1. (1) The intestate share of the surviving spouse is:

   1. (a) If there is no surviving lineal descendant of the decedent, the entire intestate estate.
   2. (b) If there are surviving lineal descendants of the decedent, all of whom are lineal descendants of the surviving spouse also, the first $20,000 of the intestate estate, plus one-half of the balance of the intestate estate. Property allocated hereunder to the surviving spouse to satisfy the $20,000 shall be valued at the fair market value on the date of the decedent's death.
   3. (c) If there are surviving lineal descendants, one or more of whom are not lineal descendants of the surviving spouse, one-half of the intestate estate.
2. (2) The court shall allot the property to which the spouse is entitled, treating all beneficiaries equitably.

History.--s. 1, ch. 74-106; s. 8, ch. 75-220.

Note.--Created from former s. 731.23.