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{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1 \levelspace360\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6480\jclisttab\tx6480\lin6480 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext \leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li7200\jclisttab\tx7200\lin7200 }{\listname 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}{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel \levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0 \levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1118181867}{\list\listtemplateid-1239388652\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat2 \levelspace0\levelindent0{\leveltext\leveltemplateid234757522\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715 \'02\'02.;}{\levelnumbers\'01;}\fi-180\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3960 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\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li7560\jclisttab\tx7560\lin7560 }{\listname ;}\listid1301494527}{\list\listtemplateid-691211994\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat2 \levelspace0\levelindent0{\leveltext\leveltemplateid1691898246\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715 \'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240 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\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1416972865}{\list\listtemplateid1192899358{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'01.;}{\levelnumbers\'01;} \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0 \levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0 \levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680 \jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120\jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1506742828}{\list\listtemplateid863803528{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'01.;}{\levelnumbers\'01;}\fi-360\li1800 \jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\fi-180\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\fi-180\li4680 \jclisttab\tx4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\fi-360\li5400\jclisttab\tx5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0 \leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\fi-360\li6120\jclisttab\tx6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0 {\leveltext\'02\'08.;}{\levelnumbers\'01;}\fi-180\li6840\jclisttab\tx6840\lin6840 }{\listname ;}\listid1621306140}{\list\listtemplateid-1584208376\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat4\levelspace0 \levelindent0{\leveltext\leveltemplateid-84613576\'03(\'00);}{\levelnumbers\'02;}\fbias0 \fi-360\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext \leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\fi-360\li2520\jclisttab\tx2520\lin2520 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715 \'02\'02.;}{\levelnumbers\'01;}\fi-180\li3240\jclisttab\tx3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li3960 \jclisttab\tx3960\lin3960 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li4680\jclisttab\tx4680\lin4680 }{\listlevel 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\levelspace0\levelindent0{\leveltext\leveltemplateid749773984\'02\'00.;}{\levelnumbers\'01;}\fbias0 \fi-360\li360\jclisttab\tx360\lin360 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext \leveltemplateid67698705\'02\'01);}{\levelnumbers\'01;}\fbias0 \fi-360\li1080\jclisttab\tx1080\lin1080 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715 \'02\'02.;}{\levelnumbers\'01;}\fi-180\li1800\jclisttab\tx1800\lin1800 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\fi-360\li2520 \jclisttab\tx2520\lin2520 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\fi-360\li3240\jclisttab\tx3240\lin3240 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Highsmith}{\insrsid13369580\charrsid2637425 , Esq.}{\insrsid7098999\charrsid2637425 \par The Law Office of David Highsmith, P.C. \par Suite 209, Union Ban}{\insrsid13369580\charrsid2637425 k}{\insrsid7098999\charrsid2637425 of California Bldg}{\insrsid10882647\charrsid2637425 .}{\insrsid7098999\charrsid2637425 \par 194 }{\insrsid13369580\charrsid2637425 Hern}{\insrsid11144433\charrsid2637425 an}{\insrsid7098999\charrsid2637425 Cortes Ave}{\insrsid10882647\charrsid2637425 .}{\insrsid7098999\charrsid2637425 \par Hag\'e5t\'f1a, GU 96910 \par \cell \par }{\ul\insrsid7098999\charrsid2637425 Appearing for Appellee:}{\insrsid7098999\charrsid2637425 \par }{\insrsid11144433\charrsid2637425 Joaquin}{\insrsid13369580\charrsid2637425 C. Arriola, Jr., Esq}{\insrsid10495043\charrsid2637425 . \par ARRIOLA COWAN &}{\insrsid10882647\charrsid2637425 }{\insrsid10495043\charrsid2637425 ARRIOLA \par 259 Martyr St}{\insrsid10882647\charrsid2637425 .}{\insrsid10495043\charrsid2637425 , Ste}{\insrsid10882647\charrsid2637425 .}{\insrsid10495043\charrsid2637425 201}{\insrsid7098999\charrsid2637425 \par }{\insrsid13369580\charrsid2637425 P.O. Box X \par }{\insrsid10495043\charrsid2637425 Hag\'e5t\'f1a, GU 96910}{\insrsid7098999\charrsid2637425 \par \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid7098999\charrsid2637425 \trowd \irow0\irowband0\lastrow \ts11\trqc\trgaph120\trleft-120\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5040\clshdrawnil \cellx4920 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrtbl \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth4320\clshdrawnil \cellx9240\row }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 { \insrsid7098999\charrsid2637425 \par }{\insrsid10495043\charrsid2637425 BEFORE: F. PHILIP C}{\insrsid1586595\charrsid2637425 ARBULLIDO, Chief Justice; FRANCE}{\insrsid10495043\charrsid2637425 S}{\insrsid4094051\charrsid2637425 M.}{\insrsid10495043\charrsid2637425 TYDINGCO-GATEWOOD, Associate Justice; ROBERT J. TORRES, JR., Associate Justice.}{\insrsid2637425\charrsid2637425 \par \par }{\b\insrsid10495043\charrsid2637425 TORRES, J.:}{\insrsid10495043\charrsid2637425 \par \par }{\b\insrsid8929323\charrsid2637425 [1]\tab }{\insrsid10495043\charrsid2637425 This matter comes before the court on appeal}{\insrsid14433918\charrsid2637425 from }{\insrsid3234309\charrsid2637425 an Order for Final Distribution of the estate of Vicente P. Perez issued by the}{\insrsid14433918\charrsid2637425 Superior Court of Guam}{\insrsid3234309\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid15598749\charrsid2637425 Appellant}{ \insrsid9527049\charrsid2637425 Felicita Perez}{\insrsid5973245\charrsid2637425 , a co-administrator and the surviving spouse of the decedent,}{\insrsid9527049\charrsid2637425 }{\insrsid13793716\charrsid2637425 alleges}{\insrsid9527049\charrsid2637425 that the Superior Court exceeded its jurisdiction by failing to adhere to its statutory authority }{\insrsid5973245\charrsid2637425 during the administration of the decedent\rquote s estate.}{\insrsid2637425\charrsid2637425 }{ \insrsid5973245\charrsid2637425 S}{\insrsid11747390\charrsid2637425 pecifically, }{\insrsid4224967\charrsid2637425 Felicita}{\insrsid11747390\charrsid2637425 }{\insrsid5973245\charrsid2637425 argues that the Superior Court erred in its Order for Final Distribution b}{\insrsid11349904\charrsid2637425 ecause the Order (i)}{\insrsid5973245\charrsid2637425 requir}{\insrsid11349904\charrsid2637425 ed}{\insrsid12477362\charrsid2637425 the heirs to assume certain debts}{\insrsid11349904\charrsid2637425 }{\insrsid12477362\charrsid2637425 and}{\insrsid5973245\charrsid2637425 to pay administration expenses}{\insrsid11349904\charrsid2637425 ,}{\insrsid5973245\charrsid2637425 }{ \insrsid11349904\charrsid2637425 (ii) }{\insrsid12477362\charrsid2637425 den}{\insrsid11349904\charrsid2637425 ied}{\insrsid12477362\charrsid2637425 reimbursement to Felicita for money }{\insrsid5973245\charrsid2637425 she asserts was }{ \insrsid12477362\charrsid2637425 expended on behalf of the estate}{\insrsid13369580\charrsid2637425 ,}{\insrsid5973245\charrsid2637425 and }{\insrsid11349904\charrsid2637425 (iii)}{\insrsid5973245\charrsid2637425 determin}{ \insrsid11349904\charrsid2637425 ed}{\insrsid5973245\charrsid2637425 that a sale of real property of the estate was not necessary}{\insrsid12477362\charrsid2637425 .}{\insrsid13985005 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid8929323\charrsid2637425 [2]\tab }{\insrsid16658179\charrsid2637425 We hold that}{\insrsid12477362\charrsid2637425 the }{\insrsid12924522\charrsid2637425 estate was not in a proper condition to be closed and the }{ \insrsid12477362\charrsid2637425 Superior Court lacked statutory authority to}{\insrsid13635587\charrsid2637425 distribute the assets o}{\insrsid12477362\charrsid2637425 f the estate}{\insrsid12924522\charrsid2637425 among the persons entitled when there were}{\insrsid12477362\charrsid2637425 debts}{\insrsid12924522\charrsid2637425 }{\insrsid15146655\charrsid2637425 of the decedent }{\insrsid12924522\charrsid2637425 remaining unpaid}{ \insrsid15146655\charrsid2637425 and no agreement to assume responsibility for those debts}{\insrsid12477362\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid10030090\charrsid2637425 T}{\insrsid12924522\charrsid2637425 he court }{ \insrsid10030090\charrsid2637425 also }{\insrsid12924522\charrsid2637425 erred when it ordered the appo}{\insrsid10030090\charrsid2637425 rtion}{\insrsid9324952\charrsid2637425 ment}{\insrsid12924522\charrsid2637425 of the decedent}{ \insrsid11993816\charrsid2637425 \rquote }{\insrsid12924522\charrsid2637425 s debts}{\insrsid11993816\charrsid2637425 and the expenses of administration}{\insrsid12924522\charrsid2637425 to be proportionate to the distribution of the decedent}{ \insrsid11993816\charrsid2637425 \rquote }{\insrsid12924522\charrsid2637425 s}{\insrsid11993816\charrsid2637425 separate property and allocated responsibility to pay such debts and expenses amongst the }{\insrsid10027620\charrsid2637425 surviving spouse and children}{\insrsid11993816\charrsid2637425 . }{\insrsid10030090\charrsid2637425 We further hold that}{\insrsid11993816\charrsid2637425 }{\insrsid10030090\charrsid2637425 Felicita\rquote s failure to file a creditor\rquote s claim prior to the time limit of sixty calendar days after the first publication of the notice to creditors, does not bar her from seeking reimbursement for payments of }{\insrsid11993816\charrsid2637425 the debts of the decedent which were justly due and paid in good faith}{\insrsid12924522\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid5399889\charrsid2637425 Finally, the Superior }{\insrsid11144433\charrsid2637425 Court abused}{ \insrsid5399889\charrsid2637425 its discretion in determining that a sale of estate property was not necessary to pay the decedent\rquote s debt}{\insrsid13369580\charrsid2637425 s or expenses of administration }{\insrsid10027620\charrsid2637425 since}{ \insrsid5399889\charrsid2637425 the estate had no funds}{\insrsid10027620\charrsid2637425 available}{\insrsid5399889\charrsid2637425 to make such payments and the necessity }{\insrsid10027620\charrsid2637425 of a sale }{\insrsid5399889\charrsid2637425 was not removed by the }{\insrsid1450838\charrsid2637425 children}{\insrsid5399889\charrsid2637425 \rquote s offer to pay a portion of such expenses.}{\insrsid2637425\charrsid2637425 }{\insrsid12477362\charrsid2637425 Accordingly, }{ \insrsid16658179\charrsid2637425 we }{\insrsid15294722\charrsid2637425 reverse and remand}{\insrsid2637425 .}{\insrsid12477362 \par }{\insrsid2637425\charrsid2637425 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid5721537\charrsid2637425 I}{\b\insrsid11422497\charrsid2637425 .}{\insrsid10495043\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }{\b\insrsid8929323\charrsid2637425 [3]\tab }{\insrsid14433918\charrsid2637425 Vicente P. Perez}{\insrsid14558385\charrsid2637425 , a resident of Guam,}{\insrsid14433918\charrsid2637425 died intestate}{\insrsid14558385\charrsid2637425 on October 12, 2000}{\insrsid14433918\charrsid2637425 , survived by }{\insrsid1852015\charrsid2637425 Felicita P. Perez,}{\insrsid5721537\charrsid2637425 }{\insrsid16321370\charrsid2637425 his wife, }{\insrsid5721537\charrsid2637425 and eight ch}{ \insrsid14433918\charrsid2637425 ildren from a previous marriage}{\insrsid1450838\charrsid2637425 , namely Dora P. Fausto, Norma P. Perez, Joann P. Arriola, Vicente P. Perez, Jr., Lawrence P. Perez, Linda P. Perez, Eugene P. Perez, and Eric P. Perez}{ \insrsid5721537\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid14558385\charrsid2637425 Lawrence was initially appointed Administrator of the estate and Felicita was later appointed Co-Administrator of the estate.}{ \insrsid2637425\charrsid2637425 }{\insrsid5721537\charrsid2637425 At the time of }{\insrsid14558385\charrsid2637425 Vicente\rquote s}{\insrsid5721537\charrsid2637425 death, the following pieces of real property were registered in his name:}{ \insrsid5721537 \par }{\insrsid2637425\charrsid2637425 \par {\listtext\pard\plain\insrsid5721537\charrsid2637425 \hich\af0\dbch\af0\loch\f0 i.\tab}}\pard \qj \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\ls1 \qj \fi-720\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\ls1\pnrdate1184386097\pnrstart0\pnrxst2\pnrxst0\pnrxst0\pnrxst0\pnrxst46\pnrxst0\pnrstop6\pnrstart1\pnrrgb1\pnrrgb0\pnrrgb0\pnrrgb0\pnrrgb0\pnrrgb0\pnrrgb0\pnrrgb0\pnrrgb0\pnrstop9 \pnrstart2\pnrnfc2\pnrnfc4\pnrnfc2\pnrnfc0\pnrnfc4\pnrnfc2\pnrnfc0\pnrnfc4\pnrnfc2\pnrnfc0\pnrnfc0\pnrnfc1\pnrnfc0\pnrnfc0\pnrnfc0\pnrnfc0\pnrnfc0\pnrnfc0\pnrstop18\pnrstart3\pnrpnbr1\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0 \pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0\pnrpnbr0 \pnrpnbr0\pnrstop36\adjustright\rin0\lin1440\itap0\pararsid2637425 {\insrsid5721537\charrsid2637425 Lot 90-7-1-R1, Municipality of Yona, }{\insrsid5399889\charrsid2637425 together with a house thereon }{\insrsid5721537\charrsid2637425 (Windward Hills) \par {\listtext\pard\plain\insrsid5721537\charrsid2637425 \hich\af0\dbch\af0\loch\f0 ii.\tab}Lot T305 B8 L1, Municipality of Yona, }{\insrsid5399889\charrsid2637425 together with a house thereon }{\insrsid5721537\charrsid2637425 (Baza Gardens) \par {\listtext\pard\plain\insrsid13369580\charrsid2637425 \hich\af0\dbch\af0\loch\f0 iii.\tab}}{\insrsid13369580\charrsid2637425 Lot 31, Block 10, Tract 232, Municipality of Sinajana. }{\insrsid5721537\charrsid2637425 \par {\listtext\pard\plain\insrsid13369580\charrsid2637425 \hich\af0\dbch\af0\loch\f0 iv.\tab}}{\insrsid13369580\charrsid2637425 Lot 3265-5, Municipality of Sinajana.}{\insrsid5721537\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid13369580\charrsid2637425 \par }{\insrsid14558385\charrsid2637425 Although the Sinajana properties were sti}{\insrsid5385075\charrsid2637425 ll registered to Vicente, he }{\insrsid12664816\charrsid2637425 deeded the }{\insrsid8477522\charrsid2637425 Sinajana properties during his lifetime to his daughter}{\insrsid16658179\charrsid2637425 ,}{\insrsid8477522\charrsid2637425 Linda}{\insrsid16658179\charrsid2637425 ,}{\insrsid8477522\charrsid2637425 (Lot 31, Block 10, Tract 232) and to his son and daughter-in-law, Vicente Jr. and Charlene T. Perez (Lot 3265-5).