§ 44-23-5 - Appraisal of estate.
SECTION 44-23-5
§ 44-23-5 Appraisal of estate. – If any statement filed in accordance with the provisions of this chapter isconsidered to be an erroneous or incomplete statement of the property, real,tangible personal, intangible personal, or of any part of the property, of thedecedent, the tax administrator shall give notice to the executor,administrator, heir-at-law, beneficiary, or trustee filing the statement, toappear before the tax administrator for the purpose of examination of andconcerning the statement, and concerning all matters appertaining to the estateand the value of the estate of the decedent; and if the executor,administrator, heir-at-law, beneficiary, or trustee fails to appear after duenotice, or if after appearance and examination of the executor, administrator,heir-at-law, beneficiary, or trustee the tax administrator still considers thestatement to be an erroneous or incomplete statement, or if the executor,administrator, heir-at-law, beneficiary, or trustee refuses or neglects toanswer the questions propounded in reference to the statement, the taxadministrator may appraise the estate. The tax administrator shall give noticeby mail to the executor, administrator, heir-at-law, beneficiary, or trusteeand to all persons known to have a claim or interest in the estate or propertyto be appraised, of the time and place of the appraisal, and the taxadministrator or his or her authorized agent shall at that time and placeappraise the estate or property at its full and fair cash value as prescribedin this section; and for that purpose the tax administrator is authorized toissue subpoenas and to compel the attendance of witnesses and to take theevidence of the witnesses under oath if necessary, concerning the estate orproperty and the value of the estate, and the witnesses shall receive the samefees as those now paid to witnesses subpoenaed to attend the superior court.From the appraisal and other proof relating to the estate or property, the taxadministrator determines the full and fair cash value of the estate or propertyupon which all taxes imposed by chapter 22 of this title are computed and theamount of taxes to which it is liable. If no appraisal is made as provided inthis section, the tax administrator may determine the value of the propertyupon which all the taxes are computed and the amount of taxes to which it isliable.