Before proceeding to the execution of their duties, the appraisers of a decedent‘s estate shall agree that they will truly, honestly, and impartially appraise the estate and property exhibited to them and perform the other duties required in the premises according to the best of their knowledge and ability.

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Terms Used In Ohio Code 2115.07

  • Decedent: A deceased person.
  • Intestate: Dying without leaving a will.
  • Property: means real and personal property. See Ohio Code 1.59
  • Testator: A male person who leaves a will at death.

In the presence of the surviving spouse, next of kin, legatees, devisees, or creditors of the testator or intestate, or such of them as attend, the appraisers of a decedent’s estate shall proceed to estimate and appraise the property and estate. Each item shall be set down separately, with its value in dollars and cents in distinct figures opposite that item.