}{\insrsid2637425\charrsid2637425 }{\insrsid14558385\charrsid2637425 N}{\insrsid1852015\charrsid2637425 either of these deeds was}{ \insrsid12664816\charrsid2637425 recorded }{\insrsid5534480\charrsid2637425 with the Office of the Recorder,}{\insrsid9324952\charrsid2637425 Department of Land Management}{\insrsid5385075\charrsid2637425 ,}{\insrsid9324952\charrsid2637425 }{ \insrsid12664816\charrsid2637425 during }{\insrsid9324952\charrsid2637425 Vicente\rquote s }{\insrsid12664816\charrsid2637425 lifetime.}{\insrsid2637425\charrsid2637425 }{\insrsid14558385\charrsid2637425 N}{\insrsid7611140\charrsid2637425 o other assets} {\insrsid14558385\charrsid2637425 were listed in the Inventory and Appraisement filed by Lawrence}{\insrsid1852015\charrsid2637425 .}{\insrsid5721537 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid8929323\charrsid2637425 [4]\tab }{\insrsid14558385\charrsid2637425 The decedent also had outstanding debts}{\insrsid10892433\charrsid2637425 when he passed away.}{\insrsid2637425\charrsid2637425 }{\insrsid10892433\charrsid2637425 The decedent\rquote s separate debts included a loan with Note World Contract Services (NWCS) }{\insrsid8398965\charrsid2637425 with an}{\insrsid10892433\charrsid2637425 approximate }{\insrsid8398965\charrsid2637425 balance}{ \insrsid10892433\charrsid2637425 of $46,000.00, secured by a mortgage on the Windward Hills property; and a loan with Bank of Guam }{\insrsid8398965\charrsid2637425 (BOG) }{\insrsid10892433\charrsid2637425 with a balance of approximately $88,000.00, secured by a mortgage on one of the two Sinajana properties}{\insrsid16321370\charrsid2637425 }{\insrsid10892433\charrsid2637425 (Lot 31, Block 10, Tract 232)}{\insrsid8398965\charrsid2637425 .}{ \insrsid2637425\charrsid2637425 }{\insrsid8398965\charrsid2637425 A}{\insrsid10892433\charrsid2637425 loan with First Hawaiian Bank }{\insrsid8398965\charrsid2637425 (FHB) }{\insrsid10892433\charrsid2637425 valued at $11,000.00 and secured by a mortgage on the Baza Gardens property was the community debt of Felicita and the decedent incurred during their marriage.}{\insrsid1852015 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid8929323\charrsid2637425 [5]\tab }{\insrsid10892433\charrsid2637425 Nearly two years after her appointment as co-administrator}{\insrsid12859776\charrsid2637425 , Felicita filed a Motion to Sell Real Property, requesting the court\rquote s permission to sell the Baza Ga}{\insrsid15598749\charrsid2637425 rdens property.}{\insrsid2637425\charrsid2637425 }{\insrsid15598749\charrsid2637425 Felicita argued the sale was necessary because the estate lacked any liquid assets to pay the costs of administration}{\insrsid10892433\charrsid2637425 and other expenses}{\insrsid12606956\charrsid2637425 , but Lawrence opposed the sale.}{\insrsid2637425\charrsid2637425 }{ \insrsid10892433\charrsid2637425 At the second hearing held on}{\insrsid7956592\charrsid2637425 }{\insrsid10892433\charrsid2637425 th}{\insrsid7956592\charrsid2637425 e}{\insrsid10892433\charrsid2637425 Motion to Sell}{\insrsid12606956\charrsid2637425 , t}{\insrsid12859776\charrsid2637425 he court gave the parties sixty d}{\insrsid12606956\charrsid2637425 ays to come to an agreement}{\insrsid12859776\charrsid2637425 .}{\insrsid12859776 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid8929323\charrsid2637425 [6]\tab }{\insrsid10892433\charrsid2637425 Before the expiration of the sixty day settlement period}{\insrsid5275627\charrsid2637425 ,}{\insrsid12859776\charrsid2637425 Co-Administrator Lawrence filed a Petition for Final Distribution.}{\insrsid2637425\charrsid2637425 }{\insrsid4736963\charrsid2637425 Felicita}{\insrsid12859776\charrsid2637425 filed objections to the Co-Administrator\rquote s Petition for Final Distribution}{\insrsid10892433\charrsid2637425 on the grounds}{\insrsid7956592\charrsid2637425 ,}{\insrsid10892433\charrsid2637425 }{\i\insrsid10892433\charrsid2637425 inter alia}{\i\insrsid7956592\charrsid2637425 ,}{ \insrsid10892433\charrsid2637425 }{\insrsid7956592\charrsid2637425 that (i) }{\insrsid10892433\charrsid2637425 the estate had no funds to pay administration expenses and }{\insrsid7956592\charrsid2637425 (ii)}{\insrsid10892433\charrsid2637425 the proposed distribution was not in accordance with the statutor}{\insrsid7956592\charrsid2637425 il}{\insrsid10892433\charrsid2637425 y mandated succession for }{\insrsid3026838\charrsid2637425 intestate estates and failed to reimburse her for payment} {\insrsid5275627\charrsid2637425 s}{\insrsid3026838\charrsid2637425 she made on behalf of the estate.}{\insrsid2637425\charrsid2637425 }{\insrsid3026838\charrsid2637425 While the petition was pen}{\insrsid5385075\charrsid2637425 ding and more than sixty }{\insrsid3026838\charrsid2637425 days after the first publication of the required not}{\insrsid7956592\charrsid2637425 ice}{\insrsid3026838\charrsid2637425 to the creditor}{\insrsid7956592\charrsid2637425 s}{\insrsid3026838\charrsid2637425 of the decedent, Felicita}{\insrsid12859776\charrsid2637425 filed claim}{\insrsid3026838\charrsid2637425 s}{\insrsid12859776\charrsid2637425 against the estate for renovation and repairs made on estate property}{\insrsid3026838\charrsid2637425 and}{ \insrsid9324952\charrsid2637425 for payments she made towards the NWCS}{\insrsid12859776\charrsid2637425 }{\insrsid9324952\charrsid2637425 debt secured by the}{\insrsid7956592\charrsid2637425 }{\insrsid9324952\charrsid2637425 Windward Hills }{ \insrsid12859776\charrsid2637425 mortgage.}{\insrsid2637425\charrsid2637425 }{\insrsid4736963\charrsid2637425 Co-Administr}{\insrsid13369580\charrsid2637425 ator}{\insrsid4736963\charrsid2637425 Lawrence}{\insrsid12859776\charrsid2637425 rejected both of he}{\insrsid5275627\charrsid2637425 r}{\insrsid12859776\charrsid2637425 claims}{\insrsid13369580\charrsid2637425 , contending that they}{\insrsid3026838\charrsid2637425 were time barred by }{\insrsid5385075\charrsid2637425 Title 15 GCA }{\insrsid919472\charrsid2637425 \'a7}{\insrsid3026838\charrsid2637425 2507 and the estate was not liable for the debts}{\insrsid2231756\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid3026838\charrsid2637425 Felicita moved to strike the Notice of }{\insrsid16596280\charrsid2637425 Rejec}{\insrsid3026838\charrsid2637425 tion }{\insrsid7956592\charrsid2637425 filed by Lawrence }{\insrsid3026838\charrsid2637425 arguing that}{\insrsid7956592\charrsid2637425 ,}{ \insrsid5385075\charrsid2637425 pursuant to Title 15 GCA }{\insrsid919472\charrsid2637425 \'a7}{\insrsid3026838\charrsid2637425 2509}{\insrsid13369580\charrsid2637425 ,}{\insrsid3026838\charrsid2637425 }{\insrsid7956592\charrsid2637425 only the court could evaluate Felicita\rquote s claims }{\insrsid3026838\charrsid2637425 and Lawrence had no authority to reject the claims}{\insrsid12859776\charrsid2637425 .}{\insrsid12859776 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [7]\tab }{\insrsid12859776\charrsid2637425 The Superior Court}{\insrsid5782350\charrsid2637425 subsequently }{\insrsid12859776\charrsid2637425 issued }{\insrsid5782350\charrsid2637425 its}{ \insrsid12859776\charrsid2637425 Order for Fi}{\insrsid16658179\charrsid2637425 nal Distribution}{\insrsid12859776\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid13910643\charrsid2637425 In }{\insrsid5782350\charrsid2637425 the}{ \insrsid13910643\charrsid2637425 order, t}{\insrsid3561874\charrsid2637425 he Superior Court }{\insrsid2246466\charrsid2637425 endorsed Lawrence\rquote s }{\insrsid3561874\charrsid2637425 reject}{\insrsid2246466\charrsid2637425 ions of}{ \insrsid3561874\charrsid2637425 th}{\insrsid4736963\charrsid2637425 e claims made by Felicita }{\insrsid3561874\charrsid2637425 against the estate as being time-barred.}{\insrsid2637425\charrsid2637425 }{\insrsid4736963\charrsid2637425 Also, the court determined Felicita and the decedent\rquote s eight children to be heirs at law}{\insrsid14426718\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid14426718\charrsid2637425 Applying}{\insrsid4736963\charrsid2637425 }{ \insrsid7501117\charrsid2637425 Title }{\insrsid4736963\charrsid2637425 15 GCA \'a7 903(b)}{\insrsid919472\charrsid2637425 ,}{\cs18\super\insrsid5275627\charrsid2637425 \chftn {\footnote \pard\plain \s17\ql \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12347971 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 The statute reads: \par }\pard \s17\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4158067 \par }\pard \s17\qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid12675871 {\insrsid4158067\charrsid14424353 Distribution Where Decedent Leaves Surviving Spouse }{\insrsid4158067 a}{\insrsid4158067\charrsid14424353 nd Issue. \par }{\b\insrsid4158067 \par }\pard\plain \qj \fi360\li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid12675871 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs20\insrsid4158067\charrsid12675871 (b) In any of the foll owing circumstances, the decedent's separate estate goes one-third (1/3) to the decedent's surviving spouse and the remainder in equal shares to the decedent's children and to the lawful issue of any deceased child, which issue shall take their portions b y right of representation: \par }\pard \qj \fi720\li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid7501117 {\fs20\insrsid4158067\charrsid12675871 (1) If the decedent leaves a surviving spouse and more than one living child;}{\fs20\insrsid4158067 \par }{\fs20\insrsid4158067\charrsid12675871 \par }\pard\plain \s17\qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid7501117 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4158067 Title 15 GCA}{\insrsid4158067\charrsid12675871 \'a7 903}{ \insrsid4158067 (b)(1)}{\insrsid4158067\charrsid12675871 (}{\insrsid4158067 2005}{\insrsid4158067\charrsid12675871 )}{\insrsid4158067 .}{\b\insrsid4158067 }{\insrsid4158067 \par }}}{\insrsid4736963\charrsid2637425 the Superior Court ordered the assets of the estate to distributed one-third to Felicita as the surviving spouse and two-thirds to be shared equally among the children.}{\insrsid4736963 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [8]\tab }{\insrsid4736963\charrsid2637425 In }{\insrsid3880438\charrsid2637425 identify}{\insrsid4736963\charrsid2637425 ing the assets of the estate, t}{\insrsid3561874\charrsid2637425 he }{ \insrsid13910643\charrsid2637425 Superior C}{\insrsid4736963\charrsid2637425 ourt }{\insrsid2246466\charrsid2637425 determined}{\insrsid4736963\charrsid2637425 all }{\insrsid3561874\charrsid2637425 four properties registered in the name of the decedent at the time of his death to be includible in the estate}{\insrsid2231756\charrsid2637425 ,}{\insrsid3561874\charrsid2637425 }{\insrsid2231756\charrsid2637425 and purported to}{ \insrsid12859776\charrsid2637425 distribute the two Sinajana properties in accordance with the de}{\insrsid4736963\charrsid2637425 cedent\rquote s lifetime conveyances}{\insrsid12478911\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid12478911\charrsid2637425 T}{\insrsid2231756\charrsid2637425 he court}{\insrsid12859776\charrsid2637425 did not}{\insrsid12478911\charrsid2637425 , however,}{\insrsid12859776\charrsid2637425 include the}{\insrsid2231756\charrsid2637425 se}{ \insrsid12859776\charrsid2637425 }{\insrsid2231756\charrsid2637425 lots when valuing}{\insrsid13910643\charrsid2637425 the }{\insrsid4030198\charrsid2637425 assets of the }{\insrsid13910643\charrsid2637425 estate}{\insrsid12859776\charrsid2637425 .}{ \cs18\super\insrsid2231756\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12347971 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \cs18\super\insrsid4158067 \chftn }{\insrsid4158067 After distributing the Sinajana Properties according t o the lifetime conveyances of the decedent, the lower court determined the value of the estate to be equal to the sum of $103,100.00 for Baza Gardens and $233,000 for Windward Hills. The total estate was valued at $336,100.00. \par }}}{\insrsid2637425\charrsid2637425 }{\insrsid12859776\charrsid2637425 The }{\insrsid13910643\charrsid2637425 Superior C}{\insrsid12859776\charrsid2637425 ourt }{\insrsid15146655\charrsid2637425 held}{\insrsid13369580\charrsid2637425 ,}{ \insrsid4030198\charrsid2637425 based on the values of the property}{\insrsid13369580\charrsid2637425 ,}{\insrsid4030198\charrsid2637425 that it was fair and reasonable and in }{\insrsid16744026\charrsid2637425 the best interest of the estate}{ \insrsid12859776\charrsid2637425 to distribute }{\insrsid13910643\charrsid2637425 Baza Gardens to Felicita and }{\insrsid2637425 Windward Hills to the children.}{\insrsid12859776 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [9]\tab }{\insrsid12478911\charrsid2637425 T}{\insrsid16522751\charrsid2637425 he}{\insrsid12478911\charrsid2637425 Superior Court further }{\insrsid9324952\charrsid2637425 found}{\insrsid12478911\charrsid2637425 the }{\insrsid16522751\charrsid2637425 }{\insrsid4210602\charrsid2637425 FHB loan secured by the }{\insrsid16522751\charrsid2637425 Baza Gardens mortgage }{\insrsid9324952\charrsid2637425 to be}{\insrsid16522751\charrsid2637425 the community debt of }{ \insrsid12478911\charrsid2637425 Felicita and }{\insrsid16522751\charrsid2637425 the decedent}{\insrsid12478911\charrsid2637425 and}{\insrsid16522751\charrsid2637425 held}{\insrsid12859776\charrsid2637425 Felicita }{\insrsid16522751\charrsid2637425 liable for the entire }{\insrsid6108527\charrsid2637425 community }{\insrsid16522751\charrsid2637425 debt under Title 15 GCA \'a7 1009.}{\insrsid2637425\charrsid2637425 }{\insrsid4210602\charrsid2637425 In addition, the Superior Court }{ \insrsid6108527\charrsid2637425 relied on}{\insrsid4210602\charrsid2637425 }{\insrsid919472\charrsid2637425 Title 15 GCA}{\insrsid4210602\charrsid2637425 \'a7 2714 }{\insrsid6108527\charrsid2637425 in concluding }{\insrsid4210602\charrsid2637425 that the liability for the separate debt of the estate }{\insrsid6108527\charrsid2637425 sh}{\insrsid4210602\charrsid2637425 ould be proportionate to the distribution of the separate property.}{\insrsid2637425\charrsid2637425 }{ \insrsid4210602\charrsid2637425 Consequently}{\insrsid16522751\charrsid2637425 , the Superior Court }{\insrsid9324952\charrsid2637425 required}{\insrsid16522751\charrsid2637425 Felicita }{\insrsid9324952\charrsid2637425 to be }{ \insrsid4210602\charrsid2637425 liable for one-third of both the NWCS loan and the B}{\insrsid6108527\charrsid2637425 O}{\insrsid4210602\charrsid2637425 G}{\insrsid6108527\charrsid2637425 loan}{\insrsid4210602\charrsid2637425 }{ \insrsid12859776\charrsid2637425 and the children }{\insrsid9324952\charrsid2637425 to be }{\insrsid4210602\charrsid2637425 liable for two-third}{\insrsid9324952\charrsid2637425 s}{\insrsid4210602\charrsid2637425 of these debts}{ \insrsid4003152\charrsid2637425 .