As Introduced 1
123rd General Assembly 4
Regular Session H. B. No. 313 5
1999-2000 6
REPRESENTATIVE SALERNO 7
_________________________________________________________________ 8
A B I L L
To amend sections 319.54, 1109.07, 1339.68, 2101.12, 10
2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 11
2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 12
5302.01, 5302.02, and 5731.21 and to enact
sections 2113.031, 5302.22, and 5302.23 of the 13
Revised Code to permit, without appointing a 14
fiduciary or following release from 15
administration procedures, the transfer of titled
assets of a decedent to certain persons who pay 16
or are obligated to pay the decedent's funeral
expenses; to permit any person, entity, or 17
organization to be a beneficiary of a POD bank 18
account; to remove the requirement that the value 20
of the two automobiles that a decedent's
surviving spouse may select from the decedent's 21
estate be determined by an appraisal and to 22
permit the surviving spouse to select a truck
under that law even if the decedent owned an 23
automobile; to extend the statutory exemption to 25
the doctrine of ademption to a sale of
specifically devised or bequeathed property by an 26
agent acting under a power of attorney or durable
power of attorney; and to permit an owner of an 28
interest in real property to designate on a deed 29
one or more beneficiaries to take title to the 30
interest upon the death of the grantee under the 31
deed without having to go through probate.
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 33
Section 1. That sections 319.54, 1109.07, 1339.68, 35
2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 2107.501, 36
2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 5302.02, and 5731.21 37
be amended and sections 2113.031, 5302.22, and 5302.23 of the 39
Revised Code be enacted to read as follows:
Sec. 319.54. (A) On all moneys collected by the county 48
treasurer on any tax duplicate of the county, other than estate 49
tax duplicates, and on all moneys received as advance payments of 50
personal property and classified property taxes, the county 51
auditor, on settlement with the treasurer and tax commissioner, 52
on or before the date prescribed by law for such settlement or 53
any lawful extension of such date, shall be allowed as 54
compensation for the county auditor's services the following 55
percentages: 56
(1) On the first one hundred thousand dollars, two and 58
one-half per cent; 59
(2) On the next two million dollars, eight thousand three 61
hundred eighteen ten-thousandths of one per cent; 62
(3) On the next two million dollars, six thousand six 64
hundred fifty-five ten-thousandths of one per cent; 65
(4) On all further sums, one thousand six hundred 67
sixty-three ten-thousandths of one per cent. 68
If any settlement is not made on or before the date 70
prescribed by law for such settlement or any lawful extension of 71
such date, the aggregate compensation allowed to the auditor 72
shall be reduced one per cent for each day such settlement is 73
delayed after the prescribed date. No penalty shall apply if the 74
auditor and treasurer grant all requests for advances up to 75
ninety per cent of the settlement pursuant to section 321.34 of 76
the Revised Code. The compensation allowed in accordance with 77
this section on settlements made before the dates prescribed by 78
law, or the reduced compensation allowed in accordance with this 79
section on settlements made after the date prescribed by law or 80
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any lawful extension of such date, shall be apportioned ratably 81
by the auditor and deducted from the shares or portions of the 82
revenue payable to the state as well as to the county, townships, 83
municipal corporations, and school districts. 84
(B) From all moneys collected by the county treasurer on 86
any tax duplicate of the county, other than estate tax 87
duplicates, and on all moneys received as advance payments of 88
personal property and classified property taxes, there shall be 89
paid into the county treasury to the credit of the real estate 90
assessment fund created by section 325.31 of the Revised Code, an 91
amount to be determined by the county auditor, which shall not 92
exceed the following percentages: 93
(1) On the first one hundred thousand dollars, three and 95
one-half per cent; 96
(2) On the next three million dollars, one and 98
three-eighths per cent; 99
(3) On the next three million dollars, one per cent; 101
(4) On all further sums not exceeding one hundred fifty 103
million dollars, three-quarters of one per cent; 104
(5) On amounts exceeding one hundred fifty million 106
dollars, six-tenths of one per cent. 107
Such compensation shall be apportioned ratably by the 109
auditor and deducted from the shares or portions of the revenue 110
payable to the state as well as to the county, townships, 111
municipal corporations, and school districts. 112
(C) Each county auditor shall receive four per cent of the 114
amount of tax collected and paid into the county treasury, on 115
property omitted and placed by the county auditor on the tax 116
duplicate. 117
(D) On all estate tax moneys collected by the county 119
treasurer, the county auditor, on settlement semiannually with 120
the tax commissioner, shall be allowed, as compensation for the 121
auditor's services under Chapter 5731. of the Revised Code, the 123
following percentages: 124
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(1) Four per cent on the first one hundred thousand 126
dollars; 127
(2) One-half of one per cent on all additional sums. 129
Such percentages shall be computed upon the amount 131
collected and reported at each semiannual settlement, and shall 132
be for the use of the general fund of the county. 133
(E) On all cigarette license moneys collected by the 135
county treasurer, the county auditor, on settlement semiannually 136
with the treasurer, shall be allowed as compensation for the 137
auditor's services in the issuing of such licenses one-half of 139
one per cent of such moneys, to be apportioned ratably and 140
deducted from the shares of the revenue payable to the county and 141
subdivisions, for the use of the general fund of the county. 142
(F) The county auditor shall charge and receive fees as 144
follows: 145
(1) For deeds of land sold for taxes to be paid by the 147
purchaser, five dollars; 148
(2) For the transfer or entry of land, lot, or part of 150
lot, to be paid by the person requiring it, fifty cents for each 151
transfer; 152
(3) For receiving statements of value and administering 154
section 319.202 of the Revised Code, one dollar, or ten cents per 155
hundred dollars for each one hundred dollars, or fraction of one 156
hundred dollars, whichever is greater, of the value of the real 158
property transferred or, for sales occurring on or after January 159
1, 2000, the value of the used manufactured home or used mobile 162
home, as defined in division (A)(6) of section 5739.0210 of the 164
Revised Code, transferred, except no fee shall be charged when 165
the transfer is made: 166
(a) To or from the United States, this state, or any 168
instrumentality, agency, or political subdivision of the United 169
States or this state; 170
(b) Solely in order to provide or release security for a 172
debt or obligation; 173
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(c) To confirm or correct a deed previously executed and 175
recorded; 176
(d) To evidence a gift, in trust or otherwise and whether 178
revocable or irrevocable, between husband and wife, or parent and 179
child or the spouse of either; 180
(e) On sale for delinquent taxes or assessments; 182
(f) Pursuant to court order, to the extent that such 184
transfer is not the result of a sale effected or completed 185
pursuant to such order; 186
(g) Pursuant to a reorganization of corporations or 188
unincorporated associations or pursuant to the dissolution of a 189
corporation, to the extent that the corporation conveys the 190
property to a stockholder as a distribution in kind of the 191
corporation's assets in exchange for the stockholder's shares in 192
the dissolved corporation; 193
(h) By a subsidiary corporation to its parent corporation 195
for no consideration, nominal consideration, or in sole 196
consideration of the cancellation or surrender of the 197
subsidiary's stock; 198
(i) By lease, whether or not it extends to mineral or 200
mineral rights, unless the lease is for a term of years renewable 201
forever; 202
(j) When the value of the real property or the 204
manufactured or mobile home or the value of the interest that is 206
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 208
manufactured or mobile home, being transferred to the builder of 209
a new residence or to the dealer of a new manufactured or mobile 210
home when the former residence is traded as part of the 211
consideration for the new residence or new manufactured or mobile 212
home;
(l) To a grantee other than a dealer in real property or 214
in manufactured or mobile homes, solely for the purpose of, and 215
as a step in, the prompt sale of the real property or 216
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manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 218
and tangible consideration readily convertible into money is paid 219
or to be paid for the real estate or manufactured or mobile home 220
and the transaction is not a gift; 222
(n) Pursuant to division (B) of section 317.22 of the 224
Revised Code, or to section 2113.61 of the Revised Code, between 226
spouses or to a surviving spouse pursuant to section 5302.17 of 227
the Revised Code as it existed prior to April 4, 1985, between 228
persons pursuant to section 5302.17 or 5302.18 of the Revised 229
Code on or after April 4, 1985, to a person who is a surviving, 230
survivorship tenant pursuant to section 5302.17 of the Revised 231
Code on or after April 4, 1985, or pursuant to section 5309.45 of 232
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 234
deceased; 235
(p) Of an easement or right-of-way when the value of the 237
interest conveyed does not exceed one thousand dollars; 238
(q) Of property sold to a surviving spouse pursuant to 240
section 2106.16 of the Revised Code; 241
(r) To or from an organization exempt from federal income 243
taxation under section 501(c)(3) of the "Internal Revenue Code of 244
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 245
transfer is without consideration and is in furtherance of the 246
charitable or public purposes of such organization; 247
(s) Among the heirs at law or devisees, including a 249
surviving spouse, of a common decedent, when no consideration in 250
money is paid or to be paid for the real property or manufactured 251
or mobile home; 252
(t) To a trustee of a trust, when the grantor of the trust 254
has reserved an unlimited power to revoke the trust; 255
(u) To the grantor of a trust by a trustee of the trust, 257
when the transfer is made to the grantor pursuant to the exercise 258
of the grantor's power to revoke the trust or to withdraw trust 259
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assets;
(v) To the beneficiaries of a trust if the fee was paid on 261
the transfer from the grantor of the trust to the trustee or if 262
the transfer is made pursuant to trust provisions which became 263
irrevocable at the death of the grantor; 264
(w) To a corporation for incorporation into a sports 266
facility constructed pursuant to section 307.696 of the Revised 267
Code; 268
(x) BETWEEN PERSONS PURSUANT TO SECTION 5302.18 OR 5302.22 270
OF THE REVISED CODE OR TO ONE OR MORE PERSONS WHO ARE TRANSFER ON 271
DEATH BENEFICIARIES PURSUANT TO SECTION 5302.22 OF THE REVISED 272
CODE.
The auditor shall compute and collect the fee. The auditor 274
shall maintain a numbered receipt system, as prescribed by the 275
tax commissioner, and use such receipt system to provide a 276
receipt to each person paying a fee. The auditor shall deposit 277
the receipts of the fees on conveyances in the county treasury 278
daily to the credit of the general fund of the county. 279
The real property transfer fee provided for in division 281
(F)(3) of this section shall be applicable to any conveyance of 282
real property presented to the auditor on or after January 1, 283
1968, regardless of its time of execution or delivery. 284
Sec. 1109.07. (A) When a deposit is made in the name of 295
two or more persons, payable to either or the survivor, the bank 296
may pay all of the deposit, any part of the deposit, or any 297
interest earned on the deposit, to either of the named persons, 298
or the guardian of the estate of either of the named persons, 299
whether or not the other person is living. The receipt or 300
acquittance of the person paid is a sufficient release and 301
discharge of the bank for any payments made from the account to 302
that person.
(B) A bank may enter into a written contract with a 304
natural person for the proceeds of the person's deposits to be 306
payable on the death of that person to another natural person OR 307
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TO ANY ENTITY OR ORGANIZATION in accordance with the terms, 309
restrictions, and limitations set forth in sections 2131.10 and 310
2131.11 of the Revised Code.
