As Reported by the Senate Judiciary Committee 1
123rd General Assembly 4
Regular Session 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-SENATOR HERINGTON 10
_________________________________________________________________ 12
A B I L L
To amend sections 319.54, 1109.07, 1339.411, 14
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 16
2106.13, 2106.18, 2107.501, 2113.03, 2113.61, 17
2131.10, 5111.11, 5302.01, 5302.02, and 5731.21
and to enact sections 2113.031, 5302.22, and 18
5302.23 of the Revised Code to permit, without 19
appointing a fiduciary or following release from 20
administration procedures, the transfer of titled
assets of a decedent to certain persons who pay 21
or are obligated to pay the decedent's funeral
expenses; to permit any person, entity, or 22
organization to be a beneficiary of a POD bank 23
account; to remove the requirement that the value 25
of the two automobiles that a decedent's
surviving spouse may select from the decedent's 26
estate be determined by an appraisal and to 27
permit the surviving spouse to select a truck
under that law even if the decedent owned an 28
automobile; to extend the statutory exemption to 30
the doctrine of ademption to a sale of
specifically devised or bequeathed property by an 31
agent acting under a power of attorney or durable
power of attorney; to specify the circumstances 33
under which a spendthrift provision in a trust
that holds property granted to a skip person and 34
qualifying as a nontaxable gift for purposes of 35
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the federal generation-skipping transfer tax 36
would or would not cause a forfeiture or
postponement of an interest in that property; and 37
to permit an owner of an interest in real 38
property to designate on a deed one or more
beneficiaries to take title to the interest upon 39
the death of the grantee under the deed without 40
having to go through probate.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 42
Section 1. That sections 319.54, 1109.07, 1339.411, 44
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 46
2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 5302.02, 47
and 5731.21 be amended and sections 2113.031, 5302.22, and 48
5302.23 of the Revised Code be enacted to read as follows: 49
Sec. 319.54. (A) On all moneys collected by the county 58
treasurer on any tax duplicate of the county, other than estate 59
tax duplicates, and on all moneys received as advance payments of 60
personal property and classified property taxes, the county 61
auditor, on settlement with the treasurer and tax commissioner, 62
on or before the date prescribed by law for such settlement or 63
any lawful extension of such date, shall be allowed as 64
compensation for the county auditor's services the following 65
percentages: 66
(1) On the first one hundred thousand dollars, two and 68
one-half per cent; 69
(2) On the next two million dollars, eight thousand three 71
hundred eighteen ten-thousandths of one per cent; 72
(3) On the next two million dollars, six thousand six 74
hundred fifty-five ten-thousandths of one per cent; 75
(4) On all further sums, one thousand six hundred 77
sixty-three ten-thousandths of one per cent. 78
If any settlement is not made on or before the date 80
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prescribed by law for such settlement or any lawful extension of 81
such date, the aggregate compensation allowed to the auditor 82
shall be reduced one per cent for each day such settlement is 83
delayed after the prescribed date. No penalty shall apply if the 84
auditor and treasurer grant all requests for advances up to 85
ninety per cent of the settlement pursuant to section 321.34 of 86
the Revised Code. The compensation allowed in accordance with 87
this section on settlements made before the dates prescribed by 88
law, or the reduced compensation allowed in accordance with this 89
section on settlements made after the date prescribed by law or 90
any lawful extension of such date, shall be apportioned ratably 91
by the auditor and deducted from the shares or portions of the 92
revenue payable to the state as well as to the county, townships, 93
municipal corporations, and school districts. 94
(B) From all moneys collected by the county treasurer on 96
any tax duplicate of the county, other than estate tax 97
duplicates, and on all moneys received as advance payments of 98
personal property and classified property taxes, there shall be 99
paid into the county treasury to the credit of the real estate 100
assessment fund created by section 325.31 of the Revised Code, an 101
amount to be determined by the county auditor, which shall not 102
exceed the following percentages: 103
(1) On the first one hundred thousand dollars, three and 105
one-half per cent; 106
(2) On the next three million dollars, one and 108
three-eighths per cent; 109
(3) On the next three million dollars, one per cent; 111
(4) On all further sums not exceeding one hundred fifty 113
million dollars, three-quarters of one per cent; 114
(5) On amounts exceeding one hundred fifty million 116
dollars, six-tenths of one per cent. 117
Such compensation shall be apportioned ratably by the 119
auditor and deducted from the shares or portions of the revenue 120
payable to the state as well as to the county, townships, 121
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municipal corporations, and school districts. 122
(C) Each county auditor shall receive four per cent of the 124
amount of tax collected and paid into the county treasury, on 125
property omitted and placed by the county auditor on the tax 126
duplicate. 127
(D) On all estate tax moneys collected by the county 129
treasurer, the county auditor, on settlement semiannually with 130
