Rule 50 - Personal Representative's Inventory and Account(a) Inventory (1)Timing. Unless the court orders otherwise, no later than 90 days after the date the personal representative's letters of appointment are first issued, the personal representative must do one of the following with respect to the inventory required by A.R.S. § 14-3706: (A) file the inventory with the court, and send a copy only to interested persons who request it; or(B) mail or deliver a copy of the inventory to each heir in an intestate estate, or to each devisee if a will has been probated, and to any other interested person who requests it.(2)Contents. The inventory must contain the information specified in A.R.S. § 14-3706(A).(3)Proof of Mailing or Delivery. If the personal representative mails or delivers the inventory, the personal representative must file a proof of notice that identifies each person to whom the inventory was provided, and how and when it was provided.(4)Supplementary Inventory. If the personal representative discovers an additional asset or discovers the value of an asset is erroneous or misleading, the personal representative must prepare a supplementary inventory showing the market value as of the date of death of the decedent. The supplementary inventory must be filed with the court if the original inventory was filed, or it must be mailed or delivered to the same parties as the original inventory if it was mailed or delivered. The personal representative must file a notice of mailing or delivery in accordance subpart (a)(3).(5)Motion for Additional Time. If the personal representative is unable to comply with the deadline established by this rule or court order, the personal representative must file a motion for additional time before the deadline. The motion must state why the personal representative needs additional time and how much additional time is needed. (b) Account.(1)Generally. Unless the personal representative's administration is supervised or the court orders otherwise, the personal representative is not statutorily required to file annual accounts.(2)Supervised Administration. A personal representative in a supervised administration under A.R.S. § 14-3505 must file an account with the court not less than annually, and upon closing of the estate.(3)County with a Court Accountant. Unless the court orders otherwise, if a petition for approval of a personal representative's account is filed in a county with a court accountant, the petitioner is not required to submit the account to the court accountant for review or to pay the court accountant's fee.(c) Forms. Unless the court orders otherwise, a personal representative's account need not be presented on the standard forms for conservator accounts.(d) Confidentiality. The court must maintain any account that is filed as a confidential document under Rule 8.Adopted Aug. 29, 2019, effective 1/1/2020.