Sec. 1339.68. (A) As used in this section: 319
(1) "Disclaimant" means any person, any guardian or 321
personal representative of a person or estate of a person, or any 322
attorney-in-fact or agent of a person having a general or 323
specific authority to act granted in a written instrument, who is 324
any of the following: 325
(a) With respect to testamentary instruments and intestate 327
succession, an heir, next of kin, devisee, legatee, donee, person 328
succeeding to a disclaimed interest, surviving joint tenant, 329
surviving tenant by the entireties, surviving tenant of a tenancy 330
with a right of survivorship, beneficiary under a testamentary 331
instrument, or person designated to take pursuant to a power of 332
appointment exercised by a testamentary instrument; 333
(b) With respect to nontestamentary instruments, a 335
grantee, donee, person succeeding to a disclaimed interest, 336
surviving joint tenant, surviving tenant by the entireties, 337
surviving tenant of a tenancy with a right of survivorship, 338
beneficiary under a nontestamentary instrument, or person 339
designated to take pursuant to a power of appointment exercised 340
by a nontestamentary instrument; 341
(c) With respect to fiduciary rights, privileges, powers, 343
and immunities, a fiduciary under a testamentary or 344
nontestamentary instrument. This section does not authorize a 345
fiduciary to disclaim the rights of beneficiaries unless the 346
instrument creating the fiduciary relationship authorizes such a 347
disclaimer. 348
(d) Any person entitled to take an interest in property 350
upon the death of a person or upon the occurrence of any other 351
event. 352
(2) "Property" means all forms of property, real and 354
personal, tangible and intangible. 355
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(B)(1) A disclaimant, other than a fiduciary under an 357
instrument who is not authorized by the instrument to disclaim 358
the interest of a beneficiary, may disclaim, in whole or in part, 359
the succession to any property by executing and by delivering, 360
filing, or recording a written disclaimer instrument in the 361
manner provided in this section. 362
(2) A disclaimant who is a fiduciary under an instrument 364
may disclaim, in whole or in part, any right, power, privilege, 365
or immunity, by executing and by delivering, filing, or recording 366
a written disclaimer instrument in the manner provided in this 367
section. 368
(3) The written instrument of disclaimer shall be signed 370
and acknowledged by the disclaimant and shall contain all of the 371
following: 372
(a) A reference to the donative instrument; 374
(b) A description of the property, part of property, or 376
interest disclaimed, and of any fiduciary right, power, 377
privilege, or immunity disclaimed; 378
(c) A declaration of the disclaimer and its extent. 380
(4) The guardian of the estate of a minor or an 382
incompetent, or the personal representative of a deceased person, 383
with the consent of the probate division of the court of common 384
pleas, may disclaim, in whole or in part, the succession to any 385
property, or interest in property, that the ward, if an adult and 386
competent, or the deceased, if living, might have disclaimed. 387
The guardian or personal representative, or any interested person 388
may file an application with the probate division of the court of 389
common pleas that has jurisdiction of the estate, asking that the 390
court order the guardian or personal representative to execute 391
and deliver, file, or record the disclaimer on behalf of the ward 392
or estate. The court shall order the guardian or personal 393
representative to execute and deliver, file, or record the 394
disclaimer if the court finds, upon hearing after notice to 395
interested parties and such other persons as the court shall 396
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direct, that: 397
(a) It is in the best interests of those interested in the 399
estate of the person and of those who will take the disclaimed 400
interest; 401
(b) It would not materially, adversely affect the minor or 403
incompetent, or the beneficiaries of the estate of the decedent, 404
taking into consideration other available resources and the age, 405
probable life expectancy, physical and mental condition, and 406
present and reasonably anticipated future needs of the minor or 407
incompetent or the beneficiaries of the estate of the decedent. 408
A written instrument of disclaimer ordered by the court 410
under this division shall be executed and be delivered, filed, or 411
recorded within the time and in the manner in which the person 412
could have disclaimed if the person were living, an adult, and 414
competent.
(C) A partial disclaimer of property that is subject to a 416
burdensome interest created by the donative instrument is not 417
effective unless the disclaimed property constitutes a gift that 418
is separate and distinct from undisclaimed gifts. 419
(D) The disclaimant shall deliver, file, or record the 421
disclaimer, or cause the same to be done, not later than nine 422
months after the latest of the following dates: 423
(1) The effective date of the donative instrument if both 425
the taker and the taker's interest in the property are finally 427
ascertained on that date; 428
(2) The date of the occurrence of the event upon which 430
both the taker and the taker's interest in the property become 432
finally ascertainable; 433
(3) The date on which the disclaimant attains twenty-one 435
years of age or is no longer an incompetent, without tendering or 436
repaying any benefit received while the disclaimant was under 437
twenty-one years of age or an incompetent, and even if a guardian 438
of a minor or incompetent had filed an application pursuant to 439
division (B)(4) of this section and the probate division of the 440
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court of common pleas involved did not consent to the guardian 441
executing a disclaimer. 442
(E) No disclaimer instrument is effective under this 444
section if either of the following applies under the terms of the 445
disclaimer instrument: 446
(1) The disclaimant has power to revoke the disclaimer; 448
(2) The disclaimant may transfer, or direct to be 450
transferred, to self the entire legal and equitable ownership of 453
the property subject to the disclaimer instrument.
(F)(1) If SUBJECT TO DIVISION (F)(2) OF THIS SECTION, IF 456
the interest disclaimed is created by a nontestamentary 457
instrument, the disclaimer instrument shall be delivered 458
personally or by certified mail to the trustee or other person 459
who has legal title to, or possession of, the property
disclaimed. 460
(2) If the interest disclaimed is created by a 462
testamentary instrument or, by intestate succession, OR BY A 463
TRANSFER ON DEATH DEED PURSUANT TO SECTION 5302.22 OF THE REVISED 464
CODE, the disclaimer instrument shall be filed in the probate 465
division of the court of common pleas in the county in which 466
proceedings for the administration of the decedent's estate have 467
been commenced, and an executed copy of the disclaimer instrument 468
shall be delivered personally or by certified mail to the 469
personal representative of the decedent's estate. 470
(3) If no proceedings for the administration of the 472
decedent's estate have been commenced, the disclaimer instrument 473
shall be filed in the probate division of the court of common 474
pleas in the county in which proceedings for the administration 475
of the decedent's estate might be commenced according to law. 476
The disclaimer instrument shall be filed and indexed, and fees 477
charged, in the same manner as provided by law for an application 478
to be appointed as personal representative to administer the 479
decedent's estate. The disclaimer is effective whether or not 480
proceedings thereafter are commenced to administer the decedent's 481
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estate. If proceedings thereafter are commenced for the 482
administration of the decedent's estate, they shall be filed 483
under, or consolidated with, the case number assigned to the 484
disclaimer instrument. 485
(4) If an interest in real estate is disclaimed, an 487
executed copy of the disclaimer instrument also shall be recorded 488
in the office of the recorder of the county in which the real 489
estate is located. The disclaimer instrument shall include a 490
description of the real estate with sufficient certainty to 491
identify it, and shall contain a reference to the record of the 492
instrument that created the interest disclaimed. If title to the 493
real estate is registered under Chapters 5309. and 5310. of the 494
Revised Code, the disclaimer interest shall be entered as a 495
memorial on the last certificate of title. A spouse of a 496
disclaimant has no dower or other interest in the real estate 497
disclaimed. 498
(G) Unless the donative instrument expressly provides 500
that, if there is a disclaimer, there shall not be any 501
acceleration of remainders or other interests, the property, part 502
of property, or interest in property disclaimed, and any future 503
interest that is to take effect in possession or enjoyment at or 504
after the termination of the interest disclaimed, shall descend, 505
be distributed, or otherwise be disposed of, and shall be 506
accelerated, in the following manner: 507
(1) If intestate or testate succession is disclaimed, as 509
if the disclaimant had predeceased the decedent; 510
(2) If the disclaimant is one designated to take pursuant 512
to a power of appointment exercised by a testamentary instrument, 513
as if the disclaimant had predeceased the donee of the power; 514
(3) If the donative instrument is a nontestamentary 516
instrument, as if the disclaimant had died before the effective 517
date of the nontestamentary instrument; 518
(4) If the disclaimer is of a fiduciary right, power, 520
privilege, or immunity, as if the right, power, privilege, or 521
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immunity was never in the donative instrument. 522
(H) A disclaimer pursuant to this section is effective as 524
of, and relates back for all purposes to, the date upon which the 525
taker and the taker's interest have been finally ascertained. 527
(I) A disclaimant who has a present and future interest in 529
property, and disclaims the disclaimant's present interest in 531
whole or in part, is considered to have disclaimed the 532
disclaimant's future interest to the same extent, unless a 534
contrary intention appears in the disclaimer instrument or the 535
donative instrument. A disclaimant is not precluded from 536
receiving, as an alternative taker, a beneficial interest in the 537
property disclaimed, unless a contrary intention appears in the 538
disclaimer instrument or in the donative instrument. 539
(J) The disclaimant's right to disclaim under this section 541
is barred if, before the expiration of the period within which 542
the disclaimant may disclaim the interest, the disclaimant does 544
any of the following: 545
(1) Assigns, conveys, encumbers, pledges, or transfers, or 547
contracts to assign, convey, encumber, pledge, or transfer, the 548
property or any interest in it; 549
(2) Waives in writing the disclaimant's right to disclaim 551
and executes and delivers, files, or records the waiver in the 553
manner provided in this section for a disclaimer instrument; 554
(3) Accepts the property or an interest in it; 556
(4) Permits or suffers a sale or other disposition of the 558
property pursuant to judicial action against the disclaimant. 560
(K) A fiduciary's application for appointment or 562
assumption of duties as a fiduciary does not waive or bar the 563
disclaimant's right to disclaim a right, power, privilege, or 565
immunity.
(L) The right to disclaim under this section exists 567
irrespective of any limitation on the interest of the disclaimant 568
in the nature of a spendthrift provision or similar restriction. 569
(M) A disclaimer instrument or written waiver of the right 571
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to disclaim that has been executed and delivered, filed, or 572
recorded as required by this section is final and binding upon 573
all persons. 574
(N) The right to disclaim and the procedures for 576
disclaimer established by this section are in addition to, and do 577
not exclude or abridge, any other rights or procedures existing 578
under any other section of the Revised Code or at common law to 579
assign, convey, release, refuse to accept, renounce, waive, or 580
disclaim property. 581
(O)(1) No person is liable for distributing or disposing 583
of property in a manner inconsistent with the terms of a valid 584
disclaimer if the distribution or disposition is otherwise proper 585
and the person has no actual knowledge of the disclaimer. 586
(2) No person is liable for distributing or disposing of 588
property in reliance upon the terms of a disclaimer that is 589
invalid because the right of disclaimer has been waived or barred 590
if the distribution or disposition is otherwise proper and the 591
person has no actual knowledge of the facts that constitute a 592
waiver or bar to the right to disclaim. 593
(P)(1) A disclaimant may disclaim pursuant to this section 596
any interest in property that is in existence on September 27, 597
1976, if either the interest in the property or the taker of the 598
interest in the property is not finally ascertained on that date. 599
(2) No disclaimer executed pursuant to this section 601
destroys or diminishes an interest in property that exists on 602
September 27, 1976, in any person other than the disclaimant. 603
Sec. 2101.12. The following records shall be kept by the 612
probate court: 613
(A) An administration docket, showing the grant of letters 615
of administration or letters testamentary, the name of the 616
decedent, the amount of bond and names of sureties in the bond, 617
and the date of filing and a brief note of each order or 618
proceeding relating to the estate with reference to the journal 619
or other record in which the order or proceeding is found; 620
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(B) A guardian's docket, showing the name of each ward 622
and, if the ward is an infant, his THE INFANT'S age and the name 623
of his THE INFANT'S parents, the amount of bond and names of 625
sureties in any bond, any limited powers or limited duration of 626
powers, and the date of filing and a brief note of the orders and 627
proceedings as described in division (A) of this section; 628
(C) A civil docket, in which shall be noted the names of 630
parties to actions and proceedings, the date of the commencement 631
of the actions and proceedings and of the filing of the papers 632
relating to the actions and proceedings, a brief note of the 633
orders made in the actions and proceedings, and the date of 634
entering the orders; 635
(D) A journal, in which shall be kept minutes of official 637
business transacted in the probate court, or by the probate 638
judge, in civil actions and proceedings; 639
(E) A record of wills, in which the wills proved in the 641
court shall be recorded with a certificate of the probate of the 642
will, and wills proved elsewhere with the certificate of probate, 643
authenticated copies of which have been admitted to record by the 644
court; 645
(F) A final record that shall contain a complete record of 647
each cause or matter and shall be completed within ninety days 648
after the final order or judgment has been made in the cause or 649
matter; 650
(G) An execution docket, in which shall be entered a 652
memorandum of executions issued by the probate judge stating the 653
names of the parties, the name of the person to whom the 654
execution is delivered, his THE PERSON'S return on the execution, 656
the date of issuing the execution, the amount ordered to be 657
collected, stating the costs separately from the fine or damages, 658
the payments on the execution, and the satisfaction of the 659
execution when it is satisfied; 660
(H) A marriage record, in which shall be entered licenses, 662
the names of the parties to whom a license is issued, the names 663
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of the persons applying for a license, a brief statement of the 664
facts sworn to by persons applying for a license, and the returns 665
of the person solemnizing the marriage; 666
(I) A naturalization record, in which shall be entered the 668
declaration of intention of the person seeking to be naturalized, 669
the oath of the person naturalized, and the affidavit or oath of 670
witnesses who testify in his THE PERSON'S behalf, in which 671
affidavit shall be stated the place of residence of the 673
witnesses;
(J) A permanent record of all births and deaths occurring 675
within the county, reported as provided by law, which record 676
shall be kept in the form and manner that may be designated by 677
the director of health; 678
(K) A separate record and index of adoptions, in 680
accordance with section 3107.17 of the Revised Code; 681
(L) A SUMMARY RELEASE FROM ADMINISTRATION DOCKET, SHOWING 683
THE DATE OF THE FILING OF THE APPLICATION FOR A SUMMARY RELEASE 685
FROM ADMINISTRATION PURSUANT TO SECTION 2113.031 OF THE REVISED 687
CODE, THE DECEDENT'S NAME, THE APPLICANT'S NAME, WHETHER THE 688
APPLICANT IS THE DECEDENT'S SURVIVING SPOUSE OR A PERSON 689
DESCRIBED IN DIVISION (B)(1) OF THAT SECTION, AND A BRIEF NOTE OF 690
THE GRANT OF THE ORDER OF SUMMARY RELEASE FROM ADMINISTRATION AND 691
OF ANY OTHER ORDER OR PROCEEDING RELATING TO THE DECEDENT'S 692
ESTATE, WITH REFERENCE TO THE JOURNAL OR OTHER RECORD IN WHICH 694
THE ORDER OR PROCEEDING IS FOUND.
