. 5. Section 45a-106 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
382	517
383	518		The basic costs payable to courts of probate for any proceeding other than in connection with the settlement of the estate of a deceased person or periodic accounts of trustees, guardians, conservators or other fiduciaries shall be as follows:
384	519
385	520		(1) Except for such proceedings for which basic costs are specified in subdivision (7) or (8) of this section or are otherwise specified or exempted in section 45a-111 or elsewhere in the general statutes, there shall be payable to the Court of Probate with respect to each application, petition or motion filed with the court to commence a matter before it, an entry fee of one hundred fifty dollars which shall be paid by the person making the application, petition or motion.
386	521
387	522		(2) On each matter commenced by the court on its own motion, an entry fee of one hundred fifty dollars shall be payable by an interested party as determined by the court.
388	523
389	524		(3) If more than one hearing is held in any matter so entered, an additional charge of twenty-five dollars shall be payable to the court by the party paying the entry fee in the matter, or, in the discretion of the court, by any interested party against whom the court shall assess such additional charge.
390	525
391	526		(4) If the total time of any one hearing in the matter exceeds one hour, an additional charge of twenty-five dollars per hour for each hour in excess of the first hour shall be payable to the court by the party paying the entry fee in the matter, or, in the discretion of the court, by any interested party against whom the court shall assess the additional charge, provided the additional charge shall not exceed three hundred dollars.
392	527
393	528		(5) For purposes of establishing charges payable to courts of probate hereunder, all applications, petitions and motions filed and proceedings thereunder, in connection with a matter which has been entered as above, which are necessary to enter a final decree in and are incidental to the action of the court being sought in the matter so entered shall be covered by the entry fee and by any additional charge under subdivisions (3) and (4) of this section that may have become payable in such matter. No additional charges under this section shall be made for any such incidental applications, petitions or motions, provided once a final decree is entered in any matter and, thereafter, additional action or actions are sought in the court in connection therewith, such additional action or actions shall be treated as a new matter hereunder.
394	529
395	530		[(6) For the purpose of sections 45a-106 to 45a-112, inclusive, there shall be a charge of fifty dollars for an appeal which shall be payable to the court by the appellant.]
396	531
397	532		[(7)] (6) For proceedings brought under section 46b-30, the cost shall be twenty-five dollars.
398	533
399	534		[(8)] (7) For filing a will in the Probate Court, the cost shall be five dollars. For filing any other document in the probate court under the provisions of any statute if the court is not required to take any action, the cost shall be twenty-five dollars, in addition to any applicable recording charge. The cost shall be payable by the person filing such document.
400	535
401	536		[(9)] (8) A charge of fifty dollars plus the actual costs of rescheduling the adjourned hearing shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, provided the court, for cause shown, may waive either the charge or the costs, or both.
402	537
403	538		Sec. 6. Section 45a-108 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
404	539
405	540		(a) (1) Except with respect to a decedent's estate, the basic costs for all proceedings in connection with allowance and settlement of a periodic or other account, after notice and hearing, regardless of the date of origin of the estate in which such account is filed, shall be in accordance with the following schedule:
406	541
407	542
408	543
409		-	If the book value or market value or Cost
410		-	receipts, whichever is larger, is:
411		-	Less than $ 25,000 $ 50. 00
412		-	$ 25,000 to $ 375,000 . 20% thereof
413		-	$ 375,000 and over $ 750. 00
	544	+	T68 If the book value or market value or Cost
	545	+	T69 receipts, whichever is larger, is:
	546	+	T70 Less than $25,000 $50.00
	547	+	T71 $25,000 to $375,000 .20% thereof
	548	+	T72 $375,000 and over $750.00
	549	+
	550	+	T68
414	551
415	552		If the book value or market value or
416	553
417	554		Cost
418	555
	556	+	T69
	557	+
419	558		receipts, whichever is larger, is:
	559	+
	560	+	T70
420	561
421	562		Less than $25,000
422	563
423	564		$50.00
424	565
	566	+	T71
	567	+
425	568		$25,000 to $375,000
426	569
427	570		.20% thereof
	571	+
	572	+	T72
428	573
429	574		$375,000 and over
430	575
431	576		$750.00
432	577
433	578		(2) If more than one account is the subject of a hearing, the charges shall be based on the values in the most recent account being heard.
434	579
435	580		(b) If more than one hearing is held in any matter under this section, an additional charge of twenty-five dollars shall be payable to the court by the moving party, or, in the discretion of the court, by any interested party against whom the court shall assess such additional charge.
436	581
437	582		(c) If the total time of any one hearing in the matter exceeds one hour, an additional charge of twenty-five dollars per hour for each hour in excess of the first hour shall be payable to the court by the moving party, or in the discretion of the court, by any interested party against whom the court shall assess the additional charge, provided the additional charge shall not exceed three hundred dollars.
438	583
439	584		[(d) A charge of fifty dollars for an appeal shall be payable to the court by the appellant.]
440	585
441	586		[(e)] (d) A charge of fifty dollars plus the actual costs of rescheduling the adjourned hearing shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, provided the court may waive the charge and costs for cause shown.
442	587
443		-	Sec. 7. (NEW) (Effective October 1, 2010) Whenever, in any court of probate, a recording of the proceedings is not required to be made pursuant to any other provision of statute, upon the written request of a party or a party's attorney, the judge of probate shall cause a recording to be made of the proceedings. A proceeding in which a recording has been made pursuant to this section shall not be deemed to be a hearing on the record for the purposes of section 45a-186a of the general statutes, or a matter heard on the record for the purposes of section 45a-186b of the general statutes. The cost of any copy or transcript of such recording shall be charged against the person requesting it. Any recording under this section shall be made and retained in a manner approved by the Probate Court Administrator.
444	588
445		-	Approved June 8, 2010
	589	+
	590	+
	591	+	This act shall take effect as follows and shall amend the following sections:
	592	+	Section 1 January 1, 2011 45a-107
	593	+	Sec. 2 from passage 45a-110
	594	+	Sec. 3 January 1, 2011 New section
	595	+	Sec. 4 January 1, 2011 New section
	596	+	Sec. 5 from passage 45a-106
	597	+	Sec. 6 from passage 45a-108
	598	+
	599	+	This act shall take effect as follows and shall amend the following sections:
	600	+
	601	+	Section 1
	602	+
	603	+	January 1, 2011
	604	+
	605	+	45a-107
	606	+
	607	+	Sec. 2
	608	+
	609	+	from passage
	610	+
	611	+	45a-110
	612	+
	613	+	Sec. 3
	614	+
	615	+	January 1, 2011
	616	+
	617	+	New section
	618	+
	619	+	Sec. 4
	620	+
	621	+	January 1, 2011
	622	+
	623	+	New section
	624	+
	625	+	Sec. 5
	626	+
	627	+	from passage
	628	+
	629	+	45a-106
	630	+
	631	+	Sec. 6
	632	+
	633	+	from passage
	634	+
	635	+	45a-108
	636	+
	637	+
	638	+
	639	+	JUD Joint Favorable Subst.
	640	+	FIN Joint Favorable
	641	+
	642	+	JUD
	643	+
	644	+	Joint Favorable Subst.
	645	+
	646	+	FIN
	647	+
	648	+	Joint Favorable