Section 1923. Fiduciary of a decedent to notify local assessor of disposition Whenever the fiduciary of a decedent or his successor shall direct, or take part in or discover that his decedent's real property or any interest therein has been transferred at or following such decedent's death, he shall forthwith investigate and discover the nature of such transfer and file a written notice of such disposition or transfer with the local assessing officer and the local tax office of the locality wherein such property is located

Such notice shall contain the name and
  last known legal  address  of  the  decedent,  the  location  and  legal
  description  of  the property, if known, and the name and address of the
  transferee.