(a)
The personal representative shall file with the court clerk an inventory of property to be administered in the decedent’s estate together with an appraisal of property in the inventory. An inventory and appraisal shall be combined in a single document.
(b)
The inventory and appraisal shall be filed within four months after letters are first issued to a general personal representative. The court may allow such further time for filing an inventory and appraisal as is reasonable under the circumstances of the particular case.
(c)
The personal representative may file partial inventories and appraisals where appropriate under the circumstances of the particular case, but all inventories and appraisals shall be filed before expiration of the time allowed under subdivision (b).
(d)
Concurrent with the filing of the inventory and appraisal pursuant to this section, the personal representative shall also file a certification that the requirements of Section 480 of the Revenue and Taxation Code either:
(1)
Are not applicable because the decedent owned no real property in California at the time of death.
(2)
Have been satisfied by the filing of a change in ownership statement with the county recorder or assessor of each county in California in which the decedent owned property at the time of death.