Section 28-39-204 - Sale of homestead exceeding value limitations(a) Whenever it shall be made to appear to the satisfaction of the court having probate jurisdiction, by the appraisal of the commissioners provided for in this chapter, that the lot exceeds in value the sum of two thousand five hundred dollars ($2,500), it shall be the duty of the court to order the lot to be sold by the sheriff of the county, at public auction to the highest bidders, for cash in hand, within sixty (60) days after the making of the order, and, upon thirty (30) days' advertisement of the sale and actual written notice served upon the surviving spouse and children, as to the time, place, and terms of the sale.(b)(1) It shall be the duty of the sheriff, should the lot bring more than two thousand five hundred dollars ($2,500), to pay over immediately the excess to the administrator or executor of the estate of the deceased and to hold the two thousand five hundred dollars ($2,500), subject to the order of the court or the judge, either in term time or in vacation, as the case may be.(2) It shall be the duty of the court to require a full and particular account of the action of the sheriff in the premises, which shall be filed with the clerk of the court within ten (10) days after the sale.(3) At any time after the filing of the statement, the court or judge shall make an order allowing the surviving spouse or children, as the case may be, to select a homestead in any part of the state, which is to be paid for under the direction and supervision of the court, or judge in vacation.(c) If the lot does not bring more than the sum of two thousand five hundred dollars ($2,500), it shall not be again offered for sale, but shall thereafter constitute the homestead of the surviving spouse or children.Acts 1873, No. 105, § 5, p. 244; C. & M. Dig., §§ 5530-5534; Pope's Dig., §§ 7169-7173; Acts 1981, No. 714, §§ 45, 46; A.S.A. 1947, §§ 62-605, 62-606.