}{\insrsid4210602\charrsid2637425 }{\insrsid4003152\charrsid2637425 In }{\insrsid6108527\charrsid2637425 l}{\insrsid4003152\charrsid2637425 ight of its earlier distribution of the estate\rquote s separate property, the court }{\insrsid6108527\charrsid2637425 further }{\insrsid4003152\charrsid2637425 held it was fair and reasonable and in the best interest of the estate }{\insrsid6108527\charrsid2637425 for}{\insrsid4003152\charrsid2637425 Felicita to assume }{\insrsid6108527\charrsid2637425 all of }{\insrsid4003152\charrsid2637425 the Windward Hills mortgage with NWCS and the children to assume the entire Sinajana mortgage with B}{\insrsid6108527\charrsid2637425 O}{ \insrsid4003152\charrsid2637425 G.}{\insrsid2637425\charrsid2637425 }{\insrsid12859776\charrsid2637425 The }{\insrsid16522751\charrsid2637425 Superior Court}{\insrsid12859776\charrsid2637425 also ordered $10,199.30 to be distributed to Felicita }{ \insrsid16596280\charrsid2637425 from the estate}{\insrsid9927623\charrsid2637425 ,}{\insrsid16596280\charrsid2637425 or if there were no funds in the estate}{\insrsid9927623\charrsid2637425 ,}{\insrsid16596280\charrsid2637425 from the decedent\rquote s children}{\insrsid9927623\charrsid2637425 ,}{\insrsid16596280\charrsid2637425 }{\insrsid919472\charrsid2637425 in order to e}{\insrsid12859776\charrsid2637425 nsure that }{\insrsid4210602\charrsid2637425 Felicita}{\insrsid12859776\charrsid2637425 }{ \insrsid16658179\charrsid2637425 received}{\insrsid12859776\charrsid2637425 her intestate share of the estate}{\insrsid4210602\charrsid2637425 and to \'93 effectuate a fair distribution without having to resort to selling all the real property of the estate and dividing funds among the heirs}{\insrsid9927623\charrsid2637425 .}{\insrsid4210602\charrsid2637425 \'94}{ \cs18\super\insrsid12859776\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12347971 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \cs18\super\insrsid4158067 \chftn }{\insrsid4158067 One-third of the estate\rquote s real pr operty is $111,921.30 ($336,100 x .333). The appraised value of Baza Gardens, $103,100, did not equal a third, thus, the court found Felicita was entitled to the difference of $8,821.30. In addition, the $46,000 NWCS loan balance secured by the Windwar d Hills mortgage was $1,378.00 more than one-third of decedent\rquote s separate debt, $44,622.00 (($88,000 + $46,000) x .333). The court ordered a distribution to Felicita of $10,199.30 to account for the total of the two differences ($8,821.30 + $1,378.00 = $10,199.30).}}}{\insrsid2637425\charrsid2637425 }{ \insrsid16277313\charrsid2637425 Appellant\rquote s Excerpts of Record (\'93ER\'94), }{\insrsid4852334\charrsid2637425 p. 35 }{\insrsid16277313\charrsid2637425 (Order for Final Distribution)}{\insrsid4852334\charrsid2637425 .}{\insrsid12859776 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [10]\tab }{\insrsid12859776\charrsid2637425 Finally, the court ordered the heirs to pay the administrative costs of the estate and attorney\rquote s fees according to the proportion of their interest in the estate.}{ \insrsid12859776 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [11]\tab }{\insrsid12859776\charrsid2637425 Felicita filed a }{\insrsid16522751\charrsid2637425 timely }{\insrsid12859776\charrsid2637425 Notice of Appeal }{\insrsid5193687\charrsid2637425 from the Order for Final Distribution}{\insrsid12859776\charrsid2637425 .}{\insrsid12859776 \par }{\insrsid2637425\charrsid2637425 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid16061776\charrsid2637425 II}{\b\insrsid11422497\charrsid2637425 .}{\b\insrsid16061776\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [12]\tab }{\insrsid16061776\charrsid2637425 This court has jurisdiction over this appeal from a final judgment rendered by the Superior Court}{\f1\insrsid16061776\charrsid2637425 }{\insrsid16061776\charrsid2637425 pursuant to 48 U.S.C. }{\insrsid16744026\charrsid2637425 \'a7 }{\insrsid16061776\charrsid2637425 1424-1(a)(2) (Westlaw through Pub. L. 109-127 (2005)) and Title 7 GCA \'a7\'a7 3107, 3108(a)}{\f1\insrsid16061776\charrsid2637425 }{ \insrsid16061776\charrsid2637425 (2005).}{\insrsid2637425\charrsid2637425 }{\insrsid16061776\charrsid2637425 An additional basis for this court\rquote s jurisdiction is }{\insrsid16744026\charrsid2637425 provided by Title 7 GCA \'a7 25102}{ \insrsid16061776\charrsid2637425 (k)}{\insrsid16744026\charrsid2637425 }{\insrsid16061776\charrsid2637425 (2005), which states that, \'93[a]n appeal in a civil action or proceeding may be taken from the Superior Court . . . [f]rom an order or decree made appealable by the Provisions of the Probate Code (Title 15 of this Code).\'94}{\insrsid2637425\charrsid2637425 }{\insrsid16061776\charrsid2637425 The Probate Code makes appealable \'93 an order of the Superior Court of Guam . . . directing or authorizing the sale or c onveyance or confirming the sale of property; settling an account of an . . . administrator . . . ; directing or allowing the payment of a debt, claim, legacy, commission or attorney\rquote s fee; . . . distributing property; [or] refusing to make any order heretofore mentioned in this Section.\'94}{\insrsid2637425\charrsid2637425 }{\insrsid7501117\charrsid2637425 Title }{\insrsid16061776\charrsid2637425 15 GCA \'a7 3433 (2005).}{ \insrsid9269647 \par }{\insrsid2637425\charrsid2637425 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid2884841\charrsid2637425 III}{\b\insrsid11422497\charrsid2637425 .}{\b\insrsid9269647\charrsid2637425 \par }\pard \qj \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [13]\tab }{\insrsid10094298\charrsid2637425 The standard of review for an order of final distribution is abuse of discretion.}{\insrsid2637425\charrsid2637425 }{\insrsid1644200\charrsid2637425 \'93}{ \insrsid5193687\charrsid2637425 I}{\insrsid1644200\charrsid2637425 n ruling upon a petition for settlement of an executor\rquote s account or final distribution of an est ate, the probate court is vested with broad jurisdiction which will not be disturbed on appeal except when abused}{\insrsid4852334\charrsid2637425 .\'94}{\insrsid2637425\charrsid2637425 }{\i\insrsid1644200\charrsid2637425 Estate of Lock}{ \insrsid4852334\charrsid2637425 , 176 Cal. Rptr. 358, 365}{\insrsid9445694\charrsid2637425 }{\insrsid4852334\charrsid2637425 (}{\insrsid9445694\charrsid2637425 Ct. App. 1981)}{\i\insrsid1644200\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid10094298\charrsid2637425 The Superior}{\insrsid6490640\charrsid2637425 }{\insrsid10094298\charrsid2637425 C}{\insrsid6490640\charrsid2637425 ourt\rquote s denial of a Motion to Sell is }{\insrsid10094298\charrsid2637425 likewise }{ \insrsid6490640\charrsid2637425 reviewed for an abuse of discretion.}{\insrsid2637425\charrsid2637425 }{\i\insrsid6490640\charrsid2637425 Estate of Barthelmess}{\insrsid4852334\charrsid2637425 , 243}{\insrsid6490640\charrsid2637425 Cal.}{ \insrsid4852334\charrsid2637425 Rptr. 832, 837 (}{\insrsid6490640\charrsid2637425 Ct. App. 1988).}{\insrsid2637425\charrsid2637425 }{\insrsid10094298\charrsid2637425 A probate}{\insrsid6490640\charrsid2637425 court\rquote s determination of what are proper charges against the estate will not be disturbed in the absence of an abuse of discretion.}{\insrsid2637425\charrsid2637425 }{\i\insrsid4852334\charrsid2637425 In re Hartnett\rquote s Estate}{ \insrsid4852334\charrsid2637425 , 318 P.2d 79, 81}{\insrsid6490640\charrsid2637425 (Cal. Dist. Ct. App. 1957).}{\insrsid2637425\charrsid2637425 }{\insrsid5777931\charrsid2637425 A court abuses its discretion when its }{\insrsid4852334\charrsid2637425 \'93}{\insrsid5777931\charrsid2637425 decision is based on an erroneous conclusion of law or where the record contains no evidence on which the judge could have rationally based the decision.}{\insrsid4852334\charrsid2637425 \'94}{ \insrsid2637425\charrsid2637425 }{\i\insrsid5777931\charrsid2637425 Guam United Warehouse }{\i\insrsid4852334\charrsid2637425 Corp. v. DeWitt Transp. Servs. o}{\i\insrsid5777931\charrsid2637425 f Guam, Inc.}{\insrsid5777931\charrsid2637425 , 2003 Guam}{ \insrsid4852334\charrsid2637425 20}{\insrsid5777931\charrsid2637425 \'b6 45 (}{\insrsid4852334\charrsid2637425 quoting }{\i\insrsid4852334\charrsid2637425 B. M. Co. v. Avery}{\insrsid4852334\charrsid2637425 , 2001 Guam 27 \'b6 20)}{ \insrsid5777931\charrsid2637425 .}{\insrsid12347971 \par }{\insrsid2637425\charrsid2637425 \par }\pard\plain \s25\qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid12347971\charrsid2637425 [14]\tab }{\insrsid2049256\charrsid2637425 This case also involves questions of statutory interpretation, which are reviewed }{\i\insrsid2049256\charrsid2637425 de novo}{\insrsid2049256\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\i\insrsid2049256\charrsid2637425 Carlson v. Guam Tel. Aut h.}{\insrsid2049256\charrsid2637425 , 2002 Guam 15 \'b6 16. \par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid2637425\charrsid2637425 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid2049256\charrsid2637425 I}{\b\insrsid13377607\charrsid2637425 V}{\b\insrsid12347971\charrsid2637425 .}{\b\insrsid2564448 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid12347971\charrsid2637425 [15]\tab }{\insrsid14565938\charrsid2637425 In the Order for Final Distribution, the }{\insrsid4466848\charrsid2637425 Superior Court}{\insrsid4478489\charrsid2637425 essentially}{\insrsid12865628\charrsid2637425 :}{\insrsid2637425\charrsid2637425 }{\insrsid4478489\charrsid2637425 (i) distributed the estate}{\insrsid2049256\charrsid2637425 property}{ \insrsid12865628\charrsid2637425 ;}{\insrsid4478489\charrsid2637425 (ii) apportioned the decedent\rquote s debts and expenses of administration and allocated responsibility for their payment}{\insrsid12865628\charrsid2637425 ;}{ \insrsid4478489\charrsid2637425 (iii) denied Felicita\rquote s claims for renovations and repairs to estate property and for payments made on the decedent\rquote s separate debt}{\insrsid12865628\charrsid2637425 ;}{\insrsid4478489\charrsid2637425 and (iv) determined that a sale of the estate property was not necessary.}{\insrsid2637425\charrsid2637425 }{\insrsid4478489\charrsid2637425 We consider each of these decisions in evaluating the arguments presented on appeal.}{\insrsid12533736 \par }{\insrsid2637425\charrsid2637425 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid4478489\charrsid2637425 A.}{\b\insrsid2637425\charrsid2637425 }{\b\insrsid16720248\charrsid2637425 D}{\b\insrsid12865628\charrsid2637425 istribution of }{\b\insrsid14424353\charrsid2637425 e}{\b\insrsid12865628\charrsid2637425 state }{\b\insrsid14424353\charrsid2637425 p}{\b\insrsid12865628\charrsid2637425 roperty}{\insrsid4478489\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [16]\tab }{\insrsid4478489\charrsid2637425 Turning first to the distribution of estate property, the Superior Court found that Felicita, as the surviving spouse, and the eight children were the heirs }{ \insrsid8587052\charrsid2637425 at}{\insrsid4478489\charrsid2637425 law.}{\insrsid2637425\charrsid2637425 }{\insrsid4478489\charrsid2637425 The Superior Court correctly app}{\insrsid12865628\charrsid2637425 lied }{\insrsid7501117\charrsid2637425 Title } {\insrsid12865628\charrsid2637425 15 GCA}{\insrsid4478489\charrsid2637425 \'a7 903(b)}{\insrsid8587052\charrsid2637425 (1)}{\insrsid4478489\charrsid2637425 in specifying that the decedent\rquote s separate estate goes one-third to the decedent\rquote s surviving spouse, Felicita, and the remainder in equal shares to the decedent\rquote s children.}{\insrsid2637425\charrsid2637425 }{\insrsid4478489\charrsid2637425 The court identified Windward H ills, Baza Gardens and the two Sinajana properties as assets of the estate and distributed Windward Hills to the eight children, Baza Gardens to Felicita, Lot 31 Sinajana to Linda, and Lot 3265-5 Sinajana to Vicente Jr. and Charlene.}{\insrsid4478489 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [17]\tab }{\insrsid9927623\charrsid2637425 Although b}{\insrsid12865628\charrsid2637425 oth Sinajana p}{\insrsid14565938\charrsid2637425 roper}{\insrsid9178389\charrsid2637425 ties}{\insrsid8587052\charrsid2637425 were listed}{\insrsid9178389\charrsid2637425 as part of the real property of the decedent\rquote }{\insrsid4466848\charrsid2637425 s estate}{\insrsid9927623\charrsid2637425 ,}{\insrsid4478489\charrsid2637425 }{\insrsid9927623\charrsid2637425 they}{ \insrsid4478489\charrsid2637425 were not listed in the }{\insrsid8587052\charrsid2637425 I}{\insrsid4478489\charrsid2637425 nventory and }{\insrsid8587052\charrsid2637425 A}{\insrsid4478489\charrsid2637425 ppraisement submitted by Lawrence or included in the court\rquote s valuation of the estate property}{\insrsid4466848\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid12612350\charrsid2637425 A}{\insrsid4466848\charrsid2637425 s the cou}{ \insrsid11023706\charrsid2637425 rt noted, the decedent }{\insrsid5967485\charrsid2637425 delivered deeds conveying these properties to his children during his lifetime.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 T}{ \insrsid5967485\charrsid2637425 he conveyance by the decedent, despite the failure to record the deeds, constituted an effective lifetime transfer of the proper}{\insrsid1660926\charrsid2637425 ties under Title 21 GCA \'a7\'a7 4101 and}{ \insrsid5967485\charrsid2637425 4102.}{\cs18\super\insrsid9182266\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12347971 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 }{\insrsid4158067\charrsid12982646 Section 4101 provides that an estate in real property can be transferred by an instrument in writing signed by the person transferring the property. }{\insrsid4158067 Title }{\insrsid4158067\charrsid12982646 21 GCA \'a7 4101 }{\insrsid4158067 (2005)}{ \insrsid4158067\charrsid12982646 . The writing must describe the land being conveyed and include the date of transfer. }{\insrsid4158067 Title }{\insrsid4158067\charrsid12982646 21 GCA \'a7 4102 }{\insrsid4158067 (2005)}{ \insrsid4158067\charrsid12982646 .}{\insrsid4158067 \par }}}{\insrsid2637425\charrsid2637425 }{\insrsid5967485\charrsid2637425 Furthermore, the failure to record the deeds during the decedent\rquote s life does not affect the transfer in the instant case.}{\insrsid2637425\charrsid2637425 }{ \insrsid5967485\charrsid2637425 \'93Every grant of an estate in real property is conclusive against the grantor, also every one s ubsequently claiming under him, except a purchaser or encumbrance who in good faith and for a valuable consideration acquires a title or lien by an instrument that is first duly recorded.