Needs to be valued for purposes of distributing it to the heirs. Pesky lawyers are always fretting over malpractice claims and disbarrment complaints because of claims by out of town kids that he let the local kid in charge "scoop the pond". Would be very surprised if there was any estate tax anyhow, so probably makes no difference tax-wise. But to distribute the estate fairly, it needs to be valued. If lawyer is worth his salt, he won't allow any shenanigans by the estate administrator, who took an oath to act fairly in the matter.
I'll go with the others on getting an auction company or other experienced local guy to have a look.
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Today's Featured Article - It Can't Be Done! - A Tractor Story - by Neil Campbell. I'll never forget the time back when I was a boy baling hay on our Farm in Big Rapid, Michigan. The most memorable event that took place was a trip up the steepest incline on the farm pulling an old New-Idea baler with a pony-motor for power and a haywagon. I had just talked my Dad into buying an old John Deere B with 6-speeds ahead and I was real proud of it, except it was a little smaller than the Case tractor that we normally
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