For each record required by this section, an index shall be 696
maintained. Each index shall be kept current with the entries in 697
the record and shall refer to the entries alphabetically by the 698
names of the persons as they were originally entered, indexing 699
the page of the record where the entry is made. On the order of 700
the PROBATE judge, blankbooks, other record forms, or other 701
record-keeping materials approved by the judge for such THE 702
records and indexes shall be furnished by the board of county 703
commissioners at the expense of the county. 704
17
Sec. 2101.16. (A) The fees enumerated in this division 713
shall be charged and collected, if possible, by the probate judge 714
and shall be in full for all services rendered in the respective 715
proceedings: 716
(1) Account, in addition to advertising charges..........$12.00 720
Waivers and proof of notice of hearing on account, 722
per page, minimum one dollar......................$ 1.00 724
(2) Account of distribution, in addition to advertising 726
charges...........................................$ 7.00 727
(3) Adoption of child, petition for......................$50.00 729
(4) Alter or cancel contract for sale or purchase of real 731
estate, petition to...............................$20.00 733
(5) Application and order not otherwise provided for in 735
this section or by rule adopted pursuant to 736
division (E) of this section......................$ 5.00 738
(6) Appropriation suit, per day, hearing in..............$20.00 741
(7) Birth, application for registration of...............$ 7.00 744
(8) Birth record, application to correct.................$ 5.00 747
(9) Bond, application for new or additional..............$ 5.00 750
(10) Bond, application for release of surety or reduction 752
of................................................$ 5.00 753
(11) Bond, receipt for securities deposited in lieu of....$ 5.00 756
(12) Certified copy of journal entry, record, or 758
proceeding, per page, minimum fee one dollar......$ 1.00 760
(13) Citation and issuing citation, application for.......$ 5.00 763
(14) Change of name, petition for.........................$20.00 766
(15) Claim, application of administrator or executor for 768
allowance of administrator's or executor's own....$10.00 769
(16) Claim, application to compromise or settle...........$10.00 771
(17) Claim, authority to present..........................$10.00 774
(18) Commissioner, appointment of.........................$ 5.00 777
(19) Compensation for extraordinary services and 779
attorney's fees for fiduciary, application for....$ 5.00 781
(20) Competency, application to procure adjudication of...$20.00 784
18
(21) Complete contract, application to....................$10.00 787
(22) Concealment of assets, citation for..................$10.00 790
(23) Construction of will, petition for...................$20.00 793
(24) Continue decedent's business, application to.........$10.00 796
Monthly reports of operation.........................$ 5.00 800
(25) Declaratory judgment, petition for...................$20.00 803
(26) Deposit of will......................................$ 5.00 806
(27) Designation of heir..................................$20.00 809
(28) Distribution in kind, application, assent, and order 811
for...............................................$ 5.00 812
(29) Distribution under section 2109.36 of the Revised 814
Code, application for an order of.................$ 7.00 816
(30) Docketing and indexing proceedings, including the 818
filing and noting of all necessary documents, 819
maximum fee, fifteen dollars......................$15.00 820
(31) Exceptions to any proceeding named in this section, 822
contest of appointment or.........................$10.00 824
(32) Election of surviving partner to purchase assets of 826
partnership, proceedings relating to..............$10.00 828
(33) Election of surviving spouse under will..............$ 5.00 831
(34) Fiduciary, including an assignee or trustee of an 833
insolvent debtor or any guardian or conservator 834
accountable to the probate court, appointment of..$35.00 836
(35) Foreign will, application to record..................$10.00 839
Record of foreign will, additional, per page.........$ 1.00 842
(36) Forms when supplied by the probate court, not to 844
exceed............................................$10.00 846
(37) Heirship, petition to determine......................$20.00 849
(38) Injunction proceedings...............................$20.00 852
(39) Improve real estate, petition to.....................$20.00 855
(40) Inventory with appraisement..........................$10.00 858
(41) Inventory without appraisement.......................$ 7.00 861
(42) Investment or expenditure of funds, application for..$10.00 864
(43) Invest in real estate, application to................$10.00 867
19
(44) Lease for oil, gas, coal, or other mineral, petition 869
to................................................$20.00 870
(45) Lease or lease and improve real estate, petition to..$20.00 873
(46) Marriage license.....................................$10.00 876
Certified abstract of each marriage..................$ 2.00 879
(47) Minor or mentally ill person, etc., disposal of 881
estate under ten thousand dollars of..............$10.00 883
(48) Mortgage or mortgage and repair or improve real 885
estate, petition to...............................$20.00 887
(49) Newly discovered assets, report of...................$ 7.00 890
(50) Nonresident executor or administrator to bar 892
creditors' claims, proceedings by.................$20.00 894
(51) Power of attorney or revocation of power, bonding 896
company...........................................$10.00 897
(52) Presumption of death, petition to establish..........$20.00 900
(53) Probating will.......................................$15.00 903
Proof of notice to beneficiaries.....................$ 5.00 906
(54) Purchase personal property, application of surviving 908
spouse to.........................................$10.00 910
(55) Purchase real estate at appraised value, petition of 912
surviving spouse to...............................$20.00 914
(56) Receipts in addition to advertising charges, 916
application and order to record...................$ 5.00 918
Record of those receipts, additional, per page.......$ 1.00 921
(57) Record in excess of fifteen hundred words in any 923
proceeding in the probate court, per page.........$ 1.00 925
(58) Release of estate by mortgagee or other lienholder...$ 5.00 928
(59) Relieving AN estate from administration UNDER SECTION 930
2113.03 OF THE REVISED CODE OR GRANTING AN ORDER
FOR A SUMMARY RELEASE FROM ADMINISTRATION UNDER 931
SECTION 2113.031 OF THE REVISED CODE..............$60.00 932
(60) Removal of fiduciary, application for................$10.00 935
(61) Requalification of executor or administrator.........$10.00 938
(62) Resignation of fiduciary.............................$ 5.00 941
20
(63) Sale bill, public sale of personal property..........$10.00 944
(64) Sale of personal property and report, application 946
for...............................................$10.00 947
(65) Sale of real estate, petition for....................$25.00 950
(66) Terminate guardianship, petition to..................$10.00 953
(67) Transfer of real estate, application, entry, and 955
certificate for...................................$ 7.00 957
(68) Unclaimed money, application to invest...............$ 7.00 960
(69) Vacate approval of account or order of distribution, 961
motion to.........................................$10.00 962
(70) Writ of execution....................................$ 5.00 965
(71) Writ of possession...................................$ 5.00 968
(72) Wrongful death, application and settlement of claim 970
for...............................................$20.00 971
(73) Year's allowance, petition to review.................$ 7.00 973
(74) Guardian's report, filing and review of..............$ 5.00 976
(B)(1) In relation to an application for the appointment 979
of a guardian or the review of a report of a guardian under 980
section 2111.49 of the Revised Code, the probate court, pursuant 981
to court order or in accordance with a court rule, may direct 982
that the applicant or the estate pay any or all of the expenses 983
of an investigation conducted pursuant to section 2111.041 or 984
division (A)(2) of section 2111.49 of the Revised Code. If the 985
investigation is conducted by a public employee or investigator 986
who is paid by the county, the fees for the investigation shall 987
be paid into the county treasury. If the court finds that an 988
alleged incompetent or a ward is indigent, the court may waive 989
the costs, fees, and expenses of an investigation. 990
(2) In relation to the appointment or functioning of a 992
guardian for a minor or the guardianship of a minor, the probate 993
court may direct that the applicant or the estate pay any or all 995
of the expenses of an investigation conducted pursuant to section 996
2111.042 of the Revised Code. If the investigation is conducted 997
by a public employee or investigator who is paid by the county,
21
the fees for the investigation shall be paid into the county 998
treasury. If the court finds that the guardian or applicant is 999
indigent, the court may waive the costs, fees, and expenses of an 1,001
investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected 1,003
pursuant to division (A)(34) of this section and twenty dollars 1,004
of the sixty-dollar fee collected pursuant to division (A)(59) of 1,006
this section shall be deposited by the county treasurer in the 1,007
indigent guardianship fund created pursuant to section 2111.51 of 1,008
the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and 1,010
constables for services rendered in the probate court or by order 1,011
of the probate judge shall be the same as provided for like 1,012
services in the court of common pleas. 1,013
(E) The probate court, by rule, may require an advance 1,015
deposit for costs, not to exceed one hundred twenty-five dollars, 1,016
at the time application is made for an appointment as executor or 1,017
administrator or at the time a will is presented for probate. 1,018
(F) The probate court, by rule, shall establish a 1,020
reasonable fee, not to exceed fifty dollars, for the filing of a 1,021
petition for the release of information regarding an adopted 1,022
person's name by birth and the identity of the adopted person's 1,024
biological parents and biological siblings pursuant to section
3107.41 of the Revised Code, all proceedings relative to the 1,026
petition, the entry of an order relative to the petition, and all 1,027
services required to be performed in connection with the 1,028
petition. The probate court may use a reasonable portion of a 1,029
fee charged under authority of this division to reimburse any 1,030
agency, as defined in section 3107.39 of the Revised Code, for 1,031
any services it renders in performing a task described in section 1,032
3107.41 of the Revised Code relative to or in connection with the 1,033
petition for which the fee was charged. 1,034
(G) Thirty dollars of the fifty-dollar fee collected 1,036
pursuant to division (A)(3) of this section shall be deposited 1,037
22
into the "putative father registry fund," which is hereby created 1,038
in the state treasury. The department of human services shall 1,039
use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry 1,040
established under section 3107.062 of the Revised Code. 1,041
Sec. 2101.24. (A)(1) Except as otherwise provided by law, 1,050
the probate court has exclusive jurisdiction: 1,051
(a) To take the proof of wills and to admit to record 1,053
authenticated copies of wills executed, proved, and allowed in 1,054
the courts of any other state, territory, or country. If the 1,055
probate judge is unavoidably absent, any judge of the court of 1,056
common pleas may take proof of wills and approve bonds to be 1,057
given, but the record of these acts shall be preserved in the 1,058
usual records of the probate court. 1,059
(b) To grant and revoke letters testamentary and of 1,061
administration; 1,062
(c) To direct and control the conduct and settle the 1,064
accounts of executors and administrators and order the 1,065
distribution of estates; 1,066
(d) To appoint the attorney general to serve as the 1,068
administrator of an estate pursuant to section 2113.06 of the 1,069
Revised Code;
(e) To appoint and remove guardians, conservators, and 1,071
testamentary trustees, direct and control their conduct, and 1,072
settle their accounts; 1,073
(f) To grant marriage licenses; 1,075
(g) To make inquests respecting persons who are so 1,077