\'94}{\insrsid2637425\charrsid2637425 }{ \insrsid12865628\charrsid2637425 Title 21 GCA \'a7 4204 (2005)}{\insrsid5967485\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 The}{\insrsid1660926\charrsid2637425 Sinajana p}{\insrsid11343345\charrsid2637425 roperties }{\insrsid13899823\charrsid2637425 should}{\insrsid11343345\charrsid2637425 not }{\insrsid10376143\charrsid2637425 therefore }{\insrsid13899823\charrsid2637425 have been}{\insrsid11343345\charrsid2637425 includible in the estate.}{ \cs18\super\insrsid13701397\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12347971 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \cs18\super\insrsid4158067 \chftn }{\insrsid4158067 In her brief on appeal, Felicita describes the gifts of the Sinajana properties as a \'93thorny problem\'94 and insinuates the distribution of the lots in the Order for Final Distribution is one of \'93several misstatements of fact and law which are cause for concern.\'94 Appellant\rquote s Opening Brief, p. 11-12 (Apr. 29, 2005). However, at oral argument Felicita conceded she was not contesting the gifts of the Sinajana properties. Moreover, she acknowledges she did not object to the court\rquote s confirmation of the gifts, and her failure to so object would in any event constitute a waiver of the issue on appeal. }{\i\insrsid4158067 See}{\insrsid4158067 }{\i\insrsid4158067 Sinlao v. Sinlao}{\insrsid4158067 , 2005 Guam 24 \'b6 28. }}}{ \insrsid2637425\charrsid2637425 }{\insrsid10376143\charrsid2637425 T}{\insrsid11343345\charrsid2637425 he court\rquote s action }{\insrsid13899823\charrsid2637425 in identifying the Sinajana property as estate assets}{\insrsid2968412\charrsid2637425 ,}{ \insrsid13899823\charrsid2637425 distributing them in accordance with the decedent\rquote s lifetime conveyance}{\insrsid2968412\charrsid2637425 s}{\insrsid13899823\charrsid2637425 yet not including them in the estate valuation is}{ \insrsid10376143\charrsid2637425 inconsistent, }{\insrsid13899823\charrsid2637425 bu}{\insrsid10376143\charrsid2637425 t}{\insrsid10974326\charrsid2637425 harmless error}{\insrsid1660926\charrsid2637425 ,}{\insrsid10974326\charrsid2637425 and }{ \insrsid10376143\charrsid2637425 we }{\insrsid10974326\charrsid2637425 affirm the valuation of the }{\insrsid13899823\charrsid2637425 assets of the }{\insrsid10974326\charrsid2637425 estate.}{\insrsid13519054 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [18]\tab }{\insrsid13519054\charrsid2637425 Based on the appraised values }{\insrsid3168224\charrsid2637425 of Baza Gardens and Windward Hills}{\insrsid2968412\charrsid2637425 ,}{\insrsid10974326\charrsid2637425 }{ \insrsid3168224\charrsid2637425 and }{\insrsid2968412\charrsid2637425 the}{\insrsid3168224\charrsid2637425 law }{\insrsid2968412\charrsid2637425 on intestacy}{\insrsid3168224\charrsid2637425 succession to separate property}{ \insrsid2968412\charrsid2637425 ,}{\insrsid3168224\charrsid2637425 the court}{\insrsid10974326\charrsid2637425 }{\insrsid3168224\charrsid2637425 awarded Baza Gardens to Felicita}{\insrsid11343345\charrsid2637425 }{\insrsid3168224\charrsid2637425 and Windward Hills to the eight children.}{\insrsid2637425\charrsid2637425 }{\insrsid3168224\charrsid2637425 If there were sufficient funds }{\insrsid2968412\charrsid2637425 to}{\insrsid3168224\charrsid2637425 pay all debts, }{ \insrsid2968412\charrsid2637425 and}{\insrsid3168224\charrsid2637425 expenses of administration and the estate was in a proper condition to be closed, the }{\insrsid2968412\charrsid2637425 Superior C}{\insrsid3168224\charrsid2637425 ourt}{ \insrsid2968412\charrsid2637425 \rquote }{\insrsid3168224\charrsid2637425 s distribution of Baza Gardens}{\insrsid5534480\charrsid2637425 to Felicita}{\insrsid3168224\charrsid2637425 and Windward Hills }{\insrsid5534480\charrsid2637425 to the children } {\insrsid10757243\charrsid2637425 may}{\insrsid3168224\charrsid2637425 not }{\insrsid2968412\charrsid2637425 have }{\insrsid3168224\charrsid2637425 be}{\insrsid2968412\charrsid2637425 en}{\insrsid9044937\charrsid2637425 an abuse of its discretion.}{ \insrsid2637425\charrsid2637425 }{\insrsid10757243\charrsid2637425 While it is true under our statute that title to a decedent\rquote s real property passes immediately to the persons who would succ}{\insrsid1660926\charrsid2637425 eed to the decedent \rquote s estate, title}{\insrsid10757243\charrsid2637425 vests subject to conditions imposed by the statute}{\insrsid1660926\charrsid2637425 ,}{\insrsid10757243\charrsid2637425 such as possession of the personal representative and control of the Supe rior Court for the purpose of administration, sale or other disposition}{\insrsid1660926\charrsid2637425 ,}{\insrsid10757243\charrsid2637425 including appropriation to the payment of the debts of the decedent and expenses of administration.}{ \insrsid2637425\charrsid2637425 }{\insrsid12865628\charrsid2637425 Title }{\insrsid10757243\charrsid2637425 15 GCA \'a7 1401 }{\insrsid12865628\charrsid2637425 (2005)}{\insrsid6824604\charrsid2637425 ; }{\i\insrsid6824604\charrsid2637425 see also In re Porter\rquote s Estate}{\insrsid6824604\charrsid2637425 , 61 P. 659}{\insrsid7747285\charrsid2637425 , 660}{\insrsid6824604\charrsid2637425 (Cal. 1900)}{\insrsid10757243\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid10757243\charrsid2637425 When heirs entitled to distribution of real property have not agreed among themselves to a partition, allotment or other division thereof, any one of them or the }{\insrsid12865628\charrsid2637425 personal representative}{ \insrsid10757243\charrsid2637425 may petition the court to make such a partition, allotment or division as will be equitable to avoid distribution of undivided interests.}{\insrsid2637425\charrsid2637425 }{\insrsid12865628\charrsid2637425 Title }{ \insrsid10757243\charrsid2637425 15 G}{\insrsid7747285\charrsid2637425 CA \'a7 2911}{\insrsid10757243\charrsid2637425 }{\insrsid12865628\charrsid2637425 (2005)}{\insrsid10757243\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid10757243\charrsid2637425 The Superior Court does have }{\insrsid4266412\charrsid2637425 authority}{\insrsid10757243\charrsid2637425 to partition, allot and divide the property of the estate so that each party shall receive property of a proport ionate value to his interest in the whole estate.}{\insrsid2637425\charrsid2637425 }{\insrsid7501117\charrsid2637425 Title }{\insrsid10757243\charrsid2637425 15 GCA \'a7 }{\insrsid9044937\charrsid2637425 2917}{\insrsid10757243\charrsid2637425 (}{ \insrsid4266412\charrsid2637425 2005)}{\insrsid10757243\charrsid2637425 .}{\insrsid13716766 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [19]\tab }{\insrsid9044937\charrsid2637425 Although Lawrence had petitioned, before distribution, to have the Baza Gardens property distributed to Felicita and the Win}{\insrsid2831154\charrsid2637425 d}{ \insrsid9044937\charrsid2637425 ward Hills property to the children, the record does not reflect compliance with the service and citation requirements of Title 15 GCA }{\insrsid919472\charrsid2637425 \'a7}{\insrsid9044937\charrsid2637425 2913.}{ \insrsid2637425\charrsid2637425 }{\i\insrsid8850491\charrsid2637425 See}{\insrsid8850491\charrsid2637425 Title }{\insrsid9044937\charrsid2637425 15 GCA \'a7 2913 }{\insrsid8850491\charrsid2637425 (2005)}{\insrsid9044937\charrsid2637425 .}{ \insrsid2637425\charrsid2637425 }{\insrsid10757243\charrsid2637425 Moreover}{\insrsid3168224\charrsid2637425 , there were debts of the decedent and expenses of administration which }{\insrsid2968412\charrsid2637425 needed}{ \insrsid3168224\charrsid2637425 to be paid }{\insrsid2968412\charrsid2637425 but}{\insrsid3168224\charrsid2637425 no estate funds }{\insrsid2968412\charrsid2637425 were }{\insrsid3168224\charrsid2637425 available to make such payments}{ \insrsid2968412\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid2968412\charrsid2637425 This}{\insrsid3168224\charrsid2637425 begs the question of whether the estate was in a condition to be closed and distributed.}{ \insrsid2637425\charrsid2637425 }{\insrsid12940607\charrsid2637425 Our review of whether the estate was in a proper condition to be closed reveals a glaring omission in th}{\insrsid1660926\charrsid2637425 e administration of this estate:}{ \insrsid2637425\charrsid2637425 }{\insrsid12940607\charrsid2637425 the failure to fi}{\insrsid2968412\charrsid2637425 le}{\insrsid12940607\charrsid2637425 }{\insrsid2968412\charrsid2637425 an}{\insrsid12940607\charrsid2637425 account required by }{ \insrsid6302915\charrsid2637425 Title 1}{\insrsid8850491\charrsid2637425 5 GCA}{\insrsid12940607\charrsid2637425 \'a7 2705.}{\insrsid2637425\charrsid2637425 }{\insrsid12940607\charrsid2637425 Th}{\insrsid8850491\charrsid2637425 is section provides in part:}{\insrsid6302915 \par }{\insrsid2637425\charrsid2637425 \par }\pard \qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid8850491\charrsid2637425 T}{\insrsid12940607\charrsid2637425 he personal representative must render a full and verified account and report of his administration, which shall include all of the matters referred to in Section 2703}{\cs18\super\insrsid12940607\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12347971 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Title 15 GCA \'a7 2703 (2005) requires the account show \'93}{\insrsid4158067\charrsid12940607 the amount of money received and expended by the personal representative, the claims filed or presented against the estate, giving the name of each claimant, the nature of the cl aim, when it became due or will become due, whether it was allowed or rejected by the personal representative, or not yet acted upon, and all other matters necessary to show the condition of the estate}{\insrsid4158067 .\'94}}}{ \insrsid12940607\charrsid2637425 of this Title.}{\insrsid2637425\charrsid2637425 }{\insrsid12940607\charrsid2637425 The personal representative}{\i\insrsid12940607\charrsid2637425 }{\insrsid12940607\charrsid2637425 must render a final account, and pray a settlement of his administration, whenever there are sufficient funds in his hands for the payment of all debts and the estate is in }{\insrsid12327513\charrsid2637425 a proper condition to be closed. . . . }{ \insrsid12940607\charrsid2637425 \par }\pard \qj \li0\ri864\widctlpar\aspalpha\aspnum\faauto\adjustright\rin864\lin0\itap0\pararsid2637425 {\insrsid6302915\charrsid2637425 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid12327513\charrsid2637425 Title }{\insrsid7501117\charrsid2637425 15 GCA}{\insrsid6302915\charrsid2637425 \'a7 2705}{ \insrsid12327513\charrsid2637425 (2005)}{\insrsid6302915\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid12940607\charrsid2637425 When an account is rendered for settlement}{\insrsid6824604\charrsid2637425 ,}{ \insrsid12940607\charrsid2637425 notice thereof must be given, and if the account is f}{\insrsid6824604\charrsid2637425 or final settlement and a}{\insrsid12940607\charrsid2637425 petition for final distribution is filed with the account, the notice }{ \insrsid6824604\charrsid2637425 of settlement }{\insrsid12940607\charrsid2637425 must so state and on the settlement of the account}{\insrsid6824604\charrsid2637425 ,}{\insrsid12940607\charrsid2637425 distribution of the estate to those entitled thereto may }{\insrsid6824604\charrsid2637425 be had.}{\insrsid2637425\charrsid2637425 }{\insrsid7501117\charrsid2637425 Title 15 GCA}{\insrsid12327513\charrsid2637425 \'a7 2713 (2005)}{ \insrsid6824604\charrsid2637425 .}{\insrsid15946803\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }{\b\insrsid12347971\charrsid2637425 [20]\tab }{\insrsid15146655\charrsid2637425 Neither }{\insrsid6302915\charrsid2637425 Lawrence}{\insrsid15146655\charrsid2637425 nor Felicita }{\insrsid6302915\charrsid2637425 file}{\insrsid15146655\charrsid2637425 d a}{\insrsid6302915\charrsid2637425 n account }{\insrsid15946803\charrsid2637425 f}{\insrsid6302915\charrsid2637425 or}{\insrsid15946803\charrsid2637425 settlement or}{\insrsid6302915\charrsid2637425 assert that there were sufficient funds for the payment of all debts.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 \'93One of the principal objects of administration is the payment of the debts of the deceased.\'94 }{ \i\insrsid16658179\charrsid2637425 In re Washburn\rquote s Estate}{\insrsid16658179\charrsid2637425 , }{\insrsid9723801\charrsid2637425 82 P. 671 }{\insrsid16658179\charrsid2637425 (Cal. }{\insrsid6302915\charrsid2637425 1}{ \insrsid16658179\charrsid2637425 905).}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 Title 15 GCA \'a7 2727}{\insrsid7501117\charrsid2637425 (2005)}{\insrsid16658179\charrsid2637425 provides the order in which expenses, charges, and other debts of the estate }{\insrsid12327513\charrsid2637425 should be paid}{\insrsid2831154\charrsid2637425 :}{\insrsid16658179 \par }{\insrsid2637425\charrsid2637425 \par }\pard \qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid6824604\charrsid2637425 Expenses, Charges and Debts; Order of Payment.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 The debts of the decedent, the expenses of administration and the charges against the estate shall be paid in the following order:}{\insrsid16658179 \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid2637425 {\insrsid2637425\charrsid2637425 \par }\pard \qj \fi720\li1440\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin1440\itap0\pararsid2637425 {\insrsid12067425\charrsid2637425 1.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 Expenses of administration; \par }{\insrsid12067425\charrsid2637425 2.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 Funeral expenses; \par }{\insrsid12067425\charrsid2637425 3.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 Expenses of last illness; \par }{\insrsid12067425\charrsid2637425 4.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 Family allowance; \par }{\insrsid12067425\charrsid2637425 5.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 Debts to the Government of Guam; \par }{\insrsid12067425\charrsid2637425 6.}{\insrsid2637425\charrsid2637425 }{\insrsid12327513\charrsid2637425 Wages . . . }{\insrsid16658179\charrsid2637425 \par }\pard \qj \fi720\li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid2637425 {\insrsid10490614\charrsid2637425 7.}{\insrsid2637425\charrsid2637425 }{\insrsid12327513\charrsid2637425 Mortgages . . . }{ \insrsid16658179\charrsid2637425 in order of their priority, so far as they are paid out of the proceeds of the encumbered property.