As Reported by House Civil and Commercial Law Committee 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 313 5
1999-2000 6
REPRESENTATIVE SALERNO 8
_________________________________________________________________ 9
A B I L L
To amend sections 319.54, 1109.07, 1339.411, 11
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 13
2106.13, 2106.18, 2107.501, 2113.03, 2113.61, 14
2131.10, 5111.11, 5302.01, 5302.02, and 5731.21
and to enact sections 2113.031, 5302.22, and 15
5302.23 of the Revised Code to permit, without 16
appointing a fiduciary or following release from 17
administration procedures, the transfer of titled
assets of a decedent to certain persons who pay 18
or are obligated to pay the decedent's funeral
expenses; to permit any person, entity, or 19
organization to be a beneficiary of a POD bank 20
account; to remove the requirement that the value 22
of the two automobiles that a decedent's
surviving spouse may select from the decedent's 23
estate be determined by an appraisal and to 24
permit the surviving spouse to select a truck
under that law even if the decedent owned an 25
automobile; to extend the statutory exemption to 27
the doctrine of ademption to a sale of
specifically devised or bequeathed property by an 28
agent acting under a power of attorney or durable
power of attorney; to permit an owner of an 30
interest in real property to designate on a deed 31
one or more beneficiaries to take title to the 32
interest upon the death of the grantee under the 33
deed without having to go through probate; and to
specify the circumstances under which a 34
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spendthrift provision in a trust that holds 35
property granted to a skip person and qualifying
as a nontaxable gift for purposes of the federal 36
generation-skipping transfer tax would or would 37
not cause a forfeiture or postponement of an 38
interest in that property.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 40
Section 1. That sections 319.54, 1109.07, 1339.411, 42
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 44
2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 5302.02, 45
and 5731.21 be amended and sections 2113.031, 5302.22, and 46
5302.23 of the Revised Code be enacted to read as follows: 47
Sec. 319.54. (A) On all moneys collected by the county 56
treasurer on any tax duplicate of the county, other than estate 57
tax duplicates, and on all moneys received as advance payments of 58
personal property and classified property taxes, the county 59
auditor, on settlement with the treasurer and tax commissioner, 60
on or before the date prescribed by law for such settlement or 61
any lawful extension of such date, shall be allowed as 62
compensation for the county auditor's services the following 63
percentages: 64
(1) On the first one hundred thousand dollars, two and 66
one-half per cent; 67
(2) On the next two million dollars, eight thousand three 69
hundred eighteen ten-thousandths of one per cent; 70
(3) On the next two million dollars, six thousand six 72
hundred fifty-five ten-thousandths of one per cent; 73
(4) On all further sums, one thousand six hundred 75
sixty-three ten-thousandths of one per cent. 76
If any settlement is not made on or before the date 78
prescribed by law for such settlement or any lawful extension of 79
such date, the aggregate compensation allowed to the auditor 80
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shall be reduced one per cent for each day such settlement is 81
delayed after the prescribed date. No penalty shall apply if the 82
auditor and treasurer grant all requests for advances up to 83
ninety per cent of the settlement pursuant to section 321.34 of 84
the Revised Code. The compensation allowed in accordance with 85
this section on settlements made before the dates prescribed by 86
law, or the reduced compensation allowed in accordance with this 87
section on settlements made after the date prescribed by law or 88
any lawful extension of such date, shall be apportioned ratably 89
by the auditor and deducted from the shares or portions of the 90
revenue payable to the state as well as to the county, townships, 91
municipal corporations, and school districts. 92
(B) From all moneys collected by the county treasurer on 94
any tax duplicate of the county, other than estate tax 95
duplicates, and on all moneys received as advance payments of 96
personal property and classified property taxes, there shall be 97
paid into the county treasury to the credit of the real estate 98
assessment fund created by section 325.31 of the Revised Code, an 99
amount to be determined by the county auditor, which shall not 100
exceed the following percentages: 101
(1) On the first one hundred thousand dollars, three and 103
one-half per cent; 104
(2) On the next three million dollars, one and 106
three-eighths per cent; 107
(3) On the next three million dollars, one per cent; 109
(4) On all further sums not exceeding one hundred fifty 111
million dollars, three-quarters of one per cent; 112
(5) On amounts exceeding one hundred fifty million 114
dollars, six-tenths of one per cent. 115
Such compensation shall be apportioned ratably by the 117
auditor and deducted from the shares or portions of the revenue 118
payable to the state as well as to the county, townships, 119
municipal corporations, and school districts. 120
(C) Each county auditor shall receive four per cent of the 122
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amount of tax collected and paid into the county treasury, on 123
property omitted and placed by the county auditor on the tax 124
duplicate. 125
(D) On all estate tax moneys collected by the county 127
treasurer, the county auditor, on settlement semiannually with 128
the tax commissioner, shall be allowed, as compensation for the 129
auditor's services under Chapter 5731. of the Revised Code, the 131
following percentages: 132
(1) Four per cent on the first one hundred thousand 134
dollars; 135
(2) One-half of one per cent on all additional sums. 137
Such percentages shall be computed upon the amount 139
collected and reported at each semiannual settlement, and shall 140
be for the use of the general fund of the county. 141
(E) On all cigarette license moneys collected by the 143
county treasurer, the county auditor, on settlement semiannually 144
with the treasurer, shall be allowed as compensation for the 145
auditor's services in the issuing of such licenses one-half of 147
one per cent of such moneys, to be apportioned ratably and 148
deducted from the shares of the revenue payable to the county and 149
subdivisions, for the use of the general fund of the county. 150
(F) The county auditor shall charge and receive fees as 152
follows: 153
(1) For deeds of land sold for taxes to be paid by the 155
purchaser, five dollars; 156
(2) For the transfer or entry of land, lot, or part of 158
lot, to be paid by the person requiring it, fifty cents for each 159
transfer; 160
(3) For receiving statements of value and administering 162
section 319.202 of the Revised Code, one dollar, or ten cents per 163
hundred dollars for each one hundred dollars, or fraction of one 164
hundred dollars, whichever is greater, of the value of the real 166
property transferred or, for sales occurring on or after January 167
1, 2000, the value of the used manufactured home or used mobile 170
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home, as defined in division (A)(6) of section 5739.0210 of the 172
Revised Code, transferred, except no fee shall be charged when 173
the transfer is made: 174
(a) To or from the United States, this state, or any 176
instrumentality, agency, or political subdivision of the United 177
States or this state; 178
(b) Solely in order to provide or release security for a 180
debt or obligation; 181
(c) To confirm or correct a deed previously executed and 183
recorded; 184
(d) To evidence a gift, in trust or otherwise and whether 186
revocable or irrevocable, between husband and wife, or parent and 187
child or the spouse of either; 188
(e) On sale for delinquent taxes or assessments; 190
(f) Pursuant to court order, to the extent that such 192
transfer is not the result of a sale effected or completed 193
pursuant to such order; 194
(g) Pursuant to a reorganization of corporations or 196
unincorporated associations or pursuant to the dissolution of a 197
corporation, to the extent that the corporation conveys the 198
property to a stockholder as a distribution in kind of the 199
corporation's assets in exchange for the stockholder's shares in 200
the dissolved corporation; 201
(h) By a subsidiary corporation to its parent corporation 203
for no consideration, nominal consideration, or in sole 204
consideration of the cancellation or surrender of the 205
subsidiary's stock; 206
(i) By lease, whether or not it extends to mineral or 208
mineral rights, unless the lease is for a term of years renewable 209
forever; 210
(j) When the value of the real property or the 212
manufactured or mobile home or the value of the interest that is 214
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 216
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manufactured or mobile home, being transferred to the builder of 217
a new residence or to the dealer of a new manufactured or mobile 218
home when the former residence is traded as part of the 219
consideration for the new residence or new manufactured or mobile 220
home;
(l) To a grantee other than a dealer in real property or 222
in manufactured or mobile homes, solely for the purpose of, and 223
as a step in, the prompt sale of the real property or 224
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 226
and tangible consideration readily convertible into money is paid 227
or to be paid for the real estate or manufactured or mobile home 228
and the transaction is not a gift; 230
(n) Pursuant to division (B) of section 317.22 of the 232
Revised Code, or to section 2113.61 of the Revised Code, between 234
spouses or to a surviving spouse pursuant to section 5302.17 of 235
the Revised Code as it existed prior to April 4, 1985, between 236
persons pursuant to section 5302.17 or 5302.18 of the Revised 237
Code on or after April 4, 1985, to a person who is a surviving, 238
survivorship tenant pursuant to section 5302.17 of the Revised 239
Code on or after April 4, 1985, or pursuant to section 5309.45 of 240
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 242
deceased; 243
(p) Of an easement or right-of-way when the value of the 245
interest conveyed does not exceed one thousand dollars; 246
(q) Of property sold to a surviving spouse pursuant to 248
section 2106.16 of the Revised Code; 249
(r) To or from an organization exempt from federal income 251
taxation under section 501(c)(3) of the "Internal Revenue Code of 252
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 253
transfer is without consideration and is in furtherance of the 254
charitable or public purposes of such organization; 255
(s) Among the heirs at law or devisees, including a 257
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surviving spouse, of a common decedent, when no consideration in 258
money is paid or to be paid for the real property or manufactured 259
or mobile home; 260
(t) To a trustee of a trust, when the grantor of the trust 262
has reserved an unlimited power to revoke the trust; 263
(u) To the grantor of a trust by a trustee of the trust, 265
when the transfer is made to the grantor pursuant to the exercise 266
of the grantor's power to revoke the trust or to withdraw trust 267
assets;
(v) To the beneficiaries of a trust if the fee was paid on 269
the transfer from the grantor of the trust to the trustee or if 270
the transfer is made pursuant to trust provisions which became 271
irrevocable at the death of the grantor; 272
(w) To a corporation for incorporation into a sports 274
facility constructed pursuant to section 307.696 of the Revised 275
Code; 276
(x) BETWEEN PERSONS PURSUANT TO SECTION 5302.18 OR 5302.22 278
OF THE REVISED CODE OR TO ONE OR MORE PERSONS WHO ARE TRANSFER ON 279
DEATH BENEFICIARIES PURSUANT TO SECTION 5302.22 OF THE REVISED 280
CODE.
The auditor shall compute and collect the fee. The auditor 282
shall maintain a numbered receipt system, as prescribed by the 283
tax commissioner, and use such receipt system to provide a 284
receipt to each person paying a fee. The auditor shall deposit 285
the receipts of the fees on conveyances in the county treasury 286
daily to the credit of the general fund of the county. 287
The real property transfer fee provided for in division 289
(F)(3) of this section shall be applicable to any conveyance of 290
real property presented to the auditor on or after January 1, 291
1968, regardless of its time of execution or delivery. 292
Sec. 1109.07. (A) When a deposit is made in the name of 303
two or more persons, payable to either or the survivor, the bank 304
may pay all of the deposit, any part of the deposit, or any 305
interest earned on the deposit, to either of the named persons, 306
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or the guardian of the estate of either of the named persons, 307
whether or not the other person is living. The receipt or 308
acquittance of the person paid is a sufficient release and 309
discharge of the bank for any payments made from the account to 310
that person.
(B) A bank may enter into a written contract with a 312
natural person for the proceeds of the person's deposits to be 314
payable on the death of that person to another natural person OR 315
TO ANY ENTITY OR ORGANIZATION in accordance with the terms, 317
restrictions, and limitations set forth in sections 2131.10 and 318
2131.11 of the Revised Code.
Sec. 1339.411. (A)(1) Except as provided in divisions 328
(A)(2) and, (3), AND (4) of this section, a spendthrift provision 329
in an instrument that creates an inter vivos or testamentary 330
trust shall not cause any forfeiture or postponement of any 332
interest in property that satisfies both of the following:
(a) It is granted to a surviving spouse of the testator or 334
other settlor. 335
(b) It qualifies for the federal estate tax marital 337
deduction allowed by subtitle SUBTITLE B, Chapter 11, of the 339
"Internal Revenue Code of 1986," 26 U.S.C.A. 2056, as amended, or 340
the estate tax marital deduction allowed by division (A) of 341
section 5731.15 of the Revised Code. 342
(2) Division (A)(1) of this section does not apply if an 345
instrument that creates an inter vivos or testamentary trust 346
expressly states the intention of the testator or other settlor 347
that obtaining a marital deduction as described in division 348
(A)(1)(b) of this section is less important than enforcing the 350
forfeiture or postponement of the interest in property in 351
accordance with the spendthrift provision in the instrument. 352
(3) DIVISION (A)(1) OF THIS SECTION APPLIES ONLY TO THE 355
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION 356
AND DOES NOT APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT 357
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE 358
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DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A 359
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING 360
THE TRUST ESTATE. 361
(4) Division (A)(1) of this section does not apply to any 365
beneficiary of an inter vivos or testamentary trust other than 366
the surviving spouse of the testator or other settlor or to any 367
inter vivos or testamentary trust of which the surviving spouse 368
of the testator or other settlor is a beneficiary if an interest 369
in property does not qualify for a marital deduction as described 370
in division (A)(1)(b) of this section. 371
(B)(1) Except as provided in divisions (B)(2) and (3) of 374
this section, if an instrument creating an inter vivos or 375
testamentary trust includes a spendthrift provision and the trust 377
holds shares in an S corporation, the spendthrift provision shall 378
not cause any forfeiture or postponement of any beneficial 379
interest, income, principal, or other interest in the shares of 380
the S corporation held by the trust. For purposes of division 382
(B)(1) of this section, "S corporation" has the same meaning as 383
in section 1361 of the "Internal Revenue Code of 1986," 26 U.S.C. 387
1361. 388
(2) Division (B)(1) of this section does not apply if an 391
instrument that creates an inter vivos or testamentary trust 392
expressly states the intention of the testator or other settlor
that maintenance of the corporation's status as an S corporation 394
is less important than enforcing the forfeiture or postponement 395
of any beneficial interest, income, principal, or other interest 396
in the S corporation shares in accordance with the spendthrift 398
provision in the instrument.