the tax commissioner, shall be allowed, as compensation for the 131
auditor's services under Chapter 5731. of the Revised Code, the 133
following percentages: 134
(1) Four per cent on the first one hundred thousand 136
dollars; 137
(2) One-half of one per cent on all additional sums. 139
Such percentages shall be computed upon the amount 141
collected and reported at each semiannual settlement, and shall 142
be for the use of the general fund of the county. 143
(E) On all cigarette license moneys collected by the 145
county treasurer, the county auditor, on settlement semiannually 146
with the treasurer, shall be allowed as compensation for the 147
auditor's services in the issuing of such licenses one-half of 149
one per cent of such moneys, to be apportioned ratably and 150
deducted from the shares of the revenue payable to the county and 151
subdivisions, for the use of the general fund of the county. 152
(F) The county auditor shall charge and receive fees as 154
follows: 155
(1) For deeds of land sold for taxes to be paid by the 157
purchaser, five dollars; 158
(2) For the transfer or entry of land, lot, or part of 160
lot, to be paid by the person requiring it, fifty cents for each 161
transfer; 162
(3) For receiving statements of value and administering 164
section 319.202 of the Revised Code, one dollar, or ten cents per 165
hundred dollars for each one hundred dollars, or fraction of one 166
hundred dollars, whichever is greater, of the value of the real 168
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property transferred or, for sales occurring on or after January 169
1, 2000, the value of the used manufactured home or used mobile 172
home, as defined in division (A)(6) of section 5739.0210 of the 174
Revised Code, transferred, except no fee shall be charged when 175
the transfer is made: 176
(a) To or from the United States, this state, or any 178
instrumentality, agency, or political subdivision of the United 179
States or this state; 180
(b) Solely in order to provide or release security for a 182
debt or obligation; 183
(c) To confirm or correct a deed previously executed and 185
recorded; 186
(d) To evidence a gift, in trust or otherwise and whether 188
revocable or irrevocable, between husband and wife, or parent and 189
child or the spouse of either; 190
(e) On sale for delinquent taxes or assessments; 192
(f) Pursuant to court order, to the extent that such 194
transfer is not the result of a sale effected or completed 195
pursuant to such order; 196
(g) Pursuant to a reorganization of corporations or 198
unincorporated associations or pursuant to the dissolution of a 199
corporation, to the extent that the corporation conveys the 200
property to a stockholder as a distribution in kind of the 201
corporation's assets in exchange for the stockholder's shares in 202
the dissolved corporation; 203
(h) By a subsidiary corporation to its parent corporation 205
for no consideration, nominal consideration, or in sole 206
consideration of the cancellation or surrender of the 207
subsidiary's stock; 208
(i) By lease, whether or not it extends to mineral or 210
mineral rights, unless the lease is for a term of years renewable 211
forever; 212
(j) When the value of the real property or the 214
manufactured or mobile home or the value of the interest that is 216
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conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 218
manufactured or mobile home, being transferred to the builder of 219
a new residence or to the dealer of a new manufactured or mobile 220
home when the former residence is traded as part of the 221
consideration for the new residence or new manufactured or mobile 222
home;
(l) To a grantee other than a dealer in real property or 224
in manufactured or mobile homes, solely for the purpose of, and 225
as a step in, the prompt sale of the real property or 226
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 228
and tangible consideration readily convertible into money is paid 229
or to be paid for the real estate or manufactured or mobile home 230
and the transaction is not a gift; 232
(n) Pursuant to division (B) of section 317.22 of the 234
Revised Code, or to section 2113.61 of the Revised Code, between 236
spouses or to a surviving spouse pursuant to section 5302.17 of 237
the Revised Code as it existed prior to April 4, 1985, between 238
persons pursuant to section 5302.17 or 5302.18 of the Revised 239
Code on or after April 4, 1985, to a person who is a surviving, 240
survivorship tenant pursuant to section 5302.17 of the Revised 241
Code on or after April 4, 1985, or pursuant to section 5309.45 of 242
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 244
deceased; 245
(p) Of an easement or right-of-way when the value of the 247
interest conveyed does not exceed one thousand dollars; 248
(q) Of property sold to a surviving spouse pursuant to 250
section 2106.16 of the Revised Code; 251
(r) To or from an organization exempt from federal income 253
taxation under section 501(c)(3) of the "Internal Revenue Code of 254
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 255
transfer is without consideration and is in furtherance of the 256
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charitable or public purposes of such organization; 257
(s) Among the heirs at law or devisees, including a 259
surviving spouse, of a common decedent, when no consideration in 260
money is paid or to be paid for the real property or manufactured 261
or mobile home; 262
(t) To a trustee of a trust, when the grantor of the trust 264
has reserved an unlimited power to revoke the trust; 265
(u) To the grantor of a trust by a trustee of the trust, 267
when the transfer is made to the grantor pursuant to the exercise 268