mentally impaired as a result of a mental or physical illness or 1,078
disability, or mental retardation, or as a result of chronic 1,079
substance abuse, that they are unable to manage their property 1,080
and affairs effectively, subject to guardianship; 1,081
(h) To qualify assignees, appoint and qualify trustees and 1,083
commissioners of insolvents, control their conduct, and settle 1,084
their accounts; 1,085
23
(i) To authorize the sale of lands, equitable estates, or 1,087
interests in lands or equitable estates, and the assignments of 1,088
inchoate dower in such cases of sale, on petition by executors, 1,089
administrators, and guardians; 1,090
(j) To authorize the completion of real estate contracts 1,092
on petition of executors and administrators; 1,093
(k) To construe wills; 1,095
(l) To render declaratory judgments, including, but not 1,097
limited to, those rendered pursuant to section 2107.084 of the 1,098
Revised Code; 1,099
(m) To direct and control the conduct of fiduciaries and 1,101
settle their accounts; 1,102
(n) To authorize the sale or lease of any estate created 1,104
by will if the estate is held in trust, on petition by the 1,105
trustee; 1,106
(o) To terminate a testamentary trust in any case in which 1,108
a court of equity may do so; 1,109
(p) To hear and determine actions to contest the validity 1,111
of wills; 1,112
(q) To make a determination of the presumption of death of 1,114
missing persons and to adjudicate the property rights and 1,115
obligations of all parties affected by the presumption; 1,116
(r) To hear and determine an action commenced pursuant to 1,118
section 3107.41 of the Revised Code to obtain the release of 1,119
information pertaining to the birth name of the adopted person 1,120
and the identity of the adopted person's biological parents and 1,122
biological siblings; 1,123
(s) To act for and issue orders regarding wards pursuant 1,125
to section 2111.50 of the Revised Code; 1,126
(t) To hear and determine actions against sureties on the 1,128
bonds of fiduciaries appointed by the probate court; 1,129
(u) To hear and determine actions involving informed 1,131
consent for medication of persons hospitalized pursuant to 1,132
section 5122.141 or 5122.15 of the Revised Code; 1,133
24
(v) To hear and determine actions relating to durable 1,135
powers of attorney for health care as described in division (D) 1,136
of section 1337.16 of the Revised Code; 1,137
(w) To hear and determine actions commenced by objecting 1,139
individuals, in accordance with section 2133.05 of the Revised 1,140
Code; 1,141
(x) To hear and determine complaints that pertain to the 1,143
use or continuation, or the withholding or withdrawal, of 1,144
life-sustaining treatment in connection with certain patients 1,145
allegedly in a terminal condition or in a permanently unconscious 1,146
state pursuant to division (E) of section 2133.08 of the Revised 1,147
Code, in accordance with that division; 1,148
(y) To hear and determine applications that pertain to the 1,150
withholding or withdrawal of nutrition and hydration from certain 1,151
patients allegedly in a permanently unconscious state pursuant to 1,152
section 2133.09 of the Revised Code, in accordance with that 1,153
section; 1,154
(z) To hear and determine applications of attending 1,156
physicians in accordance with division (B) of section 2133.15 of 1,157
the Revised Code; 1,158
(aa) To hear and determine actions relative to the use or 1,160
continuation of comfort care in connection with certain 1,161
principals under durable powers of attorney for health care, 1,162
declarants under declarations, or patients in accordance with 1,163
division (E) of either section 1337.16 or 2133.12 of the Revised 1,164
Code; 1,165
(bb) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,167
RELIEVING AN ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,168
THE REVISED CODE;
(cc) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,170
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 1,171
2113.031 OF THE REVISED CODE.
(2) In addition to the exclusive jurisdiction conferred 1,173
upon the probate court by division (A)(1) of this section, the 1,174
25
probate court shall have exclusive jurisdiction over a particular 1,175
subject matter if both of the following apply: 1,176
(a) Another section of the Revised Code expressly confers 1,178
jurisdiction over that subject matter upon the probate court. 1,179
(b) No section of the Revised Code expressly confers 1,181
jurisdiction over that subject matter upon any other court or 1,182
agency. 1,183
(B)(1) The probate court has concurrent jurisdiction with, 1,185
and the same powers at law and in equity as, the general division 1,186
of the court of common pleas to issue writs and orders, and to 1,187
hear and determine actions as follows: 1,188
(a) If jurisdiction relative to a particular subject 1,190
matter is stated to be concurrent in a section of the Revised 1,191
Code or has been construed by judicial decision to be concurrent, 1,192
any action that involves that subject matter; 1,193
(b) Any action that involves an inter vivos trust; a trust 1,195
created pursuant to section 1339.51 of the Revised Code; a 1,196
charitable trust or foundation; subject to divisions (A)(1)(u) 1,197
and (z) of this section, a power of attorney, including, but not 1,198
limited to, a durable power of attorney; the medical treatment of 1,199
a competent adult; or a writ of habeas corpus. 1,200
(2) Any action that involves a concurrent jurisdiction 1,202
subject matter and that is before the probate court may be 1,203
transferred by the probate court, on its order, to the general 1,204
division of the court of common pleas. 1,205
(C) The probate court has plenary power at law and in 1,207
equity to dispose fully of any matter that is properly before the 1,208
court, unless the power is expressly otherwise limited or denied 1,209
by a section of the Revised Code. 1,210
(D) The jurisdiction acquired by a probate court over a 1,212
matter or proceeding is exclusive of that of any other probate 1,213
court, except when otherwise provided by law. 1,214
Sec. 2106.10. (A) A surviving spouse may elect to 1,223
receive, as part of the surviving spouse's share of an intestate 1,224
26
estate under section 2105.06 of the Revised Code and the 1,225
allowance for support under section 2106.13 of the Revised Code, 1,226
the entire interest of the decedent spouse in the mansion house. 1,227
The interest of the decedent spouse in the mansion house shall be 1,228
valued at the appraised value with the deduction of that portion 1,229
of all liens on the mansion house existing at the time of death 1,230
and attributable to the decedent's interest in the mansion house. 1,231
(B) The election pursuant to division (A) of this section 1,233
shall be made at or before the time a final account is rendered. 1,234
(C) If the spouse makes an election pursuant to division 1,236
(A) of this section, the administrator or executor shall file, 1,237
unless the election is one made under division (D) of this 1,238
section, an application for a certificate of transfer as provided 1,239
for in section 2113.61 of the Revised Code. The application also 1,240
shall contain an inventory of the property and the allowance for 1,241
support that the spouse is entitled to receive under sections 1,243
2105.06 and 2106.13 of the Revised Code. If the value of the 1,245
property and the allowance for support that the spouse is 1,246
entitled to receive is equal to or greater than the value of the 1,247
decedent's interest in the mansion house, the court shall issue 1,248
the certificate of transfer. 1,249
(D) The surviving spouse may make an election pursuant to 1,251
division (A) of this section in an estate relieved from 1,252
administration under section 2113.03 of the Revised Code OR IN AN 1,253
ESTATE THAT IS SUBJECT TO AN ORDER GRANTING A SUMMARY RELEASE 1,254
FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE. 1,255
The election shall be made at the time of or prior to the entry 1,256
of the order relieving the estate from administration OR THE 1,257
ORDER GRANTING A SUMMARY RELEASE FROM ADMINISTRATION. Either the 1,258
SURVIVING spouse or the applicant for the order relieving the 1,259
estate from administration shall file the application for THE 1,260
certificate of transfer under division (C) of this section. 1,261
(E) If the surviving spouse dies prior to making an 1,263
election pursuant to division (A) of this section, the surviving 1,264
27
spouse shall be conclusively presumed not to have made an 1,265
election pursuant to that division. After the surviving spouse's 1,266
death, no other person is authorized to make an election pursuant 1,267
to that division on behalf of the estate of the surviving spouse. 1,268
(F) As used in this section, the mansion house includes 1,270
the decedent's title in the parcel of land on which the house is 1,271
situated and, at the option of the surviving spouse, the 1,272
decedent's title in the household goods contained within the 1,273
house and the lots or farm land FARMLAND adjacent to the house 1,274
and used in conjunction with it as the home of the decedent. 1,276
Sec. 2106.13. (A) If a person dies leaving a surviving 1,285
spouse and no minor children, leaving a surviving spouse and 1,286
minor children, or leaving minor children and no surviving 1,287
spouse, the surviving spouse, minor children, or both shall be 1,288
entitled to receive, subject to division (B) of this section, in 1,289
money or property the sum of forty thousand dollars as an 1,291
allowance for support. If the surviving spouse selected two
automobiles under section 2106.18 of the Revised Code, the 1,292
allowance for support prescribed by this section shall be reduced 1,294
by the appraised value of the automobile having the lower 1,296
appraised value of the two automobiles so selected. The money or 1,297
property set off as an allowance for support shall be considered 1,298
estate assets.
(B) The probate court shall order the distribution of the 1,300
allowance for support described in division (A) of this section 1,301
as follows: 1,302
(1) If the person died leaving a surviving spouse and no 1,304
minor children, one hundred per cent to the surviving spouse; 1,305
(2) If the person died leaving a surviving spouse and 1,307
minor children, and if all of the minor children are the children 1,308
of the surviving spouse, one hundred per cent to the surviving 1,309
spouse; 1,310
(3) If the person died leaving a surviving spouse and 1,312
minor children, and if not all of the minor children are children 1,313
28
of the surviving spouse, in equitable shares, as fixed by the 1,314
probate court in accordance with this division, to the surviving 1,315
spouse and the minor children who are not the children of the 1,316
surviving spouse. In determining equitable shares under this 1,317
division, the probate court shall do all of the following: 1,318
(a) Consider the respective needs of the surviving spouse, 1,320
the minor children who are children of the surviving spouse, and 1,321
the minor children who are not children of the surviving spouse; 1,322
(b) Allocate to the surviving spouse, the share that is 1,324
equitable in light of the needs of the surviving spouse and the 1,325
minor children who are children of the surviving spouse; 1,326
(c) Allocate to the minor children who are not children of 1,328
the surviving spouse, the share that is equitable in light of the 1,329
needs of those minor children. 1,330
(4) If the person died leaving minor children and no 1,332
surviving spouse, in equitable shares, as fixed by the probate 1,333
court in accordance with this division, to the minor children. In 1,335
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children 1,336
and allocate to each minor child the share that is equitable in 1,337
light of the child's needs. 1,338
(C) If the surviving spouse selected two automobiles under 1,340
section 2106.18 of the Revised Code, the probate court, in 1,342
considering the respective needs of the surviving spouse and the 1,343
minor children when allocating an allowance for support under 1,344
division (B)(3) of this section, shall consider the benefit 1,345
derived by the surviving spouse from the transfer of the
automobile having the lower appraised value of the two 1,346
automobiles so selected.
(D) FOR THE PURPOSES OF THIS SECTION, THE VALUE OF AN 1,348
AUTOMOBILE THAT A SURVIVING SPOUSE SELECTS PURSUANT TO SECTION 1,349
2106.18 OF THE REVISED CODE IS THE VALUE THAT THE SURVIVING 1,350
SPOUSE SPECIFIES FOR THE AUTOMOBILE IN THE AFFIDAVIT EXECUTED 1,351
PURSUANT TO DIVISION (B) OF SECTION 4505.10 OF THE REVISED CODE.
