21-19-23 Appraisement at fair market value--Completion and filing of appraisement.
Appraisement at fair market value--Completion and filing of appraisement.
three appraisers must thereupon, and as soon as may be, proceed with the appraisement of the
property specified in the order to be appraised, which appraisement must be at the actual fair market
value of each item at the place where situated as nearly as can be determined. The appraisement
when completed must be subscribed by at least two of the three appraisers which two appraisers must
make oath that such appraisement was honestly and impartially made and that the values fixed
represent the best judgment of such appraisers. Such appraisement must then be duly filed with the
Source: CCivP 1877, § 328; SL 1885, ch 55, § 2; CL 1887, § 5132; RCCivP 1903, § 357; RC 1919,
§ 2664; SDC 1939, § 37.4907.