(3) Division (B)(1) of this section applies only to the 401
forfeiture or postponement portions of a spendthrift provision 402
and does not apply to any portion of a spendthrift provision that
prohibits a beneficiary from assigning, alienating, or otherwise 403
disposing of any beneficiary BENEFICIAL interest in a trust or 404
prohibits a creditor of a beneficiary from attaching or otherwise 406
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encumbering the trust estate.
(4)(C)(1) EXCEPT AS PROVIDED IN DIVISIONS (C)(2) AND (3) 409
OF THIS SECTION, A SPENDTHRIFT PROVISION IN AN INSTRUMENT THAT 412
CREATES AN INTER VIVOS OR TESTAMENTARY TRUST SHALL NOT CAUSE ANY 413
FORFEITURE OR POSTPONEMENT OF ANY INTEREST IN PROPERTY THAT 414
SATISFIES BOTH OF THE FOLLOWING: 415
(a) IT IS GRANTED TO A PERSON WHO IS A SKIP PERSON UNDER 417
THE FEDERAL GENERATION-SKIPPING TRANSFER TAX IMPOSED BY SUBTITLE 419
B, CHAPTER 13, OF THE "INTERNAL REVENUE CODE OF 1986," 26 423
U.S.C.A. 2601-2663, AS AMENDED. 424
(b) IT QUALIFIES AS A NONTAXABLE GIFT UNDER SECTION 427
2642(c) OF THE "INTERNAL REVENUE CODE OF 1986," 26 U.S.C.A 430
2642(c).
(2) DIVISION (C)(1) OF THIS SECTION DOES NOT APPLY IF AN 432
INSTRUMENT THAT CREATES AN INTER VIVOS OR TESTAMENTARY TRUST 433
EXPRESSLY STATES THE INTENTION OF THE TESTATOR OR OTHER SETTLOR
THAT QUALIFYING AS A NONTAXABLE TRUST GIFT AS DESCRIBED IN 434
DIVISION (C)(1)(b) OF THIS SECTION IS LESS IMPORTANT THAN 435
ENFORCING THE FORFEITURE OR POSTPONEMENT OF THE INTEREST IN 436
PROPERTY IN ACCORDANCE WITH THE SPENDTHRIFT PROVISION IN THE 437
INSTRUMENT.
(3) DIVISION (C)(1) OF THIS SECTION APPLIES ONLY TO THE 439
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION 440
AND DOES NOT APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT 441
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE 442
DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A 443
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING 444
THE TRUST ESTATE. 445
(D) Divisions (A), (B)(1), (2), and (3)(C) of this section 449
are intended to codify certain fiduciary and trust law principles
relating to the interpretation of a testator's or other settlor's 450
intent with respect to the provisions of a trust. Divisions (A), 452
(B)(1), (2), and (3)(C) of this section apply to trust 453
instruments executed prior to and existing on the effective date 456
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of this amendment, unless the trustee of a AND TO trust of that 457
nature, in a written trust amendment, elects to do otherwise. 459
Any election of that nature, when made, is irrevocable 461
INSTRUMENTS EXECUTED ON OR AFTER THE EFFECTIVE DATE OF THIS 462
AMENDMENT.
Sec. 1339.68. (A) As used in this section: 471
(1) "Disclaimant" means any person, any guardian or 473
personal representative of a person or estate of a person, or any 474
attorney-in-fact or agent of a person having a general or 475
specific authority to act granted in a written instrument, who is 476
any of the following: 477
(a) With respect to testamentary instruments and intestate 479
succession, an heir, next of kin, devisee, legatee, donee, person 480
succeeding to a disclaimed interest, surviving joint tenant, 481
surviving tenant by the entireties, surviving tenant of a tenancy 482
with a right of survivorship, beneficiary under a testamentary 483
instrument, or person designated to take pursuant to a power of 484
appointment exercised by a testamentary instrument; 485
(b) With respect to nontestamentary instruments, a 487
grantee, donee, person succeeding to a disclaimed interest, 488
surviving joint tenant, surviving tenant by the entireties, 489
surviving tenant of a tenancy with a right of survivorship, 490
beneficiary under a nontestamentary instrument, or person 491
designated to take pursuant to a power of appointment exercised 492
by a nontestamentary instrument; 493
(c) With respect to fiduciary rights, privileges, powers, 495
and immunities, a fiduciary under a testamentary or 496
nontestamentary instrument. This section does not authorize a 497
fiduciary to disclaim the rights of beneficiaries unless the 498
instrument creating the fiduciary relationship authorizes such a 499
disclaimer. 500
(d) Any person entitled to take an interest in property 502
upon the death of a person or upon the occurrence of any other 503
event. 504
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(2) "Property" means all forms of property, real and 506
personal, tangible and intangible. 507
(B)(1) A disclaimant, other than a fiduciary under an 509
instrument who is not authorized by the instrument to disclaim 510
the interest of a beneficiary, may disclaim, in whole or in part, 511
the succession to any property by executing and by delivering, 512
filing, or recording a written disclaimer instrument in the 513
manner provided in this section. 514
(2) A disclaimant who is a fiduciary under an instrument 516
may disclaim, in whole or in part, any right, power, privilege, 517
or immunity, by executing and by delivering, filing, or recording 518
a written disclaimer instrument in the manner provided in this 519
section. 520
(3) The written instrument of disclaimer shall be signed 522
and acknowledged by the disclaimant and shall contain all of the 523
following: 524
(a) A reference to the donative instrument; 526
(b) A description of the property, part of property, or 528
interest disclaimed, and of any fiduciary right, power, 529
privilege, or immunity disclaimed; 530
(c) A declaration of the disclaimer and its extent. 532
(4) The guardian of the estate of a minor or an 534
incompetent, or the personal representative of a deceased person, 535
with the consent of the probate division of the court of common 536
pleas, may disclaim, in whole or in part, the succession to any 537
property, or interest in property, that the ward, if an adult and 538
competent, or the deceased, if living, might have disclaimed. 539
The guardian or personal representative, or any interested person 540
may file an application with the probate division of the court of 541
common pleas that has jurisdiction of the estate, asking that the 542
court order the guardian or personal representative to execute 543
and deliver, file, or record the disclaimer on behalf of the ward 544
or estate. The court shall order the guardian or personal 545
representative to execute and deliver, file, or record the 546
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disclaimer if the court finds, upon hearing after notice to 547
interested parties and such other persons as the court shall 548
direct, that: 549
(a) It is in the best interests of those interested in the 551
estate of the person and of those who will take the disclaimed 552
interest; 553
(b) It would not materially, adversely affect the minor or 555
incompetent, or the beneficiaries of the estate of the decedent, 556
taking into consideration other available resources and the age, 557
probable life expectancy, physical and mental condition, and 558
present and reasonably anticipated future needs of the minor or 559
incompetent or the beneficiaries of the estate of the decedent. 560
A written instrument of disclaimer ordered by the court 562
under this division shall be executed and be delivered, filed, or 563
recorded within the time and in the manner in which the person 564
could have disclaimed if the person were living, an adult, and 566
competent.
(C) A partial disclaimer of property that is subject to a 568
burdensome interest created by the donative instrument is not 569
effective unless the disclaimed property constitutes a gift that 570
is separate and distinct from undisclaimed gifts. 571
(D) The disclaimant shall deliver, file, or record the 573
disclaimer, or cause the same to be done, not later than nine 574
months after the latest of the following dates: 575
(1) The effective date of the donative instrument if both 577
the taker and the taker's interest in the property are finally 579
ascertained on that date; 580
(2) The date of the occurrence of the event upon which 582
both the taker and the taker's interest in the property become 584
finally ascertainable; 585
(3) The date on which the disclaimant attains twenty-one 587
years of age or is no longer an incompetent, without tendering or 588
repaying any benefit received while the disclaimant was under 589
twenty-one years of age or an incompetent, and even if a guardian 590
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of a minor or incompetent had filed an application pursuant to 591
division (B)(4) of this section and the probate division of the 592
court of common pleas involved did not consent to the guardian 593
executing a disclaimer. 594
(E) No disclaimer instrument is effective under this 596
section if either of the following applies under the terms of the 597
disclaimer instrument: 598
(1) The disclaimant has power to revoke the disclaimer; 600
(2) The disclaimant may transfer, or direct to be 602
transferred, to self the entire legal and equitable ownership of 605
the property subject to the disclaimer instrument.
(F)(1) If SUBJECT TO DIVISION (F)(2) OF THIS SECTION, IF 608
the interest disclaimed is created by a nontestamentary 609
instrument, the disclaimer instrument shall be delivered 610
personally or by certified mail to the trustee or other person 611
who has legal title to, or possession of, the property
disclaimed. 612
(2) If the interest disclaimed is created by a 614
testamentary instrument or, by intestate succession, OR BY A 615
TRANSFER ON DEATH DEED PURSUANT TO SECTION 5302.22 OF THE REVISED 616
CODE, the disclaimer instrument shall be filed in the probate 617
division of the court of common pleas in the county in which 618
proceedings for the administration of the decedent's estate have 619
been commenced, and an executed copy of the disclaimer instrument 620
shall be delivered personally or by certified mail to the 621
personal representative of the decedent's estate. 622
(3) If no proceedings for the administration of the 624
decedent's estate have been commenced, the disclaimer instrument 625
shall be filed in the probate division of the court of common 626
pleas in the county in which proceedings for the administration 627
of the decedent's estate might be commenced according to law. 628
The disclaimer instrument shall be filed and indexed, and fees 629
charged, in the same manner as provided by law for an application 630
to be appointed as personal representative to administer the 631
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decedent's estate. The disclaimer is effective whether or not 632
proceedings thereafter are commenced to administer the decedent's 633
estate. If proceedings thereafter are commenced for the 634
administration of the decedent's estate, they shall be filed 635
under, or consolidated with, the case number assigned to the 636
disclaimer instrument. 637
(4) If an interest in real estate is disclaimed, an 639
executed copy of the disclaimer instrument also shall be recorded 640
in the office of the recorder of the county in which the real 641
estate is located. The disclaimer instrument shall include a 642
description of the real estate with sufficient certainty to 643
identify it, and shall contain a reference to the record of the 644
instrument that created the interest disclaimed. If title to the 645
real estate is registered under Chapters 5309. and 5310. of the 646
Revised Code, the disclaimer interest shall be entered as a 647
memorial on the last certificate of title. A spouse of a 648
disclaimant has no dower or other interest in the real estate 649
disclaimed. 650
(G) Unless the donative instrument expressly provides 652
that, if there is a disclaimer, there shall not be any 653
acceleration of remainders or other interests, the property, part 654
of property, or interest in property disclaimed, and any future 655
interest that is to take effect in possession or enjoyment at or 656
after the termination of the interest disclaimed, shall descend, 657
be distributed, or otherwise be disposed of, and shall be 658
accelerated, in the following manner: 659
(1) If intestate or testate succession is disclaimed, as 661
if the disclaimant had predeceased the decedent; 662
(2) If the disclaimant is one designated to take pursuant 664
to a power of appointment exercised by a testamentary instrument, 665
as if the disclaimant had predeceased the donee of the power; 666
(3) If the donative instrument is a nontestamentary 668
instrument, as if the disclaimant had died before the effective 669
date of the nontestamentary instrument; 670
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(4) If the disclaimer is of a fiduciary right, power, 672
privilege, or immunity, as if the right, power, privilege, or 673
immunity was never in the donative instrument. 674
(H) A disclaimer pursuant to this section is effective as 676
of, and relates back for all purposes to, the date upon which the 677
taker and the taker's interest have been finally ascertained. 679
(I) A disclaimant who has a present and future interest in 681
property, and disclaims the disclaimant's present interest in 683
whole or in part, is considered to have disclaimed the 684
disclaimant's future interest to the same extent, unless a 686
contrary intention appears in the disclaimer instrument or the 687
donative instrument. A disclaimant is not precluded from 688
receiving, as an alternative taker, a beneficial interest in the 689
property disclaimed, unless a contrary intention appears in the 690
disclaimer instrument or in the donative instrument. 691
(J) The disclaimant's right to disclaim under this section 693
is barred if, before the expiration of the period within which 694
the disclaimant may disclaim the interest, the disclaimant does 696
any of the following: 697
(1) Assigns, conveys, encumbers, pledges, or transfers, or 699
contracts to assign, convey, encumber, pledge, or transfer, the 700
property or any interest in it; 701
(2) Waives in writing the disclaimant's right to disclaim 703
and executes and delivers, files, or records the waiver in the 705
manner provided in this section for a disclaimer instrument; 706
(3) Accepts the property or an interest in it; 708
(4) Permits or suffers a sale or other disposition of the 710
property pursuant to judicial action against the disclaimant. 712
(K) A fiduciary's application for appointment or 714
assumption of duties as a fiduciary does not waive or bar the 715
disclaimant's right to disclaim a right, power, privilege, or 717
immunity.
