As Passed by the House 1
123rd General Assembly 4
Regular Session Am. Sub. H. B. No. 313 5
1999-2000 6
REPRESENTATIVE SALERNO-TIBERI-SULZER-O'BRIEN-DePIERO-BOYD- 8
MOTTLEY-CORE-AMSTUTZ-BARRETT-SULLIVAN-VERICH-WOMER BENJAMIN- 9
BARNES-JONES 10
_________________________________________________________________ 11
A B I L L
To amend sections 319.54, 1109.07, 1339.411, 13
2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 15
2106.18, 2107.501, 2113.03, 2113.61, 2131.10, 16
5111.11, and 5731.21 and to enact section
2113.031 of the Revised Code to permit, without 18
appointing a fiduciary or following release from 19
administration procedures, the transfer of titled
assets of a decedent to certain persons who pay 20
or are obligated to pay the decedent's funeral
expenses; to permit any person, entity, or 21
organization to be a beneficiary of a POD bank 22
account; to remove the requirement that the value 24
of the two automobiles that a decedent's
surviving spouse may select from the decedent's 25
estate be determined by an appraisal and to 26
permit the surviving spouse to select a truck
under that law even if the decedent owned an 27
automobile; to extend the statutory exemption to 29
the doctrine of ademption to a sale of
specifically devised or bequeathed property by an 30
agent acting under a power of attorney or durable
power of attorney; and to specify the 32
circumstances under which a spendthrift provision
in a trust that holds property granted to a skip 33
person and qualifying as a nontaxable gift for 34
purposes of the federal generation-skipping
2
transfer tax would or would not cause a 35
forfeiture or postponement of an interest in that 36
property.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 38
Section 1. That sections 319.54, 1109.07, 1339.411, 40
2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 2107.501, 42
2113.03, 2113.61, 2131.10, 5111.11, and 5731.21 be amended and 43
section 2113.031 of the Revised Code be enacted to read as 45
follows:
Sec. 319.54. (A) On all moneys collected by the county 54
treasurer on any tax duplicate of the county, other than estate 55
tax duplicates, and on all moneys received as advance payments of 56
personal property and classified property taxes, the county 57
auditor, on settlement with the treasurer and tax commissioner, 58
on or before the date prescribed by law for such settlement or 59
any lawful extension of such date, shall be allowed as 60
compensation for the county auditor's services the following 61
percentages: 62
(1) On the first one hundred thousand dollars, two and 64
one-half per cent; 65
(2) On the next two million dollars, eight thousand three 67
hundred eighteen ten-thousandths of one per cent; 68
(3) On the next two million dollars, six thousand six 70
hundred fifty-five ten-thousandths of one per cent; 71
(4) On all further sums, one thousand six hundred 73
sixty-three ten-thousandths of one per cent. 74
If any settlement is not made on or before the date 76
prescribed by law for such settlement or any lawful extension of 77
such date, the aggregate compensation allowed to the auditor 78
shall be reduced one per cent for each day such settlement is 79
delayed after the prescribed date. No penalty shall apply if the 80
auditor and treasurer grant all requests for advances up to 81
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ninety per cent of the settlement pursuant to section 321.34 of 82
the Revised Code. The compensation allowed in accordance with 83
this section on settlements made before the dates prescribed by 84
law, or the reduced compensation allowed in accordance with this 85
section on settlements made after the date prescribed by law or 86
any lawful extension of such date, shall be apportioned ratably 87
by the auditor and deducted from the shares or portions of the 88
revenue payable to the state as well as to the county, townships, 89
municipal corporations, and school districts. 90
(B) From all moneys collected by the county treasurer on 92
any tax duplicate of the county, other than estate tax 93
duplicates, and on all moneys received as advance payments of 94
personal property and classified property taxes, there shall be 95
paid into the county treasury to the credit of the real estate 96
assessment fund created by section 325.31 of the Revised Code, an 97
amount to be determined by the county auditor, which shall not 98
exceed the following percentages: 99
(1) On the first one hundred thousand dollars, three and 101
one-half per cent; 102
(2) On the next three million dollars, one and 104
three-eighths per cent; 105
(3) On the next three million dollars, one per cent; 107
(4) On all further sums not exceeding one hundred fifty 109
million dollars, three-quarters of one per cent; 110
(5) On amounts exceeding one hundred fifty million 112
dollars, six-tenths of one per cent. 113
Such compensation shall be apportioned ratably by the 115
auditor and deducted from the shares or portions of the revenue 116
payable to the state as well as to the county, townships, 117
municipal corporations, and school districts. 118
(C) Each county auditor shall receive four per cent of the 120
amount of tax collected and paid into the county treasury, on 121
property omitted and placed by the county auditor on the tax 122
duplicate. 123
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(D) On all estate tax moneys collected by the county 125
treasurer, the county auditor, on settlement semiannually with 126
the tax commissioner, shall be allowed, as compensation for the 127
auditor's services under Chapter 5731. of the Revised Code, the 129
following percentages: 130
(1) Four per cent on the first one hundred thousand 132
dollars; 133
(2) One-half of one per cent on all additional sums. 135
Such percentages shall be computed upon the amount 137
collected and reported at each semiannual settlement, and shall 138
be for the use of the general fund of the county. 139
(E) On all cigarette license moneys collected by the 141
county treasurer, the county auditor, on settlement semiannually 142
with the treasurer, shall be allowed as compensation for the 143
auditor's services in the issuing of such licenses one-half of 145
one per cent of such moneys, to be apportioned ratably and 146
deducted from the shares of the revenue payable to the county and 147
subdivisions, for the use of the general fund of the county. 148
(F) The county auditor shall charge and receive fees as 150
follows: 151
(1) For deeds of land sold for taxes to be paid by the 153
purchaser, five dollars; 154
(2) For the transfer or entry of land, lot, or part of 156
lot, to be paid by the person requiring it, fifty cents for each 157
transfer; 158
(3) For receiving statements of value and administering 160
section 319.202 of the Revised Code, one dollar, or ten cents per 161
hundred dollars for each one hundred dollars, or fraction of one 162
hundred dollars, whichever is greater, of the value of the real 164
property transferred or, for sales occurring on or after January 165
1, 2000, the value of the used manufactured home or used mobile 168
home, as defined in division (A)(6) of section 5739.0210 of the 170
Revised Code, transferred, except no fee shall be charged when 171
the transfer is made: 172
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(a) To or from the United States, this state, or any 174
instrumentality, agency, or political subdivision of the United 175
States or this state; 176
(b) Solely in order to provide or release security for a 178
debt or obligation; 179
(c) To confirm or correct a deed previously executed and 181
recorded; 182
(d) To evidence a gift, in trust or otherwise and whether 184
revocable or irrevocable, between husband and wife, or parent and 185
child or the spouse of either; 186
(e) On sale for delinquent taxes or assessments; 188
(f) Pursuant to court order, to the extent that such 190
transfer is not the result of a sale effected or completed 191
pursuant to such order; 192
(g) Pursuant to a reorganization of corporations or 194
unincorporated associations or pursuant to the dissolution of a 195
corporation, to the extent that the corporation conveys the 196
property to a stockholder as a distribution in kind of the 197
corporation's assets in exchange for the stockholder's shares in 198
the dissolved corporation; 199
(h) By a subsidiary corporation to its parent corporation 201
for no consideration, nominal consideration, or in sole 202
consideration of the cancellation or surrender of the 203
subsidiary's stock; 204
(i) By lease, whether or not it extends to mineral or 206
mineral rights, unless the lease is for a term of years renewable 207
forever; 208
(j) When the value of the real property or the 210
manufactured or mobile home or the value of the interest that is 212
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 214
manufactured or mobile home, being transferred to the builder of 215
a new residence or to the dealer of a new manufactured or mobile 216
home when the former residence is traded as part of the 217
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consideration for the new residence or new manufactured or mobile 218
home;
(l) To a grantee other than a dealer in real property or 220
in manufactured or mobile homes, solely for the purpose of, and 221
as a step in, the prompt sale of the real property or 222
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 224
and tangible consideration readily convertible into money is paid 225
or to be paid for the real estate or manufactured or mobile home 226
and the transaction is not a gift; 228
(n) Pursuant to division (B) of section 317.22 of the 230
Revised Code, or to section 2113.61 of the Revised Code, between 232
spouses or to a surviving spouse pursuant to section 5302.17 of 233
the Revised Code as it existed prior to April 4, 1985, between 234
persons pursuant to section 5302.17 or 5302.18 of the Revised 235
Code on or after April 4, 1985, to a person who is a surviving, 236
survivorship tenant pursuant to section 5302.17 of the Revised 237
Code on or after April 4, 1985, or pursuant to section 5309.45 of 238
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 240
deceased; 241
(p) Of an easement or right-of-way when the value of the 243
interest conveyed does not exceed one thousand dollars; 244
(q) Of property sold to a surviving spouse pursuant to 246
section 2106.16 of the Revised Code; 247
(r) To or from an organization exempt from federal income 249
taxation under section 501(c)(3) of the "Internal Revenue Code of 250
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 251
transfer is without consideration and is in furtherance of the 252
charitable or public purposes of such organization; 253
(s) Among the heirs at law or devisees, including a 255
surviving spouse, of a common decedent, when no consideration in 256
money is paid or to be paid for the real property or manufactured 257
or mobile home; 258
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(t) To a trustee of a trust, when the grantor of the trust 260
has reserved an unlimited power to revoke the trust; 261
(u) To the grantor of a trust by a trustee of the trust, 263
when the transfer is made to the grantor pursuant to the exercise 264
of the grantor's power to revoke the trust or to withdraw trust 265
assets;
(v) To the beneficiaries of a trust if the fee was paid on 267
the transfer from the grantor of the trust to the trustee or if 268
the transfer is made pursuant to trust provisions which became 269
irrevocable at the death of the grantor; 270
(w) To a corporation for incorporation into a sports 272
facility constructed pursuant to section 307.696 of the Revised 273
Code; 274
(x) BETWEEN PERSONS PURSUANT TO SECTION 5302.18 OF THE 276
REVISED CODE.