of the grantor's power to revoke the trust or to withdraw trust 269
assets;
(v) To the beneficiaries of a trust if the fee was paid on 271
the transfer from the grantor of the trust to the trustee or if 272
the transfer is made pursuant to trust provisions which became 273
irrevocable at the death of the grantor; 274
(w) To a corporation for incorporation into a sports 276
facility constructed pursuant to section 307.696 of the Revised 277
Code; 278
(x) BETWEEN PERSONS PURSUANT TO SECTION 5302.18 OF THE 280
REVISED 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 job and family services 1,192
shall use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry 1,193
established under section 3107.062 of the Revised Code. 1,194
Sec. 2101.24. (A)(1) Except as otherwise provided by law, 1,203
the probate court has exclusive jurisdiction: 1,204
(a) To take the proof of wills and to admit to record 1,206
authenticated copies of wills executed, proved, and allowed in 1,207
the courts of any other state, territory, or country. If the 1,208
probate judge is unavoidably absent, any judge of the court of 1,209
common pleas may take proof of wills and approve bonds to be 1,210
given, but the record of these acts shall be preserved in the 1,211
usual records of the probate court. 1,212
(b) To grant and revoke letters testamentary and of 1,214
administration; 1,215
(c) To direct and control the conduct and settle the 1,217
accounts of executors and administrators and order the 1,218
distribution of estates; 1,219
(d) To appoint the attorney general to serve as the 1,221
administrator of an estate pursuant to section 2113.06 of the 1,222
Revised Code;
(e) To appoint and remove guardians, conservators, and 1,224
testamentary trustees, direct and control their conduct, and 1,225
settle their accounts; 1,226
(f) To grant marriage licenses; 1,228
(g) To make inquests respecting persons who are so 1,230
mentally impaired as a result of a mental or physical illness or 1,231
disability, or mental retardation, or as a result of chronic 1,232
substance abuse, that they are unable to manage their property 1,233
and affairs effectively, subject to guardianship; 1,234
26
(h) To qualify assignees, appoint and qualify trustees and 1,236
commissioners of insolvents, control their conduct, and settle 1,237
their accounts; 1,238
(i) To authorize the sale of lands, equitable estates, or 1,240
interests in lands or equitable estates, and the assignments of 1,241
inchoate dower in such cases of sale, on petition by executors, 1,242
administrators, and guardians; 1,243
(j) To authorize the completion of real estate contracts 1,245
on petition of executors and administrators; 1,246
(k) To construe wills; 1,248
(l) To render declaratory judgments, including, but not 1,250
limited to, those rendered pursuant to section 2107.084 of the 1,251
Revised Code; 1,252
(m) To direct and control the conduct of fiduciaries and 1,254
settle their accounts; 1,255
(n) To authorize the sale or lease of any estate created 1,257
by will if the estate is held in trust, on petition by the 1,258
trustee; 1,259
(o) To terminate a testamentary trust in any case in which 1,261
a court of equity may do so; 1,262
(p) To hear and determine actions to contest the validity 1,264
of wills; 1,265
(q) To make a determination of the presumption of death of 1,267
missing persons and to adjudicate the property rights and 1,268
obligations of all parties affected by the presumption; 1,269
(r) To hear and determine an action commenced pursuant to 1,271
section 3107.41 of the Revised Code to obtain the release of 1,272
information pertaining to the birth name of the adopted person 1,273
and the identity of the adopted person's biological parents and 1,275
biological siblings; 1,276
(s) To act for and issue orders regarding wards pursuant 1,278
to section 2111.50 of the Revised Code; 1,279
(t) To hear and determine actions against sureties on the 1,281
bonds of fiduciaries appointed by the probate court; 1,282
27
(u) To hear and determine actions involving informed 1,284
consent for medication of persons hospitalized pursuant to 1,285
section 5122.141 or 5122.15 of the Revised Code; 1,286
(v) To hear and determine actions relating to durable 1,288
powers of attorney for health care as described in division (D) 1,289
of section 1337.16 of the Revised Code; 1,290
(w) To hear and determine actions commenced by objecting 1,292
individuals, in accordance with section 2133.05 of the Revised 1,293
Code; 1,294
(x) To hear and determine complaints that pertain to the 1,296
use or continuation, or the withholding or withdrawal, of 1,297
life-sustaining treatment in connection with certain patients 1,298
allegedly in a terminal condition or in a permanently unconscious 1,299
state pursuant to division (E) of section 2133.08 of the Revised 1,300
Code, in accordance with that division; 1,301
(y) To hear and determine applications that pertain to the 1,303
withholding or withdrawal of nutrition and hydration from certain 1,304
patients allegedly in a permanently unconscious state pursuant to 1,305
section 2133.09 of the Revised Code, in accordance with that 1,306
section; 1,307
(z) To hear and determine applications of attending 1,309
physicians in accordance with division (B) of section 2133.15 of 1,310
the Revised Code; 1,311
(aa) To hear and determine actions relative to the use or 1,313
continuation of comfort care in connection with certain 1,314
principals under durable powers of attorney for health care, 1,315
declarants under declarations, or patients in accordance with 1,316
division (E) of either section 1337.16 or 2133.12 of the Revised 1,317
Code; 1,318
(bb) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,320
RELIEVING AN ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,321
THE REVISED CODE;
