Ark. Code Ann. § 28-65-321: Inventory - Appraisement

(a) The guardian of the estate shall file an inventory of the ward's property in the same manner and subject to the same requirements as are provided in § 28-49-110 for the inventory of a decedent's estate.

(b) In its discretion, the court may order the appraisement of the ward's property by one (1) or more disinterested and qualified persons appointed by the court.