Any person interested may file objections to the final report and petition for distribution, or may appear at the hearing and present his objections thereto. The Court may take such testimony it deems proper or necessary to determine whether the estate is ready to be settled, and whether the transactions of the personal representative should be approved, and to determine who are the legatees or heirs or persons entitled to have the property distributed to them. The Court shall, if it approves such report, and finds the estate ready to be closed, enter a decree approving such report, find and adjudge the persons entitled to the remainder of the estate, and that all debts have been paid, and by such decree shall distribute the real and personal property to those entitled to it. Upon the production of receipts from the beneficiaries or distributees for their portions of the estate, the Court shall, if satisfied with the correctness thereof, adjudge the estate closed and discharge the personal representative. The Court may, upon such final hearing, partition among the persons entitled thereto, the estate held in common and undivided, and designate and distribute their respective shares; or assign the whole or any part of said estate to one (1) or more of the persons entitled to share therein. The person or persons to whom said estate is assigned shall pay or secure to the other parties interested in said estate their just proportion of the value thereof as determined by the Court from the appraisement, or from any other evidence which the Court may require. If it shall appear to the Court at or prior to any final hearing that the estate cannot be fairly divided, then the whole or any part of said estate may be sold or mortgaged by the personal representative and the proceeds thereof distributed to the persons entitled thereto as provided in the final decree. The Court shall have the authority to make partition, distribution and settlement of all estates in any manner which to the Court seems right and proper, to the end that such estates may be administered and distributed to the persons entitled thereto. No estate shall be partitioned, nor sold where partition is impracticable, except upon a hearing before the Court. The Court shall fix the values of the several pieces or parcels to be partitioned at the time of making such order of partition or sale, and may order the property sold and the proceeds distributed, or may order partition and distribute the several pieces or parcels, subject to such charges or burdens as shall be proper and equitable. [Res. 06-R-53 § 9.0(A), 5/3/2006.]