As used in this division: (a) âClaimâ means a demand for payment for any of the following, whether due, not due, accrued or not accrued, or contingent, and whether liquidated or unliquidated: (1) Liability of the decedent, whether arising in contract, tort, or otherwise. (2) Liability for taxes incurred before the decedentâs death, whether assessed before or after the decedentâs death, other than property taxes and assessments secured by real property liens. (3) Liability of the estate for funeral expenses of the decedent. (b) âClaimâ does not include a dispute regarding title of a decedent to specific property alleged to be included in the decedentâs estate. (c) âCreditorâ means a person who may have a claim against estate property.
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