| (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. |