New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 8-3

If an inventory and appraisement is to be filed, the appraisers shall be chosen by the executor or administrator subject to the approval of the superior court or surrogate, except in cases where it shall be necessary to set off the exemption for the benefit of the family of the decedent as allowed by section 3A:8-6 of this title, in which event the executor or administrator shall apply to the surrogate of the county wherein the decedent resided at his death, or to the superior court, as the case may be, who shall thereupon appoint 2 persons as appraisers who are neither interested in the estate nor of kin of the decedent's widow or child. Such appraisers shall, before entering upon the duties of their appointment, be severally sworn before the surrogate, or a person authorized to administer oaths, faithfully, honestly and impartially to appraise the property according to its true and intrinsic value without reference to what the same might be supposed to bring at a sale by vendue.