Within ninety days after his appointment, a personal representative, who is not a special administrator or a successor to another representative who has previously discharged this duty, shall:

1. (1) prepare an inventory of property owned by the decedent at the time of his death, together with such other information as may be required by the South Carolina Department of Revenue, listing it with reasonable detail, and indicating as to each listed item, its fair market value as of the date of the decedent's death, and the type and amount of any encumbrance that may exist with reference to any item;
2. (2) file the original of the inventory with the court;

3. (3) mail a copy to interested persons who request it.

   The court, upon application of the personal representative, may extend the time for filing or making the inventory and appraisement.

HISTORY: 1986 Act No. 539, Section 1; 1987 Act No. 171, Section 27; 1990 Act No. 521, Section 47; 1993 Act No. 181, Section 1609.