South Carolina Laws on Estate Appraisal

South Carolina Statutes
Title 12. Taxation
Chapter 16. ESTATE TAX
Article 11. RETURNS AND PAYMENT OF TAX

§ 12-16-1170. Showing and appraisal of property

The department may require any personal representative to show the property of the decedent to the department or its representative upon demand and may employ a suitable person to appraise the property. The personal representative shall make and subscribe his oath that the property shown on the inventory and appraisal filed by him in the probate court includes all the property, both real and personal, of the decedent that has come to his knowledge or into his possession. The appraiser shall prepare an inventory of the property, shall appraise it at its fair market value at the time of the decedent's death, and shall return the inventory and appraisal to the department.

Cite as S.C. Code § 12-16-1170