(cc) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,323
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 1,324
28
2113.031 OF THE REVISED CODE.
(2) In addition to the exclusive jurisdiction conferred 1,326
upon the probate court by division (A)(1) of this section, the 1,327
probate court shall have exclusive jurisdiction over a particular 1,328
subject matter if both of the following apply: 1,329
(a) Another section of the Revised Code expressly confers 1,331
jurisdiction over that subject matter upon the probate court. 1,332
(b) No section of the Revised Code expressly confers 1,334
jurisdiction over that subject matter upon any other court or 1,335
agency. 1,336
(B)(1) The probate court has concurrent jurisdiction with, 1,338
and the same powers at law and in equity as, the general division 1,339
of the court of common pleas to issue writs and orders, and to 1,340
hear and determine actions as follows: 1,341
(a) If jurisdiction relative to a particular subject 1,343
matter is stated to be concurrent in a section of the Revised 1,344
Code or has been construed by judicial decision to be concurrent, 1,345
any action that involves that subject matter; 1,346
(b) Any action that involves an inter vivos trust; a trust 1,348
created pursuant to section 1339.51 of the Revised Code; a 1,349
charitable trust or foundation; subject to divisions (A)(1)(u) 1,350
and (z) of this section, a power of attorney, including, but not 1,351
limited to, a durable power of attorney; the medical treatment of 1,352
a competent adult; or a writ of habeas corpus. 1,353
(2) Any action that involves a concurrent jurisdiction 1,355
subject matter and that is before the probate court may be 1,356
transferred by the probate court, on its order, to the general 1,357
division of the court of common pleas. 1,358
(C) The probate court has plenary power at law and in 1,360
equity to dispose fully of any matter that is properly before the 1,361
court, unless the power is expressly otherwise limited or denied 1,362
by a section of the Revised Code. 1,363
(D) The jurisdiction acquired by a probate court over a 1,365
matter or proceeding is exclusive of that of any other probate 1,366
29
court, except when otherwise provided by law. 1,367
Sec. 2106.10. (A) A surviving spouse may elect to 1,376
receive, as part of the surviving spouse's share of an intestate 1,377
estate under section 2105.06 of the Revised Code and the 1,378
allowance for support under section 2106.13 of the Revised Code, 1,379
the entire interest of the decedent spouse in the mansion house. 1,380
The interest of the decedent spouse in the mansion house shall be 1,381
valued at the appraised value with the deduction of that portion 1,382
of all liens on the mansion house existing at the time of death 1,383
and attributable to the decedent's interest in the mansion house. 1,384
(B) The election pursuant to division (A) of this section 1,386
shall be made at or before the time a final account is rendered. 1,387
(C) If the spouse makes an election pursuant to division 1,389
(A) of this section, the administrator or executor shall file, 1,390
unless the election is one made under division (D) of this 1,391
section, an application for a certificate of transfer as provided 1,392
for in section 2113.61 of the Revised Code. The application also 1,393
shall contain an inventory of the property and the allowance for 1,394
support that the spouse is entitled to receive under sections 1,396
2105.06 and 2106.13 of the Revised Code. If the value of the 1,398
property and the allowance for support that the spouse is 1,399
entitled to receive is equal to or greater than the value of the 1,400
decedent's interest in the mansion house, the court shall issue 1,401
the certificate of transfer. 1,402
(D) The surviving spouse may make an election pursuant to 1,404
division (A) of this section in an estate relieved from 1,405
administration under section 2113.03 of the Revised Code OR IN AN 1,406
ESTATE THAT IS SUBJECT TO AN ORDER GRANTING A SUMMARY RELEASE 1,407
FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE. 1,408
The election shall be made at the time of or prior to the entry 1,409
of the order relieving the estate from administration OR THE 1,410
ORDER GRANTING A SUMMARY RELEASE FROM ADMINISTRATION. Either the 1,411
SURVIVING spouse or the applicant for the order relieving the 1,412
estate from administration shall file the application for THE 1,413
30
certificate of transfer under division (C) of this section. 1,414
(E) If the surviving spouse dies prior to making an 1,416
election pursuant to division (A) of this section, the surviving 1,417
spouse shall be conclusively presumed not to have made an 1,418
election pursuant to that division. After the surviving spouse's 1,419
death, no other person is authorized to make an election pursuant 1,420
to that division on behalf of the estate of the surviving spouse. 1,421
(F) As used in this section, the mansion house includes 1,423
