Pub. L. 89-183, pt. III, tit. 20, ch. 7, sec. 20–704
Appraisement; notice; return
§ 20–704. Appraisement; notice; returnThe executor, administrator, collector or appraisers shall give notice to the persons immediately interested in the administration, or at least two of them, if they are numerous, of the time and place of making the appraisement. Thereupon, they shall proceed at that time and place to value the property and estate, setting down each article or item separately, with the value thereof, in dollars and cents. When the appraisement is completed, they shall certify it under their hands and seals, and return it with the inventory.