Wash. Rev. Code § 11.44.015
(1) Within three months after appointment, unless a longer time shall be granted by the court, every personal representative shall make and verify by affidavit a true inventory and appraisement of all of the property of the estate passing under the will or by laws of intestacy and which shall have come to the personal representative's possession or knowledge, including a statement of all encumbrances, liens, or other secured charges against any item. The personal representative shall determine the fair net value, as of the date of the decedent's death, of each item contained in the inventory after deducting the encumbrances, liens, and other secured charges on the item. Such property shall be classified as follows:
[ 1997 c 252 s 41; 1967 c 168 s 9; 1965 c 145 s 11.44.015. Formerly RCW 11.44.010, part and 11.44.020, part.]
Application—1997 c 252 ss 1-73: See note following RCW 11.02.005.
Inventory and appraisement on death of partner—Filing: RCW 11.64.002.