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 - A Lifetime of David Brown Tractors - by Samuel Kennedy. I was born in 1950 and reared on my family�s 100 acre farm. It was a fairly typical Northern Ireland farm where the main enterprise was dairying but some pigs, poultry and sheep were also kept. Potatoes were grown for sale and oats were grown to be used for cattle and horse feeding. Up to about 1958 the dairy cows were fed hay with some turnips and after that grass silage was the main winter feed. That same year was the last in which flax was grown on the farm. Flax provided the fibre which w
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