Ind. Code § 23-4-3-2
Such surviving partner or partners, within sixty
(2) one (1) disinterested appraiser licensed under IC 25-34.1 ;
who are residents of Indiana, one (1) of whom shall be selected by the surviving partner or partners and the other by the clerk of the court having probate jurisdiction, making a full and complete schedule thereof; which said schedule and appraisement shall be sworn to by said appraisers before the clerk of such court, specifying that the property described in said schedule is appraised at its true cash value; which schedule shall, by said appraisers, be filed in the office of the clerk of the court having probate jurisdiction, immediately after the completion thereof.
As amended by P.L.113-2006, SEC.17.