(L) The right to disclaim under this section exists 719
irrespective of any limitation on the interest of the disclaimant 720
17
in the nature of a spendthrift provision or similar restriction. 721
(M) A disclaimer instrument or written waiver of the right 723
to disclaim that has been executed and delivered, filed, or 724
recorded as required by this section is final and binding upon 725
all persons. 726
(N) The right to disclaim and the procedures for 728
disclaimer established by this section are in addition to, and do 729
not exclude or abridge, any other rights or procedures existing 730
under any other section of the Revised Code or at common law to 731
assign, convey, release, refuse to accept, renounce, waive, or 732
disclaim property. 733
(O)(1) No person is liable for distributing or disposing 735
of property in a manner inconsistent with the terms of a valid 736
disclaimer if the distribution or disposition is otherwise proper 737
and the person has no actual knowledge of the disclaimer. 738
(2) No person is liable for distributing or disposing of 740
property in reliance upon the terms of a disclaimer that is 741
invalid because the right of disclaimer has been waived or barred 742
if the distribution or disposition is otherwise proper and the 743
person has no actual knowledge of the facts that constitute a 744
waiver or bar to the right to disclaim. 745
(P)(1) A disclaimant may disclaim pursuant to this section 748
any interest in property that is in existence on September 27, 749
1976, if either the interest in the property or the taker of the 750
interest in the property is not finally ascertained on that date. 751
(2) No disclaimer executed pursuant to this section 753
destroys or diminishes an interest in property that exists on 754
September 27, 1976, in any person other than the disclaimant. 755
Sec. 2101.12. The following records shall be kept by the 764
probate court: 765
(A) An administration docket, showing the grant of letters 767
of administration or letters testamentary, the name of the 768
decedent, the amount of bond and names of sureties in the bond, 769
and the date of filing and a brief note of each order or 770
18
proceeding relating to the estate with reference to the journal 771
or other record in which the order or proceeding is found; 772
(B) A guardian's docket, showing the name of each ward 774
and, if the ward is an infant, his THE INFANT'S age and the name 775
of his THE INFANT'S parents, the amount of bond and names of 777
sureties in any bond, any limited powers or limited duration of 778
powers, and the date of filing and a brief note of the orders and 779
proceedings as described in division (A) of this section; 780
(C) A civil docket, in which shall be noted the names of 782
parties to actions and proceedings, the date of the commencement 783
of the actions and proceedings and of the filing of the papers 784
relating to the actions and proceedings, a brief note of the 785
orders made in the actions and proceedings, and the date of 786
entering the orders; 787
(D) A journal, in which shall be kept minutes of official 789
business transacted in the probate court, or by the probate 790
judge, in civil actions and proceedings; 791
(E) A record of wills, in which the wills proved in the 793
court shall be recorded with a certificate of the probate of the 794
will, and wills proved elsewhere with the certificate of probate, 795
authenticated copies of which have been admitted to record by the 796
court; 797
(F) A final record that shall contain a complete record of 799
each cause or matter and shall be completed within ninety days 800
after the final order or judgment has been made in the cause or 801
matter; 802
(G) An execution docket, in which shall be entered a 804
memorandum of executions issued by the probate judge stating the 805
names of the parties, the name of the person to whom the 806
execution is delivered, his THE PERSON'S return on the execution, 808
the date of issuing the execution, the amount ordered to be 809
collected, stating the costs separately from the fine or damages, 810
the payments on the execution, and the satisfaction of the 811
execution when it is satisfied; 812
19
(H) A marriage record, in which shall be entered licenses, 814
the names of the parties to whom a license is issued, the names 815
of the persons applying for a license, a brief statement of the 816
facts sworn to by persons applying for a license, and the returns 817
of the person solemnizing the marriage; 818
(I) A naturalization record, in which shall be entered the 820
declaration of intention of the person seeking to be naturalized, 821
the oath of the person naturalized, and the affidavit or oath of 822
witnesses who testify in his THE PERSON'S behalf, in which 823
affidavit shall be stated the place of residence of the 825
witnesses;
(J) A permanent record of all births and deaths occurring 827
within the county, reported as provided by law, which record 828
shall be kept in the form and manner that may be designated by 829
the director of health; 830
(K) A separate record and index of adoptions, in 832
accordance with section 3107.17 of the Revised Code; 833
(L) A SUMMARY RELEASE FROM ADMINISTRATION DOCKET, SHOWING 835
THE DATE OF THE FILING OF THE APPLICATION FOR A SUMMARY RELEASE 837
FROM ADMINISTRATION PURSUANT TO SECTION 2113.031 OF THE REVISED 839
CODE, THE DECEDENT'S NAME, THE APPLICANT'S NAME, WHETHER THE 840
APPLICANT IS THE DECEDENT'S SURVIVING SPOUSE OR A PERSON 841
DESCRIBED IN DIVISION (B)(1) OF THAT SECTION, AND A BRIEF NOTE OF 842
THE GRANT OF THE ORDER OF SUMMARY RELEASE FROM ADMINISTRATION AND 843
OF ANY OTHER ORDER OR PROCEEDING RELATING TO THE DECEDENT'S 844
ESTATE, WITH REFERENCE TO THE JOURNAL OR OTHER RECORD IN WHICH 846
THE ORDER OR PROCEEDING IS FOUND.
For each record required by this section, an index shall be 848
maintained. Each index shall be kept current with the entries in 849
the record and shall refer to the entries alphabetically by the 850
names of the persons as they were originally entered, indexing 851
the page of the record where the entry is made. On the order of 852
the PROBATE judge, blankbooks, other record forms, or other 853
record-keeping materials approved by the judge for such THE 854
20
records and indexes shall be furnished by the board of county 855
commissioners at the expense of the county. 856
Sec. 2101.16. (A) The fees enumerated in this division 865
shall be charged and collected, if possible, by the probate judge 866
and shall be in full for all services rendered in the respective 867
proceedings: 868
(1) Account, in addition to advertising charges..........$12.00 872
Waivers and proof of notice of hearing on account, 874
per page, minimum one dollar......................$ 1.00 876
(2) Account of distribution, in addition to advertising 878
charges...........................................$ 7.00 879
(3) Adoption of child, petition for......................$50.00 881
(4) Alter or cancel contract for sale or purchase of real 883
estate, petition to...............................$20.00 885
(5) Application and order not otherwise provided for in 887
this section or by rule adopted pursuant to 888
division (E) of this section......................$ 5.00 890
(6) Appropriation suit, per day, hearing in..............$20.00 893
(7) Birth, application for registration of...............$ 7.00 896
(8) Birth record, application to correct.................$ 5.00 899
(9) Bond, application for new or additional..............$ 5.00 902
(10) Bond, application for release of surety or reduction 904
of................................................$ 5.00 905
(11) Bond, receipt for securities deposited in lieu of....$ 5.00 908
(12) Certified copy of journal entry, record, or 910
proceeding, per page, minimum fee one dollar......$ 1.00 912
(13) Citation and issuing citation, application for.......$ 5.00 915
(14) Change of name, petition for.........................$20.00 918
(15) Claim, application of administrator or executor for 920
allowance of administrator's or executor's own....$10.00 921
(16) Claim, application to compromise or settle...........$10.00 923
(17) Claim, authority to present..........................$10.00 926
(18) Commissioner, appointment of.........................$ 5.00 929
21
(19) Compensation for extraordinary services and 931
attorney's fees for fiduciary, application for....$ 5.00 933
(20) Competency, application to procure adjudication of...$20.00 936
(21) Complete contract, application to....................$10.00 939
(22) Concealment of assets, citation for..................$10.00 942
(23) Construction of will, petition for...................$20.00 945
(24) Continue decedent's business, application to.........$10.00 948
Monthly reports of operation.........................$ 5.00 952
(25) Declaratory judgment, petition for...................$20.00 955
(26) Deposit of will......................................$ 5.00 958
(27) Designation of heir..................................$20.00 961
(28) Distribution in kind, application, assent, and order 963
for...............................................$ 5.00 964
(29) Distribution under section 2109.36 of the Revised 966
Code, application for an order of.................$ 7.00 968
(30) Docketing and indexing proceedings, including the 970
filing and noting of all necessary documents, 971
maximum fee, fifteen dollars......................$15.00 972
(31) Exceptions to any proceeding named in this section, 974
contest of appointment or.........................$10.00 976
(32) Election of surviving partner to purchase assets of 978
partnership, proceedings relating to..............$10.00 980
(33) Election of surviving spouse under will..............$ 5.00 983
(34) Fiduciary, including an assignee or trustee of an 985
insolvent debtor or any guardian or conservator 986
accountable to the probate court, appointment of..$35.00 988
(35) Foreign will, application to record..................$10.00 991
Record of foreign will, additional, per page.........$ 1.00 994
(36) Forms when supplied by the probate court, not to 996
exceed............................................$10.00 998
(37) Heirship, petition to determine......................$20.00 1,001
(38) Injunction proceedings...............................$20.00 1,004
(39) Improve real estate, petition to.....................$20.00 1,007
(40) Inventory with appraisement..........................$10.00 1,010
22
(41) Inventory without appraisement.......................$ 7.00 1,013
(42) Investment or expenditure of funds, application for..$10.00 1,016
(43) Invest in real estate, application to................$10.00 1,019
(44) Lease for oil, gas, coal, or other mineral, petition 1,021
to................................................$20.00 1,022
(45) Lease or lease and improve real estate, petition to..$20.00 1,025
(46) Marriage license.....................................$10.00 1,028
Certified abstract of each marriage..................$ 2.00 1,031
(47) Minor or mentally ill person, etc., disposal of 1,033
estate under ten thousand dollars of..............$10.00 1,035
(48) Mortgage or mortgage and repair or improve real 1,037
estate, petition to...............................$20.00 1,039
(49) Newly discovered assets, report of...................$ 7.00 1,042
(50) Nonresident executor or administrator to bar 1,044
creditors' claims, proceedings by.................$20.00 1,046
(51) Power of attorney or revocation of power, bonding 1,048
company...........................................$10.00 1,049
(52) Presumption of death, petition to establish..........$20.00 1,052
(53) Probating will.......................................$15.00 1,055
Proof of notice to beneficiaries.....................$ 5.00 1,058
(54) Purchase personal property, application of surviving 1,060
spouse to.........................................$10.00 1,062
(55) Purchase real estate at appraised value, petition of 1,064
surviving spouse to...............................$20.00 1,066
(56) Receipts in addition to advertising charges, 1,068
application and order to record...................$ 5.00 1,070
Record of those receipts, additional, per page.......$ 1.00 1,073
(57) Record in excess of fifteen hundred words in any 1,075
proceeding in the probate court, per page.........$ 1.00 1,077
(58) Release of estate by mortgagee or other lienholder...$ 5.00 1,080
(59) Relieving AN estate from administration UNDER SECTION 1,082
2113.03 OF THE REVISED CODE OR GRANTING AN ORDER
FOR A SUMMARY RELEASE FROM ADMINISTRATION UNDER 1,083
SECTION 2113.031 OF THE REVISED CODE..............$60.00 1,084
23
(60) Removal of fiduciary, application for................$10.00 1,087
(61) Requalification of executor or administrator.........$10.00 1,090
(62) Resignation of fiduciary.............................$ 5.00 1,093
(63) Sale bill, public sale of personal property..........$10.00 1,096
(64) Sale of personal property and report, application 1,098
for...............................................$10.00 1,099
(65) Sale of real estate, petition for....................$25.00 1,102
(66) Terminate guardianship, petition to..................$10.00 1,105
(67) Transfer of real estate, application, entry, and 1,107
certificate for...................................$ 7.00 1,109
(68) Unclaimed money, application to invest...............$ 7.00 1,112
(69) Vacate approval of account or order of distribution, 1,113
motion to.........................................$10.00 1,114
(70) Writ of execution....................................$ 5.00 1,117
(71) Writ of possession...................................$ 5.00 1,120
(72) Wrongful death, application and settlement of claim 1,122
for...............................................$20.00 1,123
(73) Year's allowance, petition to review.................$ 7.00 1,125
(74) Guardian's report, filing and review of..............$ 5.00 1,128
(B)(1) In relation to an application for the appointment 1,131
of a guardian or the review of a report of a guardian under 1,132
section 2111.49 of the Revised Code, the probate court, pursuant 1,133
to court order or in accordance with a court rule, may direct 1,134
that the applicant or the estate pay any or all of the expenses 1,135
of an investigation conducted pursuant to section 2111.041 or 1,136
division (A)(2) of section 2111.49 of the Revised Code. If the 1,137
