| (d)__If a conservator fails to file an inventory or fails to |
include in the inventory property that the court determines |
should have been in the inventory, the court, in determining |
the value of the uninventoried or missing property, may rely |
on the opinion of qualified appraisers or owners of similar |
property who have not seen the uninventoried property.__Any |
doubt about the value of the uninventoried or missing property |
created by the absence of the property must be resolved in |
favor of the highest reasonable estimated offer.__When an |
inventory has not been filed and interested persons allege |
under oath or affirmation that property should have been |
inventoried but is now missing, the conservator has the burden |
of proving that property was not required to be inventoried. |