The auditor shall compute and collect the fee. The auditor 278
shall maintain a numbered receipt system, as prescribed by the 279
tax commissioner, and use such receipt system to provide a 280
receipt to each person paying a fee. The auditor shall deposit 281
the receipts of the fees on conveyances in the county treasury 282
daily to the credit of the general fund of the county. 283
The real property transfer fee provided for in division 285
(F)(3) of this section shall be applicable to any conveyance of 286
real property presented to the auditor on or after January 1, 287
1968, regardless of its time of execution or delivery. 288
Sec. 1109.07. (A) When a deposit is made in the name of 299
two or more persons, payable to either or the survivor, the bank 300
may pay all of the deposit, any part of the deposit, or any 301
interest earned on the deposit, to either of the named persons, 302
or the guardian of the estate of either of the named persons, 303
whether or not the other person is living. The receipt or 304
acquittance of the person paid is a sufficient release and 305
discharge of the bank for any payments made from the account to 306
that person.
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(B) A bank may enter into a written contract with a 308
natural person for the proceeds of the person's deposits to be 310
payable on the death of that person to another natural person OR 311
TO ANY ENTITY OR ORGANIZATION in accordance with the terms, 313
restrictions, and limitations set forth in sections 2131.10 and 314
2131.11 of the Revised Code.
Sec. 1339.411. (A)(1) Except as provided in divisions 324
(A)(2) and, (3), AND (4) of this section, a spendthrift provision 325
in an instrument that creates an inter vivos or testamentary 326
trust shall not cause any forfeiture or postponement of any 328
interest in property that satisfies both of the following:
(a) It is granted to a surviving spouse of the testator or 330
other settlor. 331
(b) It qualifies for the federal estate tax marital 333
deduction allowed by subtitle SUBTITLE B, Chapter 11, of the 335
"Internal Revenue Code of 1986," 26 U.S.C.A. 2056, as amended, or 336
the estate tax marital deduction allowed by division (A) of 337
section 5731.15 of the Revised Code. 338
(2) Division (A)(1) of this section does not apply if an 341
instrument that creates an inter vivos or testamentary trust 342
expressly states the intention of the testator or other settlor 343
that obtaining a marital deduction as described in division 344
(A)(1)(b) of this section is less important than enforcing the 346
forfeiture or postponement of the interest in property in 347
accordance with the spendthrift provision in the instrument. 348
(3) DIVISION (A)(1) OF THIS SECTION APPLIES ONLY TO THE 351
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION 352
AND DOES NOT APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT 353
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE 354
DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A 355
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING 356
THE TRUST ESTATE. 357
(4) Division (A)(1) of this section does not apply to any 361
beneficiary of an inter vivos or testamentary trust other than 362
9
the surviving spouse of the testator or other settlor or to any 363
inter vivos or testamentary trust of which the surviving spouse 364
of the testator or other settlor is a beneficiary if an interest 365
in property does not qualify for a marital deduction as described 366
in division (A)(1)(b) of this section. 367
(B)(1) Except as provided in divisions (B)(2) and (3) of 370
this section, if an instrument creating an inter vivos or 371
testamentary trust includes a spendthrift provision and the trust 373
holds shares in an S corporation, the spendthrift provision shall 374
not cause any forfeiture or postponement of any beneficial 375
interest, income, principal, or other interest in the shares of 376
the S corporation held by the trust. For purposes of division 378
(B)(1) of this section, "S corporation" has the same meaning as 379
in section 1361 of the "Internal Revenue Code of 1986," 26 U.S.C. 383
1361. 384
(2) Division (B)(1) of this section does not apply if an 387
instrument that creates an inter vivos or testamentary trust 388
expressly states the intention of the testator or other settlor
that maintenance of the corporation's status as an S corporation 390
is less important than enforcing the forfeiture or postponement 391
of any beneficial interest, income, principal, or other interest 392
in the S corporation shares in accordance with the spendthrift 394
provision in the instrument.
(3) Division (B)(1) of this section applies only to the 397
forfeiture or postponement portions of a spendthrift provision 398
and does not apply to any portion of a spendthrift provision that
prohibits a beneficiary from assigning, alienating, or otherwise 399
disposing of any beneficiary BENEFICIAL interest in a trust or 400
prohibits a creditor of a beneficiary from attaching or otherwise 402
encumbering the trust estate.
(4)(C)(1) EXCEPT AS PROVIDED IN DIVISIONS (C)(2) AND (3) 405
OF THIS SECTION, A SPENDTHRIFT PROVISION IN AN INSTRUMENT THAT 408
CREATES AN INTER VIVOS OR TESTAMENTARY TRUST SHALL NOT CAUSE ANY 409
FORFEITURE OR POSTPONEMENT OF ANY INTEREST IN PROPERTY THAT 410
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SATISFIES BOTH OF THE FOLLOWING: 411
(a) IT IS GRANTED TO A PERSON WHO IS A SKIP PERSON UNDER 413
THE FEDERAL GENERATION-SKIPPING TRANSFER TAX IMPOSED BY SUBTITLE 415
B, CHAPTER 13, OF THE "INTERNAL REVENUE CODE OF 1986," 26 419
U.S.C.A. 2601-2663, AS AMENDED. 420
(b) IT QUALIFIES AS A NONTAXABLE GIFT UNDER SECTION 423
2642(c) OF THE "INTERNAL REVENUE CODE OF 1986," 26 U.S.C.A 426
2642(c).
(2) DIVISION (C)(1) OF THIS SECTION DOES NOT APPLY IF AN 428
INSTRUMENT THAT CREATES AN INTER VIVOS OR TESTAMENTARY TRUST 429
EXPRESSLY STATES THE INTENTION OF THE TESTATOR OR OTHER SETTLOR
THAT QUALIFYING AS A NONTAXABLE TRUST GIFT AS DESCRIBED IN 430
DIVISION (C)(1)(b) OF THIS SECTION IS LESS IMPORTANT THAN 431
ENFORCING THE FORFEITURE OR POSTPONEMENT OF THE INTEREST IN 432
PROPERTY IN ACCORDANCE WITH THE SPENDTHRIFT PROVISION IN THE 433
INSTRUMENT.
(3) DIVISION (C)(1) OF THIS SECTION APPLIES ONLY TO THE 435
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION 436
AND DOES NOT APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT 437
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE 438
DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A 439
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING 440
THE TRUST ESTATE. 441
(D) Divisions (A), (B)(1), (2), and (3)(C) of this section 445
are intended to codify certain fiduciary and trust law principles
relating to the interpretation of a testator's or other settlor's 446
intent with respect to the provisions of a trust. Divisions (A), 448
(B)(1), (2), and (3)(C) of this section apply to trust 449
instruments executed prior to and existing on the effective date 452
of this amendment, unless the trustee of a AND TO trust of that 453
nature, in a written trust amendment, elects to do otherwise. 455
Any election of that nature, when made, is irrevocable 457
INSTRUMENTS EXECUTED ON OR AFTER THE EFFECTIVE DATE OF THIS 458
AMENDMENT.
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Sec. 2101.12. The following records shall be kept by the 467
probate court: 468
(A) An administration docket, showing the grant of letters 470
of administration or letters testamentary, the name of the 471
decedent, the amount of bond and names of sureties in the bond, 472
and the date of filing and a brief note of each order or 473
proceeding relating to the estate with reference to the journal 474
or other record in which the order or proceeding is found; 475
(B) A guardian's docket, showing the name of each ward 477
and, if the ward is an infant, his THE INFANT'S age and the name 478
of his THE INFANT'S parents, the amount of bond and names of 480
sureties in any bond, any limited powers or limited duration of 481
powers, and the date of filing and a brief note of the orders and 482
proceedings as described in division (A) of this section; 483
(C) A civil docket, in which shall be noted the names of 485
parties to actions and proceedings, the date of the commencement 486
of the actions and proceedings and of the filing of the papers 487
relating to the actions and proceedings, a brief note of the 488
orders made in the actions and proceedings, and the date of 489
entering the orders; 490
(D) A journal, in which shall be kept minutes of official 492
business transacted in the probate court, or by the probate 493
judge, in civil actions and proceedings; 494
(E) A record of wills, in which the wills proved in the 496
court shall be recorded with a certificate of the probate of the 497
will, and wills proved elsewhere with the certificate of probate, 498
authenticated copies of which have been admitted to record by the 499
court; 500
(F) A final record that shall contain a complete record of 502
each cause or matter and shall be completed within ninety days 503
after the final order or judgment has been made in the cause or 504
matter; 505
(G) An execution docket, in which shall be entered a 507
memorandum of executions issued by the probate judge stating the 508
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names of the parties, the name of the person to whom the 509
execution is delivered, his THE PERSON'S return on the execution, 511
the date of issuing the execution, the amount ordered to be 512
collected, stating the costs separately from the fine or damages, 513
the payments on the execution, and the satisfaction of the 514
execution when it is satisfied; 515
(H) A marriage record, in which shall be entered licenses, 517
the names of the parties to whom a license is issued, the names 518
of the persons applying for a license, a brief statement of the 519
facts sworn to by persons applying for a license, and the returns 520
of the person solemnizing the marriage; 521
(I) A naturalization record, in which shall be entered the 523
declaration of intention of the person seeking to be naturalized, 524
the oath of the person naturalized, and the affidavit or oath of 525
witnesses who testify in his THE PERSON'S behalf, in which 526
affidavit shall be stated the place of residence of the 528
witnesses;
(J) A permanent record of all births and deaths occurring 530
within the county, reported as provided by law, which record 531
shall be kept in the form and manner that may be designated by 532
the director of health; 533
(K) A separate record and index of adoptions, in 535
accordance with section 3107.17 of the Revised Code; 536
(L) A SUMMARY RELEASE FROM ADMINISTRATION DOCKET, SHOWING 538
THE DATE OF THE FILING OF THE APPLICATION FOR A SUMMARY RELEASE 540
FROM ADMINISTRATION PURSUANT TO SECTION 2113.031 OF THE REVISED 542
CODE, THE DECEDENT'S NAME, THE APPLICANT'S NAME, WHETHER THE 543
APPLICANT IS THE DECEDENT'S SURVIVING SPOUSE OR A PERSON 544
DESCRIBED IN DIVISION (B)(1) OF THAT SECTION, AND A BRIEF NOTE OF 545
THE GRANT OF THE ORDER OF SUMMARY RELEASE FROM ADMINISTRATION AND 546
OF ANY OTHER ORDER OR PROCEEDING RELATING TO THE DECEDENT'S 547
ESTATE, WITH REFERENCE TO THE JOURNAL OR OTHER RECORD IN WHICH 549
THE ORDER OR PROCEEDING IS FOUND.