29
Sec. 2106.18. (A) Upon the death of a married resident 1,360
who owned at least one automobile at the time of death, the 1,361
interest of the deceased spouse in up to two automobiles that are 1,363
not transferred to the surviving spouse due to joint ownership 1,364
with right of survivorship established under section 2106.17 of 1,365
the Revised Code, and that are not otherwise specifically 1,367
disposed of by testamentary disposition, may be selected by the 1,368
surviving spouse. This interest shall immediately pass to the 1,370
surviving spouse upon transfer of the title or titles in
accordance with section 4505.10 of the Revised Code. The sum 1,373
total of the appraised values of the automobiles selected by a 1,375
surviving spouse under this division, AS SPECIFIED IN THE
AFFIDAVIT THAT THE SURVIVING SPOUSE EXECUTES PURSUANT TO DIVISION 1,376
(B) OF SECTION 4505.10 OF THE REVISED CODE, shall not exceed 1,377
forty thousand dollars. Each automobile that passes to a 1,378
surviving spouse under this division shall not be considered an 1,379
estate asset and shall not be included and stated in the estate 1,380
inventory.
(B) The executor or administrator, with the approval of 1,382
the probate court, may transfer title to an automobile owned by 1,383
the decedent to any of the following: 1,384
(1) The surviving spouse, when the automobile is purchased 1,387
by the surviving spouse pursuant to section 2106.16 of the 1,388
Revised Code;
(2) A distributee; 1,390
(3) A purchaser. 1,392
(C) The executor or administrator may transfer title to an 1,394
automobile owned by the decedent without the approval of the 1,395
probate court to any of the following: 1,396
(1) A legatee entitled to the automobile under the terms 1,399
of the will;
(2) A distributee if the distribution of the automobile is 1,402
made without court order pursuant to section 2113.55 of the
Revised Code; 1,403
30
(3) A purchaser if the sale of the automobile is made 1,405
pursuant to section 2113.39 of the Revised Code. 1,406
(D) As used in division (A) of this section, "automobile" 1,408
includes a truck if the deceased spouse did not own an automobile 1,410
and if the truck was used as a method of conveyance by the 1,411
deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive. 1,413
Sec. 2107.501. (A) A specific devisee or legatee has the 1,422
right of the remaining specifically devised or bequeathed 1,423
property, and: 1,424
(1) Any balance on the purchase price, together with any 1,426
security interest owing from a purchaser to the testator at death 1,427
by reason of sale of the property; 1,428
(2) Any amount of condemnation award unpaid at death for 1,430
the taking of the property; 1,431
(3) Any proceeds unpaid at death on fire or casualty 1,433
insurance on the property; 1,434
(4) Property owned by the testator at his death as a 1,436
result of foreclosure, or obtained in lieu of foreclosure, of the 1,437
security for a specifically devised or bequeathed obligation. 1,438
(B) If specifically devised or bequeathed property is sold 1,440
by a guardian, BY AN AGENT ACTING WITHIN THE AUTHORITY OF A POWER 1,441
OF ATTORNEY, OR BY AN AGENT ACTING WITHIN THE AUTHORITY OF A 1,442
DURABLE POWER OF ATTORNEY, or if a condemnation award or 1,443
insurance proceeds are paid to a guardian, TO AN AGENT ACTING 1,444
WITHIN THE AUTHORITY OF A POWER OF ATTORNEY, OR TO AN AGENT 1,445
ACTING WITHIN THE AUTHORITY OF A DURABLE POWER OF ATTORNEY as a 1,446
result of condemnation, fire, or casualty to the property, the 1,447
specific devisee or legatee has the right to a general pecuniary 1,448
devise or bequest equal to the net proceeds of sale, the 1,449
condemnation award, or the insurance proceeds, and such a devise 1,450
or bequest shall be treated as property subject to section 1,451
2107.54 of the Revised Code. This section does not apply if 1,452
subsequent to the sale, condemnation, FIRE, or casualty, it is 1,453
31
adjudicated that the disability of the testator has ceased and 1,454
the testator survives the adjudication by one year. The right of 1,455
the specific devisee or legatee is reduced by any right he THE 1,456
SPECIFIC DEVISEE OR LEGATEE has under division (A) of this 1,457
section.
Sec. 2113.03. (A) Subject to division (D) of this 1,466
section, an estate may be released from administration under 1,467
division (B) of this section if either of the following applies: 1,468
(1) The value of the assets of the estate is thirty-five 1,470
thousand dollars or less. 1,471
(2) The value of the assets of the estate is one hundred 1,474
thousand dollars or less and either of the following applies: 1,475
(a) The decedent devised and bequeathed in a valid will 1,477
all of the assets of the decedent's estate to a person who is 1,479
named in the will as the decedent's spouse, and the decedent is 1,480
survived by that person. 1,481
(b) The decedent is survived by a spouse whose marriage to 1,483
the decedent was solemnized in a manner consistent with Chapter 1,484
3101. of the Revised Code or with a similar law of another state 1,485
or nation, the decedent died without a valid will, and the 1,486
decedent's surviving spouse is entitled to receive all of the 1,487
assets of the decedent's estate under section 2105.06 of the 1,488
Revised Code or by the operation of that section and division 1,490
(B)(1) or (2) of section 2106.13 of the Revised Code. 1,491
(B) Upon the application of any interested party, after 1,493
notice of the filing of the application has been given to the 1,494
surviving spouse and heirs at law in the manner and for the 1,495
length of time the probate court directs, and after notice to all 1,496
interested parties by publication in a newspaper of general 1,497
circulation in the county, unless the notices are waived or found 1,498
unnecessary, the court, when satisfied that division (A)(1) or 1,499
(2) of this section is satisfied, may enter an order relieving 1,500
the estate from administration and directing delivery of personal 1,501
property and transfer of real estate to the persons entitled to 1,502
32
the personal property or real estate. 1,503
For the purposes of this section, the value of an estate 1,506
that reasonably can be considered to be in an amount specified in
division (A)(1) or (2) of this section and that is not composed 1,507
entirely of money, stocks, bonds, or other property the value of 1,508
which is readily ascertainable, shall be determined by an 1,509
appraiser selected by the applicant, subject to the approval of 1,510
the court. The appraiser's valuation of the property shall be 1,511
reported to the court in the application to relieve the estate 1,512
from administration. The appraiser shall be paid in accordance 1,513
with section 2115.06 of the Revised Code. 1,514
For the purposes of this section, the amount of property to 1,518
be delivered or transferred to the surviving spouse, minor
children, or both, of the decedent as the allowance for support 1,519
shall be established in accordance with section 2106.13 of the 1,520
Revised Code. 1,521
When a delivery, sale, or transfer of personal property has 1,523
been ordered from an estate that has been relieved from 1,524
administration, the court may appoint a commissioner to execute 1,525
all necessary instruments of conveyance. The commissioner shall 1,526
receipt for the property, distribute the proceeds of the 1,527
conveyance upon court order, and report to the court after 1,528
distribution. 1,529
When the decedent died testate, the will shall be presented 1,531
for probate, and, if admitted to probate, the court may relieve 1,532
the estate from administration and order distribution of the 1,533
estate under the will. 1,534
An order of the court relieving an estate from 1,536
administration shall have the same effect as administration 1,537
proceedings in freeing land in the hands of an innocent purchaser 1,538
for value from possible claims of unsecured creditors. 1,539
(C) Any delivery of personal property or transfer of real 1,541
estate pursuant to an order relieving an estate from 1,542
administration is made subject to the limitations pertaining to 1,543
33
the claims of creditors set forth in divisions (B) and (C) of 1,544
section 2117.06 of the Revised Code. 1,545
(D) The release of an estate from administration under 1,547
this section does not affect any duty of any person to file an 1,548
estate tax return and certificate under division (A) of section 1,549
5731.21 of the Revised Code and does not affect the duties of a 1,550
probate court set forth in that division. 1,551
(E) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,553
PERSONS TO FILE AN APPLICATION FOR A SUMMARY RELEASE FROM 1,554
ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE OR TO 1,555
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,556
LETTERS OF ADMINISTRATION. 1,557
Sec. 2113.031. (A) AS USED IN THIS SECTION: 1,559
(1) "FINANCIAL INSTITUTION" HAS THE SAME MEANING AS IN 1,561
SECTION 5725.01 OF THE REVISED CODE. "FINANCIAL INSTITUTION" 1,563
ALSO INCLUDES A CREDIT UNION AND A FIDUCIARY THAT IS NOT A TRUST 1,564
COMPANY BUT THAT DOES TRUST BUSINESS. 1,565
(2) "FUNERAL AND BURIAL EXPENSES" MEANS WHICHEVER OF THE 1,567
FOLLOWING APPLIES: 1,568
(a) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,571
ARE INCLUDED IN THE BILL OF A FUNERAL DIRECTOR; 1,572
(b) THE FUNERAL EXPENSES OF THE DECEDENT THAT ARE NOT 1,575
INCLUDED IN THE BILL OF A FUNERAL DIRECTOR AND THAT HAVE BEEN 1,576
APPROVED BY THE PROBATE COURT;
(c) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,579
ARE DESCRIBED IN DIVISIONS (A)(2)(a) AND (b) OF THIS SECTION. 1,580
(3) "SURVIVING SPOUSE" MEANS EITHER OF THE FOLLOWING: 1,583
(a) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,586
THE SURVIVING SPOUSE AND NO MINOR CHILDREN; 1,587
(b) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,590
THE SURVIVING SPOUSE AND MINOR CHILDREN, ALL OF WHOM ARE CHILDREN 1,591
OF THE DECEDENT AND THE SURVIVING SPOUSE.