investigation is conducted by a public employee or investigator 1,138
who is paid by the county, the fees for the investigation shall 1,139
be paid into the county treasury. If the court finds that an 1,140
alleged incompetent or a ward is indigent, the court may waive 1,141
the costs, fees, and expenses of an investigation. 1,142
(2) In relation to the appointment or functioning of a 1,144
guardian for a minor or the guardianship of a minor, the probate 1,145
court may direct that the applicant or the estate pay any or all 1,147
24
of the expenses of an investigation conducted pursuant to section 1,148
2111.042 of the Revised Code. If the investigation is conducted 1,149
by a public employee or investigator who is paid by the county,
the fees for the investigation shall be paid into the county 1,150
treasury. If the court finds that the guardian or applicant is 1,151
indigent, the court may waive the costs, fees, and expenses of an 1,153
investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected 1,155
pursuant to division (A)(34) of this section and twenty dollars 1,156
of the sixty-dollar fee collected pursuant to division (A)(59) of 1,158
this section shall be deposited by the county treasurer in the 1,159
indigent guardianship fund created pursuant to section 2111.51 of 1,160
the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and 1,162
constables for services rendered in the probate court or by order 1,163
of the probate judge shall be the same as provided for like 1,164
services in the court of common pleas. 1,165
(E) The probate court, by rule, may require an advance 1,167
deposit for costs, not to exceed one hundred twenty-five dollars, 1,168
at the time application is made for an appointment as executor or 1,169
administrator or at the time a will is presented for probate. 1,170
(F) The probate court, by rule, shall establish a 1,172
reasonable fee, not to exceed fifty dollars, for the filing of a 1,173
petition for the release of information regarding an adopted 1,174
person's name by birth and the identity of the adopted person's 1,176
biological parents and biological siblings pursuant to section
3107.41 of the Revised Code, all proceedings relative to the 1,178
petition, the entry of an order relative to the petition, and all 1,179
services required to be performed in connection with the 1,180
petition. The probate court may use a reasonable portion of a 1,181
fee charged under authority of this division to reimburse any 1,182
agency, as defined in section 3107.39 of the Revised Code, for 1,183
any services it renders in performing a task described in section 1,184
3107.41 of the Revised Code relative to or in connection with the 1,185
25
petition for which the fee was charged. 1,186
(G) Thirty dollars of the fifty-dollar fee collected 1,188
pursuant to division (A)(3) of this section shall be deposited 1,189
into the "putative father registry fund," which is hereby created 1,190
in the state treasury. The department of human services shall 1,191
use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry 1,192
established under section 3107.062 of the Revised Code. 1,193
Sec. 2101.24. (A)(1) Except as otherwise provided by law, 1,202
the probate court has exclusive jurisdiction: 1,203
(a) To take the proof of wills and to admit to record 1,205
authenticated copies of wills executed, proved, and allowed in 1,206
the courts of any other state, territory, or country. If the 1,207
probate judge is unavoidably absent, any judge of the court of 1,208
common pleas may take proof of wills and approve bonds to be 1,209
given, but the record of these acts shall be preserved in the 1,210
usual records of the probate court. 1,211
(b) To grant and revoke letters testamentary and of 1,213
administration; 1,214
(c) To direct and control the conduct and settle the 1,216
accounts of executors and administrators and order the 1,217
distribution of estates; 1,218
(d) To appoint the attorney general to serve as the 1,220
administrator of an estate pursuant to section 2113.06 of the 1,221
Revised Code;
(e) To appoint and remove guardians, conservators, and 1,223
testamentary trustees, direct and control their conduct, and 1,224
settle their accounts; 1,225
(f) To grant marriage licenses; 1,227
(g) To make inquests respecting persons who are so 1,229
mentally impaired as a result of a mental or physical illness or 1,230
disability, or mental retardation, or as a result of chronic 1,231
substance abuse, that they are unable to manage their property 1,232
and affairs effectively, subject to guardianship; 1,233
26
(h) To qualify assignees, appoint and qualify trustees and 1,235
commissioners of insolvents, control their conduct, and settle 1,236
their accounts; 1,237
(i) To authorize the sale of lands, equitable estates, or 1,239
interests in lands or equitable estates, and the assignments of 1,240
inchoate dower in such cases of sale, on petition by executors, 1,241
administrators, and guardians; 1,242
(j) To authorize the completion of real estate contracts 1,244
on petition of executors and administrators; 1,245
(k) To construe wills; 1,247
(l) To render declaratory judgments, including, but not 1,249
limited to, those rendered pursuant to section 2107.084 of the 1,250
Revised Code; 1,251
(m) To direct and control the conduct of fiduciaries and 1,253
settle their accounts; 1,254
(n) To authorize the sale or lease of any estate created 1,256
by will if the estate is held in trust, on petition by the 1,257
trustee; 1,258
(o) To terminate a testamentary trust in any case in which 1,260
a court of equity may do so; 1,261
(p) To hear and determine actions to contest the validity 1,263
of wills; 1,264
(q) To make a determination of the presumption of death of 1,266
missing persons and to adjudicate the property rights and 1,267
obligations of all parties affected by the presumption; 1,268
(r) To hear and determine an action commenced pursuant to 1,270
section 3107.41 of the Revised Code to obtain the release of 1,271
information pertaining to the birth name of the adopted person 1,272
and the identity of the adopted person's biological parents and 1,274
biological siblings; 1,275
(s) To act for and issue orders regarding wards pursuant 1,277
to section 2111.50 of the Revised Code; 1,278
(t) To hear and determine actions against sureties on the 1,280
bonds of fiduciaries appointed by the probate court; 1,281
27
(u) To hear and determine actions involving informed 1,283
consent for medication of persons hospitalized pursuant to 1,284
section 5122.141 or 5122.15 of the Revised Code; 1,285
(v) To hear and determine actions relating to durable 1,287
powers of attorney for health care as described in division (D) 1,288
of section 1337.16 of the Revised Code; 1,289
(w) To hear and determine actions commenced by objecting 1,291
individuals, in accordance with section 2133.05 of the Revised 1,292
Code; 1,293
(x) To hear and determine complaints that pertain to the 1,295
use or continuation, or the withholding or withdrawal, of 1,296
life-sustaining treatment in connection with certain patients 1,297
allegedly in a terminal condition or in a permanently unconscious 1,298
state pursuant to division (E) of section 2133.08 of the Revised 1,299
Code, in accordance with that division; 1,300
(y) To hear and determine applications that pertain to the 1,302
withholding or withdrawal of nutrition and hydration from certain 1,303
patients allegedly in a permanently unconscious state pursuant to 1,304
section 2133.09 of the Revised Code, in accordance with that 1,305
section; 1,306
(z) To hear and determine applications of attending 1,308
physicians in accordance with division (B) of section 2133.15 of 1,309
the Revised Code; 1,310
(aa) To hear and determine actions relative to the use or 1,312
continuation of comfort care in connection with certain 1,313
principals under durable powers of attorney for health care, 1,314
declarants under declarations, or patients in accordance with 1,315
division (E) of either section 1337.16 or 2133.12 of the Revised 1,316
Code; 1,317
(bb) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,319
RELIEVING AN ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,320
THE REVISED CODE;
(cc) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,322
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 1,323
28
2113.031 OF THE REVISED CODE.
(2) In addition to the exclusive jurisdiction conferred 1,325
upon the probate court by division (A)(1) of this section, the 1,326
probate court shall have exclusive jurisdiction over a particular 1,327
subject matter if both of the following apply: 1,328
(a) Another section of the Revised Code expressly confers 1,330
jurisdiction over that subject matter upon the probate court. 1,331
(b) No section of the Revised Code expressly confers 1,333
jurisdiction over that subject matter upon any other court or 1,334
agency. 1,335
(B)(1) The probate court has concurrent jurisdiction with, 1,337
and the same powers at law and in equity as, the general division 1,338
of the court of common pleas to issue writs and orders, and to 1,339
hear and determine actions as follows: 1,340
(a) If jurisdiction relative to a particular subject 1,342
matter is stated to be concurrent in a section of the Revised 1,343
Code or has been construed by judicial decision to be concurrent, 1,344
any action that involves that subject matter; 1,345
(b) Any action that involves an inter vivos trust; a trust 1,347
created pursuant to section 1339.51 of the Revised Code; a 1,348
charitable trust or foundation; subject to divisions (A)(1)(u) 1,349
and (z) of this section, a power of attorney, including, but not 1,350
limited to, a durable power of attorney; the medical treatment of 1,351
a competent adult; or a writ of habeas corpus. 1,352
(2) Any action that involves a concurrent jurisdiction 1,354
subject matter and that is before the probate court may be 1,355
transferred by the probate court, on its order, to the general 1,356
division of the court of common pleas. 1,357
(C) The probate court has plenary power at law and in 1,359
equity to dispose fully of any matter that is properly before the 1,360
court, unless the power is expressly otherwise limited or denied 1,361
by a section of the Revised Code. 1,362
(D) The jurisdiction acquired by a probate court over a 1,364
matter or proceeding is exclusive of that of any other probate 1,365
29
court, except when otherwise provided by law. 1,366
Sec. 2106.10. (A) A surviving spouse may elect to 1,375
receive, as part of the surviving spouse's share of an intestate 1,376
estate under section 2105.06 of the Revised Code and the 1,377
allowance for support under section 2106.13 of the Revised Code, 1,378
the entire interest of the decedent spouse in the mansion house. 1,379
The interest of the decedent spouse in the mansion house shall be 1,380
valued at the appraised value with the deduction of that portion 1,381
of all liens on the mansion house existing at the time of death 1,382
and attributable to the decedent's interest in the mansion house. 1,383
(B) The election pursuant to division (A) of this section 1,385
shall be made at or before the time a final account is rendered. 1,386
(C) If the spouse makes an election pursuant to division 1,388
(A) of this section, the administrator or executor shall file, 1,389
unless the election is one made under division (D) of this 1,390
section, an application for a certificate of transfer as provided 1,391
for in section 2113.61 of the Revised Code. The application also 1,392
shall contain an inventory of the property and the allowance for 1,393
support that the spouse is entitled to receive under sections 1,395
2105.06 and 2106.13 of the Revised Code. If the value of the 1,397
property and the allowance for support that the spouse is 1,398
entitled to receive is equal to or greater than the value of the 1,399
decedent's interest in the mansion house, the court shall issue 1,400
the certificate of transfer. 1,401
(D) The surviving spouse may make an election pursuant to 1,403
division (A) of this section in an estate relieved from 1,404
administration under section 2113.03 of the Revised Code OR IN AN 1,405
ESTATE THAT IS SUBJECT TO AN ORDER GRANTING A SUMMARY RELEASE 1,406
FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE. 1,407
The election shall be made at the time of or prior to the entry 1,408
of the order relieving the estate from administration OR THE 1,409
ORDER GRANTING A SUMMARY RELEASE FROM ADMINISTRATION. Either the 1,410
SURVIVING spouse or the applicant for the order relieving the 1,411
estate from administration shall file the application for THE 1,412
30
certificate of transfer under division (C) of this section. 1,413
(E) If the surviving spouse dies prior to making an 1,415
election pursuant to division (A) of this section, the surviving 1,416
spouse shall be conclusively presumed not to have made an 1,417
election pursuant to that division. After the surviving spouse's 1,418
death, no other person is authorized to make an election pursuant 1,419
to that division on behalf of the estate of the surviving spouse. 1,420
(F) As used in this section, the mansion house includes 1,422
the decedent's title in the parcel of land on which the house is 1,423
situated and, at the option of the surviving spouse, the 1,424
decedent's title in the household goods contained within the 1,425
house and the lots or farm land FARMLAND adjacent to the house 1,426
and used in conjunction with it as the home of the decedent. 1,428
Sec. 2106.13. (A) If a person dies leaving a surviving 1,437
spouse and no minor children, leaving a surviving spouse and 1,438
minor children, or leaving minor children and no surviving 1,439
spouse, the surviving spouse, minor children, or both shall be 1,440
entitled to receive, subject to division (B) of this section, in 1,441
money or property the sum of forty thousand dollars as an 1,443
allowance for support. If the surviving spouse selected two
automobiles under section 2106.18 of the Revised Code, the 1,444
allowance for support prescribed by this section shall be reduced 1,446
by the appraised value of the automobile having the lower 1,448
appraised value of the two automobiles so selected. The money or 1,449
property set off as an allowance for support shall be considered 1,450
estate assets.