For each record required by this section, an index shall be 551
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maintained. Each index shall be kept current with the entries in 552
the record and shall refer to the entries alphabetically by the 553
names of the persons as they were originally entered, indexing 554
the page of the record where the entry is made. On the order of 555
the PROBATE judge, blankbooks, other record forms, or other 556
record-keeping materials approved by the judge for such THE 557
records and indexes shall be furnished by the board of county 558
commissioners at the expense of the county. 559
Sec. 2101.16. (A) The fees enumerated in this division 568
shall be charged and collected, if possible, by the probate judge 569
and shall be in full for all services rendered in the respective 570
proceedings: 571
(1) Account, in addition to advertising charges..........$12.00 575
Waivers and proof of notice of hearing on account, 577
per page, minimum one dollar......................$ 1.00 579
(2) Account of distribution, in addition to advertising 581
charges...........................................$ 7.00 582
(3) Adoption of child, petition for......................$50.00 584
(4) Alter or cancel contract for sale or purchase of real 586
estate, petition to...............................$20.00 588
(5) Application and order not otherwise provided for in 590
this section or by rule adopted pursuant to 591
division (E) of this section......................$ 5.00 593
(6) Appropriation suit, per day, hearing in..............$20.00 596
(7) Birth, application for registration of...............$ 7.00 599
(8) Birth record, application to correct.................$ 5.00 602
(9) Bond, application for new or additional..............$ 5.00 605
(10) Bond, application for release of surety or reduction 607
of................................................$ 5.00 608
(11) Bond, receipt for securities deposited in lieu of....$ 5.00 611
(12) Certified copy of journal entry, record, or 613
proceeding, per page, minimum fee one dollar......$ 1.00 615
(13) Citation and issuing citation, application for.......$ 5.00 618
(14) Change of name, petition for.........................$20.00 621
14
(15) Claim, application of administrator or executor for 623
allowance of administrator's or executor's own....$10.00 624
(16) Claim, application to compromise or settle...........$10.00 626
(17) Claim, authority to present..........................$10.00 629
(18) Commissioner, appointment of.........................$ 5.00 632
(19) Compensation for extraordinary services and 634
attorney's fees for fiduciary, application for....$ 5.00 636
(20) Competency, application to procure adjudication of...$20.00 639
(21) Complete contract, application to....................$10.00 642
(22) Concealment of assets, citation for..................$10.00 645
(23) Construction of will, petition for...................$20.00 648
(24) Continue decedent's business, application to.........$10.00 651
Monthly reports of operation.........................$ 5.00 655
(25) Declaratory judgment, petition for...................$20.00 658
(26) Deposit of will......................................$ 5.00 661
(27) Designation of heir..................................$20.00 664
(28) Distribution in kind, application, assent, and order 666
for...............................................$ 5.00 667
(29) Distribution under section 2109.36 of the Revised 669
Code, application for an order of.................$ 7.00 671
(30) Docketing and indexing proceedings, including the 673
filing and noting of all necessary documents, 674
maximum fee, fifteen dollars......................$15.00 675
(31) Exceptions to any proceeding named in this section, 677
contest of appointment or.........................$10.00 679
(32) Election of surviving partner to purchase assets of 681
partnership, proceedings relating to..............$10.00 683
(33) Election of surviving spouse under will..............$ 5.00 686
(34) Fiduciary, including an assignee or trustee of an 688
insolvent debtor or any guardian or conservator 689
accountable to the probate court, appointment of..$35.00 691
(35) Foreign will, application to record..................$10.00 694
Record of foreign will, additional, per page.........$ 1.00 697
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(36) Forms when supplied by the probate court, not to 699
exceed............................................$10.00 701
(37) Heirship, petition to determine......................$20.00 704
(38) Injunction proceedings...............................$20.00 707
(39) Improve real estate, petition to.....................$20.00 710
(40) Inventory with appraisement..........................$10.00 713
(41) Inventory without appraisement.......................$ 7.00 716
(42) Investment or expenditure of funds, application for..$10.00 719
(43) Invest in real estate, application to................$10.00 722
(44) Lease for oil, gas, coal, or other mineral, petition 724
to................................................$20.00 725
(45) Lease or lease and improve real estate, petition to..$20.00 728
(46) Marriage license.....................................$10.00 731
Certified abstract of each marriage..................$ 2.00 734
(47) Minor or mentally ill person, etc., disposal of 736
estate under ten thousand dollars of..............$10.00 738
(48) Mortgage or mortgage and repair or improve real 740
estate, petition to...............................$20.00 742
(49) Newly discovered assets, report of...................$ 7.00 745
(50) Nonresident executor or administrator to bar 747
creditors' claims, proceedings by.................$20.00 749
(51) Power of attorney or revocation of power, bonding 751
company...........................................$10.00 752
(52) Presumption of death, petition to establish..........$20.00 755
(53) Probating will.......................................$15.00 758
Proof of notice to beneficiaries.....................$ 5.00 761
(54) Purchase personal property, application of surviving 763
spouse to.........................................$10.00 765
(55) Purchase real estate at appraised value, petition of 767
surviving spouse to...............................$20.00 769
(56) Receipts in addition to advertising charges, 771
application and order to record...................$ 5.00 773
Record of those receipts, additional, per page.......$ 1.00 776
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(57) Record in excess of fifteen hundred words in any 778
proceeding in the probate court, per page.........$ 1.00 780
(58) Release of estate by mortgagee or other lienholder...$ 5.00 783
(59) Relieving AN estate from administration UNDER SECTION 785
2113.03 OF THE REVISED CODE OR GRANTING AN ORDER
FOR A SUMMARY RELEASE FROM ADMINISTRATION UNDER 786
SECTION 2113.031 OF THE REVISED CODE..............$60.00 787
(60) Removal of fiduciary, application for................$10.00 790
(61) Requalification of executor or administrator.........$10.00 793
(62) Resignation of fiduciary.............................$ 5.00 796
(63) Sale bill, public sale of personal property..........$10.00 799
(64) Sale of personal property and report, application 801
for...............................................$10.00 802
(65) Sale of real estate, petition for....................$25.00 805
(66) Terminate guardianship, petition to..................$10.00 808
(67) Transfer of real estate, application, entry, and 810
certificate for...................................$ 7.00 812
(68) Unclaimed money, application to invest...............$ 7.00 815
(69) Vacate approval of account or order of distribution, 816
motion to.........................................$10.00 817
(70) Writ of execution....................................$ 5.00 820
(71) Writ of possession...................................$ 5.00 823
(72) Wrongful death, application and settlement of claim 825
for...............................................$20.00 826
(73) Year's allowance, petition to review.................$ 7.00 828
(74) Guardian's report, filing and review of..............$ 5.00 831
(B)(1) In relation to an application for the appointment 834
of a guardian or the review of a report of a guardian under 835
section 2111.49 of the Revised Code, the probate court, pursuant 836
to court order or in accordance with a court rule, may direct 837
that the applicant or the estate pay any or all of the expenses 838
of an investigation conducted pursuant to section 2111.041 or 839
division (A)(2) of section 2111.49 of the Revised Code. If the 840
investigation is conducted by a public employee or investigator 841
17
who is paid by the county, the fees for the investigation shall 842
be paid into the county treasury. If the court finds that an 843
alleged incompetent or a ward is indigent, the court may waive 844
the costs, fees, and expenses of an investigation. 845
(2) In relation to the appointment or functioning of a 847
guardian for a minor or the guardianship of a minor, the probate 848
court may direct that the applicant or the estate pay any or all 850
of the expenses of an investigation conducted pursuant to section 851
2111.042 of the Revised Code. If the investigation is conducted 852
by a public employee or investigator who is paid by the county,
the fees for the investigation shall be paid into the county 853
treasury. If the court finds that the guardian or applicant is 854
indigent, the court may waive the costs, fees, and expenses of an 856
investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected 858
pursuant to division (A)(34) of this section and twenty dollars 859
of the sixty-dollar fee collected pursuant to division (A)(59) of 861
this section shall be deposited by the county treasurer in the 862
indigent guardianship fund created pursuant to section 2111.51 of 863
the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and 865
constables for services rendered in the probate court or by order 866
of the probate judge shall be the same as provided for like 867
services in the court of common pleas. 868
(E) The probate court, by rule, may require an advance 870
deposit for costs, not to exceed one hundred twenty-five dollars, 871
at the time application is made for an appointment as executor or 872
administrator or at the time a will is presented for probate. 873
(F) The probate court, by rule, shall establish a 875
reasonable fee, not to exceed fifty dollars, for the filing of a 876
petition for the release of information regarding an adopted 877
person's name by birth and the identity of the adopted person's 879
biological parents and biological siblings pursuant to section
3107.41 of the Revised Code, all proceedings relative to the 881
18
petition, the entry of an order relative to the petition, and all 882
services required to be performed in connection with the 883
petition. The probate court may use a reasonable portion of a 884
fee charged under authority of this division to reimburse any 885
agency, as defined in section 3107.39 of the Revised Code, for 886
any services it renders in performing a task described in section 887
3107.41 of the Revised Code relative to or in connection with the 888
petition for which the fee was charged. 889
(G) Thirty dollars of the fifty-dollar fee collected 891
