Section 30-3-108 - Final hearing and finding(a) At any time during the proceedings, upon application to the court and presentation of satisfactory evidence of the absentee's death, the court may make a final finding and decree that the absentee is dead, in which event the decree and a transcript of all of the receivership proceedings shall be certified to the probate court for any administration required by law upon the estate of a decedent, and the receivership court shall proceed no further except for the purposes hereinafter set forth in § 30-3-110(1) and (3).(b) After the lapse of seven (7) years from the date of the finding provided for in § 30-3-104, if the absentee has not appeared and if the court has received evidence sufficient to rebut the presumption that a person absent seven (7) years is dead, then the court may proceed to take further evidence and thereafter make a final finding and enter a decree declaring that all interest of the absentee in the absentee's property has ceased and devolved upon others by reason of the absentee's failure to appear and make claim.(c) After the lapse of seven (7) years from the date of the finding provided for in § 30-3-104, if the absentee has not appeared and if sufficient proof has not been received to rebut the presumption that a person absent seven (7) years is dead, then the court may make a final finding and decree that the absentee is dead, in which event the decree and a transcript of all of the receivership proceedings shall be certified to the probate court for any administration required by law upon the estate of a decedent, and the receivership court shall proceed no further except for the purposes hereinafter set forth in § 30-3-110.Acts 1941, ch. 102, § 6; C. Supp. 1950, § 8407.15; T.C.A. (orig. ed.), § 30-1808; Acts 2001, ch. 121, §§ 2, 3.