}{\insrsid2637425\charrsid2637425 }{\insrsid16658179\charrsid2637425 If such proceeds are insufficient for that purpose, the part of the debt remaining unsatisfied shall be classed with general demands against the estate; \par }{\insrsid12067425\charrsid2637425 8. }{\insrsid16658179\charrsid2637425 Judgments that are not liens rendered against the decedent in his lifetime and all other demands against the estate, without preference or priority on over another. \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid2637425 {\insrsid1660926\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid12067425\charrsid2637425 [21]\tab }{\insrsid4013380\charrsid2637425 In the instant }{\insrsid13652138\charrsid2637425 case, there were debts remain }{\insrsid15946803\charrsid2637425 ing}{\insrsid13652138\charrsid2637425 unpaid at the time the Superior Court issued the Order for Final Distribution}{\insrsid3038031\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid16720248\charrsid2637425 The NWCS loan, the BOG loan and the FHB loan all}{\insrsid3038031\charrsid2637425 had outstanding balances at the time of distribution.}{\insrsid2637425\charrsid2637425 }{\insrsid3038031\charrsid2637425 Two of the }{ \insrsid16720248\charrsid2637425 loans, NWCS and FHB, were secured by }{\insrsid3038031\charrsid2637425 mortgages }{\insrsid6300914\charrsid2637425 on estate property}{\insrsid16720248\charrsid2637425 while the third}{\insrsid6824604\charrsid2637425 loan}{\insrsid16720248\charrsid2637425 , BOG, was a separate debt}{\insrsid6824604\charrsid2637425 of the decedent}{\insrsid16720248\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid10552921\charrsid2637425 In addition to the outstanding }{ \insrsid16720248\charrsid2637425 debt}{\insrsid10552921\charrsid2637425 s, the }{\insrsid6824604\charrsid2637425 expenses of administration}{\insrsid10552921\charrsid2637425 were not paid prior to distribution.}{\insrsid2637425\charrsid2637425 }{ \insrsid16720248\charrsid2637425 T}{\insrsid16199651\charrsid2637425 he Su}{\insrsid7697358\charrsid2637425 perior Court}{\insrsid16720248\charrsid2637425 did not adequately address the order}{\insrsid1114735\charrsid2637425 }{ \insrsid16720248\charrsid2637425 of the payment of these expenses and de}{\insrsid7501117\charrsid2637425 bts in accordance with 15 GCA}{\insrsid16720248\charrsid2637425 \'a7 2727.}{\insrsid2637425\charrsid2637425 }{\insrsid16720248\charrsid2637425 Further guidance }{\insrsid6824604\charrsid2637425 on }{\insrsid15946803\charrsid2637425 whether}{\insrsid16720248\charrsid2637425 the Superior Court }{\insrsid15946803\charrsid2637425 should have continued the administration }{ \insrsid16720248\charrsid2637425 is found in Title 15 GCA \'a7 2739 }{\insrsid1660926\charrsid2637425 (2005) }{\insrsid16720248\charrsid2637425 which provides:}{\insrsid6824604\charrsid2637425 \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid2637425 {\insrsid2637425 \par }\pard \qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid16720248\charrsid2637425 Closing or Continuing Administration After First Order for Payment. If all of the debts have been paid by the first order for payment, the Superior Court of Guam must direct the payment of legacies and the distribution of the estate among the persons entitled, as provided in Chapter 30 of this Title; }{ \i\insrsid16720248\charrsid2637425 but if there are debts remaining unpaid}{\insrsid16720248\charrsid2637425 , or if, for other reasons, }{\i\insrsid16720248\charrsid2637425 the estate is not in a condition to be closed}{\insrsid16720248\charrsid2637425 , }{\i\insrsid16720248\charrsid2637425 the administration may be continued for such time as may be reasonable}{\insrsid16720248\charrsid2637425 . \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid16720248\charrsid2637425 \par }{\insrsid1660926\charrsid2637425 (E}{\insrsid16720248\charrsid2637425 mphasis added).}{\insrsid15667506\charrsid2637425 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12067425\charrsid2637425 [22]\tab }{\insrsid16658179\charrsid2637425 D}{\insrsid7230519\charrsid2637425 istribution of the estate property }{\insrsid15946803\charrsid2637425 i}{\insrsid7230519\charrsid2637425 s}{ \insrsid15946803\charrsid2637425 generally}{\insrsid7230519\charrsid2637425 not proper }{\insrsid16720248\charrsid2637425 if there }{\insrsid15946803\charrsid2637425 a}{\insrsid16720248\charrsid2637425 re}{\insrsid7230519\charrsid2637425 debts of the estate }{\insrsid16720248\charrsid2637425 remaining un}{\insrsid7230519\charrsid2637425 paid.}{\cs18\super\insrsid6824604\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12067425 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 We do not imply that Title 15 GCA \'a7 2739 prevents an estate from being closed and property distributed among the persons entitled when these persons have agreed, with the assent of creditors if necessary, to assume and be liable for the payments of all of the decedent\rquote s debts and expenses of administration. There was no such agreement in this case. }{\insrsid14711617 \par }}}{\insrsid2637425\charrsid2637425 }{\insrsid9572488\charrsid2637425 The court, however, apportioned the decedent\rquote s debts and expenses of administration and allocated responsibility for payment amongst Felicita and the children.}{ \insrsid2637425\charrsid2637425 }{\insrsid9572488\charrsid2637425 We must now determine whether the court had authority to do so in the absence of an agreement between the persons entitled to distribution and whether such apportionment and allocation enabled the estate to be in a condition to be closed.}{\insrsid7230519 \par }{\insrsid2637425\charrsid2637425 \par }\pard \ql \fi-720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2637425 {\b\insrsid12067425\charrsid2637425 B.}{\b\insrsid2637425\charrsid2637425 }{\b\insrsid16720248\charrsid2637425 A}{ \b\insrsid7291875\charrsid2637425 pportionment and allocation of the decedent\rquote s debts and expenses of administration}{\b\insrsid13716766\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid16720248\charrsid2637425 \par }{\b\insrsid12067425\charrsid2637425 [23]\tab }{\insrsid6966744\charrsid2637425 In the Order for Final Distribution, the Superior Court found the children of the decedent to be liable for two-thirds of the decedent\rquote s separate debt and Felicita to be liable for the remainder}{\insrsid14426718\charrsid2637425 , one-third of the separate debt and the entire community debt}{\insrsid8552375\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid8552375\charrsid2637425 The }{\insrsid14641805\charrsid2637425 trial }{\insrsid8552375\charrsid2637425 court }{\insrsid9373684\charrsid2637425 held,}{\insrsid8552375\charrsid2637425 }{\insrsid9373684\charrsid2637425 under }{ \insrsid7291875\charrsid2637425 Title }{\insrsid9373684\charrsid2637425 15}{\insrsid11818173\charrsid2637425 GCA \'a7 }{\insrsid1660926\charrsid2637425 \'93}{\insrsid11818173\charrsid2637425 27}{\insrsid15946803\charrsid2637425 14}{ \insrsid1660926\charrsid2637425 \'94}{\insrsid15946803\charrsid2637425 (sic)}{\insrsid9373684\charrsid2637425 ,}{\cs18\super\insrsid14760246\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12067425 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 The proposed Order for Final Distribution submitted by Lawrence\rquote s attorney states that pursuant to Title 15 GCA \'a7 2714, the liability of the separate debt of the decedent is proportionate to the distribution of the decedent\rquote s separate property. However, Title 15 GCA \'a7 2714 does not exist; we assume Lawrence is actually referring to language contained in Title 15 GCA \'a7 2741. The Superior Court adopted, with some modification, the proposed order including the citation to \'932714.\'94}}}{\insrsid9373684\charrsid2637425 }{\insrsid8552375\charrsid2637425 the liability }{\insrsid9373684\charrsid2637425 of each heir }{ \insrsid8552375\charrsid2637425 for the separate debt of the }{\insrsid9373684\charrsid2637425 decedent is proportionate to his or her share in the estate property}{\insrsid16658179\charrsid2637425 and}{\insrsid14426718\charrsid2637425 }{ \insrsid13716766\charrsid2637425 ordered }{\insrsid15208988\charrsid2637425 the separate debt of the decedent distributed in the}{\insrsid7291875\charrsid2637425 same proportions set forth in Title 1}{\insrsid15208988\charrsid2637425 5 GCA \'a7 903(b)}{ \insrsid12807004\charrsid2637425 .}{\insrsid13716766 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid12067425\charrsid2637425 [24]\tab }{\insrsid5704149\charrsid2637425 We do not}{\insrsid16658179\charrsid2637425 read }{\insrsid1660926\charrsid2637425 Title 15 GCA \'a7}{\insrsid16658179\charrsid2637425 2741 as providing the authority to allocate responsibility for payment of the separate debts of the decedent proportionate to }{\insrsid5704149\charrsid2637425 the distribution of the decedent\rquote s separate property}{\insrsid16658179\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid1660926\charrsid2637425 Section}{\insrsid5704149\charrsid2637425 2741 deals primarily with the allocation of responsibility for the debts payable by the estate which are also payable, in whole or in part, by the surviving spouse and the apportionment of such debt to the property of the spouses liable for the debt.}{ \cs18\super\insrsid5704149\charrsid2637425 \chftn {\footnote \pard\plain \s17\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5704149 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4158067 \par }\pard \s17\ql \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12067425 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Title 15 GCA \'a7 2741 (2005) provides in full: \par }\pard \s17\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5704149 {\b\insrsid4158067 \par }\pard \s17\ql \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid340749 {\insrsid4158067\charrsid12067425 Liability of Estate and Surviving Spouse; Allocation; Petition; Contents; Determination; Order. }{ \insrsid4158067 \par }{\insrsid4158067\charrsid12067425 \par }\pard \s17\qj \fi720\li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid12067425 {\insrsid4158067 (a) Whenever it appears that debts payable by the estate are also payable, in whole or in part, by the surviving spouse, the personal representative or any person interested in the estate may file a petition with the Clerk of the Superior Court for an or d er to allocate the responsibility for such debts. Such petition may be filed at any time prior to the filing of a petition for final distribution. If any interest in the community property is administered in the estate of a deceased spouse which, under the laws of the territory of Guam, was liable for a debt of the surviving spouse which was not also the debt of the deceased spouse, the owner of the debts shall be deemed to be a person interested in the estate for the purpose of this section. \par (b) The pet ition referred to in subsection (a) of this Section shall (1) identify all of the debts known to the petitioner that are asserted to be subject to allocation, (2) state the reason why such debts should be allocated, and (3) set forth the allocation and th e basis for allocation asserted by the petitioner. \par }\pard \s17\qj \fi720\li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid11539352 {\insrsid4158067 (c) If it appears from the petition referred to in subsection (a) of this Section that (1) allocation would be affected by the value of the separate property of the surviving spouse and any community prope rty not administered in the estate and (2) an inventory of the property and the value of the property has not been furnished by the surviving spouse, the Superior Court shall issue an order to show cause why the information should not be furnished. \par (d) N otice of the hearing of the petition referred to in subsection (a) of this Section and the order to show cause referred to in subsection (c) of the Section shall be given in the manner provided in Section 3401 of this Title and a copy of such petition and such order shall be served not less than ten (10) calendar days prior to the time set for the hearing upon the surviving spouse and, if the petitioner is not the personal representative, upon the personal representative. \par (e) The Personal representative a nd the surviving spouse may provide for allocation by agreement and, upon a determination by the Superior Court that the agreement substantially protects the rights of the person interested in the estate, the allocation provided for in the agreement shall be ordered by the Superior Court. }{\insrsid4158067\charrsid2955736 In the absence of such agreement, each debt shall be apportioned to all of the property of the spouses liable for the debt, as determined by the laws of the territory of Guam, in the proportion determined by the value of the property less any liens and encumbrances at the date of death, and the responsibility to pay the debt shall be allocated accordingly}{\insrsid4158067 . \par (f) Upon making the determination as provided in this Section, the Superior Court shall make an order (1) directing the personal representative to charge the amounts allocated to the surviving spouse against any property or interests of the surviving spouse which are in the possession of the personal representative, (2) summarily directing the surviving spouse to make p ayment of the allocation to the personal representative to the extent that property or interests of the surviving spouse which are in the possession of the personal representative are insufficient to satisfy the allocation, and (3) directing the personal representative to make payment of the amounts allocated to the estate. }}}{\insrsid2637425\charrsid2637425 }{\insrsid1660926\charrsid2637425 Title 15 GCA \'a7 2741(e) (2005)}{\insrsid5704149\charrsid2637425 , which does allow for apportionment of debt to property,}{\insrsid14760246\charrsid2637425 provides:}{\insrsid11818173 \par }{\insrsid2637425\charrsid2637425 \par }\pard \qj \fi720\li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid8272055\charrsid2637425 (e)}{\insrsid2637425\charrsid2637425 }{\insrsid5636105\charrsid2637425 The personal representative and the surviving spouse may provide for allocation by agreement and, upon a determination by the Superior Court that the agreement substantially protects the rights of persons interested in the estate, the allocation provided for in the agreement shall be ordered by the Superior Court.}{ \insrsid2637425\charrsid2637425 }{\i\insrsid5636105\charrsid2637425 In the absence of s uch agreement, each debt shall be apportioned to all of the property of the spouses liable for the debt, as determined by the laws of the territory of Guam, in the proportion determined by the value of the property less any liens and encumbrances at the d ate of death, and the responsibility to pay the debt shall be allocated accordingly.}{\insrsid5636105\charrsid2637425 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid5636105\charrsid2637425 \par }{\insrsid1660926\charrsid2637425 (E}{\insrsid5636105\charrsid2637425 mphasis added).}{\insrsid5704149 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid11539352\charrsid2637425 [25]\tab }{\insrsid7291875\charrsid2637425 Section}{\insrsid11030960\charrsid2637425 2741, however, allocates responsibility only if the debts payable by the estate are also payable by the surviving spouse}{ \insrsid1660926\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid1660926\charrsid2637425 This statute}{\insrsid11030960\charrsid2637425 does not govern allocation of responsibility for the separate debts of the decedent.