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West's Annotated Code of MarylandMaryland Rules

West's Annotated Code of Maryland
Maryland Rules
Title 6. Settlement of Decedents' Estates
Chapter 400. Administration of Estates
MD Rules, Rule 6-403
(a) Required Content. When an appraisal is required, the appraisal shall be prepared and executed by each appraiser named in the Inventory, other than the personal representative. The appraisal shall (1) describe briefly the appraiser's qualifications, (2) list in columnar form each item appraised and its market value as of the date of death of the decedent and (3) be verified substantially in the following form:
I solemnly affirm under the penalties of perjury that I appraised the property listed in this appraisal
on the _______ day of _________________(month), ________(year),
and that the appraisal was done impartially and to the best of my skill and judgment.
(b) Basis of Appraisal. The basis of appraisal need not be set forth in the appraisal, but, upon request of the register or order of the court, the personal representative shall produce the basis for inspection by the register.
Cross reference: Code, Estates and Trusts Article, §§ 2-301 through 2-303, and § 7-202 (a) and (b). For valuation other than at appraised fair market value under certain circumstances, see Code, Estates and Trusts Article, § 7-202 (c).


[Adopted June 28, 1990, eff. Jan. 1, 1991. Amended Feb. 10, 1998, eff. July 1, 1998; May 9, 2000, eff. July 1, 2000; March 9, 2010, eff. July 1, 2010.]
MD Rules, Rule 6-403, MD R DEC EST Rule 6-403
Current with amendments received through December 1, 2023. Some sections may be more current, see credits for details.
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