(B)(1) IF THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,594
DOES NOT EXCEED THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT 1,595
34
OF THE DECEDENT'S FUNERAL AND BURIAL EXPENSES, ANY PERSON WHO IS 1,596
NOT A SURVIVING SPOUSE AND WHO HAS PAID OR IS OBLIGATED IN 1,597
WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL EXPENSES MAY 1,598
APPLY TO THE PROBATE COURT FOR AN ORDER GRANTING A SUMMARY 1,599
RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH THIS SECTION. 1,600
(2) IF EITHER OF THE FOLLOWING APPLIES, THE DECEDENT'S 1,602
SURVIVING SPOUSE MAY APPLY TO THE PROBATE COURT FOR AN ORDER 1,603
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH 1,605
THIS SECTION:
(a) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE BEEN 1,608
PREPAID, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,609
DOES NOT EXCEED THE TOTAL OF THE FOLLOWING ITEMS: 1,610
(i) THE ALLOWANCE FOR SUPPORT THAT IS MADE UNDER DIVISION 1,613
(A) OF SECTION 2106.13 OF THE REVISED CODE TO THE SURVIVING 1,615
SPOUSE AND, IF APPLICABLE, TO THE DECEDENT'S MINOR CHILDREN AND 1,616
THAT IS DISTRIBUTABLE IN ACCORDANCE WITH DIVISION (B)(1) OR (2) 1,618
OF THAT SECTION;
(ii) AN AMOUNT, NOT EXCEEDING TWO THOUSAND DOLLARS, FOR 1,621
THE DECEDENT'S FUNERAL AND BURIAL EXPENSES REFERRED TO IN 1,622
DIVISION (A)(2)(c) OF THIS SECTION. 1,623
(b) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE NOT 1,626
BEEN PREPAID, THE DECEDENT'S SURVIVING SPOUSE HAS PAID OR IS 1,627
OBLIGATED IN WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL 1,628
EXPENSES, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,629
DOES NOT EXCEED THE TOTAL OF THE ITEMS REFERRED TO IN DIVISIONS 1,630
(B)(2)(a)(i) AND (ii) OF THIS SECTION. 1,631
(C) A PROBATE COURT SHALL ORDER A SUMMARY RELEASE FROM 1,634
ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE ONLY IF THE 1,635
COURT FINDS THAT ALL OF THE FOLLOWING ARE SATISFIED: 1,636
(1) A PERSON DESCRIBED IN DIVISION (B)(1) OF THIS SECTION 1,639
IS THE APPLICANT FOR A SUMMARY RELEASE FROM ADMINISTRATION, AND 1,641
THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE DOES NOT EXCEED 1,642
THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT OF THE 1,643
DECEDENT'S FUNERAL AND BURIAL EXPENSES, OR THE APPLICANT FOR A 1,644
35
SUMMARY RELEASE FROM ADMINISTRATION IS THE DECEDENT'S SURVIVING 1,645
SPOUSE, AND THE CIRCUMSTANCES DESCRIBED IN DIVISION (B)(2)(a) OR 1,646
(b) OF THIS SECTION APPLY. 1,647
(2) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,649
ADMINISTRATION DOES ALL OF THE FOLLOWING: 1,650
(a) DESCRIBES ALL ASSETS OF THE DECEDENT'S ESTATE THAT ARE 1,653
KNOWN TO THE APPLICANT; 1,654
(b) IS IN THE FORM THAT THE SUPREME COURT PRESCRIBES 1,657
PURSUANT TO ITS POWERS OF SUPERINTENDENCE UNDER SECTION 5 OF 1,658
ARTICLE IV, OHIO CONSTITUTION, AND IS CONSISTENT WITH THE 1,660
REQUIREMENTS OF THIS DIVISION;
(c) HAS BEEN SIGNED AND ACKNOWLEDGED BY THE APPLICANT IN 1,663
THE PRESENCE OF A NOTARY PUBLIC OR A DEPUTY CLERK OF THE PROBATE 1,664
COURT;
(d) SETS FORTH THE FOLLOWING INFORMATION IF THE DECEDENT'S 1,667
ESTATE INCLUDES A DESCRIBED TYPE OF ASSET: 1,668
(i) IF THE DECEDENT'S ESTATE INCLUDES A MOTOR VEHICLE, THE 1,671
MOTOR VEHICLE'S YEAR, MAKE, MODEL, BODY TYPE, MANUFACTURER'S 1,672
VEHICLE IDENTIFICATION NUMBER, CERTIFICATE OF TITLE NUMBER, AND 1,673
DATE OF DEATH VALUE;
(ii) IF THE DECEDENT'S ESTATE INCLUDES AN ACCOUNT 1,676
MAINTAINED BY A FINANCIAL INSTITUTION, THAT INSTITUTION'S NAME 1,677
AND THE ACCOUNT'S COMPLETE IDENTIFYING NUMBER AND DATE OF DEATH 1,678
BALANCE;
(iii) IF THE DECEDENT'S ESTATE INCLUDES ONE OR MORE SHARES 1,681
OF STOCK OR BONDS, THE TOTAL NUMBER OF THE SHARES AND BONDS AND 1,682
THEIR TOTAL DATE OF DEATH VALUE AND, FOR EACH SHARE OR BOND, ITS 1,683
SERIAL NUMBER, THE NAME OF ITS ISSUER, ITS DATE OF DEATH VALUE, 1,684
AND, IF ANY, THE NAME AND ADDRESS OF ITS TRANSFER AGENT. 1,685
(3) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,687
ADMINISTRATION IS ACCOMPANIED BY ALL OF THE FOLLOWING THAT APPLY: 1,688
(a) A RECEIPT, CONTRACT, OR OTHER DOCUMENT THAT CONFIRMS 1,691
THE APPLICANT'S PAYMENT OR OBLIGATION TO PAY THE DECEDENT'S 1,692
FUNERAL AND BURIAL EXPENSES OR, IF APPLICABLE IN THE CASE OF THE 1,693
36
DECEDENT'S SURVIVING SPOUSE, THE PREPAYMENT OF THE DECEDENT'S 1,694
FUNERAL AND BURIAL EXPENSES;
(b) AN APPLICATION FOR A CERTIFICATE OF TRANSFER AS 1,697
DESCRIBED IN SECTION 2113.61 OF THE REVISED CODE, IF AN INTEREST 1,698
IN REAL PROPERTY IS INCLUDED IN THE ASSETS OF THE DECEDENT'S 1,699
ESTATE; 1,700
(c) THE FEE REQUIRED BY DIVISION (A)(59) OF SECTION 1,703
2101.16 OF THE REVISED CODE. 1,704
(4) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,706
THERE ARE NO PENDING PROCEEDINGS FOR THE ADMINISTRATION OF THE 1,708
DECEDENT'S ESTATE AND NO PENDING PROCEEDINGS FOR RELIEF OF THE 1,709
DECEDENT'S ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,710
THE REVISED CODE. 1,711
(5) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,714
THERE ARE NO KNOWN ASSETS OF THE DECEDENT'S ESTATE OTHER THAN THE 1,715
ASSETS DESCRIBED IN THE APPLICATION.
(D) IF THE PROBATE COURT DETERMINES THAT THE REQUIREMENTS 1,718
OF DIVISION (C) OF THIS SECTION ARE SATISFIED, THE PROBATE COURT 1,720
SHALL ISSUE AN ORDER THAT GRANTS A SUMMARY RELEASE FROM 1,721
ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S ESTATE. THE 1,722
ORDER HAS, AND SHALL SPECIFY THAT IT HAS, ALL OF THE FOLLOWING 1,723
EFFECTS:
(1) IT RELIEVES THE DECEDENT'S ESTATE FROM ADMINISTRATION. 1,726
(2) IT DIRECTS THE DELIVERY TO THE APPLICANT OF THE 1,728
DECEDENT'S PERSONAL PROPERTY TOGETHER WITH THE TITLE TO THAT 1,729
PROPERTY. 1,730
(3) IT DIRECTS THE TRANSFER TO THE APPLICANT OF THE TITLE 1,732
TO ANY INTERESTS IN REAL PROPERTY INCLUDED IN THE DECEDENT'S 1,733
ESTATE. 1,734
(4) IT ELIMINATES THE DUTY OF ALL PERSONS TO FILE AN 1,736
ESTATE TAX RETURN AND CERTIFICATE UNDER DIVISION (A) OF SECTION 1,738
5731.21 OF THE REVISED CODE IN CONNECTION WITH THE DECEDENT'S 1,740
ESTATE.
(5) IT ELIMINATES THE NEED FOR A FINANCIAL INSTITUTION, 1,742
37
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN ANY 1,743
PROVISION OF DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,746
REVISED CODE TO OBTAIN, AS OTHERWISE WOULD BE REQUIRED BY ANY OF 1,747
THOSE DIVISIONS, THE WRITTEN CONSENT OF THE TAX COMMISSIONER
PRIOR TO THE DELIVERY, TRANSFER, OR PAYMENT TO THE APPLICANT OF 1,748
AN ASSET OF THE DECENDENT'S ESTATE. 1,749
(E) A CERTIFIED COPY OF AN ORDER THAT GRANTS A SUMMARY 1,752
RELEASE FROM ADMINISTRATION TOGETHER WITH A CERTIFIED COPY OF THE 1,753
APPLICATION FOR THAT ORDER CONSTITUTES SUFFICIENT AUTHORITY FOR A 1,754
FINANCIAL INSTITUTION, CORPORATION, OR OTHER ENTITY OR PERSON 1,755
REFERRED TO IN DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,758
REVISED CODE OR FOR A CLERK OF A COURT OF COMMON PLEAS TO 1,759
TRANSFER TITLE TO AN ASSET OF THE DECEDENT'S ESTATE TO THE 1,760
APPLICANT FOR THE SUMMARY RELEASE FROM ADMINISTRATION. 1,761
(F) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,764
PERSONS TO FILE AN APPLICATION TO RELIEVE AN ESTATE FROM 1,765
ADMINISTRATION UNDER SECTION 2113.03 OF THE REVISED CODE OR TO 1,767
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,768
LETTERS OF ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S 1,769
ESTATE.
Sec. 2113.61. (A)(1) When real property passes by the 1,778
laws of intestate succession or under a will, the administrator 1,779
or executor shall file in probate court, prior to the filing of 1,780
his THE ADMINISTRATOR'S OR EXECUTOR'S final account, an 1,781
application requesting the court to issue a certificate of 1,782
transfer as to the real property. Real property sold by an 1,784
executor or administrator or land registered under Chapters 5309. 1,785
and 5310. of the Revised Code are IS excepted from the 1,786
application requirement. Cases in which an order has been made 1,787
UNDER SECTION 2113.03 OF THE REVISED CODE relieving an estate
from administration and in which the order directing transfer of 1,789
real property to the person entitled to it may be substituted for 1,790
the certificate of transfer also are excepted from the 1,791
application requirement.
38
(2) IN ACCORDANCE WITH DIVISION (C)(3)(b) OF SECTION 1,794
2113.031 OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 1,796
TRANSFER OF AN INTEREST IN REAL PROPERTY INCLUDED IN THE ASSETS 1,797
OF THE DECEDENT'S ESTATE SHALL ACCOMPANY AN APPLICATION FOR A 1,798
SUMMARY RELEASE FROM ADMINISTRATION UNDER THAT SECTION. THIS 1,799
SECTION APPLIES TO THE APPLICATION FOR AND THE ISSUANCE OF THE 1,800
REQUESTED CERTIFICATE OF TRANSFER EXCEPT TO THE EXTENT THAT THE 1,801
PROBATE COURT DETERMINES THAT THE NATURE OF ANY OF THE PROVISIONS 1,802
OF THIS SECTION IS INCONSISTENT WITH THE NATURE OF A GRANT OF A 1,803
SUMMARY RELEASE FROM ADMINISTRATION. 1,804
(B) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,807
application for a certificate of transfer shall contain all of 1,808
the following:
(1) The name, place of residence at death, and date of 1,810
death of the decedent; 1,811
(2) A statement whether the decedent died testate or 1,813
intestate; 1,814
(3) The fact and date of the filing and probate of the 1,816
will, if applicable, and the fact and date of the appointment of 1,817
the administrator or executor; 1,818
(4) A description of each parcel of real property situated 1,820
in this state that is owned by the decedent at the time of his 1,821
death; 1,822
(5) Insofar as they can be ascertained, the names, ages, 1,824
places of residence, and relationship to the decedent of the 1,825
persons to whom each parcel of real property described in 1,826
division (B)(4) of this section passed by descent or devise; 1,827
(6) A statement that all the known debts of the decedent's 1,829
estate have been paid or secured to be paid, or that sufficient 1,830
other assets are in hand to complete the payment of those debts; 1,831
(7) Other pertinent information that the court requires. 1,833
(C) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,836
court shall issue a certificate of transfer for record in each 1,837
county in this state in which real property so passing is 1,838
39
situated, that shall recite all of the following:
(1) The name and date of death of the decedent; 1,840
(2) Whether the decedent died testate or intestate and, if 1,842
testate, the volume and page of the record of the will; 1,843
(3) The volume and page of the probate court record of the 1,845
administration of the estate; 1,846
(4) The names and places of residence of the devisees, the 1,848
interests passing to them, the names and places of residence of 1,849
the persons inheriting intestate, and the interests inherited by 1,850
them, in each parcel of real property described in division 1,851
(B)(4) of this section; 1,852
(5) A description of each parcel of real property 1,854
described in division (B)(4) of this section; 1,855
(6) Other information that in the opinion of the court 1,857
should be included. 1,858
(D) If an executor or administrator has failed to file an 1,860
application for a certificate of transfer before being 1,861
discharged, the application may be filed by an heir or devisee, 1,862
or a successor in interest, in the probate court in which the 1,863
testator's will was probated or, in the case of intestate 1,864
estates, in the probate court in which administration was had. 1,865
If no administration was had on an estate and if no 1,866
administration is contemplated, EXCEPT IN THE CASE OF THE GRANT 1,867
OF OR CONTEMPLATED APPLICATION FOR THE GRANT OF AN ORDER OF A 1,868
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE 1,869
REVISED CODE, an application for a certificate of transfer may be 1,871
filed by an heir or devisee, or a successor in interest, in the 1,872
probate court of the county in which the decedent was a resident 1,873
at the time of his death.