the decedent's title in the parcel of land on which the house is 1,424
situated and, at the option of the surviving spouse, the 1,425
decedent's title in the household goods contained within the 1,426
house and the lots or farm land FARMLAND adjacent to the house 1,427
and used in conjunction with it as the home of the decedent. 1,429
Sec. 2106.13. (A) If a person dies leaving a surviving 1,438
spouse and no minor children, leaving a surviving spouse and 1,439
minor children, or leaving minor children and no surviving 1,440
spouse, the surviving spouse, minor children, or both shall be 1,441
entitled to receive, subject to division (B) of this section, in 1,442
money or property the sum of forty thousand dollars as an 1,444
allowance for support. If the surviving spouse selected two
automobiles under section 2106.18 of the Revised Code, the 1,445
allowance for support prescribed by this section shall be reduced 1,447
by the appraised value of the automobile having the lower 1,449
appraised value of the two automobiles so selected. The money or 1,450
property set off as an allowance for support shall be considered 1,451
estate assets.
(B) The probate court shall order the distribution of the 1,453
allowance for support described in division (A) of this section 1,454
as follows: 1,455
(1) If the person died leaving a surviving spouse and no 1,457
minor children, one hundred per cent to the surviving spouse; 1,458
(2) If the person died leaving a surviving spouse and 1,460
minor children, and if all of the minor children are the children 1,461
of the surviving spouse, one hundred per cent to the surviving 1,462
31
spouse; 1,463
(3) If the person died leaving a surviving spouse and 1,465
minor children, and if not all of the minor children are children 1,466
of the surviving spouse, in equitable shares, as fixed by the 1,467
probate court in accordance with this division, to the surviving 1,468
spouse and the minor children who are not the children of the 1,469
surviving spouse. In determining equitable shares under this 1,470
division, the probate court shall do all of the following: 1,471
(a) Consider the respective needs of the surviving spouse, 1,473
the minor children who are children of the surviving spouse, and 1,474
the minor children who are not children of the surviving spouse; 1,475
(b) Allocate to the surviving spouse, the share that is 1,477
equitable in light of the needs of the surviving spouse and the 1,478
minor children who are children of the surviving spouse; 1,479
(c) Allocate to the minor children who are not children of 1,481
the surviving spouse, the share that is equitable in light of the 1,482
needs of those minor children. 1,483
(4) If the person died leaving minor children and no 1,485
surviving spouse, in equitable shares, as fixed by the probate 1,486
court in accordance with this division, to the minor children. In 1,488
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children 1,489
and allocate to each minor child the share that is equitable in 1,490
light of the child's needs. 1,491
(C) If the surviving spouse selected two automobiles under 1,493
section 2106.18 of the Revised Code, the probate court, in 1,495
considering the respective needs of the surviving spouse and the 1,496
minor children when allocating an allowance for support under 1,497
division (B)(3) of this section, shall consider the benefit 1,498
derived by the surviving spouse from the transfer of the
automobile having the lower appraised value of the two 1,499
automobiles so selected.
(D) FOR THE PURPOSES OF THIS SECTION, THE VALUE OF AN 1,501
AUTOMOBILE THAT A SURVIVING SPOUSE SELECTS PURSUANT TO SECTION 1,502
32
2106.18 OF THE REVISED CODE IS THE VALUE THAT THE SURVIVING 1,503
SPOUSE SPECIFIES FOR THE AUTOMOBILE IN THE AFFIDAVIT EXECUTED 1,504
PURSUANT TO DIVISION (B) OF SECTION 4505.10 OF THE REVISED CODE.
Sec. 2106.18. (A) Upon the death of a married resident 1,513
who owned at least one automobile at the time of death, the 1,514
interest of the deceased spouse in up to two automobiles that are 1,516
not transferred to the surviving spouse due to joint ownership 1,517
with right of survivorship established under section 2106.17 of 1,518
the Revised Code, and that are not otherwise specifically 1,520
disposed of by testamentary disposition, may be selected by the 1,521
surviving spouse. This interest shall immediately pass to the 1,523
surviving spouse upon transfer of the title or titles in
accordance with section 4505.10 of the Revised Code. The sum 1,526
total of the appraised values of the automobiles selected by a 1,528
surviving spouse under this division, AS SPECIFIED IN THE
AFFIDAVIT THAT THE SURVIVING SPOUSE EXECUTES PURSUANT TO DIVISION 1,529
(B) OF SECTION 4505.10 OF THE REVISED CODE, shall not exceed 1,530
forty thousand dollars. Each automobile that passes to a 1,531
surviving spouse under this division shall not be considered an 1,532
estate asset and shall not be included and stated in the estate 1,533
inventory.