pursuant to division (A)(3) of this section shall be deposited 892
into the "putative father registry fund," which is hereby created 893
in the state treasury. The department of human services shall 894
use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry 895
established under section 3107.062 of the Revised Code. 896
Sec. 2101.24. (A)(1) Except as otherwise provided by law, 905
the probate court has exclusive jurisdiction: 906
(a) To take the proof of wills and to admit to record 908
authenticated copies of wills executed, proved, and allowed in 909
the courts of any other state, territory, or country. If the 910
probate judge is unavoidably absent, any judge of the court of 911
common pleas may take proof of wills and approve bonds to be 912
given, but the record of these acts shall be preserved in the 913
usual records of the probate court. 914
(b) To grant and revoke letters testamentary and of 916
administration; 917
(c) To direct and control the conduct and settle the 919
accounts of executors and administrators and order the 920
distribution of estates; 921
(d) To appoint the attorney general to serve as the 923
administrator of an estate pursuant to section 2113.06 of the 924
Revised Code;
(e) To appoint and remove guardians, conservators, and 926
testamentary trustees, direct and control their conduct, and 927
19
settle their accounts; 928
(f) To grant marriage licenses; 930
(g) To make inquests respecting persons who are so 932
mentally impaired as a result of a mental or physical illness or 933
disability, or mental retardation, or as a result of chronic 934
substance abuse, that they are unable to manage their property 935
and affairs effectively, subject to guardianship; 936
(h) To qualify assignees, appoint and qualify trustees and 938
commissioners of insolvents, control their conduct, and settle 939
their accounts; 940
(i) To authorize the sale of lands, equitable estates, or 942
interests in lands or equitable estates, and the assignments of 943
inchoate dower in such cases of sale, on petition by executors, 944
administrators, and guardians; 945
(j) To authorize the completion of real estate contracts 947
on petition of executors and administrators; 948
(k) To construe wills; 950
(l) To render declaratory judgments, including, but not 952
limited to, those rendered pursuant to section 2107.084 of the 953
Revised Code; 954
(m) To direct and control the conduct of fiduciaries and 956
settle their accounts; 957
(n) To authorize the sale or lease of any estate created 959
by will if the estate is held in trust, on petition by the 960
trustee; 961
(o) To terminate a testamentary trust in any case in which 963
a court of equity may do so; 964
(p) To hear and determine actions to contest the validity 966
of wills; 967
(q) To make a determination of the presumption of death of 969
missing persons and to adjudicate the property rights and 970
obligations of all parties affected by the presumption; 971
(r) To hear and determine an action commenced pursuant to 973
section 3107.41 of the Revised Code to obtain the release of 974
20
information pertaining to the birth name of the adopted person 975
and the identity of the adopted person's biological parents and 977
biological siblings; 978
(s) To act for and issue orders regarding wards pursuant 980
to section 2111.50 of the Revised Code; 981
(t) To hear and determine actions against sureties on the 983
bonds of fiduciaries appointed by the probate court; 984
(u) To hear and determine actions involving informed 986
consent for medication of persons hospitalized pursuant to 987
section 5122.141 or 5122.15 of the Revised Code; 988
(v) To hear and determine actions relating to durable 990
powers of attorney for health care as described in division (D) 991
of section 1337.16 of the Revised Code; 992
(w) To hear and determine actions commenced by objecting 994
individuals, in accordance with section 2133.05 of the Revised 995
Code; 996
(x) To hear and determine complaints that pertain to the 998
use or continuation, or the withholding or withdrawal, of 999
life-sustaining treatment in connection with certain patients 1,000
allegedly in a terminal condition or in a permanently unconscious 1,001
state pursuant to division (E) of section 2133.08 of the Revised 1,002
Code, in accordance with that division; 1,003
(y) To hear and determine applications that pertain to the 1,005
withholding or withdrawal of nutrition and hydration from certain 1,006
patients allegedly in a permanently unconscious state pursuant to 1,007
section 2133.09 of the Revised Code, in accordance with that 1,008
section; 1,009
(z) To hear and determine applications of attending 1,011
physicians in accordance with division (B) of section 2133.15 of 1,012
the Revised Code; 1,013
(aa) To hear and determine actions relative to the use or 1,015
continuation of comfort care in connection with certain 1,016
principals under durable powers of attorney for health care, 1,017
declarants under declarations, or patients in accordance with 1,018
21
division (E) of either section 1337.16 or 2133.12 of the Revised 1,019
Code; 1,020
(bb) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,022
RELIEVING AN ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,023
THE REVISED CODE;
(cc) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,025
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 1,026
2113.031 OF THE REVISED CODE.
(2) In addition to the exclusive jurisdiction conferred 1,028
upon the probate court by division (A)(1) of this section, the 1,029
probate court shall have exclusive jurisdiction over a particular 1,030
subject matter if both of the following apply: 1,031
(a) Another section of the Revised Code expressly confers 1,033
jurisdiction over that subject matter upon the probate court. 1,034
(b) No section of the Revised Code expressly confers 1,036
jurisdiction over that subject matter upon any other court or 1,037
agency. 1,038
(B)(1) The probate court has concurrent jurisdiction with, 1,040
and the same powers at law and in equity as, the general division 1,041
of the court of common pleas to issue writs and orders, and to 1,042
hear and determine actions as follows: 1,043
(a) If jurisdiction relative to a particular subject 1,045
matter is stated to be concurrent in a section of the Revised 1,046
Code or has been construed by judicial decision to be concurrent, 1,047
any action that involves that subject matter; 1,048
(b) Any action that involves an inter vivos trust; a trust 1,050
created pursuant to section 1339.51 of the Revised Code; a 1,051
charitable trust or foundation; subject to divisions (A)(1)(u) 1,052
and (z) of this section, a power of attorney, including, but not 1,053
limited to, a durable power of attorney; the medical treatment of 1,054
a competent adult; or a writ of habeas corpus. 1,055
(2) Any action that involves a concurrent jurisdiction 1,057
subject matter and that is before the probate court may be 1,058
transferred by the probate court, on its order, to the general 1,059
22
division of the court of common pleas. 1,060
(C) The probate court has plenary power at law and in 1,062
equity to dispose fully of any matter that is properly before the 1,063
court, unless the power is expressly otherwise limited or denied 1,064
by a section of the Revised Code. 1,065
(D) The jurisdiction acquired by a probate court over a 1,067
matter or proceeding is exclusive of that of any other probate 1,068
court, except when otherwise provided by law. 1,069
Sec. 2106.10. (A) A surviving spouse may elect to 1,078
receive, as part of the surviving spouse's share of an intestate 1,079
estate under section 2105.06 of the Revised Code and the 1,080
allowance for support under section 2106.13 of the Revised Code, 1,081
the entire interest of the decedent spouse in the mansion house. 1,082
The interest of the decedent spouse in the mansion house shall be 1,083
valued at the appraised value with the deduction of that portion 1,084
of all liens on the mansion house existing at the time of death 1,085
and attributable to the decedent's interest in the mansion house. 1,086
(B) The election pursuant to division (A) of this section 1,088
shall be made at or before the time a final account is rendered. 1,089
(C) If the spouse makes an election pursuant to division 1,091
(A) of this section, the administrator or executor shall file, 1,092
unless the election is one made under division (D) of this 1,093
section, an application for a certificate of transfer as provided 1,094
for in section 2113.61 of the Revised Code. The application also 1,095
shall contain an inventory of the property and the allowance for 1,096
support that the spouse is entitled to receive under sections 1,098
2105.06 and 2106.13 of the Revised Code. If the value of the 1,100
property and the allowance for support that the spouse is 1,101
entitled to receive is equal to or greater than the value of the 1,102
decedent's interest in the mansion house, the court shall issue 1,103
the certificate of transfer. 1,104
(D) The surviving spouse may make an election pursuant to 1,106
division (A) of this section in an estate relieved from 1,107
administration under section 2113.03 of the Revised Code OR IN AN 1,108
23
ESTATE THAT IS SUBJECT TO AN ORDER GRANTING A SUMMARY RELEASE 1,109
FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE. 1,110
The election shall be made at the time of or prior to the entry 1,111
of the order relieving the estate from administration OR THE 1,112
ORDER GRANTING A SUMMARY RELEASE FROM ADMINISTRATION. Either the 1,113
SURVIVING spouse or the applicant for the order relieving the 1,114
estate from administration shall file the application for THE 1,115
certificate of transfer under division (C) of this section. 1,116
(E) If the surviving spouse dies prior to making an 1,118
election pursuant to division (A) of this section, the surviving 1,119
spouse shall be conclusively presumed not to have made an 1,120
election pursuant to that division. After the surviving spouse's 1,121
death, no other person is authorized to make an election pursuant 1,122
to that division on behalf of the estate of the surviving spouse. 1,123
(F) As used in this section, the mansion house includes 1,125
the decedent's title in the parcel of land on which the house is 1,126
situated and, at the option of the surviving spouse, the 1,127
decedent's title in the household goods contained within the 1,128
house and the lots or farm land FARMLAND adjacent to the house 1,129
and used in conjunction with it as the home of the decedent. 1,131
Sec. 2106.13. (A) If a person dies leaving a surviving 1,140
spouse and no minor children, leaving a surviving spouse and 1,141
minor children, or leaving minor children and no surviving 1,142
spouse, the surviving spouse, minor children, or both shall be 1,143
entitled to receive, subject to division (B) of this section, in 1,144
money or property the sum of forty thousand dollars as an 1,146
allowance for support. If the surviving spouse selected two
automobiles under section 2106.18 of the Revised Code, the 1,147
allowance for support prescribed by this section shall be reduced 1,149
by the appraised value of the automobile having the lower 1,151
appraised value of the two automobiles so selected. The money or 1,152
property set off as an allowance for support shall be considered 1,153
estate assets.
