Each inventory, appraisement, and list of claims that has been made, filed, and approved in accordance with law; the record of the inventory, appraisement, and list of claims; or a copy of an original or the record that has been certified under the seal of the county court affixed by the clerk:

1. (1) may be given in evidence in any court of this state in any suit by or against the guardian of the estate; and

2. (2) is not conclusive for or against the guardian of the estate if it is shown that:

   1. (A) any property or claim of the estate is not shown in the inventory, appraisement, or list of claims; or
   2. (B) the value of the property or claim of the estate exceeded the value shown in the appraisement or list of claims.

Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.