(B) The executor or administrator, with the approval of 1,535
the probate court, may transfer title to an automobile owned by 1,536
the decedent to any of the following: 1,537
(1) The surviving spouse, when the automobile is purchased 1,540
by the surviving spouse pursuant to section 2106.16 of the 1,541
Revised Code;
(2) A distributee; 1,543
(3) A purchaser. 1,545
(C) The executor or administrator may transfer title to an 1,547
automobile owned by the decedent without the approval of the 1,548
probate court to any of the following: 1,549
(1) A legatee entitled to the automobile under the terms 1,552
of the will;
33
(2) A distributee if the distribution of the automobile is 1,555
made without court order pursuant to section 2113.55 of the
Revised Code; 1,556
(3) A purchaser if the sale of the automobile is made 1,558
pursuant to section 2113.39 of the Revised Code. 1,559
(D) As used in division (A) of this section, "automobile" 1,561
includes a truck if the deceased spouse did not own an automobile 1,563
and if the truck was used as a method of conveyance by the 1,564
deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive. 1,566
Sec. 2107.501. (A) A specific devisee or legatee has the 1,575
right of the remaining specifically devised or bequeathed 1,576
property, and: 1,577
(1) Any balance on the purchase price, together with any 1,579
security interest owing from a purchaser to the testator at death 1,580
by reason of sale of the property; 1,581
(2) Any amount of condemnation award unpaid at death for 1,583
the taking of the property; 1,584
(3) Any proceeds unpaid at death on fire or casualty 1,586
insurance on the property; 1,587
(4) Property owned by the testator at his death as a 1,589
result of foreclosure, or obtained in lieu of foreclosure, of the 1,590
security for a specifically devised or bequeathed obligation. 1,591
(B) If specifically devised or bequeathed property is sold 1,593
by a guardian, BY AN AGENT ACTING WITHIN THE AUTHORITY OF A POWER 1,594
OF ATTORNEY, OR BY AN AGENT ACTING WITHIN THE AUTHORITY OF A 1,595
DURABLE POWER OF ATTORNEY, or if a condemnation award or 1,596
insurance proceeds are paid to a guardian, TO AN AGENT ACTING 1,597
WITHIN THE AUTHORITY OF A POWER OF ATTORNEY, OR TO AN AGENT 1,598
ACTING WITHIN THE AUTHORITY OF A DURABLE POWER OF ATTORNEY as a 1,599
result of condemnation, fire, or casualty to the property, the 1,600
specific devisee or legatee has the right to a general pecuniary 1,601
devise or bequest equal to the net proceeds of sale, the 1,602
condemnation award, or the insurance proceeds, and such a devise 1,603
34
or bequest shall be treated as property subject to section 1,604
2107.54 of the Revised Code. This section does not apply if 1,605
subsequent to the sale, condemnation, FIRE, or casualty, it is 1,606
adjudicated that the disability of the testator has ceased and 1,607
the testator survives the adjudication by one year. The right of 1,608
the specific devisee or legatee is reduced by any right he THE 1,609
SPECIFIC DEVISEE OR LEGATEE has under division (A) of this 1,610
section.
