21-19-23. Appraisement at fair market value--Completion and filing of appraisement.
The three appraisers must thereupon, and as soon as may be, proceed with the appraisement of the property specified in the order to be appraised, which appraisement must be at the actual fair market value of each item at the place where situated as nearly as can be determined. The appraisement when completed must be subscribed by at least two of the three appraisers which two appraisers must make oath that such appraisement was honestly and impartially made and that the values fixed represent the best judgment of such appraisers. Such appraisement must then be duly filed with the court.
Source: CCivP 1877, §328; SL 1885, ch 55, §2; CL 1887, §5132; RCCivP 1903, §357; RC 1919, §2664; SDC 1939, §37.4907.