When a person dies without having made a will, he is said to have died intestate. The properties of the intestate can only be administered after obtaining Letters of Administration from the Court. It is an offence to intermeddle or take possession of and administer the estate of the intestate without first obtaining letters of administration.
Who may apply for Letters of Administration:
Persons who have a beneficial interest in the estate of the deceased are entitled to apply and be granted letters of administration. The order of priority is as follows;
Any surviving spouse
Any surviving children
Any surviving parent
The customary successor of the deceased
The court may grant letters of administration to a maximum of four persons.
Application for the grant of Letters of Administration:
An application shall be made by Motion Ex Parte in a court that has jurisdiction where the deceased had at the time of death a fixed place of abode. This could be in the District Court, Circuit Court, or the High Court; the appropriate court is determined by the value of the estate of the deceased. Where the deceased has properties within the jurisdiction of more than one court, the applicant may elect to make the application in one of the courts in respect of all the properties.
The application must be supported by an affidavit, which must provide among other things the last place of abode, whether the deceased is survived by a spouse and the number of children, place of death, and details of the estate of the deceased. The application must exhibit proof of death, this could be through exhibiting a death certificate, burial permit, obituary, or funeral brochure. An affidavit deposed to by the Head of Family is usually attached to indicate that the family of the deceased is aware of the application for the grant of letters of administration.
Statutory forms known as Oath of Administrators not with Will Annexed and a Declaration of Movable and immovable property of the Intestate are completed and attached to the motion. The applicant is expected to be physically present when the case is called in court. She may also be represented by an adult. Where the court grants letters of administration to the applicant, it will order that notice of the grant is placed at the last place of abode of the deceased usually to remain posted for 21 days after which the letters of administration may be issued.
Caveat:
Any person who claims to have an interest in the estate of the deceased and who
wishes to ensure that the court does not issue letters of administration without notice to her may file a caveat. Where a caveat is filed, letters of administration will not be issued until the merit of the caveat is determined.
The person who files the caveat will be required to file an affidavit of interest in the estate of the deceased. Where she fails, the applicant for the grant of letters of administration may move the court to grant the motion. If she obeys and files the affidavit of interest, the applicant will be served, thereafter, the applicant shall then move the court to grant letters of administration on notice to the caveator.
When the motion comes on for hearing and the caveator and the applicant are in
agreement as to the person to whom letters of administration shall be made, the court will order the removal of the caveat and grant letters of administration to that person.
However, where there is no agreement, the court shall determine who is entitled to the grant of letters of administration summarily or may order the applicant to issue a writ against the caveator within fourteen days from the date of the order to determine who is entitled to the grant of letters of administration.
Estate duty:
The law requires that a tax of 3% of the value of the estate of the deceased is paid to the state after the 21-day notice has lapsed before letters of administration will be issued.
Signing of bond:
The applicant shall give a bond with two or more sureties to the registrar of the court for collecting and administering the property of the deceased. It is only after the bond is signed that the letters of administration may be issued to the applicant.
After the grant of Letters of Administration:
The applicant after the letters of administration are granted and issued to her may then administer the estate of the deceased in accordance with Ghanaian law. The applicant now becomes the administrator of the estate of the deceased and can sue and be sued on the estate. The administrator will subsequently, where it becomes necessary, prepare vesting assents for each beneficiary transferring ownership from the deceased to the beneficiary.