(B) The probate court shall order the distribution of the 1,155
24
allowance for support described in division (A) of this section 1,156
as follows: 1,157
(1) If the person died leaving a surviving spouse and no 1,159
minor children, one hundred per cent to the surviving spouse; 1,160
(2) If the person died leaving a surviving spouse and 1,162
minor children, and if all of the minor children are the children 1,163
of the surviving spouse, one hundred per cent to the surviving 1,164
spouse; 1,165
(3) If the person died leaving a surviving spouse and 1,167
minor children, and if not all of the minor children are children 1,168
of the surviving spouse, in equitable shares, as fixed by the 1,169
probate court in accordance with this division, to the surviving 1,170
spouse and the minor children who are not the children of the 1,171
surviving spouse. In determining equitable shares under this 1,172
division, the probate court shall do all of the following: 1,173
(a) Consider the respective needs of the surviving spouse, 1,175
the minor children who are children of the surviving spouse, and 1,176
the minor children who are not children of the surviving spouse; 1,177
(b) Allocate to the surviving spouse, the share that is 1,179
equitable in light of the needs of the surviving spouse and the 1,180
minor children who are children of the surviving spouse; 1,181
(c) Allocate to the minor children who are not children of 1,183
the surviving spouse, the share that is equitable in light of the 1,184
needs of those minor children. 1,185
(4) If the person died leaving minor children and no 1,187
surviving spouse, in equitable shares, as fixed by the probate 1,188
court in accordance with this division, to the minor children. In 1,190
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children 1,191
and allocate to each minor child the share that is equitable in 1,192
light of the child's needs. 1,193
(C) If the surviving spouse selected two automobiles under 1,195
section 2106.18 of the Revised Code, the probate court, in 1,197
considering the respective needs of the surviving spouse and the 1,198
25
minor children when allocating an allowance for support under 1,199
division (B)(3) of this section, shall consider the benefit 1,200
derived by the surviving spouse from the transfer of the
automobile having the lower appraised value of the two 1,201
automobiles so selected.
(D) FOR THE PURPOSES OF THIS SECTION, THE VALUE OF AN 1,203
AUTOMOBILE THAT A SURVIVING SPOUSE SELECTS PURSUANT TO SECTION 1,204
2106.18 OF THE REVISED CODE IS THE VALUE THAT THE SURVIVING 1,205
SPOUSE SPECIFIES FOR THE AUTOMOBILE IN THE AFFIDAVIT EXECUTED 1,206
PURSUANT TO DIVISION (B) OF SECTION 4505.10 OF THE REVISED CODE.
Sec. 2106.18. (A) Upon the death of a married resident 1,215
who owned at least one automobile at the time of death, the 1,216
interest of the deceased spouse in up to two automobiles that are 1,218
not transferred to the surviving spouse due to joint ownership 1,219
with right of survivorship established under section 2106.17 of 1,220
the Revised Code, and that are not otherwise specifically 1,222
disposed of by testamentary disposition, may be selected by the 1,223
surviving spouse. This interest shall immediately pass to the 1,225
surviving spouse upon transfer of the title or titles in
accordance with section 4505.10 of the Revised Code. The sum 1,228
total of the appraised values of the automobiles selected by a 1,230
surviving spouse under this division, AS SPECIFIED IN THE
AFFIDAVIT THAT THE SURVIVING SPOUSE EXECUTES PURSUANT TO DIVISION 1,231
(B) OF SECTION 4505.10 OF THE REVISED CODE, shall not exceed 1,232
forty thousand dollars. Each automobile that passes to a 1,233
surviving spouse under this division shall not be considered an 1,234
estate asset and shall not be included and stated in the estate 1,235
inventory.
(B) The executor or administrator, with the approval of 1,237
the probate court, may transfer title to an automobile owned by 1,238
the decedent to any of the following: 1,239
(1) The surviving spouse, when the automobile is purchased 1,242
by the surviving spouse pursuant to section 2106.16 of the 1,243
Revised Code;
26
(2) A distributee; 1,245
(3) A purchaser. 1,247
(C) The executor or administrator may transfer title to an 1,249
automobile owned by the decedent without the approval of the 1,250
probate court to any of the following: 1,251
(1) A legatee entitled to the automobile under the terms 1,254
of the will;
(2) A distributee if the distribution of the automobile is 1,257
made without court order pursuant to section 2113.55 of the
Revised Code; 1,258
(3) A purchaser if the sale of the automobile is made 1,260
pursuant to section 2113.39 of the Revised Code. 1,261
(D) As used in division (A) of this section, "automobile" 1,263
includes a truck if the deceased spouse did not own an automobile 1,265
and if the truck was used as a method of conveyance by the 1,266
deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive. 1,268
Sec. 2107.501. (A) A specific devisee or legatee has the 1,277
right of the remaining specifically devised or bequeathed 1,278
property, and: 1,279
(1) Any balance on the purchase price, together with any 1,281
security interest owing from a purchaser to the testator at death 1,282
by reason of sale of the property; 1,283
(2) Any amount of condemnation award unpaid at death for 1,285
the taking of the property; 1,286
(3) Any proceeds unpaid at death on fire or casualty 1,288
insurance on the property; 1,289
(4) Property owned by the testator at his death as a 1,291
result of foreclosure, or obtained in lieu of foreclosure, of the 1,292
security for a specifically devised or bequeathed obligation. 1,293
(B) If specifically devised or bequeathed property is sold 1,295
by a guardian, BY AN AGENT ACTING WITHIN THE AUTHORITY OF A POWER 1,296
OF ATTORNEY, OR BY AN AGENT ACTING WITHIN THE AUTHORITY OF A 1,297
DURABLE POWER OF ATTORNEY, or if a condemnation award or 1,298
27
insurance proceeds are paid to a guardian, TO AN AGENT ACTING 1,299
WITHIN THE AUTHORITY OF A POWER OF ATTORNEY, OR TO AN AGENT 1,300
ACTING WITHIN THE AUTHORITY OF A DURABLE POWER OF ATTORNEY as a 1,301
result of condemnation, fire, or casualty to the property, the 1,302
specific devisee or legatee has the right to a general pecuniary 1,303
devise or bequest equal to the net proceeds of sale, the 1,304
condemnation award, or the insurance proceeds, and such a devise 1,305
or bequest shall be treated as property subject to section 1,306
2107.54 of the Revised Code. This section does not apply if 1,307
subsequent to the sale, condemnation, FIRE, or casualty, it is 1,308
adjudicated that the disability of the testator has ceased and 1,309
the testator survives the adjudication by one year. The right of 1,310
the specific devisee or legatee is reduced by any right he THE 1,311
SPECIFIC DEVISEE OR LEGATEE has under division (A) of this 1,312
section.
