In case of an executor of a last will and testament which has been admitted to probate in any county court in this state, and in case of an administrator of the estate of a deceased intestate, upon making a satisfactory showing to the court of the inability of such an executor to find any legatee or devisee named in such will, or of the inability of an administrator to find an heir at law to which the county court has ordered payment to be made out of funds in his hands, or in case such legatee, devisee or an heir at law is found, and shall refuse to accept the legacy, devise, or amount ordered paid by the county court to such heir at law, or in case of any creditor whose claim has been allowed and who cannot be found or to whom for any reason payment cannot be made by such executor or administrator to such claimant, it shall be lawful for such executor or administrator to pay the county judge of the county having the settlement of such estate in charge, the amount of such legacy, devise or sum so ordered paid to an heir at law, or the amount of such claim so allowed and unpaid, for the use and benefit of such persons, and such payment shall discharge such executor or administrator from all further liability with reference thereto.
§ 25-2714.Legacies, devises, distributive shares; unclaimed; payment to judge; effect.
Article 27: County Court Rules of Procedure and Probate Practice · Last amended 1972 · Last verified July 22, 2026
In one sentenceThis section lets an executor or administrator who cannot locate, or who is refused acceptance by, a legatee, devisee, heir, or an allowed creditor pay the amount owed to the county judge handling the estate, discharging the executor or administrator from further liability for that payment.
Full Text of § 25-2714
Source
Laws 1909, c. 40, § 1, p. 226; R.S.1913, § 1242; C.S.1922, § 1165; C.S.1929, § 27-545; R.S.1943, § 24-550; Laws 1967, c. 139, § 1, p. 425; R.S.Supp.,1969, § 24-550; Laws 1972, LB 1032, § 60; R.S.1943, (1985), § 24-560.
Plain-English Summary
Section 25-2714 gives an executor or administrator a way to close out an estate even when a payment cannot reach the person it belongs to. It covers several situations: an executor who cannot find a legatee or devisee named in the will; an administrator who cannot find an heir the county court has ordered paid; a legatee, devisee, or heir who is found but refuses to accept the payment ordered; and a creditor whose claim has been allowed but who cannot be found, or to whom payment cannot be made for any reason.
In any of these situations, the executor or administrator may pay the county judge handling the estate the amount of the legacy, devise, ordered sum, or allowed claim, for the use and benefit of the person entitled to it. That payment discharges the executor or administrator from all further liability connected with it.
Frequently Asked Questions
What if an executor cannot find a legatee or devisee named in the will?
The executor may pay the amount owed to the county judge handling the estate, for that legatee’s or devisee’s benefit.
What if an heir or legatee refuses to accept the payment the court ordered?
The executor or administrator has the same option — pay the county judge instead of the person who refuses it.
Does this section cover unpaid creditors as well as heirs and legatees?
Yes. It covers a creditor whose claim has been allowed but who cannot be found, or to whom payment cannot be made for any reason.
Does paying the county judge end the executor’s or administrator’s responsibility for that payment?
Yes. The payment discharges the executor or administrator from all further liability with reference to it.
Who holds and administers the money once it is paid to the county judge?
The county judge holds it for the use and benefit of the person entitled to it.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as: unclaimed legacy payment to county judge nebraskaexecutor cannot locate an heirunpaid creditor claim in an estatedischarging executor liability by paymentdevisee refuses to accept legacy