A foreign executor or administrator, when no ancillary 1,875
administration proceedings have been had or are being had in this 1,876
state, may file in accordance with this section an application 1,877
for a certificate of transfer in the probate court of any county 1,878
of this state in which real property of the decedent is located. 1,879
40
When a person who has entered into a written contract for 1,881
the sale and conveyance of an interest in real property dies 1,882
before its completion, the interest of the decedent in the 1,883
contract and the record title to the real property described in 1,884
the contract may be transferred to the persons, legatees, 1,885
devisees, or heirs at law entitled to the interest of the 1,886
decedent in the real property, in the same manner as provided in 1,887
this section and sections 2113.62 and 2113.63 of the Revised Code 1,888
for the transfer of real property. The application for the 1,889
certificate of transfer and the certificate itself also shall 1,890
recite that the real property described in the application or 1,891
certificate is subject to a written contract for its sale and 1,892
conveyance. 1,893
Sec. 2131.10. A natural person, adult or minor, referred 1,902
to in sections 2131.10 and 2131.11 of the Revised Code as the 1,903
owner, may enter into a written contract with any bank, building 1,904
and loan or savings and loan association, credit union, or 1,905
society for savings, authorized to receive money on an investment 1,906
share certificate, share account, deposit, or stock deposit, and 1,907
transacting business in this state, whereby the proceeds of the 1,908
owner's investment share certificate, share account, deposit, or 1,909
stock deposit may be made payable on the death of the owner to 1,910
another natural person or to any entity or organization, referred 1,911
to in such sections as the beneficiary, notwithstanding any 1,912
provisions to the contrary in Chapter 2107. of the Revised Code. 1,913
In creating such accounts, "payable on death" or "payable on the 1,914
death of" may be abbreviated to "P.O.D." 1,915
Every contract of an investment share certificate, share 1,917
account, deposit, or stock deposit authorized by this section 1,918
shall be deemed to contain a right on the part of the owner 1,919
during his THE OWNER'S lifetime both to withdraw the proceeds of 1,920
such investment share certificate, share account, deposit, or 1,922
stock deposit, in whole or in part, as though no beneficiary has 1,923
been named, and to designate a change in beneficiary. The 1,924
41
interest of the beneficiary shall be deemed not to vest until the 1,925
death of the owner. 1,926
No change in the designation of the beneficiary shall be 1,928
valid unless executed in the form and manner prescribed by the 1,929
bank, building and loan or savings and loan association, credit 1,930
union, or society for savings. 1,931
Sec. 5111.11. (A) As used in this section, "estate" means 1,940
all property to be administered under Title XXI of the Revised 1,942
Code and property that would be administered under that title if 1,943
not for section 2113.03 OR 2113.031 of the Revised Code. 1,944
(B) For the purpose of recovering the cost of services 1,947
correctly paid under the medical assistance program to a
recipient age fifty-five or older, the department of human 1,948
services shall institute an estate recovery program against the 1,949
property and estates of medical assistance recipients to recover 1,951
medical assistance correctly paid on their behalf to the extent
that federal law and regulations permit the implementation of 1,952
such a program OF THAT NATURE. The department shall seek to 1,954
recover medical assistance correctly paid only after the 1,955
recipient and the recipient's surviving spouse, if any, have died 1,957
and only at a time when the recipient has no surviving child who 1,958
is under age twenty-one or blind or permanently and totally 1,959
disabled.
The department may enter into a contract with any person 1,961
under which the person administers the estate recovery program on 1,962
behalf of the department or performs any of the functions 1,964
required to carry out the program. The contract may provide for 1,965
the person to be compensated from the property recovered from the 1,966
estates of medical assistance recipients or may provide for such 1,967
other ANOTHER manner of compensation as is agreed to by the 1,969
person and the department. Regardless of whether it is 1,970
administered by the department or a person under contract with 1,971
the department, the program shall be administered in accordance 1,972
with applicable requirements of federal law and regulations and 1,973
42
state law and rules.
(C) The department may waive seeking recovery of medical 1,976
assistance correctly paid if the director of human services 1,977
determines that recovery would work an undue hardship. The 1,978
director, in accordance with Chapter 119. of the Revised Code, 1,979
shall adopt rules establishing procedures for waiver of recovery 1,980
due to an undue hardship, which shall meet the standards 1,981
specified by the United States secretary of health and human 1,983
services under 42 U.S.C. 1396p(b)(3), as amended. 1,985
(D) Any action that may be taken by the department under 1,988
section 5111.111 of the Revised Code may be taken by a person 1,990
administering the program, or performing actions specified in 1,991
that section, pursuant to a contract with the department.
Sec. 5302.01. The forms set forth in sections, 5302.05, 2,000
5302.07, 5302.09, 5302.11, 5302.12, 5302.14, and 5302.17, AND 2,002
5302.22 of the Revised Code may be used and shall be sufficient 2,003
for their respective purposes. They shall be known as "Statutory 2,004
Forms" and may be referred to as such. They may be altered as
circumstances require, and the authorization of such forms shall 2,005
not prevent the use of other forms. Wherever the phrases defined 2,006
in sections 5302.06, 5302.08, 5302.10, and 5302.13 of the Revised 2,007
Code are to be incorporated in instruments by reference, the 2,008
method of incorporation as indicated in the statutory forms shall 2,009
be sufficient, but shall not preclude other methods.
Sec. 5302.02. The rules and definitions contained in 2,018
sections 5302.03, 5302.04, 5302.06, 5302.08, 5302.10, 5302.13, 2,019
5302.17, 5302.18, 5302.19, 5302.20, and 5302.21, AND 5302.22 of 2,020
the Revised Code apply to all deeds or other instruments relating 2,021
to real estate, whether the statutory forms or other forms are 2,022
used, where the instruments are executed on or after October 1, 2,023
1965, OR, IN RELATION TO THE RULES AND DEFINITIONS CONTAINED IN 2,024
SECTION 5302.22 OF THE REVISED CODE, ON OR AFTER THE EFFECTIVE
DATE OF THIS AMENDMENT. 2,025
Sec. 5302.22. (A) A DEED CONVEYING ANY INTEREST IN REAL 2,027
43
PROPERTY, AND IN SUBSTANCE FOLLOWING THE FORM SET FORTH IN THIS 2,028
DIVISION, WHEN DULY EXECUTED IN ACCORDANCE WITH CHAPTER 5301. OF 2,029
THE REVISED CODE AND RECORDED IN THE OFFICE OF THE COUNTY 2,030
RECORDER, CREATES A PRESENT INTEREST AS SOLE OWNER, TENANT IN 2,031
COMMON, OR SURVIVORSHIP TENANT IN THE GRANTEE, AND A TRANSFER ON 2,032
DEATH INTEREST IN THE BENEFICIARY OR BENEFICIARIES, AND UPON THE 2,034
DEATH OF THE GRANTEE, OR THE LAST TO DIE OF ALL SURVIVORSHIP 2,035
TENANT GRANTEES, VESTS THE INTEREST OF THE DECEDENT IN THE 2,036
BENEFICIARY OR BENEFICIARIES. THE DEED DESCRIBED IN THIS 2,037
DIVISION SHALL IN SUBSTANCE CONFORM TO THE FOLLOWING FORM:
"TRANSFER ON DEATH DEED 2,038
.................... (MARITAL STATUS), OF ................. 2,040
COUNTY, .................... (FOR VALUABLE CONSIDERATION PAID, IF 2,041
ANY), GRANT(S) (WITH COVENANTS, IF ANY), TO .................... 2,042
WHOSE TAX MAILING ADDRESS IS ...................., TRANSFER ON 2,043
DEATH TO ...................., BENEFICIARY(S), THE FOLLOWING REAL 2,044
PROPERTY:
(DESCRIPTION OF LAND OR INTEREST IN LAND AND ENCUMBRANCES, 2,046
RESERVATIONS, AND EXCEPTIONS, IF ANY.) 2,047
PRIOR INSTRUMENT REFERENCE: .............................. 2,049
...................., WIFE (HUSBAND) OF THE GRANTOR, RELEASES ALL 2,051
RIGHTS OF DOWER THEREIN. 2,052
WITNESS .................... HAND THIS .................... 2,054
DAY OF ...................." 2,055
(EXECUTION IN ACCORDANCE WITH CHAPTER 5301. OF THE REVISED 2,057
CODE)
(B) ANY PERSON WHO, UNDER THE REVISED CODE OR THE COMMON 2,060
LAW OF THIS STATE, OWNS REAL PROPERTY OR ANY INTEREST IN REAL 2,061
PROPERTY AS A SOLE OWNER, A TENANT IN COMMON, A SURVIVORSHIP 2,062
TENANT, OR A JOINT TENANT WITH A RIGHT OF SURVIVORSHIP MAY CREATE 2,063
AN INTEREST IN THE REAL PROPERTY TRANSFERABLE ON DEATH BY 2,064
EXECUTING AND RECORDING A DEED AS PROVIDED IN THIS SECTION 2,065
CONVEYING THE PERSON'S ENTIRE, SEPARATE INTEREST IN THE REAL 2,066
PROPERTY TO ONE OR MORE INDIVIDUALS, INCLUDING THE GRANTOR, AND 2,067
44
DESIGNATING ONE OR MORE OTHER PERSONS, IDENTIFIED IN THE DEED BY 2,068
NAME, AS TRANSFER ON DEATH BENEFICIARIES. 2,069
A DEED CONVEYING AN INTEREST IN REAL PROPERTY THAT INCLUDES 2,071
A TRANSFER ON DEATH BENEFICIARY DESIGNATION NEED NOT BE SUPPORTED 2,072
BY CONSIDERATION AND NEED NOT BE DELIVERED TO THE TRANSFER ON 2,073
DEATH BENEFICIARY TO BE EFFECTIVE. 2,074
(C) UPON THE DEATH OF ANY INDIVIDUAL WHO OWNS REAL 2,076
PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A 2,077
TRANSFER ON DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER 2,078
ON DEATH DEED AS PROVIDED IN THIS SECTION, OR UPON THE DEATH OF 2,079
THE LAST TO DIE OF ALL SURVIVORSHIP TENANTS WHO OWN PROPERTY OF 2,080
THAT NATURE, THE DECEASED OWNER'S INTEREST SHALL BE TRANSFERRED 2,081
ONLY TO THE TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN 2,082
THE DEED BY NAME AND WHO ARE LIVING OR IN EXISTENCE ON THE DATE 2,083
OF DEATH OF THE DECEASED OWNER. THE TRANSFER OF THE DECEASED 2,084
OWNER'S INTEREST SHALL BE RECORDED BY PRESENTING TO THE COUNTY 2,085
AUDITOR AND FILING WITH THE COUNTY RECORDER AN AFFIDAVIT, 2,086
ACCOMPANIED BY A CERTIFIED COPY OF A DEATH CERTIFICATE FOR THE 2,087
DECEASED OWNER. THE AFFIDAVIT SHALL RECITE THE NAME AND ADDRESS 2,088
OF EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO IS LIVING OR 2,089
IN EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH, THE DATE 2,090
OF THE DECEASED OWNER'S DEATH, A DESCRIPTION OF THE SUBJECT REAL 2,091
PROPERTY OR INTEREST IN REAL PROPERTY, AND THE NAMES OF EACH 2,092
DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO IS NOT LIVING OR IN 2,093
EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. THE 2,094
AFFIDAVIT SHALL BE ACCOMPANIED BY A CERTIFIED COPY OF A DEATH 2,095
CERTIFICATE FOR EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO 2,096
IS NOT LIVING ON THE DATE OF THE DECEASED OWNER'S DEATH. THE 2,097
COUNTY RECORDER SHALL MAKE AN INDEX REFERENCE TO ANY AFFIDAVIT SO 2,098
FILED IN THE RECORD OF DEEDS. 2,099
UPON THE DEATH OF ANY INDIVIDUAL HOLDING REAL PROPERTY OR 2,101
AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A TRANSFER ON 2,102
DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER ON DEATH DEED 2,103
AS PROVIDED IN THIS SECTION, IF THE TITLE TO THE REAL PROPERTY IS 2,104
45
REGISTERED PURSUANT TO CHAPTER 5309. OF THE REVISED CODE, THE 2,105
PROCEDURE FOR THE TRANSFER OF THE INTEREST OF THE DECEASED OWNER 2,106
SHALL BE PURSUANT TO SECTION 5309.081 OF THE REVISED CODE. 2,107
Sec. 5302.23. (A) ANY DEED CONTAINING LANGUAGE THAT SHOWS 2,109
A CLEAR INTENT TO DESIGNATE A TRANSFER ON DEATH BENEFICIARY SHALL 2,110
BE LIBERALLY CONSTRUED TO DO SO. 2,111
(B) REAL PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS 2,113
SUBJECT TO A TRANSFER ON DEATH BENEFICIARY DESIGNATION AS 2,114
PROVIDED IN SECTION 5302.22 OF THE REVISED CODE OR AS DESCRIBED 2,115
IN DIVISION (A) OF THIS SECTION HAS ALL OF THE FOLLOWING 2,116
CHARACTERISTICS AND RAMIFICATIONS: 2,117
(1) A TRANSFER ON DEATH DEED MAY CONTAIN A DESIGNATION OF 2,119
ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH 2,120
BENEFICIARIES, WHO SHALL TAKE THE INTEREST OF THE DECEASED OWNER 2,121
IF A NAMED DESIGNATED TRANSFER ON DEATH BENEFICIARY IS NOT LIVING 2,122
OR IN EXISTENCE ON THE DATE OF DEATH OF THE DECEASED OWNER. 2,123
PERSONS DESIGNATED AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES 2,124
SHALL BE IDENTIFIED IN THE DEED BY NAME. 2,125
(2) AN INTEREST OF A DECEASED OWNER MAY BE TRANSFERRED 2,127
ONLY TO TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN THE 2,128
DEED BY NAME AND WHO ARE LIVING OR IN EXISTENCE ON THE DATE OF 2,129
THE DECEASED OWNER'S DEATH. IF THERE IS A DESIGNATION OF MORE 2,130
THAN ONE TRANSFER ON DEATH BENEFICIARY, THE BENEFICIARIES SHALL 2,131
TAKE TITLE IN THE INTEREST AS TENANTS IN COMMON UNLESS THE 2,132
DESIGNATION CLEARLY SHOWS AN INTENT TO CREATE A SURVIVORSHIP 2,133
TENANCY AMONG THE NAMED BENEFICIARIES. 2,134
(3) THE INTEREST IN REAL PROPERTY THAT OTHERWISE WOULD 2,136
HAVE PASSED TO A DESIGNATED TRANSFER ON DEATH BENEFICIARY BUT 2,137
THAT FAILS TO PASS BECAUSE NO DESIGNATED TRANSFER ON DEATH 2,138
BENEFICIARY IS LIVING OR IN EXISTENCE ON THE DATE OF THE DECEASED 2,139
OWNER'S DEATH SHALL BE DISTRIBUTED AS PART OF THE PROBATE ESTATE 2,140
OF THE DECEASED OWNER OF THE INTEREST. 2,141
(4) THE DESIGNATION OF A TRANSFER ON DEATH BENEFICIARY HAS 2,143
NO EFFECT ON THE OWNERSHIP OF REAL PROPERTY, AND A DESIGNATED 2,144
46
TRANSFER ON DEATH BENEFICIARY, AS A DESIGNATED TRANSFER ON DEATH 2,145
BENEFICIARY, HAS NO INTEREST IN THE REAL PROPERTY, UNTIL EITHER 2,146
THE DEATH OF THE SOLE OWNER OR THE TENANT IN COMMON OR THE DEATH 2,147
OF ALL SURVIVORSHIP TENANTS.