(B) The probate court shall order the distribution of the 1,452
allowance for support described in division (A) of this section 1,453
as follows: 1,454
(1) If the person died leaving a surviving spouse and no 1,456
minor children, one hundred per cent to the surviving spouse; 1,457
(2) If the person died leaving a surviving spouse and 1,459
minor children, and if all of the minor children are the children 1,460
of the surviving spouse, one hundred per cent to the surviving 1,461
31
spouse; 1,462
(3) If the person died leaving a surviving spouse and 1,464
minor children, and if not all of the minor children are children 1,465
of the surviving spouse, in equitable shares, as fixed by the 1,466
probate court in accordance with this division, to the surviving 1,467
spouse and the minor children who are not the children of the 1,468
surviving spouse. In determining equitable shares under this 1,469
division, the probate court shall do all of the following: 1,470
(a) Consider the respective needs of the surviving spouse, 1,472
the minor children who are children of the surviving spouse, and 1,473
the minor children who are not children of the surviving spouse; 1,474
(b) Allocate to the surviving spouse, the share that is 1,476
equitable in light of the needs of the surviving spouse and the 1,477
minor children who are children of the surviving spouse; 1,478
(c) Allocate to the minor children who are not children of 1,480
the surviving spouse, the share that is equitable in light of the 1,481
needs of those minor children. 1,482
(4) If the person died leaving minor children and no 1,484
surviving spouse, in equitable shares, as fixed by the probate 1,485
court in accordance with this division, to the minor children. In 1,487
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children 1,488
and allocate to each minor child the share that is equitable in 1,489
light of the child's needs. 1,490
(C) If the surviving spouse selected two automobiles under 1,492
section 2106.18 of the Revised Code, the probate court, in 1,494
considering the respective needs of the surviving spouse and the 1,495
minor children when allocating an allowance for support under 1,496
division (B)(3) of this section, shall consider the benefit 1,497
derived by the surviving spouse from the transfer of the
automobile having the lower appraised value of the two 1,498
automobiles so selected.
(D) FOR THE PURPOSES OF THIS SECTION, THE VALUE OF AN 1,500
AUTOMOBILE THAT A SURVIVING SPOUSE SELECTS PURSUANT TO SECTION 1,501
32
2106.18 OF THE REVISED CODE IS THE VALUE THAT THE SURVIVING 1,502
SPOUSE SPECIFIES FOR THE AUTOMOBILE IN THE AFFIDAVIT EXECUTED 1,503
PURSUANT TO DIVISION (B) OF SECTION 4505.10 OF THE REVISED CODE.
Sec. 2106.18. (A) Upon the death of a married resident 1,512
who owned at least one automobile at the time of death, the 1,513
interest of the deceased spouse in up to two automobiles that are 1,515
not transferred to the surviving spouse due to joint ownership 1,516
with right of survivorship established under section 2106.17 of 1,517
the Revised Code, and that are not otherwise specifically 1,519
disposed of by testamentary disposition, may be selected by the 1,520
surviving spouse. This interest shall immediately pass to the 1,522
surviving spouse upon transfer of the title or titles in
accordance with section 4505.10 of the Revised Code. The sum 1,525
total of the appraised values of the automobiles selected by a 1,527
surviving spouse under this division, AS SPECIFIED IN THE
AFFIDAVIT THAT THE SURVIVING SPOUSE EXECUTES PURSUANT TO DIVISION 1,528
(B) OF SECTION 4505.10 OF THE REVISED CODE, shall not exceed 1,529
forty thousand dollars. Each automobile that passes to a 1,530
surviving spouse under this division shall not be considered an 1,531
estate asset and shall not be included and stated in the estate 1,532
inventory.
(B) The executor or administrator, with the approval of 1,534
the probate court, may transfer title to an automobile owned by 1,535
the decedent to any of the following: 1,536
(1) The surviving spouse, when the automobile is purchased 1,539
by the surviving spouse pursuant to section 2106.16 of the 1,540
Revised Code;
(2) A distributee; 1,542
(3) A purchaser. 1,544
(C) The executor or administrator may transfer title to an 1,546
automobile owned by the decedent without the approval of the 1,547
probate court to any of the following: 1,548
(1) A legatee entitled to the automobile under the terms 1,551
of the will;
33
(2) A distributee if the distribution of the automobile is 1,554
made without court order pursuant to section 2113.55 of the
Revised Code; 1,555
(3) A purchaser if the sale of the automobile is made 1,557
pursuant to section 2113.39 of the Revised Code. 1,558
(D) As used in division (A) of this section, "automobile" 1,560
includes a truck if the deceased spouse did not own an automobile 1,562
and if the truck was used as a method of conveyance by the 1,563
deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive. 1,565
Sec. 2107.501. (A) A specific devisee or legatee has the 1,574
right of the remaining specifically devised or bequeathed 1,575
property, and: 1,576
(1) Any balance on the purchase price, together with any 1,578
security interest owing from a purchaser to the testator at death 1,579
by reason of sale of the property; 1,580
(2) Any amount of condemnation award unpaid at death for 1,582
the taking of the property; 1,583
(3) Any proceeds unpaid at death on fire or casualty 1,585
insurance on the property; 1,586
(4) Property owned by the testator at his death as a 1,588
result of foreclosure, or obtained in lieu of foreclosure, of the 1,589
security for a specifically devised or bequeathed obligation. 1,590
(B) If specifically devised or bequeathed property is sold 1,592
by a guardian, BY AN AGENT ACTING WITHIN THE AUTHORITY OF A POWER 1,593
OF ATTORNEY, OR BY AN AGENT ACTING WITHIN THE AUTHORITY OF A 1,594
DURABLE POWER OF ATTORNEY, or if a condemnation award or 1,595
insurance proceeds are paid to a guardian, TO AN AGENT ACTING 1,596
WITHIN THE AUTHORITY OF A POWER OF ATTORNEY, OR TO AN AGENT 1,597
ACTING WITHIN THE AUTHORITY OF A DURABLE POWER OF ATTORNEY as a 1,598
result of condemnation, fire, or casualty to the property, the 1,599
specific devisee or legatee has the right to a general pecuniary 1,600
devise or bequest equal to the net proceeds of sale, the 1,601
condemnation award, or the insurance proceeds, and such a devise 1,602
34
or bequest shall be treated as property subject to section 1,603
2107.54 of the Revised Code. This section does not apply if 1,604
subsequent to the sale, condemnation, FIRE, or casualty, it is 1,605
adjudicated that the disability of the testator has ceased and 1,606
the testator survives the adjudication by one year. The right of 1,607
the specific devisee or legatee is reduced by any right he THE 1,608
SPECIFIC DEVISEE OR LEGATEE has under division (A) of this 1,609
section.
Sec. 2113.03. (A) Subject to division (D) of this 1,618
section, an estate may be released from administration under 1,619
division (B) of this section if either of the following applies: 1,620
(1) The value of the assets of the estate is thirty-five 1,622
thousand dollars or less. 1,623
(2) The value of the assets of the estate is one hundred 1,626
thousand dollars or less and either of the following applies: 1,627
(a) The decedent devised and bequeathed in a valid will 1,629
all of the assets of the decedent's estate to a person who is 1,631
named in the will as the decedent's spouse, and the decedent is 1,632
survived by that person. 1,633
(b) The decedent is survived by a spouse whose marriage to 1,635
the decedent was solemnized in a manner consistent with Chapter 1,636
3101. of the Revised Code or with a similar law of another state 1,637
or nation, the decedent died without a valid will, and the 1,638
decedent's surviving spouse is entitled to receive all of the 1,639
assets of the decedent's estate under section 2105.06 of the 1,640
Revised Code or by the operation of that section and division 1,642
(B)(1) or (2) of section 2106.13 of the Revised Code. 1,643
(B) Upon the application of any interested party, after 1,645
notice of the filing of the application has been given to the 1,646
surviving spouse and heirs at law in the manner and for the 1,647
length of time the probate court directs, and after notice to all 1,648
interested parties by publication in a newspaper of general 1,649
circulation in the county, unless the notices are waived or found 1,650
unnecessary, the court, when satisfied that division (A)(1) or 1,651
35
(2) of this section is satisfied, may enter an order relieving 1,652
the estate from administration and directing delivery of personal 1,653
property and transfer of real estate to the persons entitled to 1,654
the personal property or real estate. 1,655
For the purposes of this section, the value of an estate 1,658
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 1,659
entirely of money, stocks, bonds, or other property the value of 1,660
which is readily ascertainable, shall be determined by an 1,661
appraiser selected by the applicant, subject to the approval of 1,662
the court. The appraiser's valuation of the property shall be 1,663
reported to the court in the application to relieve the estate 1,664
from administration. The appraiser shall be paid in accordance 1,665
with section 2115.06 of the Revised Code. 1,666
For the purposes of this section, the amount of property to 1,670
be delivered or transferred to the surviving spouse, minor
children, or both, of the decedent as the allowance for support 1,671
shall be established in accordance with section 2106.13 of the 1,672
Revised Code. 1,673
When a delivery, sale, or transfer of personal property has 1,675
been ordered from an estate that has been relieved from 1,676
administration, the court may appoint a commissioner to execute 1,677
all necessary instruments of conveyance. The commissioner shall 1,678
receipt for the property, distribute the proceeds of the 1,679
conveyance upon court order, and report to the court after 1,680
distribution. 1,681
When the decedent died testate, the will shall be presented 1,683
for probate, and, if admitted to probate, the court may relieve 1,684
the estate from administration and order distribution of the 1,685
estate under the will. 1,686
An order of the court relieving an estate from 1,688
administration shall have the same effect as administration 1,689
proceedings in freeing land in the hands of an innocent purchaser 1,690
for value from possible claims of unsecured creditors. 1,691
36
(C) Any delivery of personal property or transfer of real 1,693
estate pursuant to an order relieving an estate from 1,694
administration is made subject to the limitations pertaining to 1,695
the claims of creditors set forth in divisions (B) and (C) of 1,696
section 2117.06 of the Revised Code. 1,697
(D) The release of an estate from administration under 1,699
this section does not affect any duty of any person to file an 1,700
estate tax return and certificate under division (A) of section 1,701
5731.21 of the Revised Code and does not affect the duties of a 1,702
probate court set forth in that division. 1,703
(E) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,705
PERSONS TO FILE AN APPLICATION FOR A SUMMARY RELEASE FROM 1,706
ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE OR TO 1,707
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,708
LETTERS OF ADMINISTRATION. 1,709
Sec. 2113.031. (A) AS USED IN THIS SECTION: 1,711
(1) "FINANCIAL INSTITUTION" HAS THE SAME MEANING AS IN 1,713
SECTION 5725.01 OF THE REVISED CODE. "FINANCIAL INSTITUTION" 1,715
ALSO INCLUDES A CREDIT UNION AND A FIDUCIARY THAT IS NOT A TRUST 1,716
COMPANY BUT THAT DOES TRUST BUSINESS. 1,717
(2) "FUNERAL AND BURIAL EXPENSES" MEANS WHICHEVER OF THE 1,719
FOLLOWING APPLIES: 1,720
(a) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,723
ARE INCLUDED IN THE BILL OF A FUNERAL DIRECTOR; 1,724
(b) THE FUNERAL EXPENSES OF THE DECEDENT THAT ARE NOT 1,727
INCLUDED IN THE BILL OF A FUNERAL DIRECTOR AND THAT HAVE BEEN 1,728
APPROVED BY THE PROBATE COURT;
(c) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,731
ARE DESCRIBED IN DIVISIONS (A)(2)(a) AND (b) OF THIS SECTION. 1,732
(3) "SURVIVING SPOUSE" MEANS EITHER OF THE FOLLOWING: 1,735
(a) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,738
THE SURVIVING SPOUSE AND NO MINOR CHILDREN; 1,739
(b) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,742
THE SURVIVING SPOUSE AND MINOR CHILDREN, ALL OF WHOM ARE CHILDREN 1,743
37
OF THE DECEDENT AND THE SURVIVING SPOUSE.