Sec. 2113.03. (A) Subject to division (D) of this 1,321
section, an estate may be released from administration under 1,322
division (B) of this section if either of the following applies: 1,323
(1) The value of the assets of the estate is thirty-five 1,325
thousand dollars or less. 1,326
(2) The value of the assets of the estate is one hundred 1,329
thousand dollars or less and either of the following applies: 1,330
(a) The decedent devised and bequeathed in a valid will 1,332
all of the assets of the decedent's estate to a person who is 1,334
named in the will as the decedent's spouse, and the decedent is 1,335
survived by that person. 1,336
(b) The decedent is survived by a spouse whose marriage to 1,338
the decedent was solemnized in a manner consistent with Chapter 1,339
3101. of the Revised Code or with a similar law of another state 1,340
or nation, the decedent died without a valid will, and the 1,341
decedent's surviving spouse is entitled to receive all of the 1,342
assets of the decedent's estate under section 2105.06 of the 1,343
Revised Code or by the operation of that section and division 1,345
(B)(1) or (2) of section 2106.13 of the Revised Code. 1,346
28
(B) Upon the application of any interested party, after 1,348
notice of the filing of the application has been given to the 1,349
surviving spouse and heirs at law in the manner and for the 1,350
length of time the probate court directs, and after notice to all 1,351
interested parties by publication in a newspaper of general 1,352
circulation in the county, unless the notices are waived or found 1,353
unnecessary, the court, when satisfied that division (A)(1) or 1,354
(2) of this section is satisfied, may enter an order relieving 1,355
the estate from administration and directing delivery of personal 1,356
property and transfer of real estate to the persons entitled to 1,357
the personal property or real estate. 1,358
For the purposes of this section, the value of an estate 1,361
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 1,362
entirely of money, stocks, bonds, or other property the value of 1,363
which is readily ascertainable, shall be determined by an 1,364
appraiser selected by the applicant, subject to the approval of 1,365
the court. The appraiser's valuation of the property shall be 1,366
reported to the court in the application to relieve the estate 1,367
from administration. The appraiser shall be paid in accordance 1,368
with section 2115.06 of the Revised Code. 1,369
For the purposes of this section, the amount of property to 1,373
be delivered or transferred to the surviving spouse, minor
children, or both, of the decedent as the allowance for support 1,374
shall be established in accordance with section 2106.13 of the 1,375
Revised Code. 1,376
When a delivery, sale, or transfer of personal property has 1,378
been ordered from an estate that has been relieved from 1,379
administration, the court may appoint a commissioner to execute 1,380
all necessary instruments of conveyance. The commissioner shall 1,381
receipt for the property, distribute the proceeds of the 1,382
conveyance upon court order, and report to the court after 1,383
distribution. 1,384
When the decedent died testate, the will shall be presented 1,386
29
for probate, and, if admitted to probate, the court may relieve 1,387
the estate from administration and order distribution of the 1,388
estate under the will. 1,389
An order of the court relieving an estate from 1,391
administration shall have the same effect as administration 1,392
proceedings in freeing land in the hands of an innocent purchaser 1,393
for value from possible claims of unsecured creditors. 1,394
(C) Any delivery of personal property or transfer of real 1,396
estate pursuant to an order relieving an estate from 1,397
administration is made subject to the limitations pertaining to 1,398
the claims of creditors set forth in divisions (B) and (C) of 1,399
section 2117.06 of the Revised Code. 1,400
(D) The release of an estate from administration under 1,402
this section does not affect any duty of any person to file an 1,403
estate tax return and certificate under division (A) of section 1,404
5731.21 of the Revised Code and does not affect the duties of a 1,405
probate court set forth in that division. 1,406
(E) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,408
PERSONS TO FILE AN APPLICATION FOR A SUMMARY RELEASE FROM 1,409
ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE OR TO 1,410
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,411
LETTERS OF ADMINISTRATION. 1,412
Sec. 2113.031. (A) AS USED IN THIS SECTION: 1,414
(1) "FINANCIAL INSTITUTION" HAS THE SAME MEANING AS IN 1,416
SECTION 5725.01 OF THE REVISED CODE. "FINANCIAL INSTITUTION" 1,418
ALSO INCLUDES A CREDIT UNION AND A FIDUCIARY THAT IS NOT A TRUST 1,419
COMPANY BUT THAT DOES TRUST BUSINESS. 1,420
(2) "FUNERAL AND BURIAL EXPENSES" MEANS WHICHEVER OF THE 1,422
FOLLOWING APPLIES: 1,423
(a) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,426
ARE INCLUDED IN THE BILL OF A FUNERAL DIRECTOR; 1,427
(b) THE FUNERAL EXPENSES OF THE DECEDENT THAT ARE NOT 1,430
INCLUDED IN THE BILL OF A FUNERAL DIRECTOR AND THAT HAVE BEEN 1,431
APPROVED BY THE PROBATE COURT;
30
(c) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,434
ARE DESCRIBED IN DIVISIONS (A)(2)(a) AND (b) OF THIS SECTION. 1,435
(3) "SURVIVING SPOUSE" MEANS EITHER OF THE FOLLOWING: 1,438
(a) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,441
THE SURVIVING SPOUSE AND NO MINOR CHILDREN; 1,442
(b) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,445
THE SURVIVING SPOUSE AND MINOR CHILDREN, ALL OF WHOM ARE CHILDREN 1,446
OF THE DECEDENT AND THE SURVIVING SPOUSE.
(B)(1) IF THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,449
DOES NOT EXCEED THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT 1,450
OF THE DECEDENT'S FUNERAL AND BURIAL EXPENSES, ANY PERSON WHO IS 1,451
NOT A SURVIVING SPOUSE AND WHO HAS PAID OR IS OBLIGATED IN 1,452
WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL EXPENSES MAY 1,453
APPLY TO THE PROBATE COURT FOR AN ORDER GRANTING A SUMMARY 1,454
RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH THIS SECTION. 1,455
(2) IF EITHER OF THE FOLLOWING APPLIES, THE DECEDENT'S 1,457
SURVIVING SPOUSE MAY APPLY TO THE PROBATE COURT FOR AN ORDER 1,458
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH 1,460
THIS SECTION:
(a) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE BEEN 1,463
PREPAID, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,464
DOES NOT EXCEED THE TOTAL OF THE FOLLOWING ITEMS: 1,465
(i) THE ALLOWANCE FOR SUPPORT THAT IS MADE UNDER DIVISION 1,468
(A) OF SECTION 2106.13 OF THE REVISED CODE TO THE SURVIVING 1,470
SPOUSE AND, IF APPLICABLE, TO THE DECEDENT'S MINOR CHILDREN AND 1,471
THAT IS DISTRIBUTABLE IN ACCORDANCE WITH DIVISION (B)(1) OR (2) 1,473
OF THAT SECTION;
(ii) AN AMOUNT, NOT EXCEEDING TWO THOUSAND DOLLARS, FOR 1,476
THE DECEDENT'S FUNERAL AND BURIAL EXPENSES REFERRED TO IN 1,477
DIVISION (A)(2)(c) OF THIS SECTION. 1,478
(b) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE NOT 1,481
BEEN PREPAID, THE DECEDENT'S SURVIVING SPOUSE HAS PAID OR IS 1,482
OBLIGATED IN WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL 1,483
EXPENSES, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,484
31
DOES NOT EXCEED THE TOTAL OF THE ITEMS REFERRED TO IN DIVISIONS 1,485
(B)(2)(a)(i) AND (ii) OF THIS SECTION. 1,486
(C) A PROBATE COURT SHALL ORDER A SUMMARY RELEASE FROM 1,489
ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE ONLY IF THE 1,490
COURT FINDS THAT ALL OF THE FOLLOWING ARE SATISFIED: 1,491
(1) A PERSON DESCRIBED IN DIVISION (B)(1) OF THIS SECTION 1,494
IS THE APPLICANT FOR A SUMMARY RELEASE FROM ADMINISTRATION, AND 1,496
THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE DOES NOT EXCEED 1,497
THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT OF THE 1,498
DECEDENT'S FUNERAL AND BURIAL EXPENSES, OR THE APPLICANT FOR A 1,499
SUMMARY RELEASE FROM ADMINISTRATION IS THE DECEDENT'S SURVIVING 1,500
SPOUSE, AND THE CIRCUMSTANCES DESCRIBED IN DIVISION (B)(2)(a) OR 1,501
(b) OF THIS SECTION APPLY. 1,502
(2) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,504
ADMINISTRATION DOES ALL OF THE FOLLOWING: 1,505
(a) DESCRIBES ALL ASSETS OF THE DECEDENT'S ESTATE THAT ARE 1,508
KNOWN TO THE APPLICANT; 1,509
(b) IS IN THE FORM THAT THE SUPREME COURT PRESCRIBES 1,512
PURSUANT TO ITS POWERS OF SUPERINTENDENCE UNDER SECTION 5 OF 1,513
ARTICLE IV, OHIO CONSTITUTION, AND IS CONSISTENT WITH THE 1,515
REQUIREMENTS OF THIS DIVISION;
(c) HAS BEEN SIGNED AND ACKNOWLEDGED BY THE APPLICANT IN 1,518
THE PRESENCE OF A NOTARY PUBLIC OR A DEPUTY CLERK OF THE PROBATE 1,519
COURT;
(d) SETS FORTH THE FOLLOWING INFORMATION IF THE DECEDENT'S 1,522
ESTATE INCLUDES A DESCRIBED TYPE OF ASSET: 1,523
(i) IF THE DECEDENT'S ESTATE INCLUDES A MOTOR VEHICLE, THE 1,526
MOTOR VEHICLE'S YEAR, MAKE, MODEL, BODY TYPE, MANUFACTURER'S 1,527
VEHICLE IDENTIFICATION NUMBER, CERTIFICATE OF TITLE NUMBER, AND 1,528
DATE OF DEATH VALUE;
(ii) IF THE DECEDENT'S ESTATE INCLUDES AN ACCOUNT 1,531
MAINTAINED BY A FINANCIAL INSTITUTION, THAT INSTITUTION'S NAME 1,532
AND THE ACCOUNT'S COMPLETE IDENTIFYING NUMBER AND DATE OF DEATH 1,533
BALANCE;
32
(iii) IF THE DECEDENT'S ESTATE INCLUDES ONE OR MORE SHARES 1,536
OF STOCK OR BONDS, THE TOTAL NUMBER OF THE SHARES AND BONDS AND 1,537
THEIR TOTAL DATE OF DEATH VALUE AND, FOR EACH SHARE OR BOND, ITS 1,538
SERIAL NUMBER, THE NAME OF ITS ISSUER, ITS DATE OF DEATH VALUE, 1,539
AND, IF ANY, THE NAME AND ADDRESS OF ITS TRANSFER AGENT. 1,540
(3) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,542
ADMINISTRATION IS ACCOMPANIED BY ALL OF THE FOLLOWING THAT APPLY: 1,543
(a) A RECEIPT, CONTRACT, OR OTHER DOCUMENT THAT CONFIRMS 1,546
THE APPLICANT'S PAYMENT OR OBLIGATION TO PAY THE DECEDENT'S 1,547
FUNERAL AND BURIAL EXPENSES OR, IF APPLICABLE IN THE CASE OF THE 1,548
DECEDENT'S SURVIVING SPOUSE, THE PREPAYMENT OF THE DECEDENT'S 1,549
FUNERAL AND BURIAL EXPENSES;
(b) AN APPLICATION FOR A CERTIFICATE OF TRANSFER AS 1,552
DESCRIBED IN SECTION 2113.61 OF THE REVISED CODE, IF AN INTEREST 1,553
IN REAL PROPERTY IS INCLUDED IN THE ASSETS OF THE DECEDENT'S 1,554
ESTATE; 1,555
(c) THE FEE REQUIRED BY DIVISION (A)(59) OF SECTION 1,558
2101.16 OF THE REVISED CODE. 1,559
(4) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,561
THERE ARE NO PENDING PROCEEDINGS FOR THE ADMINISTRATION OF THE 1,563
DECEDENT'S ESTATE AND NO PENDING PROCEEDINGS FOR RELIEF OF THE 1,564
DECEDENT'S ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,565
THE REVISED CODE. 1,566
(5) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,569
THERE ARE NO KNOWN ASSETS OF THE DECEDENT'S ESTATE OTHER THAN THE 1,570
ASSETS DESCRIBED IN THE APPLICATION.