Sec. 2113.03. (A) Subject to division (D) of this 1,619
section, an estate may be released from administration under 1,620
division (B) of this section if either of the following applies: 1,621
(1) The value of the assets of the estate is thirty-five 1,623
thousand dollars or less. 1,624
(2) The value of the assets of the estate is one hundred 1,627
thousand dollars or less and either of the following applies: 1,628
(a) The decedent devised and bequeathed in a valid will 1,630
all of the assets of the decedent's estate to a person who is 1,632
named in the will as the decedent's spouse, and the decedent is 1,633
survived by that person. 1,634
(b) The decedent is survived by a spouse whose marriage to 1,636
the decedent was solemnized in a manner consistent with Chapter 1,637
3101. of the Revised Code or with a similar law of another state 1,638
or nation, the decedent died without a valid will, and the 1,639
decedent's surviving spouse is entitled to receive all of the 1,640
assets of the decedent's estate under section 2105.06 of the 1,641
Revised Code or by the operation of that section and division 1,643
(B)(1) or (2) of section 2106.13 of the Revised Code. 1,644
(B) Upon the application of any interested party, after 1,646
notice of the filing of the application has been given to the 1,647
surviving spouse and heirs at law in the manner and for the 1,648
length of time the probate court directs, and after notice to all 1,649
interested parties by publication in a newspaper of general 1,650
circulation in the county, unless the notices are waived or found 1,651
unnecessary, the court, when satisfied that division (A)(1) or 1,652
35
(2) of this section is satisfied, may enter an order relieving 1,653
the estate from administration and directing delivery of personal 1,654
property and transfer of real estate to the persons entitled to 1,655
the personal property or real estate. 1,656
For the purposes of this section, the value of an estate 1,659
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 1,660
entirely of money, stocks, bonds, or other property the value of 1,661
which is readily ascertainable, shall be determined by an 1,662
appraiser selected by the applicant, subject to the approval of 1,663
the court. The appraiser's valuation of the property shall be 1,664
reported to the court in the application to relieve the estate 1,665
from administration. The appraiser shall be paid in accordance 1,666
with section 2115.06 of the Revised Code. 1,667
For the purposes of this section, the amount of property to 1,671
be delivered or transferred to the surviving spouse, minor
children, or both, of the decedent as the allowance for support 1,672
shall be established in accordance with section 2106.13 of the 1,673
Revised Code. 1,674
When a delivery, sale, or transfer of personal property has 1,676
been ordered from an estate that has been relieved from 1,677
administration, the court may appoint a commissioner to execute 1,678
all necessary instruments of conveyance. The commissioner shall 1,679
receipt for the property, distribute the proceeds of the 1,680
conveyance upon court order, and report to the court after 1,681
distribution. 1,682
When the decedent died testate, the will shall be presented 1,684
for probate, and, if admitted to probate, the court may relieve 1,685
the estate from administration and order distribution of the 1,686
estate under the will. 1,687
An order of the court relieving an estate from 1,689
administration shall have the same effect as administration 1,690
proceedings in freeing land in the hands of an innocent purchaser 1,691
for value from possible claims of unsecured creditors. 1,692
36
(C) Any delivery of personal property or transfer of real 1,694
estate pursuant to an order relieving an estate from 1,695
administration is made subject to the limitations pertaining to 1,696
the claims of creditors set forth in divisions (B) and (C) of 1,697
section 2117.06 of the Revised Code. 1,698
(D) The release of an estate from administration under 1,700
this section does not affect any duty of any person to file an 1,701
estate tax return and certificate under division (A) of section 1,702
5731.21 of the Revised Code and does not affect the duties of a 1,703
probate court set forth in that division. 1,704
(E) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,706
PERSONS TO FILE AN APPLICATION FOR A SUMMARY RELEASE FROM 1,707
ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE OR TO 1,708
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,709
LETTERS OF ADMINISTRATION. 1,710
Sec. 2113.031. (A) AS USED IN THIS SECTION: 1,712
(1) "FINANCIAL INSTITUTION" HAS THE SAME MEANING AS IN 1,714
SECTION 5725.01 OF THE REVISED CODE. "FINANCIAL INSTITUTION" 1,716
ALSO INCLUDES A CREDIT UNION AND A FIDUCIARY THAT IS NOT A TRUST 1,717
COMPANY BUT THAT DOES TRUST BUSINESS. 1,718
(2) "FUNERAL AND BURIAL EXPENSES" MEANS WHICHEVER OF THE 1,720
FOLLOWING APPLIES: 1,721
(a) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,724
ARE INCLUDED IN THE BILL OF A FUNERAL DIRECTOR; 1,725
(b) THE FUNERAL EXPENSES OF THE DECEDENT THAT ARE NOT 1,728
INCLUDED IN THE BILL OF A FUNERAL DIRECTOR AND THAT HAVE BEEN 1,729
APPROVED BY THE PROBATE COURT;
(c) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,732
ARE DESCRIBED IN DIVISIONS (A)(2)(a) AND (b) OF THIS SECTION. 1,733
(3) "SURVIVING SPOUSE" MEANS EITHER OF THE FOLLOWING: 1,736
(a) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,739
THE SURVIVING SPOUSE AND NO MINOR CHILDREN; 1,740
(b) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,743
THE SURVIVING SPOUSE AND MINOR CHILDREN, ALL OF WHOM ARE CHILDREN 1,744
37
OF THE DECEDENT AND THE SURVIVING SPOUSE.