(B)(1) IF THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,746
DOES NOT EXCEED THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT 1,747
OF THE DECEDENT'S FUNERAL AND BURIAL EXPENSES, ANY PERSON WHO IS 1,748
NOT A SURVIVING SPOUSE AND WHO HAS PAID OR IS OBLIGATED IN 1,749
WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL EXPENSES MAY 1,750
APPLY TO THE PROBATE COURT FOR AN ORDER GRANTING A SUMMARY 1,751
RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH THIS SECTION. 1,752
(2) IF EITHER OF THE FOLLOWING APPLIES, THE DECEDENT'S 1,754
SURVIVING SPOUSE MAY APPLY TO THE PROBATE COURT FOR AN ORDER 1,755
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH 1,757
THIS SECTION:
(a) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE BEEN 1,760
PREPAID, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,761
DOES NOT EXCEED THE TOTAL OF THE FOLLOWING ITEMS: 1,762
(i) THE ALLOWANCE FOR SUPPORT THAT IS MADE UNDER DIVISION 1,765
(A) OF SECTION 2106.13 OF THE REVISED CODE TO THE SURVIVING 1,767
SPOUSE AND, IF APPLICABLE, TO THE DECEDENT'S MINOR CHILDREN AND 1,768
THAT IS DISTRIBUTABLE IN ACCORDANCE WITH DIVISION (B)(1) OR (2) 1,770
OF THAT SECTION;
(ii) AN AMOUNT, NOT EXCEEDING TWO THOUSAND DOLLARS, FOR 1,773
THE DECEDENT'S FUNERAL AND BURIAL EXPENSES REFERRED TO IN 1,774
DIVISION (A)(2)(c) OF THIS SECTION. 1,775
(b) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE NOT 1,778
BEEN PREPAID, THE DECEDENT'S SURVIVING SPOUSE HAS PAID OR IS 1,779
OBLIGATED IN WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL 1,780
EXPENSES, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,781
DOES NOT EXCEED THE TOTAL OF THE ITEMS REFERRED TO IN DIVISIONS 1,782
(B)(2)(a)(i) AND (ii) OF THIS SECTION. 1,783
(C) A PROBATE COURT SHALL ORDER A SUMMARY RELEASE FROM 1,786
ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE ONLY IF THE 1,787
COURT FINDS THAT ALL OF THE FOLLOWING ARE SATISFIED: 1,788
(1) A PERSON DESCRIBED IN DIVISION (B)(1) OF THIS SECTION 1,791
IS THE APPLICANT FOR A SUMMARY RELEASE FROM ADMINISTRATION, AND 1,793
38
THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE DOES NOT EXCEED 1,794
THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT OF THE 1,795
DECEDENT'S FUNERAL AND BURIAL EXPENSES, OR THE APPLICANT FOR A 1,796
SUMMARY RELEASE FROM ADMINISTRATION IS THE DECEDENT'S SURVIVING 1,797
SPOUSE, AND THE CIRCUMSTANCES DESCRIBED IN DIVISION (B)(2)(a) OR 1,798
(b) OF THIS SECTION APPLY. 1,799
(2) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,801
ADMINISTRATION DOES ALL OF THE FOLLOWING: 1,802
(a) DESCRIBES ALL ASSETS OF THE DECEDENT'S ESTATE THAT ARE 1,805
KNOWN TO THE APPLICANT; 1,806
(b) IS IN THE FORM THAT THE SUPREME COURT PRESCRIBES 1,809
PURSUANT TO ITS POWERS OF SUPERINTENDENCE UNDER SECTION 5 OF 1,810
ARTICLE IV, OHIO CONSTITUTION, AND IS CONSISTENT WITH THE 1,812
REQUIREMENTS OF THIS DIVISION;
(c) HAS BEEN SIGNED AND ACKNOWLEDGED BY THE APPLICANT IN 1,815
THE PRESENCE OF A NOTARY PUBLIC OR A DEPUTY CLERK OF THE PROBATE 1,816
COURT;
(d) SETS FORTH THE FOLLOWING INFORMATION IF THE DECEDENT'S 1,819
ESTATE INCLUDES A DESCRIBED TYPE OF ASSET: 1,820
(i) IF THE DECEDENT'S ESTATE INCLUDES A MOTOR VEHICLE, THE 1,823
MOTOR VEHICLE'S YEAR, MAKE, MODEL, BODY TYPE, MANUFACTURER'S 1,824
VEHICLE IDENTIFICATION NUMBER, CERTIFICATE OF TITLE NUMBER, AND 1,825
DATE OF DEATH VALUE;
(ii) IF THE DECEDENT'S ESTATE INCLUDES AN ACCOUNT 1,828
MAINTAINED BY A FINANCIAL INSTITUTION, THAT INSTITUTION'S NAME 1,829
AND THE ACCOUNT'S COMPLETE IDENTIFYING NUMBER AND DATE OF DEATH 1,830
BALANCE;
(iii) IF THE DECEDENT'S ESTATE INCLUDES ONE OR MORE SHARES 1,833
OF STOCK OR BONDS, THE TOTAL NUMBER OF THE SHARES AND BONDS AND 1,834
THEIR TOTAL DATE OF DEATH VALUE AND, FOR EACH SHARE OR BOND, ITS 1,835
SERIAL NUMBER, THE NAME OF ITS ISSUER, ITS DATE OF DEATH VALUE, 1,836
AND, IF ANY, THE NAME AND ADDRESS OF ITS TRANSFER AGENT. 1,837
(3) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,839
ADMINISTRATION IS ACCOMPANIED BY ALL OF THE FOLLOWING THAT APPLY: 1,840
39
(a) A RECEIPT, CONTRACT, OR OTHER DOCUMENT THAT CONFIRMS 1,843
THE APPLICANT'S PAYMENT OR OBLIGATION TO PAY THE DECEDENT'S 1,844
FUNERAL AND BURIAL EXPENSES OR, IF APPLICABLE IN THE CASE OF THE 1,845
DECEDENT'S SURVIVING SPOUSE, THE PREPAYMENT OF THE DECEDENT'S 1,846
FUNERAL AND BURIAL EXPENSES;
(b) AN APPLICATION FOR A CERTIFICATE OF TRANSFER AS 1,849
DESCRIBED IN SECTION 2113.61 OF THE REVISED CODE, IF AN INTEREST 1,850
IN REAL PROPERTY IS INCLUDED IN THE ASSETS OF THE DECEDENT'S 1,851
ESTATE; 1,852
(c) THE FEE REQUIRED BY DIVISION (A)(59) OF SECTION 1,855
2101.16 OF THE REVISED CODE. 1,856
(4) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,858
THERE ARE NO PENDING PROCEEDINGS FOR THE ADMINISTRATION OF THE 1,860
DECEDENT'S ESTATE AND NO PENDING PROCEEDINGS FOR RELIEF OF THE 1,861
DECEDENT'S ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,862
THE REVISED CODE. 1,863
(5) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,866
THERE ARE NO KNOWN ASSETS OF THE DECEDENT'S ESTATE OTHER THAN THE 1,867
ASSETS DESCRIBED IN THE APPLICATION.
(D) IF THE PROBATE COURT DETERMINES THAT THE REQUIREMENTS 1,870
OF DIVISION (C) OF THIS SECTION ARE SATISFIED, THE PROBATE COURT 1,872
SHALL ISSUE AN ORDER THAT GRANTS A SUMMARY RELEASE FROM 1,873
ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S ESTATE. THE 1,874
ORDER HAS, AND SHALL SPECIFY THAT IT HAS, ALL OF THE FOLLOWING 1,875
EFFECTS:
(1) IT RELIEVES THE DECEDENT'S ESTATE FROM ADMINISTRATION. 1,878
(2) IT DIRECTS THE DELIVERY TO THE APPLICANT OF THE 1,880
DECEDENT'S PERSONAL PROPERTY TOGETHER WITH THE TITLE TO THAT 1,881
PROPERTY. 1,882
(3) IT DIRECTS THE TRANSFER TO THE APPLICANT OF THE TITLE 1,884
TO ANY INTERESTS IN REAL PROPERTY INCLUDED IN THE DECEDENT'S 1,885
ESTATE. 1,886
(4) IT ELIMINATES THE DUTY OF ALL PERSONS TO FILE AN 1,888
ESTATE TAX RETURN AND CERTIFICATE UNDER DIVISION (A) OF SECTION 1,890
40
5731.21 OF THE REVISED CODE IN CONNECTION WITH THE DECEDENT'S 1,892
ESTATE.
(5) IT ELIMINATES THE NEED FOR A FINANCIAL INSTITUTION, 1,894
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN ANY 1,895
PROVISION OF DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,898
REVISED CODE TO OBTAIN, AS OTHERWISE WOULD BE REQUIRED BY ANY OF 1,899
THOSE DIVISIONS, THE WRITTEN CONSENT OF THE TAX COMMISSIONER
PRIOR TO THE DELIVERY, TRANSFER, OR PAYMENT TO THE APPLICANT OF 1,900
AN ASSET OF THE DECENDENT'S ESTATE. 1,901
(E) A CERTIFIED COPY OF AN ORDER THAT GRANTS A SUMMARY 1,904
RELEASE FROM ADMINISTRATION TOGETHER WITH A CERTIFIED COPY OF THE 1,905
APPLICATION FOR THAT ORDER CONSTITUTES SUFFICIENT AUTHORITY FOR A 1,906
FINANCIAL INSTITUTION, CORPORATION, OR OTHER ENTITY OR PERSON 1,907
REFERRED TO IN DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,910
REVISED CODE OR FOR A CLERK OF A COURT OF COMMON PLEAS TO 1,911
TRANSFER TITLE TO AN ASSET OF THE DECEDENT'S ESTATE TO THE 1,912
APPLICANT FOR THE SUMMARY RELEASE FROM ADMINISTRATION. 1,913
(F) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,916
PERSONS TO FILE AN APPLICATION TO RELIEVE AN ESTATE FROM 1,917
ADMINISTRATION UNDER SECTION 2113.03 OF THE REVISED CODE OR TO 1,919
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,920
LETTERS OF ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S 1,921
ESTATE.
Sec. 2113.61. (A)(1) When real property passes by the 1,930
laws of intestate succession or under a will, the administrator 1,931
or executor shall file in probate court, prior to the filing of 1,932
his THE ADMINISTRATOR'S OR EXECUTOR'S final account, an 1,933
application requesting the court to issue a certificate of 1,934
transfer as to the real property. Real property sold by an 1,936
executor or administrator or land registered under Chapters 5309. 1,937
and 5310. of the Revised Code are IS excepted from the 1,938
application requirement. Cases in which an order has been made 1,939
UNDER SECTION 2113.03 OF THE REVISED CODE relieving an estate
from administration and in which the order directing transfer of 1,941
41
real property to the person entitled to it may be substituted for 1,942
the certificate of transfer also are excepted from the 1,943
application requirement.
(2) IN ACCORDANCE WITH DIVISION (C)(3)(b) OF SECTION 1,946
2113.031 OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 1,948
TRANSFER OF AN INTEREST IN REAL PROPERTY INCLUDED IN THE ASSETS 1,949
OF THE DECEDENT'S ESTATE SHALL ACCOMPANY AN APPLICATION FOR A 1,950
SUMMARY RELEASE FROM ADMINISTRATION UNDER THAT SECTION. THIS 1,951
SECTION APPLIES TO THE APPLICATION FOR AND THE ISSUANCE OF THE 1,952
REQUESTED CERTIFICATE OF TRANSFER EXCEPT TO THE EXTENT THAT THE 1,953
PROBATE COURT DETERMINES THAT THE NATURE OF ANY OF THE PROVISIONS 1,954
OF THIS SECTION IS INCONSISTENT WITH THE NATURE OF A GRANT OF A 1,955
SUMMARY RELEASE FROM ADMINISTRATION. 1,956
(B) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,959
application for a certificate of transfer shall contain all of 1,960
the following:
(1) The name, place of residence at death, and date of 1,962
death of the decedent; 1,963
(2) A statement whether the decedent died testate or 1,965
intestate; 1,966
(3) The fact and date of the filing and probate of the 1,968
will, if applicable, and the fact and date of the appointment of 1,969
the administrator or executor; 1,970
(4) A description of each parcel of real property situated 1,972
in this state that is owned by the decedent at the time of his 1,973
death; 1,974
(5) Insofar as they can be ascertained, the names, ages, 1,976
places of residence, and relationship to the decedent of the 1,977
persons to whom each parcel of real property described in 1,978
division (B)(4) of this section passed by descent or devise; 1,979
(6) A statement that all the known debts of the decedent's 1,981
estate have been paid or secured to be paid, or that sufficient 1,982
other assets are in hand to complete the payment of those debts; 1,983
(7) Other pertinent information that the court requires. 1,985
42
(C) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,988
court shall issue a certificate of transfer for record in each 1,989
county in this state in which real property so passing is 1,990
situated, that shall recite all of the following:
(1) The name and date of death of the decedent; 1,992
(2) Whether the decedent died testate or intestate and, if 1,994
testate, the volume and page of the record of the will; 1,995
(3) The volume and page of the probate court record of the 1,997
administration of the estate; 1,998
(4) The names and places of residence of the devisees, the 2,000
interests passing to them, the names and places of residence of 2,001
the persons inheriting intestate, and the interests inherited by 2,002
them, in each parcel of real property described in division 2,003
(B)(4) of this section; 2,004
(5) A description of each parcel of real property 2,006
described in division (B)(4) of this section; 2,007
(6) Other information that in the opinion of the court 2,009
should be included. 2,010
(D) If an executor or administrator has failed to file an 2,012
application for a certificate of transfer before being 2,013
discharged, the application may be filed by an heir or devisee, 2,014
or a successor in interest, in the probate court in which the 2,015
testator's will was probated or, in the case of intestate 2,016
estates, in the probate court in which administration was had. 2,017
If no administration was had on an estate and if no 2,018
administration is contemplated, EXCEPT IN THE CASE OF THE GRANT 2,019
OF OR CONTEMPLATED APPLICATION FOR THE GRANT OF AN ORDER OF A 2,020
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE 2,021
REVISED CODE, an application for a certificate of transfer may be 2,023
filed by an heir or devisee, or a successor in interest, in the 2,024
probate court of the county in which the decedent was a resident 2,025
at the time of his death.