(D) IF THE PROBATE COURT DETERMINES THAT THE REQUIREMENTS 1,573
OF DIVISION (C) OF THIS SECTION ARE SATISFIED, THE PROBATE COURT 1,575
SHALL ISSUE AN ORDER THAT GRANTS A SUMMARY RELEASE FROM 1,576
ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S ESTATE. THE 1,577
ORDER HAS, AND SHALL SPECIFY THAT IT HAS, ALL OF THE FOLLOWING 1,578
EFFECTS:
(1) IT RELIEVES THE DECEDENT'S ESTATE FROM ADMINISTRATION. 1,581
(2) IT DIRECTS THE DELIVERY TO THE APPLICANT OF THE 1,583
33
DECEDENT'S PERSONAL PROPERTY TOGETHER WITH THE TITLE TO THAT 1,584
PROPERTY. 1,585
(3) IT DIRECTS THE TRANSFER TO THE APPLICANT OF THE TITLE 1,587
TO ANY INTERESTS IN REAL PROPERTY INCLUDED IN THE DECEDENT'S 1,588
ESTATE. 1,589
(4) IT ELIMINATES THE DUTY OF ALL PERSONS TO FILE AN 1,591
ESTATE TAX RETURN AND CERTIFICATE UNDER DIVISION (A) OF SECTION 1,593
5731.21 OF THE REVISED CODE IN CONNECTION WITH THE DECEDENT'S 1,595
ESTATE.
(5) IT ELIMINATES THE NEED FOR A FINANCIAL INSTITUTION, 1,597
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN ANY 1,598
PROVISION OF DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,601
REVISED CODE TO OBTAIN, AS OTHERWISE WOULD BE REQUIRED BY ANY OF 1,602
THOSE DIVISIONS, THE WRITTEN CONSENT OF THE TAX COMMISSIONER
PRIOR TO THE DELIVERY, TRANSFER, OR PAYMENT TO THE APPLICANT OF 1,603
AN ASSET OF THE DECEDENT'S ESTATE. 1,604
(E) A CERTIFIED COPY OF AN ORDER THAT GRANTS A SUMMARY 1,607
RELEASE FROM ADMINISTRATION TOGETHER WITH A CERTIFIED COPY OF THE 1,608
APPLICATION FOR THAT ORDER CONSTITUTES SUFFICIENT AUTHORITY FOR A 1,609
FINANCIAL INSTITUTION, CORPORATION, OR OTHER ENTITY OR PERSON 1,610
REFERRED TO IN DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,613
REVISED CODE OR FOR A CLERK OF A COURT OF COMMON PLEAS TO 1,614
TRANSFER TITLE TO AN ASSET OF THE DECEDENT'S ESTATE TO THE 1,615
APPLICANT FOR THE SUMMARY RELEASE FROM ADMINISTRATION. 1,616
(F) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,619
PERSONS TO FILE AN APPLICATION TO RELIEVE AN ESTATE FROM 1,620
ADMINISTRATION UNDER SECTION 2113.03 OF THE REVISED CODE OR TO 1,622
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,623
LETTERS OF ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S 1,624
ESTATE.
Sec. 2113.61. (A)(1) When real property passes by the 1,633
laws of intestate succession or under a will, the administrator 1,634
or executor shall file in probate court, prior to the filing of 1,635
his THE ADMINISTRATOR'S OR EXECUTOR'S final account, an 1,636
34
application requesting the court to issue a certificate of 1,637
transfer as to the real property. Real property sold by an 1,639
executor or administrator or land registered under Chapters 5309. 1,640
and 5310. of the Revised Code are IS excepted from the 1,641
application requirement. Cases in which an order has been made 1,642
UNDER SECTION 2113.03 OF THE REVISED CODE relieving an estate
from administration and in which the order directing transfer of 1,644
real property to the person entitled to it may be substituted for 1,645
the certificate of transfer also are excepted from the 1,646
application requirement.
(2) IN ACCORDANCE WITH DIVISION (C)(3)(b) OF SECTION 1,649
2113.031 OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 1,651
TRANSFER OF AN INTEREST IN REAL PROPERTY INCLUDED IN THE ASSETS 1,652
OF THE DECEDENT'S ESTATE SHALL ACCOMPANY AN APPLICATION FOR A 1,653
SUMMARY RELEASE FROM ADMINISTRATION UNDER THAT SECTION. THIS 1,654
SECTION APPLIES TO THE APPLICATION FOR AND THE ISSUANCE OF THE 1,655
REQUESTED CERTIFICATE OF TRANSFER EXCEPT TO THE EXTENT THAT THE 1,656
PROBATE COURT DETERMINES THAT THE NATURE OF ANY OF THE PROVISIONS 1,657
OF THIS SECTION IS INCONSISTENT WITH THE NATURE OF A GRANT OF A 1,658
SUMMARY RELEASE FROM ADMINISTRATION. 1,659
(B) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,662
application for a certificate of transfer shall contain all of 1,663
the following:
(1) The name, place of residence at death, and date of 1,665
death of the decedent; 1,666
(2) A statement whether the decedent died testate or 1,668
intestate; 1,669
(3) The fact and date of the filing and probate of the 1,671
will, if applicable, and the fact and date of the appointment of 1,672
the administrator or executor; 1,673
(4) A description of each parcel of real property situated 1,675
in this state that is owned by the decedent at the time of his 1,676
death; 1,677
(5) Insofar as they can be ascertained, the names, ages, 1,679
35
places of residence, and relationship to the decedent of the 1,680
persons to whom each parcel of real property described in 1,681
division (B)(4) of this section passed by descent or devise; 1,682
(6) A statement that all the known debts of the decedent's 1,684
estate have been paid or secured to be paid, or that sufficient 1,685
other assets are in hand to complete the payment of those debts; 1,686
(7) Other pertinent information that the court requires. 1,688
(C) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,691
court shall issue a certificate of transfer for record in each 1,692
county in this state in which real property so passing is 1,693
situated, that shall recite all of the following:
(1) The name and date of death of the decedent; 1,695
(2) Whether the decedent died testate or intestate and, if 1,697
testate, the volume and page of the record of the will; 1,698
(3) The volume and page of the probate court record of the 1,700
administration of the estate; 1,701
(4) The names and places of residence of the devisees, the 1,703
interests passing to them, the names and places of residence of 1,704
the persons inheriting intestate, and the interests inherited by 1,705
them, in each parcel of real property described in division 1,706
(B)(4) of this section; 1,707
(5) A description of each parcel of real property 1,709
described in division (B)(4) of this section; 1,710
(6) Other information that in the opinion of the court 1,712
should be included. 1,713
(D) If an executor or administrator has failed to file an 1,715
application for a certificate of transfer before being 1,716
discharged, the application may be filed by an heir or devisee, 1,717
or a successor in interest, in the probate court in which the 1,718
testator's will was probated or, in the case of intestate 1,719
estates, in the probate court in which administration was had. 1,720
If no administration was had on an estate and if no 1,721
administration is contemplated, EXCEPT IN THE CASE OF THE GRANT 1,722
OF OR CONTEMPLATED APPLICATION FOR THE GRANT OF AN ORDER OF A 1,723
36
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE 1,724
REVISED CODE, an application for a certificate of transfer may be 1,726
filed by an heir or devisee, or a successor in interest, in the 1,727
probate court of the county in which the decedent was a resident 1,728
at the time of his death.
