Unless there is a dispute, or an appraisal is required for other purposes, a Court-appointed appraiser shall not be necessary in estates filed as a Release or Summary Release from Administration, or Full Estate Administrations where the spouse inherits the entire estate.

A statement attesting to the auditor's appraisal value, signed by a representative of the County Auditor, will be accepted as the appraised value.

[Adopted effective November 1, 2001; amended effective February 1, 2006.]