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.
Ca. Prob. Code § 13052
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.
Ca. Prob. Code § 13052