}{ \insrsid2637425\charrsid2637425 }{\insrsid5704149\charrsid2637425 T}{\insrsid11431055\charrsid2637425 he comment to section 2741 states that the section \'93 like certain other Sections contained in this Title, has been added to rationalize the community property system and t}{\insrsid8272055\charrsid2637425 o make it sex-neutral}{\insrsid32762\charrsid2637425 .}{\insrsid11431055\charrsid2637425 \'94}{ \insrsid32762\charrsid2637425 }{\insrsid7501117\charrsid2637425 Title }{\insrsid32762\charrsid2637425 15 GCA \'a7 27}{\insrsid11431055\charrsid2637425 41, cmt.}{\insrsid2637425\charrsid2637425 }{\insrsid12675871\charrsid2637425 The section does not allow the probate court to allocate responsibility for a decedent\rquote s debts to someone who would otherwise have no obligation to pay such debts.}{\insrsid14039432 \par }{\insrsid2637425\charrsid2637425 \par }{\b\insrsid11539352\charrsid2637425 [26]\tab }{\insrsid1717685\charrsid2637425 Lawrence cannot rely on}{\insrsid11431055\charrsid2637425 section 2741 as providing the Superior Court with the authority to distribute the separate debt of the estate.}{ \insrsid2637425\charrsid2637425 }{\insrsid11431055\charrsid2637425 Furthermore, we can find no section within the Gu}{\insrsid1717685\charrsid2637425 a}{\insrsid11431055\charrsid2637425 m Code which grants such authority.}{ \insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 The heirs are not personally liable for the debts of the decedent, but take subject to those debts.}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 G}{ \i\insrsid7291875\charrsid2637425 r}{\i\insrsid14159570\charrsid2637425 a}{\i\insrsid7291875\charrsid2637425 yb}{\i\insrsid14159570\charrsid2637425 iel v. Burke}{\insrsid14159570\charrsid2637425 , 268 P.2d 551, 555 (Cal. Dist. Ct. App. 1954); }{ \i\insrsid14159570\charrsid2637425 see also Gordon v. Gilfoil}{\insrsid7291875\charrsid2637425 , 99 U.S. 168 (1878}{\insrsid14159570\charrsid2637425 ); }{\i\insrsid14159570\charrsid2637425 O\rquote Malley v. Carrick}{\insrsid13566350\charrsid2637425 , 291 P. 871, 872 (C}{\insrsid14159570\charrsid2637425 al. Dist. Ct. App. 1930) (stating that if an estate is liable for a debt, it should be \'93collected from that estate, during the course of administration.\'94).}{\insrsid2637425\charrsid2637425 }{ \insrsid11495263\charrsid2637425 Therefore, t}{\insrsid14159570\charrsid2637425 he liability of heirs or distributees for the debts of their ancestor is limited by, and exists only with respect to, the property received by th em by inheritance or succession from that ancestor.}{\insrsid2637425\charrsid2637425 }{\i\insrsid13000312\charrsid2637425 See }{\i\insrsid11495263\charrsid2637425 G}{\i\insrsid7291875\charrsid2637425 r}{\i\insrsid11495263\charrsid2637425 a}{ \i\insrsid7291875\charrsid2637425 yb}{\i\insrsid11495263\charrsid2637425 iel}{\insrsid11495263\charrsid2637425 , 268 P.2d at}{\insrsid13000312\charrsid2637425 }{\insrsid11495263\charrsid2637425 555}{\insrsid14159570\charrsid2637425 .}{ \insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }{\b\insrsid11539352\charrsid2637425 [27]\tab }{\insrsid1273951\charrsid2637425 Likewise, the court cannot require the persons entitled to distribution of an estate to pay the expenses of administration in the absence of their agreement to do so.}{ \insrsid2637425\charrsid2637425 }{\i\insrsid5715636\charrsid2637425 See In re Weaver\rquote s Estate}{\insrsid5715636\charrsid2637425 , 322 P.2d 522}{\insrsid14244153\charrsid2637425 }{\insrsid7291875\charrsid2637425 (Cal. Dist. Ct. App. 1958) }{ \insrsid14244153\charrsid2637425 (finding that a distributee\rquote s bona fide offer to pay all of the expenses of the administration}{\insrsid10702540\charrsid2637425 made the sale of estate property unnecessary}{\insrsid14244153\charrsid2637425 ).}{ \insrsid16079244 \par \par }{\b\insrsid11539352\charrsid2637425 [28]\tab }{\insrsid11431055\charrsid2637425 Therefore, we hold that the Superior Court erred in }{\insrsid1717685\charrsid2637425 the Order for Final Distribution when it apportioned the decedent\rquote s debts and the expenses of administration to be proportionate to the distribution of the decedent\rquote s separate property and allocated responsibility to pay such debts and expenses amongst the Felicita and the children.}{\insrsid16079244 \par \par }\pard \ql \fi-720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2637425 {\b\insrsid11539352\charrsid2637425 C.}{\b\insrsid2637425\charrsid2637425 }{\b\insrsid12533736\charrsid2637425 R}{ \b\insrsid7291875\charrsid2637425 eimbursement claims for repairs, renovations and mortgage payments}{\b\insrsid16079244 \par \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid11539352\charrsid2637425 [29]\tab }{\insrsid11476121\charrsid2637425 Felicita challenges the trial court\rquote s finding that her reimbursement claims were time-barred arguing that her claims for payments made on the Windward Hills mortgage and for repairs and renovations to the Windward Hills property should be allowe}{\insrsid7291875\charrsid2637425 d under Title 15 GCA \'a7\'a7 2513 and}{\insrsid11476121\charrsid2637425 2515.}{\insrsid2637425\charrsid2637425 }{\insrsid11476121\charrsid2637425 These sections require that personal representatives and su rviving spouses file claims anytime before a petition for final distribution.}{\insrsid2637425\charrsid2637425 }{\insrsid7291875\charrsid2637425 Felicita argues that Title 15 GCA \'a7\'a7}{\insrsid2637425\charrsid2637425 }{ \insrsid7291875\charrsid2637425 2503 and}{\insrsid11476121\charrsid2637425 2507, which require that claims against an estate be filed within sixty days of the publication of notice to creditors or alternat ively that a creditor file for an extension, do not apply to her because she is a surviving spouse or personal representative rather than an ordinary creditor of the estate.}{\insrsid2637425\charrsid2637425 }{\insrsid11940693\charrsid2637425 Felicita also asserts that }{\insrsid7160148\charrsid2637425 pursuant to Title 15 GCA \'a7}{\insrsid11940693\charrsid2637425 2509}{\insrsid6964378\charrsid2637425 ,}{\insrsid11940693\charrsid2637425 the allowance or rejection of the reimbursement c}{ \insrsid2237130\charrsid2637425 laims must be made by the judge}{\insrsid6964378\charrsid2637425 ,}{\insrsid11940693\charrsid2637425 and Lawrence had no authority to reject the claims.}{\insrsid2637425\charrsid2637425 }{\insrsid11476121\charrsid2637425 Co-administrator Lawrence argues that Felicita failed to take advantage of sections of the Guam Code which provide additional protections for the surviving spouse by neglecting to file a claim prior to the submission of a petition for final distribution.} {\insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }{\b\insrsid11539352\charrsid2637425 [30]\tab }{\insrsid11476121\charrsid2637425 Guam statutes providing additional protections for certain expenditures made by surviving spouses are inapplicable i}{\insrsid7160148\charrsid2637425 n this context.}{ \insrsid2637425\charrsid2637425 }{\insrsid7160148\charrsid2637425 Title 15 GCA \'a7\'a7}{\insrsid11476121\charrsid2637425 2513 an}{\insrsid15146655\charrsid2637425 d 2515, which both Felicita}{\insrsid11476121\charrsid2637425 and }{ \insrsid15146655\charrsid2637425 Lawrence}{\insrsid11476121\charrsid2637425 refer to in their briefs, would not apply to Felicita\rquote s payment of the mortgages.}{\insrsid2637425\charrsid2637425 }{\insrsid11476121\charrsid2637425 These sections of the Guam Code concern debt chargeable against community property.}{\cs18\super\insrsid11476121\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11539352 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Title 15 GCA \'a7 2513 conce rns the separate debt of the deceased spouse which is chargeable against community property and Title 12 GCA \'a7 2515 concerns the separate debt of the surviving spouse chargeable against community property which is administered in the estate. }{ \insrsid14711617 \par }}}{\insrsid2637425\charrsid2637425 }{\insrsid11476121\charrsid2637425 The debt at issue is the separate debt of the decedent which is chargeable against the separate real property of the decedent; as there is no element of community property in the instant case, neither of the sections of the Guam Code would be applicable.}{ \insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 [31]\tab }{\insrsid14159570\charrsid2637425 Guam law requires that creditors file a claim against the estate \'93within sixty (60) calendar days after the f}{\insrsid11695902\charrsid2637425 irst publication of the notice\'94 to creditors.}{\insrsid2637425\charrsid2637425 }{\insrsid7501117\charrsid2637425 Title }{\insrsid14159570\charrsid2637425 15 GCA \'a7 2503}{\insrsid10702540\charrsid2637425 (a)}{\insrsid14159570\charrsid2637425 }{ \insrsid4546648\charrsid2637425 (2005)}{\insrsid14159570\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid6691141\charrsid2637425 Any claim \'93 not so filed or presented is barred forever, unless it is made to appear by the affidavit of the claimant to the satisfaction of the Superior Court that the claimant had not received notice, by reason of being physically absent from}{ \insrsid4546648\charrsid2637425 . . . Guam . . .}{\insrsid6691141\charrsid2637425 \'94 }{\insrsid7501117\charrsid2637425 Title }{\insrsid6691141\charrsid2637425 15 GCA \'a7 2521}{\insrsid10702540\charrsid2637425 (a)}{\insrsid6691141\charrsid2637425 (}{ \insrsid4546648\charrsid2637425 2005)}{\insrsid6691141\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 The period within which a personal representative of the estate must present a claim against the estate is the same as for other creditors.}{\cs18\super\insrsid8089565\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Many sections of the Probate Code were adopted from California\rquote s Probate code, including Title 15 GCA \'a7 2521, which bars claims not timely filed. }{\insrsid4158067\charrsid4398979 In}{\insrsid4158067 the absence of binding precedent or a compelling reason to deviate, this court has held California case law to be persuasive authority when interpreting a California statute from which the Guam statute was derived. }{\i\insrsid4158067 Cruz v. Cruz}{ \insrsid4158067 , 2005 Guam 3 \'b6 9. \par }}}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 In}{\i\insrsid4546648\charrsid2637425 re}{\i\insrsid14159570\charrsid2637425 Estate of Taylor}{\insrsid14159570\charrsid2637425 , 10 Cal. 482 (Cal. 1852); }{ \i\insrsid14159570\charrsid2637425 see also}{\insrsid14159570\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 In re Grant\rquote s Estate}{\insrsid14159570\charrsid2637425 , 43 P.2d 266 (Cal. 1935).}{\insrsid2637425\charrsid2637425 }{ \insrsid14159570\charrsid2637425 Neither the personal representative nor the court has the authorization to allow a claim which is not timely filed.}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 See }{ \i\insrsid4546648\charrsid2637425 In re }{\i\insrsid14159570\charrsid2637425 E}{\i\insrsid4546648\charrsid2637425 rwin\rquote s E}{\i\insrsid14159570\charrsid2637425 state}{\insrsid14159570\charrsid2637425 , 255 P.2d 97 (Cal. Dist. Ct. App.}{ \insrsid5927587\charrsid2637425 1953).}{\insrsid2637425\charrsid2637425 }{\insrsid5927587\charrsid2637425 Limiting the liability of the estate to claims properly filed and recognized promotes an expeditious determination of the debts of the decedent and facilitates the protection of the rights of the heirs.}{\insrsid2637425\charrsid2637425 }{ \i\insrsid1508155\charrsid2637425 See Estate of St}{\i\insrsid5927587\charrsid2637425 u}{\i\insrsid1508155\charrsid2637425 r}{\i\insrsid5927587\charrsid2637425 m}{\insrsid5927587\charrsid2637425 , 2}{\insrsid4546648\charrsid2637425 4}{ \insrsid5927587\charrsid2637425 6 Cal.}{\insrsid4546648\charrsid2637425 }{\insrsid5927587\charrsid2637425 Rptr}{\insrsid4546648\charrsid2637425 .}{\insrsid5927587\charrsid2637425 852, 854 (Ct. App. 1988).}{\insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 [32]\tab }{\insrsid14159570\charrsid2637425 Though we recognize the general rule that claims against the estate must be filed within sixty days of the first publication of the notice to cred itors, we disagree with its applicability to Felicita\rquote s claims.}{\cs18\super\insrsid8089565\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Although most of the Guam Probate Code was adopted from California, Title 15 GCA \'a7 2503 (2005) only gives creditors sixty (60) days to file a claim following the publication of the notice to creditors while California allows creditors to file a claim within \'93[f]our }{\insrsid4158067\charrsid5402060 months after the date letters are first issued to a general personal representative.}{\insrsid4158067 \'94 Cal. Prob. Code \'a7 9100 (2005).}{\insrsid14711617 \par }}}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 The word }{\insrsid6964378\charrsid2637425 \'93}{\insrsid14159570\charrsid2637425 claim}{\insrsid6964378\charrsid2637425 \'94}{\insrsid14159570\charrsid2637425 as used in the Probate Code refers \'93to such debts or demands against the decedent as might}{\insrsid4546648\charrsid2637425 . . . }{\insrsid14159570\charrsid2637425 have been enforced against him in his lifetime.}{\insrsid4546648\charrsid2637425 . . .}{\insrsid14159570\charrsid2637425 \'94}{\insrsid2637425\charrsid2637425 }{\i\insrsid4546648\charrsid2637425 Newberger v. Rifk}{\i\insrsid14159570\charrsid2637425 ind}{\insrsid14159570\charrsid2637425 , 104 Cal.}{\insrsid4546648\charrsid2637425 Rptr. 663, 668 (}{\insrsid14159570\charrsid2637425 Ct. App. 1972) (quoting }{\i\insrsid14159570\charrsid2637425 Fallon v. Butler}{\insrsid14159570\charrsid2637425 , 21 Cal. 24, 32 (Cal. 1862)).}{\insrsid2637425\charrsid2637425 }{ \insrsid14159570\charrsid2637425 \'93When a liability ar ises after the death of the decedent it does not constitute a claim against the estate which is required to be presented for allowance (except funeral expenses and other matters expressly provided in the Probate Code).\'94}{ \insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 Sperry v. Tammany}{\insrsid14159570\charrsid2637425 , 235 P.2d 847}{\insrsid4546648\charrsid2637425 , 849}{\insrsid14159570\charrsid2637425 (Cal. Dist. Ct. App. 1951).}{ \insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 Therefore, we address Felicita\rquote s claims according to this definition}{\insrsid7874365\charrsid2637425 and reject her argument that the procedures set forth in Title 15 GCA \'a7 2509 should }{\insrsid10098376\charrsid2637425 have }{\insrsid7874365\charrsid2637425 be}{\insrsid10098376\charrsid2637425 en}{\insrsid7874365\charrsid2637425 followed}{\insrsid14159570\charrsid2637425 .