Section 15-12-805 - Classification of claims(1) The personal representative shall pay allowed claims against the estate of a decedent in the following order:(a) Property held by or in the possession of the deceased person as fiduciary or trustee of a trust, which shall include a resulting trust, as long as the reasonable expenses of administering such property and of investigating and determining such claim, as provided by section 15-10-602, but subject to section 15-10-605, shall be paid from such property as determined by the court;(b) Other costs and expenses of administration;(c) Reasonable funeral and final disposition expenses;(d) Debts and taxes with preference under federal law;(e) Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him or her;(f) Debts and taxes with preference under other laws of this state;(f.5) The claim of the department of health care policy and financing for the net amount of medical assistance, as defined in section 25.5-4-302 (5), C.R.S., paid to or for the decedent;(f.7) The claim of a county department of human or social services, the state department of human services, or the department of early childhood for the excess public assistance, including child care assistance, paid or provided for which the recipient was ineligible;(g) Any child support obligations of the decedent that were due and unpaid at death in accordance with a valid court order or agreement of record in which the decedent was a party, and any future child support obligations of the decedent as determined by the court;(2) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.Amended by 2022 Ch. 123, § 32, eff. 7/1/2022.Amended by 2021 Ch. 123, § 15, eff. 9/7/2021.Amended by 2018 Ch. 38, § 19, eff. 8/8/2018.Amended by 2014 Ch. 296, § 5, eff. 8/6/2014.Amended by 2013 Ch. 190, § 5, eff. 8/7/2013.L. 73: R & RE, p. 1593, § 1. C.R.S. 1963: § 153-3-805. L. 79: (1)(a) amended, p. 650, § 11, effective July 1. L. 91, 2nd Ex. Sess.: (1)(f.5) added, p. 91, § 7, effective October 16. L. 94: (1)(f.5) amended, p. 2647, § 113, effective July 1. L. 96: (1)(f.5) amended, p. 824, § 8, effective May 23. L. 2002: (1) amended, p. 653, § 9, effective July 1. L. 2006: (1)(f.5) amended, p. 2002, § 49, effective July 1; (1)(f.7) added, p. 948, § 5, effective August 7. L. 2011: (1)(a) amended, (SB 11 -083), ch. 304, p. 304, § 7, effective August 10. Section 31(2) of chapter 123 (SB 21-006), Session Laws of Colorado 2021, provides that the act changing this section applies to final dispositions of human remains or human fetuses made on or after September 7, 2021.
For the legislative declaration contained in the 1994 act amending this section, see section 1 of chapter 345, Session Laws of Colorado 1994. For the legislative intent contained in the 2006 act enacting subsection (1)(f.7), see section 8 of chapter 208, Session Laws of Colorado 2006. For the legislative declaration in SB 18-092, see section 1 of chapter 38, Session Laws of Colorado 2018.