A foreign executor or administrator, when no ancillary 2,027
administration proceedings have been had or are being had in this 2,028
43
state, may file in accordance with this section an application 2,029
for a certificate of transfer in the probate court of any county 2,030
of this state in which real property of the decedent is located. 2,031
When a person who has entered into a written contract for 2,033
the sale and conveyance of an interest in real property dies 2,034
before its completion, the interest of the decedent in the 2,035
contract and the record title to the real property described in 2,036
the contract may be transferred to the persons, legatees, 2,037
devisees, or heirs at law entitled to the interest of the 2,038
decedent in the real property, in the same manner as provided in 2,039
this section and sections 2113.62 and 2113.63 of the Revised Code 2,040
for the transfer of real property. The application for the 2,041
certificate of transfer and the certificate itself also shall 2,042
recite that the real property described in the application or 2,043
certificate is subject to a written contract for its sale and 2,044
conveyance. 2,045
Sec. 2131.10. A natural person, adult or minor, referred 2,054
to in sections 2131.10 and 2131.11 of the Revised Code as the 2,055
owner, may enter into a written contract with any bank, building 2,056
and loan or savings and loan association, credit union, or 2,057
society for savings, authorized to receive money on an investment 2,058
share certificate, share account, deposit, or stock deposit, and 2,059
transacting business in this state, whereby the proceeds of the 2,060
owner's investment share certificate, share account, deposit, or 2,061
stock deposit may be made payable on the death of the owner to 2,062
another natural person or to any entity or organization, referred 2,063
to in such sections as the beneficiary, notwithstanding any 2,064
provisions to the contrary in Chapter 2107. of the Revised Code. 2,065
In creating such accounts, "payable on death" or "payable on the 2,066
death of" may be abbreviated to "P.O.D." 2,067
Every contract of an investment share certificate, share 2,069
account, deposit, or stock deposit authorized by this section 2,070
shall be deemed to contain a right on the part of the owner 2,071
during his THE OWNER'S lifetime both to withdraw the proceeds of 2,072
44
such investment share certificate, share account, deposit, or 2,074
stock deposit, in whole or in part, as though no beneficiary has 2,075
been named, and to designate a change in beneficiary. The 2,076
interest of the beneficiary shall be deemed not to vest until the 2,077
death of the owner. 2,078
No change in the designation of the beneficiary shall be 2,080
valid unless executed in the form and manner prescribed by the 2,081
bank, building and loan or savings and loan association, credit 2,082
union, or society for savings. 2,083
Sec. 5111.11. (A) As used in this section, "estate" means 2,092
all property to be administered under Title XXI of the Revised 2,094
Code and property that would be administered under that title if 2,095
not for section 2113.03 OR 2113.031 of the Revised Code. 2,096
(B) For the purpose of recovering the cost of services 2,099
correctly paid under the medical assistance program to a
recipient age fifty-five or older, the department of human 2,100
services shall institute an estate recovery program against the 2,101
property and estates of medical assistance recipients to recover 2,103
medical assistance correctly paid on their behalf to the extent
that federal law and regulations permit the implementation of 2,104
such a program OF THAT NATURE. The department shall seek to 2,106
recover medical assistance correctly paid only after the 2,107
recipient and the recipient's surviving spouse, if any, have died 2,109
and only at a time when the recipient has no surviving child who 2,110
is under age twenty-one or blind or permanently and totally 2,111
disabled.
The department may enter into a contract with any person 2,113
under which the person administers the estate recovery program on 2,114
behalf of the department or performs any of the functions 2,116
required to carry out the program. The contract may provide for 2,117
the person to be compensated from the property recovered from the 2,118
estates of medical assistance recipients or may provide for such 2,119
other ANOTHER manner of compensation as is agreed to by the 2,121
person and the department. Regardless of whether it is 2,122
45
administered by the department or a person under contract with 2,123
the department, the program shall be administered in accordance 2,124
with applicable requirements of federal law and regulations and 2,125
state law and rules.
(C) The department may waive seeking recovery of medical 2,128
assistance correctly paid if the director of human services 2,129
determines that recovery would work an undue hardship. The 2,130
director, in accordance with Chapter 119. of the Revised Code, 2,131
shall adopt rules establishing procedures for waiver of recovery 2,132
due to an undue hardship, which shall meet the standards 2,133
specified by the United States secretary of health and human 2,135
services under 42 U.S.C. 1396p(b)(3), as amended. 2,137
(D) Any action that may be taken by the department under 2,140
section 5111.111 of the Revised Code may be taken by a person 2,142
administering the program, or performing actions specified in 2,143
that section, pursuant to a contract with the department.
Sec. 5302.01. The forms set forth in sections, 5302.05, 2,152
5302.07, 5302.09, 5302.11, 5302.12, 5302.14, and 5302.17, AND 2,154
5302.22 of the Revised Code may be used and shall be sufficient 2,155
for their respective purposes. They shall be known as "Statutory 2,156
Forms" and may be referred to as such. They may be altered as
circumstances require, and the authorization of such forms shall 2,157
not prevent the use of other forms. Wherever the phrases defined 2,158
in sections 5302.06, 5302.08, 5302.10, and 5302.13 of the Revised 2,159
Code are to be incorporated in instruments by reference, the 2,160
method of incorporation as indicated in the statutory forms shall 2,161
be sufficient, but shall not preclude other methods.
Sec. 5302.02. The rules and definitions contained in 2,170
sections 5302.03, 5302.04, 5302.06, 5302.08, 5302.10, 5302.13, 2,171
5302.17, 5302.18, 5302.19, 5302.20, and 5302.21, AND 5302.22 of 2,172
the Revised Code apply to all deeds or other instruments relating 2,173
to real estate, whether the statutory forms or other forms are 2,174
used, where the instruments are executed on or after October 1, 2,175
1965, OR, IN RELATION TO THE RULES AND DEFINITIONS CONTAINED IN 2,176
46
SECTION 5302.22 OF THE REVISED CODE, ON OR AFTER THE EFFECTIVE
DATE OF THIS AMENDMENT. 2,177
Sec. 5302.22. (A) A DEED CONVEYING ANY INTEREST IN REAL 2,179
PROPERTY, AND IN SUBSTANCE FOLLOWING THE FORM SET FORTH IN THIS 2,180
DIVISION, WHEN DULY EXECUTED IN ACCORDANCE WITH CHAPTER 5301. OF 2,181
THE REVISED CODE AND RECORDED IN THE OFFICE OF THE COUNTY 2,182
RECORDER, CREATES A PRESENT INTEREST AS SOLE OWNER, TENANT IN 2,183
COMMON, OR SURVIVORSHIP TENANT IN THE GRANTEE, AND A TRANSFER ON 2,184
DEATH INTEREST IN THE BENEFICIARY OR BENEFICIARIES, AND UPON THE 2,186
DEATH OF THE GRANTEE, OR THE LAST TO DIE OF ALL SURVIVORSHIP 2,187
TENANT GRANTEES, VESTS THE INTEREST OF THE DECEDENT IN THE 2,188
BENEFICIARY OR BENEFICIARIES. THE DEED DESCRIBED IN THIS 2,189
DIVISION SHALL IN SUBSTANCE CONFORM TO THE FOLLOWING FORM:
"TRANSFER ON DEATH DEED 2,190
.................... (MARITAL STATUS), OF ................. 2,192
COUNTY, .................... (FOR VALUABLE CONSIDERATION PAID, IF 2,193
ANY), GRANT(S) (WITH COVENANTS, IF ANY), TO .................... 2,194
WHOSE TAX MAILING ADDRESS IS ...................., TRANSFER ON 2,195
DEATH TO ...................., BENEFICIARY(S), THE FOLLOWING REAL 2,196
PROPERTY:
(DESCRIPTION OF LAND OR INTEREST IN LAND AND ENCUMBRANCES, 2,198
RESERVATIONS, AND EXCEPTIONS, IF ANY.) 2,199
PRIOR INSTRUMENT REFERENCE: .............................. 2,201
...................., WIFE (HUSBAND) OF THE GRANTOR, RELEASES ALL 2,203
RIGHTS OF DOWER THEREIN. 2,204
WITNESS .................... HAND THIS .................... 2,206
DAY OF ...................." 2,207
(EXECUTION IN ACCORDANCE WITH CHAPTER 5301. OF THE REVISED 2,209
CODE)
(B) ANY PERSON WHO, UNDER THE REVISED CODE OR THE COMMON 2,212
LAW OF THIS STATE, OWNS REAL PROPERTY OR ANY INTEREST IN REAL 2,213
PROPERTY AS A SOLE OWNER, A TENANT IN COMMON, A SURVIVORSHIP 2,214
TENANT, OR A JOINT TENANT WITH A RIGHT OF SURVIVORSHIP MAY CREATE 2,215
AN INTEREST IN THE REAL PROPERTY TRANSFERABLE ON DEATH BY 2,216
47
EXECUTING AND RECORDING A DEED AS PROVIDED IN THIS SECTION 2,217
CONVEYING THE PERSON'S ENTIRE, SEPARATE INTEREST IN THE REAL 2,218
PROPERTY TO ONE OR MORE INDIVIDUALS, INCLUDING THE GRANTOR, AND 2,219
DESIGNATING ONE OR MORE OTHER PERSONS, IDENTIFIED IN THE DEED BY 2,220
NAME, AS TRANSFER ON DEATH BENEFICIARIES. 2,221
A DEED CONVEYING AN INTEREST IN REAL PROPERTY THAT INCLUDES 2,223
A TRANSFER ON DEATH BENEFICIARY DESIGNATION NEED NOT BE SUPPORTED 2,224
BY CONSIDERATION AND NEED NOT BE DELIVERED TO THE TRANSFER ON 2,225
DEATH BENEFICIARY TO BE EFFECTIVE. 2,226
(C) UPON THE DEATH OF ANY INDIVIDUAL WHO OWNS REAL 2,228
PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A 2,229
TRANSFER ON DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER 2,230
ON DEATH DEED AS PROVIDED IN THIS SECTION, OR UPON THE DEATH OF 2,231
THE LAST TO DIE OF ALL SURVIVORSHIP TENANTS WHO OWN PROPERTY OF 2,232
THAT NATURE, THE DECEASED OWNER'S INTEREST SHALL BE TRANSFERRED 2,233
ONLY TO THE TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN 2,234
THE DEED BY NAME AND WHO ARE LIVING OR IN EXISTENCE ON THE DATE 2,235
OF DEATH OF THE DECEASED OWNER. THE TRANSFER OF THE DECEASED 2,236
OWNER'S INTEREST SHALL BE RECORDED BY PRESENTING TO THE COUNTY 2,237
AUDITOR AND FILING WITH THE COUNTY RECORDER AN AFFIDAVIT, 2,238
ACCOMPANIED BY A CERTIFIED COPY OF A DEATH CERTIFICATE FOR THE 2,239
DECEASED OWNER. THE AFFIDAVIT SHALL RECITE THE NAME AND ADDRESS 2,240
OF EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO IS LIVING OR 2,241
IN EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH, THE DATE 2,242
OF THE DECEASED OWNER'S DEATH, A DESCRIPTION OF THE SUBJECT REAL 2,243
PROPERTY OR INTEREST IN REAL PROPERTY, AND THE NAMES OF EACH 2,244
DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO IS NOT LIVING OR IN 2,245
EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. THE 2,246
AFFIDAVIT SHALL BE ACCOMPANIED BY A CERTIFIED COPY OF A DEATH 2,247
CERTIFICATE FOR EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO 2,248
IS NOT LIVING ON THE DATE OF THE DECEASED OWNER'S DEATH. THE 2,249
COUNTY RECORDER SHALL MAKE AN INDEX REFERENCE TO ANY AFFIDAVIT SO 2,250
FILED IN THE RECORD OF DEEDS. 2,251
UPON THE DEATH OF ANY INDIVIDUAL HOLDING REAL PROPERTY OR 2,253
48
AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A TRANSFER ON 2,254
DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER ON DEATH DEED 2,255
AS PROVIDED IN THIS SECTION, IF THE TITLE TO THE REAL PROPERTY IS 2,256
REGISTERED PURSUANT TO CHAPTER 5309. OF THE REVISED CODE, THE 2,257
PROCEDURE FOR THE TRANSFER OF THE INTEREST OF THE DECEASED OWNER 2,258
SHALL BE PURSUANT TO SECTION 5309.081 OF THE REVISED CODE. 2,259
Sec. 5302.23. (A) ANY DEED CONTAINING LANGUAGE THAT SHOWS 2,261
A CLEAR INTENT TO DESIGNATE A TRANSFER ON DEATH BENEFICIARY SHALL 2,262
BE LIBERALLY CONSTRUED TO DO SO. 2,263
(B) REAL PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS 2,265
SUBJECT TO A TRANSFER ON DEATH BENEFICIARY DESIGNATION AS 2,266
PROVIDED IN SECTION 5302.22 OF THE REVISED CODE OR AS DESCRIBED 2,267
IN DIVISION (A) OF THIS SECTION HAS ALL OF THE FOLLOWING 2,268
CHARACTERISTICS AND RAMIFICATIONS: 2,269
(1) A TRANSFER ON DEATH DEED MAY CONTAIN A DESIGNATION OF 2,271
ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH 2,272
BENEFICIARIES, WHO SHALL TAKE THE INTEREST OF THE DECEASED OWNER 2,273
IF A NAMED DESIGNATED TRANSFER ON DEATH BENEFICIARY IS NOT LIVING 2,274
OR IN EXISTENCE ON THE DATE OF DEATH OF THE DECEASED OWNER. 2,275
PERSONS DESIGNATED AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES 2,276
SHALL BE IDENTIFIED IN THE DEED BY NAME. 2,277
(2) AN INTEREST OF A DECEASED OWNER MAY BE TRANSFERRED 2,279
ONLY TO TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN THE 2,280
DEED BY NAME AND WHO ARE LIVING OR IN EXISTENCE ON THE DATE OF 2,281
THE DECEASED OWNER'S DEATH. IF THERE IS A DESIGNATION OF MORE 2,282
THAN ONE TRANSFER ON DEATH BENEFICIARY, THE BENEFICIARIES SHALL 2,283
TAKE TITLE IN THE INTEREST AS TENANTS IN COMMON UNLESS THE 2,284
DESIGNATION CLEARLY SHOWS AN INTENT TO CREATE A SURVIVORSHIP 2,285
TENANCY AMONG THE NAMED BENEFICIARIES. 2,286
(3) THE INTEREST IN REAL PROPERTY THAT OTHERWISE WOULD 2,288
HAVE PASSED TO A DESIGNATED TRANSFER ON DEATH BENEFICIARY BUT 2,289
THAT FAILS TO PASS BECAUSE NO DESIGNATED TRANSFER ON DEATH 2,290
BENEFICIARY IS LIVING OR IN EXISTENCE ON THE DATE OF THE DECEASED 2,291
OWNER'S DEATH SHALL BE DISTRIBUTED AS PART OF THE PROBATE ESTATE 2,292
49
OF THE DECEASED OWNER OF THE INTEREST. 2,293
(4) THE DESIGNATION OF A TRANSFER ON DEATH BENEFICIARY HAS 2,295
NO EFFECT ON THE OWNERSHIP OF REAL PROPERTY, AND A DESIGNATED 2,296
TRANSFER ON DEATH BENEFICIARY, AS A DESIGNATED TRANSFER ON DEATH 2,297
BENEFICIARY, HAS NO INTEREST IN THE REAL PROPERTY, UNTIL EITHER 2,298
THE DEATH OF THE SOLE OWNER OR THE TENANT IN COMMON OR THE DEATH 2,299
OF ALL SURVIVORSHIP TENANTS.
