Section 8800 Of Chapter 1. General Provisions From California Probate Code >> Division 7. >> Part 3. >> Chapter 1.
8800
. (a) The personal representative shall file with the court
clerk an inventory of property to be administered in the decedent's
estate together with an appraisal of property in the inventory. An
inventory and appraisal shall be combined in a single document.
(b) The inventory and appraisal shall be filed within four months
after letters are first issued to a general personal representative.
The court may allow such further time for filing an inventory and
appraisal as is reasonable under the circumstances of the particular
case.
(c) The personal representative may file partial inventories and
appraisals where appropriate under the circumstances of the
particular case, but all inventories and appraisals shall be filed
before expiration of the time allowed under subdivision (b).
(d) Concurrent with the filing of the inventory and appraisal
pursuant to this section, the personal representative shall also file
a certification that the requirements of Section 480 of the Revenue
and Taxation Code either:
(1) Are not applicable because the decedent owned no real property
in California at the time of death.
(2) Have been satisfied by the filing of a change in ownership
statement with the county recorder or assessor of each county in
California in which the decedent owned property at the time of death.