County assessor as inheritance tax appraiser; appointment of
other; fees
Sec. 2. Each county assessor shall serve as the county inheritance
tax appraiser for the county he serves. However, the appropriate
probate court shall appoint a competent and qualified resident of the
county to appraise property transferred by a resident decedent if the
county assessor is:
(1) beneficially interested as an heir of the decedent's estate;
(2) the personal representative of the decedent's estate; or
(3) related to the decedent or a beneficiary of the decedent's
estate within the third degree of consanguinity or affinity.
A person who is appointed to act as the county inheritance tax
appraiser under this section shall receive a fee for his services. The
court, subject to the approval of the department of state revenue,
shall set the fee.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006