As used in this division:
(a) “Claim” 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 decedent’s death, whether assessed before or after the decedent’s death, other than property taxes and assessments secured by real property liens.
- (3) Liability of the estate for funeral expenses of the decedent.
- (b) “Claim” does not include a dispute regarding title of a decedent to specific property alleged to be included in the decedent’s estate.
- (c) “Creditor” means a person who may have a claim against estate property.