Nevada Code § 159.0865

Certification of appraiser, certified public accountant or expert in valuation; form of appraisal or valuation; purchase by appraiser, certified public accountant or expert in valuation without disclosure prohibited; penalties
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1. Before appraising or valuing any asset
of the guardianship estate, each appraiser, certified public accountant or
expert in valuation shall certify that the appraiser, accountant or expert will
truthfully, honestly and impartially appraise or value the property according
to the best of his or her knowledge and ability. The certification must be
included in the appraisal or valuation and filed with the court.
2. The appraisal or valuation must list
each asset that has a value of more than $100 separately with a statement of
the value of the asset opposite the asset.
3. An appraiser, certified public
accountant or expert in valuation who performs an appraisal or valuation of a
guardianship estate is entitled to reasonable compensation for the appraisal or
valuation and may be paid by the guardian out of the estate at any time after
the appraisal or valuation is completed.
4. An appraiser, certified public accountant
or expert in valuation who directly or indirectly purchases any asset of an
estate without full disclosure to and approval by the court is guilty of a
misdemeanor. A sale made in violation of the provisions of this subsection is
void, and the asset sold may be recovered by the guardian, protected person or
proposed protected person.

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