Appraisal report; preparation; filing
Sec. 6. After completing the duties assigned to him under section
2 of this chapter, the county inheritance tax appraiser shall prepare
an appraisal report. The appraisal report shall:
(1) contain a list of the property interests described in section
2(3) of this chapter; and
(2) indicate the fair market value of the property interests.
The county inheritance tax appraiser shall file one (1) copy of the
report with the probate court, and he shall file another copy of the
report with the department of state revenue. The appraiser shall
attach the depositions of any witnesses examined with respect to the
appraisal and any other information which the court may require to
the appraisal report which he files with the court.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.15.
Last modified: May 28, 2006