}{\cs18\super\insrsid7874365\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Section 2509 provides: \par \par }\pard\plain \qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid6964378 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs20\insrsid4158067\charrsid6497949 Claims of Personal Repre sentative; Procedure; Action by Judge; Action on Claim if Rejected.}{\insrsid4158067\charrsid6497949 }{\insrsid4158067 }{\fs20\insrsid4158067\charrsid7874365 If the personal representative is a creditor of the decedent, he shall file his claim with the Clerk of the Superior Court, who must present it for allowance or rejection to a judge of the Superior Court.}{\fs20\insrsid4158067 }{ \fs20\insrsid4158067\charrsid7874365 Its allowance by the judge is sufficient evidence of its correctness, and it must be paid as other claims in due course of administration.}{\fs20\insrsid4158067 }{\fs20\insrsid4158067\charrsid7874365 If the judge rejects the claim, action thereon may be had against the estate by the claimant, and summons must be served upon the judge who rejected the claim, who shall appoint an attorney, at the expense of the estate, to defend the action.}{ \fs20\insrsid4158067 }{\fs20\insrsid4158067\charrsid7874365 If the claimant fails to recover, he must pay all costs, including defendant's reasonable attorney's fees, to be fixed by the Superior Court.}{\fs20\insrsid4158067 \par \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid6964378 {\fs20\insrsid4158067 Title }{\fs20\insrsid4158067\charrsid7874365 15 GCA \'a7 2509 (2005). \par }\pard\plain \s17\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7874365 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4158067 \tab }}}{\insrsid2637425\charrsid2637425 }{ \insrsid6369087\charrsid2637425 Felicita}{\insrsid14159570\charrsid2637425 sought compensation for expenditure she made following the death of the decedent and as such }{\insrsid6369087\charrsid2637425 her claims for reimbursement }{ \insrsid14159570\charrsid2637425 could not have been enforced against him during his lifetime.}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 Consequently, we find that the claims filed by Felicita in the instant case }{ \insrsid15146655\charrsid2637425 are not}{\insrsid14159570\charrsid2637425 time-barred due to a failure to file within the sixty day period}{\insrsid15146655\charrsid2637425 and}{\insrsid14159570\charrsid2637425 the trial court erred in }{ \insrsid15146655\charrsid2637425 so }{\insrsid6497949\charrsid2637425 holding.}{\insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 [33]\tab }{\insrsid9843953\charrsid2637425 On remand, the trial}{\insrsid14159570\charrsid2637425 court should address the cl aims filed by Felicita when settling the account of the administrators in preparation for distribution of the estate.}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 As discussed }{\i\insrsid14159570\charrsid2637425 supra}{ \insrsid14159570\charrsid2637425 , there was no accounting filed during the course of administration of this estate.}{\cs18\super\insrsid5402060\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 Interestingly if an account deny ing reimbursement of Felicita\rquote s expenses was filed and approved, the settlement of the account would be an appealable order. }{\i\insrsid4158067 See In re Richards\rquote Estate}{\insrsid4158067 , 109 P.2d 923 (Cal. 1941). \par }}}{\insrsid2637425\charrsid2637425 }{\insrsid5534480\charrsid2637425 Though labeled claims when fi}{\insrsid14159570\charrsid2637425 l}{\insrsid5534480\charrsid2637425 e}{\insrsid14159570\charrsid2637425 d with the Superior Court, Felicita\rquote s cla ims are more properly categorized as expenditures made by a personal representative.}{\cs18\super\insrsid14159570\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 It is important to note that Felicita \rquote s claims also include expenditures made after the death of the decedent but before her appointment as co-administrator of the esta te. However, these claims could still not have been enforceable against the decedent during his lifetime, and therefore are not claims which must be filed within sixty days of the publication of notice. Reimbursement claims for expenditures made prior to appointment as personal representative, when appointment is anticipated, have been approved. }{\i\insrsid4158067 In re Machado\rquote s Estate}{\insrsid4158067 ,}{\i\insrsid4158067 }{\insrsid4158067\charrsid1642922 199 P. 505,}{\insrsid4158067 }{ \insrsid4158067\charrsid1642922 506}{\insrsid4158067 (Cal. 1921).}}}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 See}{\insrsid14159570\charrsid2637425 Title 15 GCA \'a7\'a7 2703, 2705.}{\insrsid2637425\charrsid2637425 }{ \insrsid14159570\charrsid2637425 Generally, it is advisable that a personal representative seek co}{\insrsid4270905\charrsid2637425 urt app roval for expenditures. Since a court will allow only expenditures which it determines are made in good faith and necessary in the administration of the estate, \'93[p]ayments made without a court order at made at the peril of the personal representative. \'94 }{\i\insrsid4270905\charrsid2637425 In re Fulmer\rquote s Estate}{\insrsid4270905\charrsid2637425 , 265 P. 920, 922 (Cal. 1928).}{\insrsid2637425\charrsid2637425 }{\insrsid5534480\charrsid2637425 To eliminate the risk that an expenditure will be disallowed, a}{\insrsid14159570\charrsid2637425 personal representative may }{\insrsid4270905\charrsid2637425 request guidance}{\insrsid14159570\charrsid2637425 pursuant to Title 15 GCA }{ \insrsid7874365\charrsid2637425 \'a7}{\insrsid14159570\charrsid2637425 2221}{\insrsid1660926\charrsid2637425 (2205)}{\insrsid7874365\charrsid2637425 }{\insrsid9843953\charrsid2637425 which }{\insrsid14159570\charrsid2637425 provides: }{ \insrsid16079244 \par \par }\pard\plain \s26\qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b0\insrsid14159570\charrsid2637425 \'a7}{\b0\insrsid6497949\charrsid2637425 }{ \b0\insrsid14159570\charrsid2637425 2221 Personal Representatives May Seek Guidance From Court on Investment, etc., of Estate Funds; Petition; Procedure}{\b0\insrsid6497949\charrsid2637425 .}{\b0\insrsid14159570\charrsid2637425 The Superior Court of Guam on the petition of the personal representatives may from time to time }{\b0\i\insrsid14159570\charrsid2637425 instruct and direct the personal representatives as to}{\b0\i\insrsid7160148\charrsid2637425 }{ \b0\i\insrsid14159570\charrsid2637425 administration of the estate and the disposition, management, operation, investment, care, protection or preservation of the estate or any property thereof}{\b0\insrsid7160148\charrsid2637425 .}{ \b0\insrsid2637425\charrsid2637425 }{\b0\insrsid14159570\charrsid2637425 The Clerk of the Superior Court of Guam shall set such petition for hearing, and notice thereof shall be given in the manner provided in Section 3401 of this Title.}{ \b0\insrsid2637425\charrsid2637425 }{\b0\insrsid16079244 \par }\pard \s26\qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid10974680 {\b0\insrsid16079244 \par }\pard \s26\qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b0\insrsid1660926\charrsid2637425 (E}{\b0\insrsid9843953\charrsid2637425 mphasis added).}{\b0\insrsid2637425\charrsid2637425 }{ \b0\insrsid14159570\charrsid2637425 By obtaining prior approval from the court, a personal representative ensures that the expenditure will be allowed upon the settling of the account.}{\b0\insrsid2637425\charrsid2637425 }{ \b0\i\insrsid16539421\charrsid2637425 In re Fulmer\rquote s Estate}{\b0\insrsid16539421\charrsid2637425 , 265 P. at 922.}{\b0\insrsid2637425\charrsid2637425 }{\b0\insrsid9843953\charrsid2637425 In}{\b0\insrsid14159570\charrsid2637425 the instant case, Felicita failed to seek court approval prior to any of the expenditures she made on behalf of the estate.}{\b0\insrsid2637425\charrsid2637425 }{\b0\insrsid1277192\charrsid2637425 Howe}{\b0\insrsid9843953\charrsid2637425 ver, f}{ \b0\insrsid4270905\charrsid2637425 ailure to obtain court permission does not }{\b0\insrsid5534480\charrsid2637425 necessarily }{\b0\insrsid4270905\charrsid2637425 render expenditures improper.}{\b0\insrsid2637425\charrsid2637425 }{ \b0\i\insrsid16539421\charrsid2637425 Id}{\b0\insrsid5534480\charrsid2637425 . }{\b0\insrsid16079244 \par \par }\pard\plain \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid6497949\charrsid2637425 [34]\tab }{\insrsid14159570\charrsid2637425 On remand, Felicita\rquote s claims should be treated as expenditures made by the personal representative for which she seeks credit in an accounting.}{\insrsid2637425\charrsid2637425 }{\insrsid5534480\charrsid2637425 In determining whether to allow reimbursement of the amounts paid by Felicita, the court must consider }{\insrsid7874365\charrsid2637425 Title 15 GCA \'a7}{\insrsid14159570\charrsid2637425 2719 }{\insrsid6964378\charrsid2637425 (2005) }{ \insrsid14159570\charrsid2637425 which provides:}{\insrsid16079244 \par \par }\pard \qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid14159570\charrsid2637425 Debts Paid Without Filing or Presenting Proper Claims; Allowance on Accounting.}{\b\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 If it appears that debts of the decedent have been paid without verified claims having been filed or presented and allowed and approved, and it shall be proven that such debts were }{\i\insrsid14159570\charrsid2637425 justly due}{\insrsid14159570\charrsid2637425 , were paid in }{\i\insrsid14159570\charrsid2637425 good faith}{\insrsid14159570\charrsid2637425 , that the amount paid was the true amount of such indebtedness over and above all payments or setoffs, and that the }{\i\insrsid14159570\charrsid2637425 estate is solvent}{\insrsid14159570\charrsid2637425 , the Superior Court, in settling the account, shall allow the sums paid.}{\insrsid16079244 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10974680 {\insrsid16079244 \par }\pard \qj \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid6964378\charrsid2637425 (E}{\insrsid7874365\charrsid2637425 mphasis added)}{\insrsid14159570\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid14159570\charrsid2637425 This }{\insrsid7874365\charrsid2637425 section of the Guam Code was ado}{\insrsid14159570\charrsid2637425 pted from former section 929 of the California Probate Code.}{\insrsid2637425\charrsid2637425 }{ \insrsid14159570\charrsid2637425 Interpreting section 929, the California Supreme Court held that \'93[w]here the legal representative, in }{\i\insrsid14159570\charrsid2637425 good faith}{\insrsid14159570\charrsid2637425 , makes proper expenditures for the estate, either from his own funds or from estate funds, without order of court, he is entitled to credit.\'94}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 In re Lindauer\rquote s Estate}{ \insrsid14159570\charrsid2637425 , 127 P.2d 589 (Cal. 1942)}{\insrsid2650140\charrsid2637425 (emphasis added)}{\insrsid14159570\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 In }{ \i\insrsid14159570\charrsid2637425 Lindauer}{\insrsid14159570\charrsid2637425 , the court affirmed an accounting which reimbursed the legal representative for covering certain costs of the estate, including mortgages which were paid off.}{ \insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 Id.}{\insrsid14159570\charrsid2637425 at 590.}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 In order to be allowable }{\insrsid2650140\charrsid2637425 estate expenditures}{\insrsid14159570\charrsid2637425 , it is required that the representative must prove that the payments were justly due and paid in good faith.}{\cs18\super\insrsid14159570\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 In }{\i\insrsid4158067 Estate of Sturm}{ \insrsid4158067 , 246 Cal. Rptr. 850 (Ct. App. 1988), the court held that in order for section 9 29 to be applicable, a personal representative must have made a partial payment during the time period in which creditors could file claims against the estate. }{\i\insrsid4158067 Id.}{\insrsid4158067 at 854. }{\i\insrsid4158067 Sturm}{\insrsid4158067 , however, dealt with the allowance of creditors\rquote claims which were only recognized through partial payment by the personal representative during the time period in which claims may be filed. }{\i\insrsid4158067 Id. }{\insrsid4158067 at 854. The court ultimately held that the personal representative could be surcharged for improper payments. }{\i\insrsid4158067 Id }{\insrsid4158067\charrsid2835718 at 855}{\insrsid4158067 . In the instant case, Felicita apparently sought reimbursement for payments made on an undisputed debt. \par }}}{\insrsid2637425\charrsid2637425 }{\i\insrsid9843953\charrsid2637425 In re }{\i\insrsid14159570\charrsid2637425 Estate of}{\insrsid14159570\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 Cross}{\insrsid14159570\charrsid2637425 , 123 Cal.}{ \insrsid2650140\charrsid2637425 }{\insrsid14159570\charrsid2637425 Rptr}{\insrsid2650140\charrsid2637425 . 825, 827 (}{\insrsid14159570\charrsid2637425 Ct. App. 1975).}{\insrsid2637425\charrsid2637425 }{\insrsid2237130\charrsid2637425 Whether }{ \insrsid14159570\charrsid2637425 the estate is solvent and the mortgage payments }{\insrsid2237130\charrsid2637425 were}{\insrsid14159570\charrsid2637425 made in good faith and on debts which were justly due}{\insrsid2237130\charrsid2637425 will need to be proved on remand}{\insrsid14159570\charrsid2637425 .}{\cs18\super\insrsid14159570\charrsid2637425 \chftn {\footnote \pard\plain \s17\qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6497949 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs18\super\insrsid4158067 \chftn }{\insrsid4158067 In reviewing the Final Order for Distribution, the loans secured by the mortgages were treated as valid debts of the estate. The record does not reflect that any claims from creditors in proper form were filed during the sixty day period following the notice to creditors, but no one disputed that all three loans were debts of the estate in whole or in part. In fact, both the Superior Court\rquote s Order for Final Distribution and Lawrence\rquote s Verified Petition for Final Distribution recognize these debts to be debts of the estate. Furthermore, it appears that neither personal representative sent the holders of the mortgages by registered mail, a copy of the notice to creditors. Title 15 GCA \'a7 2503(b), ( c) (2005), require a personal representative to mail by registered mail a copy of the notice to creditors to each creditor of the decedent who is discovered following a reasonable investigation or who sends a statement or notice of an amount d ue. Since the probate court treated these debts as valid debts of the decedent, we find it unnecessary to address whether or not the holders of the mortgages would have been entitled to a copy of the notice by registered mail.