A foreign executor or administrator, when no ancillary 1,730
administration proceedings have been had or are being had in this 1,731
state, may file in accordance with this section an application 1,732
for a certificate of transfer in the probate court of any county 1,733
of this state in which real property of the decedent is located. 1,734
When a person who has entered into a written contract for 1,736
the sale and conveyance of an interest in real property dies 1,737
before its completion, the interest of the decedent in the 1,738
contract and the record title to the real property described in 1,739
the contract may be transferred to the persons, legatees, 1,740
devisees, or heirs at law entitled to the interest of the 1,741
decedent in the real property, in the same manner as provided in 1,742
this section and sections 2113.62 and 2113.63 of the Revised Code 1,743
for the transfer of real property. The application for the 1,744
certificate of transfer and the certificate itself also shall 1,745
recite that the real property described in the application or 1,746
certificate is subject to a written contract for its sale and 1,747
conveyance. 1,748
Sec. 2131.10. A natural person, adult or minor, referred 1,757
to in sections 2131.10 and 2131.11 of the Revised Code as the 1,758
owner, may enter into a written contract with any bank, building 1,759
and loan or savings and loan association, credit union, or 1,760
society for savings, authorized to receive money on an investment 1,761
share certificate, share account, deposit, or stock deposit, and 1,762
transacting business in this state, whereby the proceeds of the 1,763
owner's investment share certificate, share account, deposit, or 1,764
stock deposit may be made payable on the death of the owner to 1,765
another natural person or to any entity or organization, referred 1,766
to in such sections as the beneficiary, notwithstanding any 1,767
37
provisions to the contrary in Chapter 2107. of the Revised Code. 1,768
In creating such accounts, "payable on death" or "payable on the 1,769
death of" may be abbreviated to "P.O.D." 1,770
Every contract of an investment share certificate, share 1,772
account, deposit, or stock deposit authorized by this section 1,773
shall be deemed to contain a right on the part of the owner 1,774
during his THE OWNER'S lifetime both to withdraw the proceeds of 1,775
such investment share certificate, share account, deposit, or 1,777
stock deposit, in whole or in part, as though no beneficiary has 1,778
been named, and to designate a change in beneficiary. The 1,779
interest of the beneficiary shall be deemed not to vest until the 1,780
death of the owner. 1,781
No change in the designation of the beneficiary shall be 1,783
valid unless executed in the form and manner prescribed by the 1,784
bank, building and loan or savings and loan association, credit 1,785
union, or society for savings. 1,786
Sec. 5111.11. (A) As used in this section, "estate" means 1,795
all property to be administered under Title XXI of the Revised 1,797
Code and property that would be administered under that title if 1,798
not for section 2113.03 OR 2113.031 of the Revised Code. 1,799
(B) For the purpose of recovering the cost of services 1,802
correctly paid under the medical assistance program to a
recipient age fifty-five or older, the department of human 1,803
services shall institute an estate recovery program against the 1,804
property and estates of medical assistance recipients to recover 1,806
medical assistance correctly paid on their behalf to the extent
that federal law and regulations permit the implementation of 1,807
such a program OF THAT NATURE. The department shall seek to 1,809
recover medical assistance correctly paid only after the 1,810
recipient and the recipient's surviving spouse, if any, have died 1,812
and only at a time when the recipient has no surviving child who 1,813
is under age twenty-one or blind or permanently and totally 1,814
disabled.
The department may enter into a contract with any person 1,816
38
under which the person administers the estate recovery program on 1,817
behalf of the department or performs any of the functions 1,819
required to carry out the program. The contract may provide for 1,820
the person to be compensated from the property recovered from the 1,821
estates of medical assistance recipients or may provide for such 1,822
other ANOTHER manner of compensation as is agreed to by the 1,824
person and the department. Regardless of whether it is 1,825
administered by the department or a person under contract with 1,826
the department, the program shall be administered in accordance 1,827
with applicable requirements of federal law and regulations and 1,828
state law and rules.
(C) The department may waive seeking recovery of medical 1,831
assistance correctly paid if the director of human services 1,832
determines that recovery would work an undue hardship. The 1,833
director, in accordance with Chapter 119. of the Revised Code, 1,834
shall adopt rules establishing procedures for waiver of recovery 1,835
due to an undue hardship, which shall meet the standards 1,836
specified by the United States secretary of health and human 1,838
services under 42 U.S.C. 1396p(b)(3), as amended. 1,840
(D) Any action that may be taken by the department under 1,843
section 5111.111 of the Revised Code may be taken by a person 1,845
administering the program, or performing actions specified in 1,846
that section, pursuant to a contract with the department.
Sec. 5731.21. (A)(1)(a) Except as provided under division 1,855
(A)(3) of this section, the executor or administrator, or, if no 1,856
executor or administrator has been appointed, then such other 1,857
ANOTHER person in possession of property, the transfer of which 1,858
is subject to estate taxes under section 5731.02 or division (A) 1,860
of section 5731.19 of the Revised Code, shall file an estate tax 1,861
return, within nine months of the date of the decedent's death, 1,862
in the form prescribed by the tax commissioner, in duplicate, 1,863
with the probate court of the county. The return shall include 1,864
all property the transfer of which is subject to estate taxes, 1,865
whether such THAT property is transferred under the last will and 1,867
39
testament of the decedent or otherwise. The time for filing the
return may be extended by the tax commissioner. 1,868
(b) The estate tax return described in division (A)(1)(a) 1,870
of this section shall be accompanied by a certificate, in the 1,871
form prescribed by the tax commissioner, that is signed by the 1,872
executor, administrator, or other person required to file the 1,873
return, and that states all of the following: 1,874
(i) The fact that the return was filed; 1,876
(ii) The date of the filing of the return; 1,878
(iii) The fact that the estate taxes under section 5731.02 1,880
or division (A) of section 5731.19 of the Revised Code, that are 1,881
shown to be due in the return, have been paid in full; 1,882
(iv) If applicable, the fact that real property listed in 1,884
the inventory for the decedent's estate is included in the 1,885
return; 1,886
(v) If applicable, the fact that real property not listed 1,888
in the inventory for the decedent's estate, including, but not 1,889
limited to, survivorship tenancy property as described in section 1,890
5302.17 of the Revised Code, also is included in the return. In 1,891
this regard, the certificate additionally shall describe that 1,892
real property by the same description used in the return. 1,893
(2) The probate court shall forward one copy of the estate 1,895
tax return described in division (A)(1)(a) of this section to the 1,896
tax commissioner. 1,897
(3) If the value of the gross estate of the decedent is 1,899
twenty-five thousand dollars or less and the decedent was a 1,900
resident of this state, the person otherwise required to file a 1,901
return may file a return, but shall not be required to do so. IF 1,903
A PROBATE COURT ISSUES AN ORDER THAT GRANTS A SUMMARY RELEASE 1,904
FROM ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE UNDER 1,905
SECTION 2113.031 OF THE REVISED CODE, THAT ORDER ELIMINATES THE 1,906
DUTY OF ALL PERSONS TO FILE AN ESTATE TAX RETURN AND CERTIFICATE 1,907
UNDER DIVISIONS (A)(1)(a) AND (b) OF THIS SECTION WITH RESPECT TO 1,909
THE ESTATE FOR WHICH THE ORDER WAS GRANTED.
40
(4)(a) Upon receipt of the estate tax return described in 1,911
division (A)(1)(a) of this section and the accompanying 1,912
certificate described in division (A)(1)(b) of this section, the 1,913
probate court promptly shall give notice of the return, by a form 1,914
prescribed by the tax commissioner, to the county auditor. The 1,915
auditor then shall make a charge based upon the notice and shall 1,916
certify a duplicate of the charge to the county treasurer. The 1,917
treasurer then shall collect, subject to division (A) of section 1,918
5731.25 of the Revised Code or any other statute extending the 1,919
time for payment of an estate tax, the tax so charged. 1,920
(b) Upon receipt of the return and the accompanying 1,922
certificate, the probate court also shall forward the certificate 1,923
to the auditor. When satisfied that the estate taxes under 1,924
section 5731.02 or division (A) of section 5731.19 of the Revised 1,925
Code, that are shown to be due in the return, have been paid in 1,926
full, the auditor shall stamp the certificate so forwarded to 1,927
verify that payment. The auditor then shall return the stamped 1,928
certificate to the probate court. 1,929
(5)(a) The certificate described in division (A)(1)(b) of 1,931
this section is a public record subject to inspection and copying 1,932
in accordance with section 149.43 of the Revised Code. It shall 1,933
be kept in the records of the probate court pertaining to the 1,934
decedent's estate and is not subject to the confidentiality 1,935
provisions of section 5731.90 of the Revised Code. 1,936
(b) All persons are entitled to rely on the statements 1,938
contained in a certificate as described in division (A)(1)(b) of 1,939
this section if it has been filed in accordance with that 1,940
division, forwarded to a county auditor and stamped in accordance 1,941
with division (A)(4) of this section, and placed in the records 1,942
of the probate court pertaining to the decedent's estate in 1,943
accordance with division (A)(5)(a) of this section. The real 1,944
property referred to in the certificate shall be free of, and may 1,945
be regarded by all persons as being free of, any lien for estate 1,946
taxes under section 5731.02 and division (A) of section 5731.19 1,947
41
of the Revised Code. 1,948
(B) An estate tax return filed under this section, in the 1,950
form prescribed by the tax commissioner, and showing that no 1,951
estate tax is due shall result in a determination that no estate 1,952
tax is due, if the tax commissioner, within three months after 1,953
the receipt of the return by the department of taxation, fails to 1,954
file exceptions to the return in the probate court of the county 1,955
in which the return was filed. A copy of exceptions to such a 1,956
return OF THAT NATURE, when the tax commissioner files them 1,957
within that period, shall be sent by ordinary mail to the person 1,958
who filed the return. The tax commissioner is not bound under 1,959
this division by a determination that no estate tax is due, with 1,960
respect to property not disclosed in the return. 1,961
(C) If the executor, administrator, or other person 1,963
required to file an estate tax return fails to file it within 1,964
nine months of the date of the decedent's death, the tax 1,965
commissioner may determine the estate tax in such THAT estate and 1,967
issue a certificate of determination in the same manner as is
provided in division (B) of section 5731.27 of the Revised Code. 1,968
Such A certificate of determination OF THAT NATURE has the same 1,970
force and effect as though a return had been filed and a 1,971
certificate of determination issued with respect to the return. 1,972
Section 2. That existing sections 319.54, 1109.07, 1,974
1339.411, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 1,977
2107.501, 2113.03, 2113.61, 2131.10, 5111.11, and 5731.21 of the 1,978
Revised Code are hereby repealed. 1,979