Delaware Code
Chapter 19. ASSETS OF ESTATES; INVENTORY AND APPRAISAL
§ 1905. Inventory and appraisal; filing requirements, form, contents and supporting affidavits; notice of action affecting title.

(a) Every executor or administrator shall, within 3 months after the granting of letters testamentary or of administration, file in the office of the Register of Wills of the county in which the letters have been granted, an inventory and appraisal and shall also file a copy of said inventory and appraisal in the office of the Register of Wills of any county in which the decedent owned real estate, which shall contain an inventory of all goods and chattels of the decedent, a list of all debts and credits due or belonging to the decedent or to the decedent's estate, and a statement setting forth a general description of every parcel of real estate in this State of which the decedent died seized, which description shall include the parcel identification number assigned to said parcel, and the name of each party entitled to any estate or interest in any part of such real or personal estate and the relationship, if any, of each such party to the decedent. Each item of property included in such inventory, list and statement, shall be separately valued at its fair market value as of the date of death of the decedent and such value shall be stated in the inventory and appraisal.
(b) The inventory and appraisal shall be supported by an affidavit of each executor or administrator.
(c) The executor's or administrator's affidavit shall be as follows:

“________________ makes solemn oath (or affirmation) that due inquiry concerning the goods, chattels and money of, and the debts and credits due or belonging to ____________________, deceased has been made, and that this inventory and list contains all the goods, chattels and money of, and debts or credits due or belonging to the said ____________________, which have come to the knowledge of the deponent (or affirmant) and that the information contained in the statement of real estate and the information pertaining to transfers of property, powers of appointment, entireties and jointly owned real and personal property and annuity contracts is true to the best of deponent's (or affirmant's) knowledge and belief.”
(d) Every executor or administrator shall, in the event [that] any action affecting title to real estate of the decedent in Delaware is brought in any court, whether by way of caveat, petition for review, petition for instructions or otherwise, within 10 days after such action, file a notice of the pendency of such action in the office of the Register of Wills of any county in which the decedent owned real estate other than the county in which letters had been granted. Nothing in this subsection shall affect any other notice that may be filed concerning such an action.
(e) When no letters testamentary or of administration are required for an estate and real property passes to any person by virtue of joint ownership with right of survivorship or tenancy by the entireties with the decedent, then the personal representative (as defined in § 101 of this title) or the surviving joint tenant shall, within 3 months after the decedent's death, shall complete and file an affidavit in the office of the Register of Wills of the county in which the real property is located with a statement setting forth a general description of the real estate and the name or names of the surviving owner or owners.

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