Md. R. Estate Settlem. 6-403

As amended through April 5, 2024

Rule 6-403 - Appraisal

(a) Required Content. When an appraisal is required, the appraisal shall be prepared and executed by each appraiser named in the Inventory, other than the personal representative. The appraisal shall (1) describe briefly the appraiser's qualifications, (2) list in columnar form each item appraised and its market value as of the date of death of the decedent and (3) be verified substantially in the following form:

I solemnly affirm under the penalties of perjury that I appraised the property listed in this appraisal on the _______ day of _________________(month), ________(year), and that the appraisal was done impartially and to the best of my skill and judgment.

__________________________________________________________________

Appraiser

__________________________________________________________________

Address

__________________________________________________________________

(b) Basis of Appraisal. The basis of appraisal need not be set forth in the appraisal, but, upon request of the register or order of the court, the personal representative shall produce the basis for inspection by the register.

Md. R. Estate Settlem. 6-403

Adopted June 28, 1990, eff. 1/1/1991. Amended Feb. 10, 1998, eff. 7/1/1998; 5/9/2000, eff. 7/1/2000; 3/9/2010, eff. 7/1/2010.

HISTORICAL NOTES

2000 Orders

The May 9, 2000, order, in the form, deleted the prefix "19 in the year.

2010 Orders

The March 9, 2010, order amended the cross reference.

Code, Estates and Trusts Article, §§ 2-301 through 2-303, and § 7-202(a) and (b). For valuation other than at appraised fair market value under certain circumstances, see Code, Estates and Trusts Article, § 7-202(c).