(5) THE DESIGNATION IN A DEED OF ANY TRANSFER ON DEATH 2,301
BENEFICIARY MAY BE REVOKED OR CHANGED AT ANY TIME, WITHOUT THE 2,302
CONSENT OF THAT DESIGNATED TRANSFER ON DEATH BENEFICIARY, BY A 2,303
SOLE OWNER, A TENANT IN COMMON, OR A SURVIVORSHIP TENANT, BY 2,304
EXECUTING IN ACCORDANCE WITH CHAPTER 5301. OF THE REVISED CODE 2,305
AND RECORDING A DEED CONVEYING THE GRANTOR'S ENTIRE, SEPARATE 2,306
INTEREST IN THE REAL PROPERTY TO ONE OR MORE PERSONS, INCLUDING 2,307
THE GRANTOR, WITH OR WITHOUT THE DESIGNATION OF ANOTHER TRANSFER 2,308
ON DEATH BENEFICIARY.
(6) A FEE SIMPLE TITLE, LEASEHOLD INTEREST, OR LAND 2,310
CONTRACT VENDEE'S INTEREST IN REAL PROPERTY, OR ANY FRACTIONAL 2,311
INTEREST IN ANY OF THESE INTERESTS, MAY BE SUBJECTED TO A 2,312
TRANSFER ON DEATH BENEFICIARY DESIGNATION. 2,313
(7) A DESIGNATED TRANSFER ON DEATH BENEFICIARY TAKES ONLY 2,315
THE INTEREST THAT THE DECEASED OWNER OR OWNERS HELD ON THE DATE 2,316
OF DEATH, SUBJECT TO ALL ENCUMBRANCES, RESERVATIONS, AND 2,317
EXCEPTIONS.
(8) NO RIGHTS OF ANY LIENHOLDER, INCLUDING, BUT NOT 2,319
LIMITED TO, ANY MORTGAGEE, JUDGMENT CREDITOR, OR MECHANIC'S LIEN 2,320
HOLDER, SHALL BE AFFECTED BY THE DESIGNATION OF A TRANSFER ON 2,321
DEATH BENEFICIARY PURSUANT TO THIS SECTION AND SECTION 5302.22 OF 2,322
THE REVISED CODE. IF ANY LIENHOLDER TAKES ACTION TO ENFORCE THE 2,323
LIEN, BY FORECLOSURE OR OTHERWISE THROUGH A COURT PROCEEDING, IT 2,324
IS NOT NECESSARY TO JOIN THE TRANSFER ON DEATH BENEFICIARY AS A 2,325
PARTY DEFENDANT IN THE ACTION UNLESS THE TRANSFER ON DEATH 2,326
BENEFICIARY HAS ANOTHER INTEREST IN THE REAL PROPERTY THAT IS 2,327
CURRENTLY VESTED.
50
(9) ANY TRANSFER ON DEATH OF REAL PROPERTY OR OF AN 2,329
INTEREST IN REAL PROPERTY THAT RESULTS FROM A DEED DESIGNATING A 2,330
TRANSFER ON DEATH BENEFICIARY IS NOT TESTAMENTARY. 2,331
Sec. 5731.21. (A)(1)(a) Except as provided under division 2,340
(A)(3) of this section, the executor or administrator, or, if no 2,341
executor or administrator has been appointed, then such other 2,342
ANOTHER person in possession of property, the transfer of which 2,343
is subject to estate taxes under section 5731.02 or division (A) 2,345
of section 5731.19 of the Revised Code, shall file an estate tax 2,346
return, within nine months of the date of the decedent's death, 2,347
in the form prescribed by the tax commissioner, in duplicate, 2,348
with the probate court of the county. The return shall include 2,349
all property the transfer of which is subject to estate taxes, 2,350
whether such THAT property is transferred under the last will and 2,352
testament of the decedent or otherwise. The time for filing the
return may be extended by the tax commissioner. 2,353
(b) The estate tax return described in division (A)(1)(a) 2,355
of this section shall be accompanied by a certificate, in the 2,356
form prescribed by the tax commissioner, that is signed by the 2,357
executor, administrator, or other person required to file the 2,358
return, and that states all of the following: 2,359
(i) The fact that the return was filed; 2,361
(ii) The date of the filing of the return; 2,363
(iii) The fact that the estate taxes under section 5731.02 2,365
or division (A) of section 5731.19 of the Revised Code, that are 2,366
shown to be due in the return, have been paid in full; 2,367
(iv) If applicable, the fact that real property listed in 2,369
the inventory for the decedent's estate is included in the 2,370
return; 2,371
(v) If applicable, the fact that real property not listed 2,373
in the inventory for the decedent's estate, including, but not 2,374
limited to, survivorship tenancy property as described in section 2,375
5302.17 of the Revised Code OR TRANSFER ON DEATH PROPERTY AS 2,376
DESCRIBED IN SECTIONS 5302.22 AND 5302.23 OF THE REVISED CODE, 2,377
51
also is included in the return. In this regard, the certificate 2,378
additionally shall describe that real property by the same 2,379
description used in the return.
(2) The probate court shall forward one copy of the estate 2,381
tax return described in division (A)(1)(a) of this section to the 2,382
tax commissioner. 2,383
(3) If the value of the gross estate of the decedent is 2,385
twenty-five thousand dollars or less and the decedent was a 2,386
resident of this state, the person otherwise required to file a 2,387
return may file a return, but shall not be required to do so. IF 2,389
A PROBATE COURT ISSUES AN ORDER THAT GRANTS A SUMMARY RELEASE 2,390
FROM ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE UNDER 2,391
SECTION 2113.031 OF THE REVISED CODE, THAT ORDER ELIMINATES THE 2,392
DUTY OF ALL PERSONS TO FILE AN ESTATE TAX RETURN AND CERTIFICATE 2,393
UNDER DIVISIONS (A)(1)(a) AND (b) OF THIS SECTION WITH RESPECT TO 2,395
THE ESTATE FOR WHICH THE ORDER WAS GRANTED.
(4)(a) Upon receipt of the estate tax return described in 2,397
division (A)(1)(a) of this section and the accompanying 2,398
certificate described in division (A)(1)(b) of this section, the 2,399
probate court promptly shall give notice of the return, by a form 2,400
prescribed by the tax commissioner, to the county auditor. The 2,401
auditor then shall make a charge based upon the notice and shall 2,402
certify a duplicate of the charge to the county treasurer. The 2,403
treasurer then shall collect, subject to division (A) of section 2,404
5731.25 of the Revised Code or any other statute extending the 2,405
time for payment of an estate tax, the tax so charged. 2,406
(b) Upon receipt of the return and the accompanying 2,408
certificate, the probate court also shall forward the certificate 2,409
to the auditor. When satisfied that the estate taxes under 2,410
section 5731.02 or division (A) of section 5731.19 of the Revised 2,411
Code, that are shown to be due in the return, have been paid in 2,412
full, the auditor shall stamp the certificate so forwarded to 2,413
verify that payment. The auditor then shall return the stamped 2,414
certificate to the probate court. 2,415
52
(5)(a) The certificate described in division (A)(1)(b) of 2,417
this section is a public record subject to inspection and copying 2,418
in accordance with section 149.43 of the Revised Code. It shall 2,419
be kept in the records of the probate court pertaining to the 2,420
decedent's estate and is not subject to the confidentiality 2,421
provisions of section 5731.90 of the Revised Code. 2,422
(b) All persons are entitled to rely on the statements 2,424
contained in a certificate as described in division (A)(1)(b) of 2,425
this section if it has been filed in accordance with that 2,426
division, forwarded to a county auditor and stamped in accordance 2,427
with division (A)(4) of this section, and placed in the records 2,428
of the probate court pertaining to the decedent's estate in 2,429
accordance with division (A)(5)(a) of this section. The real 2,430
property referred to in the certificate shall be free of, and may 2,431
be regarded by all persons as being free of, any lien for estate 2,432
taxes under section 5731.02 and division (A) of section 5731.19 2,433
of the Revised Code. 2,434
(B) An estate tax return filed under this section, in the 2,436
form prescribed by the tax commissioner, and showing that no 2,437
estate tax is due shall result in a determination that no estate 2,438
tax is due, if the tax commissioner, within three months after 2,439
the receipt of the return by the department of taxation, fails to 2,440
file exceptions to the return in the probate court of the county 2,441
in which the return was filed. A copy of exceptions to such a 2,442
return OF THAT NATURE, when the tax commissioner files them 2,443
within that period, shall be sent by ordinary mail to the person 2,444
who filed the return. The tax commissioner is not bound under 2,445
this division by a determination that no estate tax is due, with 2,446
respect to property not disclosed in the return. 2,447
(C) If the executor, administrator, or other person 2,449
required to file an estate tax return fails to file it within 2,450
nine months of the date of the decedent's death, the tax 2,451
commissioner may determine the estate tax in such THAT estate and 2,453
issue a certificate of determination in the same manner as is
53
provided in division (B) of section 5731.27 of the Revised Code. 2,454
Such A certificate of determination OF THAT NATURE has the same 2,456
force and effect as though a return had been filed and a 2,457
certificate of determination issued with respect to the return. 2,458
Section 2. That existing sections 319.54, 1109.07, 2,460
1339.411, 1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2,463
2106.18, 2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 2,464
5302.02, and 5731.21 of the Revised Code are hereby repealed. 2,465