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Terms Used In New Hampshire Revised Statutes 87:18

  • Appraisal: A determination of property value.
  • Executor: A male person named in a will to carry out the decedent
  • Probate: Proving a will
  • Trustee: A person or institution holding and administering property in trust.
An inventory and appraisal under oath of the whole of every estate, any part of which may be subject to a tax hereunder, in the form prescribed by the probate court, shall be filed in probate court by the executor, administrator, or trustee within 3 months after appointment and a copy of such inventory shall be provided to the department of revenue administration by the executor, administrator, or trustee at such time.