}}}{ \insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 \tab }{\insrsid16079244 \par \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid6497949\charrsid2637425 [35]\tab }{\insrsid14159570\charrsid2637425 In the settlement of the account, the probate court should allow the personal representative }{\insrsid2237130\charrsid2637425 reimbursement }{\insrsid14159570\charrsid2637425 for proper expenditures.}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 In re Hartnett\rquote s Estate}{\insrsid14159570\charrsid2637425 , 318 P.2d }{\insrsid9843953\charrsid2637425 at 81}{\insrsid14159570\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 California has held that reimbursement should be allowed where the estate benefited from the expenditure.}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 In re Clos\rquote Estate}{\insrsid14159570\charrsid2637425 , 42 P. 971 (Cal. 1895); }{\i\insrsid14159570\charrsid2637425 see also}{\insrsid14159570\charrsid2637425 }{\i\insrsid9843953\charrsid2637425 In re Estate of }{\i\insrsid14159570\charrsid2637425 Carpenter}{\insrsid14159570\charrsid2637425 , }{ \insrsid2650140\charrsid2637425 80 P. 1072}{\insrsid14159570\charrsid2637425 , }{\insrsid2650140\charrsid2637425 1074}{\insrsid14159570\charrsid2637425 (Cal. 1905).}{\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 Furthermore, if the expenditures were necessary to preserve estate assets, it is only equitable that the personal representative be reimbursed for them.}{\insrsid2637425\charrsid2637425 }{\i\insrsid14159570\charrsid2637425 Id.}{ \i\insrsid2637425\charrsid2637425 }{\insrsid14159570\charrsid2637425 Therefore, reimbursement for the costs of repairs and renovations to estate property paid following Felicita\rquote s appointment as co-administrator should be allowed if }{ \insrsid15146655\charrsid2637425 the court finds }{\insrsid14159570\charrsid2637425 the}{\insrsid5534480\charrsid2637425 y}{\insrsid14159570\charrsid2637425 were necessary for the protection of estate assets and benefited the estate.}{ \insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 [36]\tab }{\insrsid14159570\charrsid2637425 Accordingly, we hold that the Superior Court erred in finding Felicita\rquote s claims to be time barred and }{\insrsid6964378\charrsid2637425 we }{ \insrsid14159570\charrsid2637425 remand for further proceedings consistent with this opinion.}{\insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 D.}{\b\insrsid2637425\charrsid2637425 }{\b\insrsid13787799\charrsid2637425 N}{\b\insrsid2650140\charrsid2637425 ecessity to sell estate property}{\b\insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 [37]\tab }{\insrsid11940693\charrsid2637425 Finally}{\insrsid2650140\charrsid2637425 ,}{\insrsid11940693\charrsid2637425 we consider whether it was necessary to sell estate property.}{\insrsid2637425\charrsid2637425 } {\insrsid8345474\charrsid2637425 On February 12, 2004, Felicita filed }{\insrsid8353915\charrsid2637425 a}{\insrsid8345474\charrsid2637425 Motion to Sell Real Property}{\insrsid8353915\charrsid2637425 with the Superior Co}{ \insrsid6891757\charrsid2637425 urt.}{\insrsid2637425\charrsid2637425 }{\insrsid11213003\charrsid2637425 In her motion,}{\insrsid3096959\charrsid2637425 Felicita argued that the estate\rquote s lack of cash assets with which to pay the expenses and costs of administration }{\insrsid3222808\charrsid2637425 and the debts of the decedent }{\insrsid3096959\charrsid2637425 made the sale of Baza Gardens nece}{\insrsid11213003\charrsid2637425 ssary.} {\insrsid2637425\charrsid2637425 }{\insrsid859806\charrsid2637425 Lawrence opposed}{\insrsid11213003\charrsid2637425 the sale }{\insrsid859806\charrsid2637425 arguing that the sale }{\insrsid11213003\charrsid2637425 was unnecessary because the}{ \insrsid859806\charrsid2637425 children}{\insrsid11213003\charrsid2637425 were willing to pay their pro-rata share of the costs of administration}{\insrsid859806\charrsid2637425 and contribute towards payment of the decedent\rquote s separate debt}{ \insrsid11213003\charrsid2637425 .}{\insrsid16079244 \par \par }{\b\insrsid6497949\charrsid2637425 [38]\tab }{\insrsid859806\charrsid2637425 Under Guam law, the personal representative is authorized to sell property of the estate under certain circumstances.}{\insrsid2637425\charrsid2637425 }{ \insrsid2650140\charrsid2637425 Title}{\insrsid859806\charrsid2637425 15 GCA \'a7 2311}{\insrsid13509479\charrsid2637425 (2005) }{\insrsid859806\charrsid2637425 provides, in relevant part: }{\insrsid16079244 \par \par }\pard \qj \li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid859806\charrsid2637425 Sales in general:}{\insrsid2637425\charrsid2637425 }{\insrsid859806\charrsid2637425 Sale to Pay Debts, Legacies, Family Allowance or Expenses; Selection of Property; Manner of Sale; Interest Which may be Sold. }{\insrsid16079244 \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid10974680 {\insrsid16079244 \par }\pard \qj \fi720\li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid859806\charrsid2637425 (a)}{\insrsid2637425\charrsid2637425 }{\insrsid859806\charrsid2637425 In selling property of an estate to pay debts, legacies, family allowance or expenses, there shall be no priority as between personal and real property.}{\insrsid16079244 \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid10974680 {\insrsid16079244 \par }\pard \qj \fi720\li720\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid2637425 {\insrsid859806\charrsid2637425 (b)}{\insrsid2637425\charrsid2637425 }{\insrsid859806\charrsid2637425 When a }{ \insrsid11144433\charrsid2637425 sale}{\insrsid859806\charrsid2637425 of property of an estate is necessary for any of the purposes set forth in subsection (a) of this Section, or when it is for the advantage, benefit an d best interests of an estate and those interested therein that any property of such estate be sold, the personal representative may sell the same,\'85using his discretion as to which property to sell first}{\insrsid13509479\charrsid2637425 . . . }{ \insrsid16079244 \par }\pard \qj \li0\ri720\widctlpar\aspalpha\aspnum\faauto\adjustright\rin720\lin0\itap0\pararsid10974680 {\insrsid16079244 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\insrsid859806\charrsid2637425 The statutory language of }{\insrsid2650140\charrsid2637425 Title }{\insrsid859806\charrsid2637425 15 GCA \'a7 231 1 was derived from former \'a7 754 of the California Probate Code.}{\insrsid2637425\charrsid2637425 }{\insrsid859806\charrsid2637425 California}{\insrsid6964378\charrsid2637425 has}{\insrsid859806\charrsid2637425 held that the probate court has wide discretion in determining whether or not to order the sale of property.}{\insrsid2637425\charrsid2637425 }{\i\insrsid859806\charrsid2637425 In re Pavert\rquote s Estate}{\insrsid859806\charrsid2637425 , 17}{ \insrsid13509479\charrsid2637425 0}{\insrsid2650140\charrsid2637425 P. 827}{\insrsid859806\charrsid2637425 (Cal. 1918).}{\insrsid2637425\charrsid2637425 }{\insrsid859806\charrsid2637425 In reviewing a dec ision made by the trial court for an abuse of discretion, we will reverse the trial court where there is no evidence on the record on which the decision could be based.}{\insrsid2637425\charrsid2637425 }{\i\insrsid859806\charrsid2637425 Guam United Warehouse Corp.}{\insrsid859806\charrsid2637425 , 2003 Guam}{\insrsid8459712\charrsid2637425 20}{\insrsid6964378\charrsid2637425 \'b6 45}{\insrsid859806\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }{\b\insrsid14424353\charrsid2637425 [39]\tab }{\insrsid11213003\charrsid2637425 In the Order for Final Distribution, }{\insrsid3081650\charrsid2637425 the estate was chargeable with $6891.50 in attorneys\rquote fees, $6,891.50 in compensation for the administrators, and $3,330 in closing costs.}{\insrsid2637425\charrsid2637425 }{\insrsid3081650\charrsid2637425 The Superior Court }{\insrsid6964378\charrsid2637425 authorized payment of the attorneys\rquote }{ \insrsid3081650\charrsid2637425 fees and court closing costs out of the funds of the estate (even though the Inventory and Appraisement showed no funds available) \'93to be paid in proportion to the heirs interest in the Estate, to wit, a one-third }{ \insrsid6964378\charrsid2637425 interest to be paid by Felicita . . . }{\insrsid3081650\charrsid2637425 and the remaining two-thirds to be }{\insrsid6964378\charrsid2637425 paid by the decedent\rquote s children. . .}{\insrsid3081650\charrsid2637425 \'94 but the trial court failed to indicate a source from which the administrators would be paid.}{\insrsid2637425\charrsid2637425 }{\insrsid6964378\charrsid2637425 Appellant\rquote s ER, }{\insrsid5718957\charrsid2637425 p. 37}{ \insrsid6964378\charrsid2637425 (Order for Final Distribution).}{\insrsid2637425\charrsid2637425 }{\insrsid5637970\charrsid2637425 The Superior Court failed to cite any statutory authority when it ordered the heirs to pay their pro-rata s}{ \insrsid13509479\charrsid2637425 hare of certain costs, nor do}{\insrsid5637970\charrsid2637425 we find any such authority.}{\insrsid2637425\charrsid2637425 }{\insrsid3081650\charrsid2637425 T}{\insrsid11213003\charrsid2637425 he }{ \insrsid5637970\charrsid2637425 Order for Final Distribution also authorized the payment to }{\insrsid11213003\charrsid2637425 Felicita }{\insrsid5637970\charrsid2637425 of}{\insrsid11213003\charrsid2637425 $10,199.30 from the estate or from the children of the decedent should the}{\insrsid5637970\charrsid2637425 re be no funds remaining in the}{\insrsid11213003\charrsid2637425 estate}{\insrsid5637970\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{ \insrsid5637970\charrsid2637425 According to the court this amount was \'93required to bring the distribution of the estate\rquote s real property and the assumption of the estate\rquote s debt in compliance with Guam\rquote s law without having to resort to a sale of the (sic) all the real property of the estate\'94.}{\insrsid2637425\charrsid2637425 }{\insrsid4421423\charrsid2637425 The Superior Court, however, did not explain further.}{\insrsid2637425\charrsid2637425 }{ \insrsid16079244 \par \par }{\b\insrsid14424353\charrsid2637425 [40]\tab }{\insrsid3870731\charrsid2637425 It is undisputed that the estate contained no assets besides the pieces of real property.}{\insrsid2637425\charrsid2637425 }{\insrsid3870731\charrsid2637425 Furthermore, there were numerous expenses and costs involved in the administration of the estate.}{\insrsid2637425\charrsid2637425 }{\insrsid3870731\charrsid2637425 Though the children of the decedent offered to pay their portion of the expenses, there}{ \insrsid2237130\charrsid2637425 was no authority to require }{\insrsid3870731\charrsid2637425 Felicita to pay and no alternative source from which to pay}{\insrsid656542\charrsid2637425 the balance.}{\insrsid2637425\charrsid2637425 }{ \insrsid656542\charrsid2637425 Therefore, we hold that the trial court erred in denying Felicita\rquote s motion.}{\insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }{\b\insrsid14424353\charrsid2637425 [41]\tab }{\insrsid32762\charrsid2637425 O}{\insrsid656542\charrsid2637425 ur holding do}{\insrsid2237130\charrsid2637425 es not mandate the sale of }{\insrsid656542\charrsid2637425 property}{ \insrsid2237130\charrsid2637425 in ever}{\insrsid5718957\charrsid2637425 y}{\insrsid2237130\charrsid2637425 case to pay debts or expenses.}{\insrsid2637425\charrsid2637425 }{\insrsid2237130\charrsid2637425 Instead, the }{\insrsid656542\charrsid2637425 interested parties are free to come to an agreement}{\insrsid2237130\charrsid2637425 in order to obviate the necessity of a sale}{\insrsid656542\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid656542\charrsid2637425 In the instant case, }{ \insrsid2237130\charrsid2637425 the sale of property would not have been necessary }{\insrsid10027620\charrsid2637425 if}{\insrsid656542\charrsid2637425 the children of the decedent }{\insrsid10027620\charrsid2637425 or Felicita }{ \insrsid5718957\charrsid2637425 had }{\insrsid2237130\charrsid2637425 agreed}{\insrsid656542\charrsid2637425 to pay all of the costs and expenses of the administration }{\insrsid10027620\charrsid2637425 and the debts of the estate}{ \insrsid656542\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid15146655\charrsid2637425 A }{\insrsid11932117\charrsid2637425 bona fide offer}{\insrsid32762\charrsid2637425 to pay the expenses and costs }{\insrsid11932117\charrsid2637425 of administration may remove the necessity of the sale of property when such a sale is necessary only to pay those costs and expenses.}{\insrsid2637425\charrsid2637425 }{\i\insrsid2650140\charrsid2637425 In re }{\i\insrsid11932117\charrsid2637425 Estate of Weaver}{\insrsid11932117\charrsid2637425 , }{\insrsid3038384\charrsid2637425 322 P.2d 522}{\insrsid11932117\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid2237130\charrsid2637425 T}{\insrsid11932117\charrsid2637425 he necessity}{ \insrsid32762\charrsid2637425 to sell estate property}{\insrsid11932117\charrsid2637425 was not removed }{\insrsid2237130\charrsid2637425 here }{\insrsid11932117\charrsid2637425 because the children offered only to pay their pro-rata share}{ \insrsid10027620\charrsid2637425 of the expenses of administration}{\insrsid5718957\charrsid2637425 ,}{\insrsid10027620\charrsid2637425 and there were also outstanding debts which needed to be paid since Felicita was not required to be personally liable for the decedent\rquote s separate debt}{\insrsid11144433\charrsid2637425 .}{\insrsid2637425\charrsid2637425 }{\insrsid16079244 \par \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid8805887\charrsid2637425 I}{\b\insrsid11422497\charrsid2637425 V}{\b\insrsid8805887\charrsid2637425 .}{\b\insrsid16079244 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9458495 {\insrsid16079244\charrsid9458495 \par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637425 {\b\insrsid14424353\charrsid2637425 [42]\tab }{\insrsid15294722\charrsid2637425 We hold that the estate was not in a condition to be closed or the assets distributed.}{\insrsid2637425\charrsid2637425 }{\insrsid15294722\charrsid2637425 We hold that the trial court erred in }{\insrsid8805887\charrsid2637425 apportioning and allocating responsibility for}{\insrsid15294722\charrsid2637425 the separate debts of the decedent.}{\insrsid2637425\charrsid2637425 }{\insrsid15294722\charrsid2637425 Furthermore, we hold that trial court erred in denying Felicita \rquote s Motion to Sell Real Property.}{\insrsid2637425\charrsid2637425 }{\insrsid15294722\charrsid2637425 We also hold that Felicita\rquote s claims }{\insrsid8805887\charrsid2637425 for reimbursement }{\insrsid15294722\charrsid2637425 were not time barred.}{\insrsid2637425\charrsid2637425 }{\insrsid15294722\charrsid2637425 Accordingly, we }{\b\insrsid9708903\charrsid2637425 REVERSE}{\insrsid15294722\charrsid2637425 and }{\b\insrsid9708903\charrsid2637425 REMAND}{ \insrsid15294722\charrsid2637425 .}{\insrsid16079244 \par }}