The personal representative may employ one or more qualified and disinterested appraisers to assist the personal representative in ascertaining the fair market value as of the date of the decedent's death of any asset the value of which may be subject to reasonable doubt. The name and address of any appraiser shall be indicated on the inventory with the item or items he appraised.
§ 45-3-707 NMSA 1978
Employment of appraisers
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 45–45 (144 sections).
1978 Comp., § 45-3-707, enacted by Laws 1995, ch. 210, § 36.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.