(5) THE DESIGNATION IN A DEED OF ANY TRANSFER ON DEATH 2,149
BENEFICIARY MAY BE REVOKED OR CHANGED AT ANY TIME, WITHOUT THE 2,150
CONSENT OF THAT DESIGNATED TRANSFER ON DEATH BENEFICIARY, BY A 2,151
SOLE OWNER, A TENANT IN COMMON, OR A SURVIVORSHIP TENANT, BY 2,152
EXECUTING IN ACCORDANCE WITH CHAPTER 5301. OF THE REVISED CODE 2,153
AND RECORDING A DEED CONVEYING THE GRANTOR'S ENTIRE, SEPARATE 2,154
INTEREST IN THE REAL PROPERTY TO ONE OR MORE PERSONS, INCLUDING 2,155
THE GRANTOR, WITH OR WITHOUT THE DESIGNATION OF ANOTHER TRANSFER 2,156
ON DEATH BENEFICIARY.
(6) A FEE SIMPLE TITLE, LEASEHOLD INTEREST, OR LAND 2,158
CONTRACT VENDEE'S INTEREST IN REAL PROPERTY, OR ANY FRACTIONAL 2,159
INTEREST IN ANY OF THESE INTERESTS, MAY BE SUBJECTED TO A 2,160
TRANSFER ON DEATH BENEFICIARY DESIGNATION. 2,161
(7) A DESIGNATED TRANSFER ON DEATH BENEFICIARY TAKES ONLY 2,163
THE INTEREST THAT THE DECEASED OWNER OR OWNERS HELD ON THE DATE 2,164
OF DEATH, SUBJECT TO ALL ENCUMBRANCES, RESERVATIONS, AND 2,165
EXCEPTIONS.
(8) NO RIGHTS OF ANY LIENHOLDER, INCLUDING, BUT NOT 2,167
LIMITED TO, ANY MORTGAGEE, JUDGMENT CREDITOR, OR MECHANIC'S LIEN 2,168
HOLDER, SHALL BE AFFECTED BY THE DESIGNATION OF A TRANSFER ON 2,169
DEATH BENEFICIARY PURSUANT TO THIS SECTION AND SECTION 5302.22 OF 2,170
THE REVISED CODE. IF ANY LIENHOLDER TAKES ACTION TO ENFORCE THE 2,171
LIEN, BY FORECLOSURE OR OTHERWISE THROUGH A COURT PROCEEDING, IT 2,172
IS NOT NECESSARY TO JOIN THE TRANSFER ON DEATH BENEFICIARY AS A 2,173
PARTY DEFENDANT IN THE ACTION UNLESS THE TRANSFER ON DEATH 2,174
BENEFICIARY HAS ANOTHER INTEREST IN THE REAL PROPERTY THAT IS 2,175
CURRENTLY VESTED.
(9) ANY TRANSFER ON DEATH OF REAL PROPERTY OR OF AN 2,177
INTEREST IN REAL PROPERTY THAT RESULTS FROM A DEED DESIGNATING A 2,178
TRANSFER ON DEATH BENEFICIARY IS NOT TESTAMENTARY. 2,179
47
Sec. 5731.21. (A)(1)(a) Except as provided under division 2,188
(A)(3) of this section, the executor or administrator, or, if no 2,189
executor or administrator has been appointed, then such other 2,190
ANOTHER person in possession of property, the transfer of which 2,191
is subject to estate taxes under section 5731.02 or division (A) 2,193
of section 5731.19 of the Revised Code, shall file an estate tax 2,194
return, within nine months of the date of the decedent's death, 2,195
in the form prescribed by the tax commissioner, in duplicate, 2,196
with the probate court of the county. The return shall include 2,197
all property the transfer of which is subject to estate taxes, 2,198
whether such THAT property is transferred under the last will and 2,200
testament of the decedent or otherwise. The time for filing the
return may be extended by the tax commissioner. 2,201
(b) The estate tax return described in division (A)(1)(a) 2,203
of this section shall be accompanied by a certificate, in the 2,204
form prescribed by the tax commissioner, that is signed by the 2,205
executor, administrator, or other person required to file the 2,206
return, and that states all of the following: 2,207
(i) The fact that the return was filed; 2,209
(ii) The date of the filing of the return; 2,211
(iii) The fact that the estate taxes under section 5731.02 2,213
or division (A) of section 5731.19 of the Revised Code, that are 2,214
shown to be due in the return, have been paid in full; 2,215
(iv) If applicable, the fact that real property listed in 2,217
the inventory for the decedent's estate is included in the 2,218
return; 2,219
(v) If applicable, the fact that real property not listed 2,221
in the inventory for the decedent's estate, including, but not 2,222
limited to, survivorship tenancy property as described in section 2,223
5302.17 of the Revised Code OR TRANSFER ON DEATH PROPERTY AS 2,224
DESCRIBED IN SECTIONS 5302.22 AND 5302.23 OF THE REVISED CODE, 2,225
also is included in the return. In this regard, the certificate 2,226
additionally shall describe that real property by the same 2,227
description used in the return.
48
(2) The probate court shall forward one copy of the estate 2,229
tax return described in division (A)(1)(a) of this section to the 2,230
tax commissioner. 2,231
(3) If the value of the gross estate of the decedent is 2,233
twenty-five thousand dollars or less and the decedent was a 2,234
resident of this state, the person otherwise required to file a 2,235
return may file a return, but shall not be required to do so. IF 2,237
A PROBATE COURT ISSUES AN ORDER THAT GRANTS A SUMMARY RELEASE 2,238
FROM ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE UNDER 2,239
SECTION 2113.031 OF THE REVISED CODE, THAT ORDER ELIMINATES THE 2,240
DUTY OF ALL PERSONS TO FILE AN ESTATE TAX RETURN AND CERTIFICATE 2,241
UNDER DIVISIONS (A)(1)(a) AND (b) OF THIS SECTION WITH RESPECT TO 2,243
THE ESTATE FOR WHICH THE ORDER WAS GRANTED.
(4)(a) Upon receipt of the estate tax return described in 2,245
division (A)(1)(a) of this section and the accompanying 2,246
certificate described in division (A)(1)(b) of this section, the 2,247
probate court promptly shall give notice of the return, by a form 2,248
prescribed by the tax commissioner, to the county auditor. The 2,249
auditor then shall make a charge based upon the notice and shall 2,250
certify a duplicate of the charge to the county treasurer. The 2,251
treasurer then shall collect, subject to division (A) of section 2,252
5731.25 of the Revised Code or any other statute extending the 2,253
time for payment of an estate tax, the tax so charged. 2,254
(b) Upon receipt of the return and the accompanying 2,256
certificate, the probate court also shall forward the certificate 2,257
to the auditor. When satisfied that the estate taxes under 2,258
section 5731.02 or division (A) of section 5731.19 of the Revised 2,259
Code, that are shown to be due in the return, have been paid in 2,260
full, the auditor shall stamp the certificate so forwarded to 2,261
verify that payment. The auditor then shall return the stamped 2,262
certificate to the probate court. 2,263
(5)(a) The certificate described in division (A)(1)(b) of 2,265
this section is a public record subject to inspection and copying 2,266
in accordance with section 149.43 of the Revised Code. It shall 2,267
49
be kept in the records of the probate court pertaining to the 2,268
decedent's estate and is not subject to the confidentiality 2,269
provisions of section 5731.90 of the Revised Code. 2,270
(b) All persons are entitled to rely on the statements 2,272
contained in a certificate as described in division (A)(1)(b) of 2,273
this section if it has been filed in accordance with that 2,274
division, forwarded to a county auditor and stamped in accordance 2,275
with division (A)(4) of this section, and placed in the records 2,276
of the probate court pertaining to the decedent's estate in 2,277
accordance with division (A)(5)(a) of this section. The real 2,278
property referred to in the certificate shall be free of, and may 2,279
be regarded by all persons as being free of, any lien for estate 2,280
taxes under section 5731.02 and division (A) of section 5731.19 2,281
of the Revised Code. 2,282
(B) An estate tax return filed under this section, in the 2,284
form prescribed by the tax commissioner, and showing that no 2,285
estate tax is due shall result in a determination that no estate 2,286
tax is due, if the tax commissioner, within three months after 2,287
the receipt of the return by the department of taxation, fails to 2,288
file exceptions to the return in the probate court of the county 2,289
in which the return was filed. A copy of exceptions to such a 2,290
return OF THAT NATURE, when the tax commissioner files them 2,291
within that period, shall be sent by ordinary mail to the person 2,292
who filed the return. The tax commissioner is not bound under 2,293
this division by a determination that no estate tax is due, with 2,294
respect to property not disclosed in the return. 2,295
(C) If the executor, administrator, or other person 2,297
required to file an estate tax return fails to file it within 2,298
nine months of the date of the decedent's death, the tax 2,299
commissioner may determine the estate tax in such THAT estate and 2,301
issue a certificate of determination in the same manner as is
provided in division (B) of section 5731.27 of the Revised Code. 2,302
Such A certificate of determination OF THAT NATURE has the same 2,304
force and effect as though a return had been filed and a 2,305
50
certificate of determination issued with respect to the return. 2,306
Section 2. That existing sections 319.54, 1109.07, 2,308
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 2,310
2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 5302.02, 2,311
and 5731.21 of the Revised Code are hereby repealed. 2,312