In making an appraisal for the purposes of this part, the probate referee shall use the date of the decedent‘s death as the date of valuation of the property.

(Enacted by Stats. 1990, Ch. 79.)

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Terms Used In California Probate Code 13052

  • Appraisal: A determination of property value.
  • Decedent: A deceased person.
  • Probate: Proving a will
  • Property: means anything that may be the subject of ownership and includes both real and personal property and any interest therein. See California Probate Code 62