Probate Code § 13052
CHAPTER 2. General Provisions
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.
CHAPTER 2. General Provisions
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.