§ 1923. Fiduciary of a decedent to notify local assessor of disposition

Whenever the fiduciary of a decedent or his successor shall direct, or
take part in or discover that his decedent's real property or any
interest therein has been transferred at or following such decedent's
death, he shall forthwith investigate and discover the nature of such
transfer and file a written notice of such disposition or transfer with
the local assessing officer and the local tax office of the locality
wherein such property is located. Such notice shall contain the name and
last known legal address of the decedent, the location and legal
description of the property, if known, and the name and address of the
transferee.