Guam § 2617 - Form of Inventory and Appraisement; Signatures; Oaths.

§ 2617. Form of Inventory and Appraisement; Signatures; Oaths.

The inventory and appraisement shall be prepared in such form as to

set down each item separately with the fair market value thereof at the

time of the decedent's death in dollars and cents in figures opposite the

respective items. The appraisement shall be signed by the personal

representative as to those assets appraised or estimated by him, and by

the appraiser as to those assets appraised by him. The personal

representative and the appraiser shall each subscribe his oath or state-

ment under penalty of perjury that all items thereof which he has

appraised or estimated have been truly, honestly, and impartially

appraised, or the fair market value thereof estimated, to the best of his

ability.