(B)(1) IF THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,747
DOES NOT EXCEED THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT 1,748
OF THE DECEDENT'S FUNERAL AND BURIAL EXPENSES, ANY PERSON WHO IS 1,749
NOT A SURVIVING SPOUSE AND WHO HAS PAID OR IS OBLIGATED IN 1,750
WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL EXPENSES MAY 1,751
APPLY TO THE PROBATE COURT FOR AN ORDER GRANTING A SUMMARY 1,752
RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH THIS SECTION. 1,753
(2) IF EITHER OF THE FOLLOWING APPLIES, THE DECEDENT'S 1,755
SURVIVING SPOUSE MAY APPLY TO THE PROBATE COURT FOR AN ORDER 1,756
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH 1,758
THIS SECTION:
(a) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE BEEN 1,761
PREPAID, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,762
DOES NOT EXCEED THE TOTAL OF THE FOLLOWING ITEMS: 1,763
(i) THE ALLOWANCE FOR SUPPORT THAT IS MADE UNDER DIVISION 1,766
(A) OF SECTION 2106.13 OF THE REVISED CODE TO THE SURVIVING 1,768
SPOUSE AND, IF APPLICABLE, TO THE DECEDENT'S MINOR CHILDREN AND 1,769
THAT IS DISTRIBUTABLE IN ACCORDANCE WITH DIVISION (B)(1) OR (2) 1,771
OF THAT SECTION;
(ii) AN AMOUNT, NOT EXCEEDING TWO THOUSAND DOLLARS, FOR 1,774
THE DECEDENT'S FUNERAL AND BURIAL EXPENSES REFERRED TO IN 1,775
DIVISION (A)(2)(c) OF THIS SECTION. 1,776
(b) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE NOT 1,779
BEEN PREPAID, THE DECEDENT'S SURVIVING SPOUSE HAS PAID OR IS 1,780
OBLIGATED IN WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL 1,781
EXPENSES, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,782
DOES NOT EXCEED THE TOTAL OF THE ITEMS REFERRED TO IN DIVISIONS 1,783
(B)(2)(a)(i) AND (ii) OF THIS SECTION. 1,784
(C) A PROBATE COURT SHALL ORDER A SUMMARY RELEASE FROM 1,787
ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE ONLY IF THE 1,788
COURT FINDS THAT ALL OF THE FOLLOWING ARE SATISFIED: 1,789
(1) A PERSON DESCRIBED IN DIVISION (B)(1) OF THIS SECTION 1,792
IS THE APPLICANT FOR A SUMMARY RELEASE FROM ADMINISTRATION, AND 1,794
38
THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE DOES NOT EXCEED 1,795
THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT OF THE 1,796
DECEDENT'S FUNERAL AND BURIAL EXPENSES, OR THE APPLICANT FOR A 1,797
SUMMARY RELEASE FROM ADMINISTRATION IS THE DECEDENT'S SURVIVING 1,798
SPOUSE, AND THE CIRCUMSTANCES DESCRIBED IN DIVISION (B)(2)(a) OR 1,799
(b) OF THIS SECTION APPLY. 1,800
(2) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,802
ADMINISTRATION DOES ALL OF THE FOLLOWING: 1,803
(a) DESCRIBES ALL ASSETS OF THE DECEDENT'S ESTATE THAT ARE 1,806
KNOWN TO THE APPLICANT; 1,807
(b) IS IN THE FORM THAT THE SUPREME COURT PRESCRIBES 1,810
PURSUANT TO ITS POWERS OF SUPERINTENDENCE UNDER SECTION 5 OF 1,811
ARTICLE IV, OHIO CONSTITUTION, AND IS CONSISTENT WITH THE 1,813
REQUIREMENTS OF THIS DIVISION;
(c) HAS BEEN SIGNED AND ACKNOWLEDGED BY THE APPLICANT IN 1,816
THE PRESENCE OF A NOTARY PUBLIC OR A DEPUTY CLERK OF THE PROBATE 1,817
COURT;
(d) SETS FORTH THE FOLLOWING INFORMATION IF THE DECEDENT'S 1,820
ESTATE INCLUDES A DESCRIBED TYPE OF ASSET: 1,821
(i) IF THE DECEDENT'S ESTATE INCLUDES A MOTOR VEHICLE, THE 1,824
MOTOR VEHICLE'S YEAR, MAKE, MODEL, BODY TYPE, MANUFACTURER'S 1,825
VEHICLE IDENTIFICATION NUMBER, CERTIFICATE OF TITLE NUMBER, AND 1,826
DATE OF DEATH VALUE;
(ii) IF THE DECEDENT'S ESTATE INCLUDES AN ACCOUNT 1,829
MAINTAINED BY A FINANCIAL INSTITUTION, THAT INSTITUTION'S NAME 1,830
AND THE ACCOUNT'S COMPLETE IDENTIFYING NUMBER AND DATE OF DEATH 1,831
BALANCE;
(iii) IF THE DECEDENT'S ESTATE INCLUDES ONE OR MORE SHARES 1,834
OF STOCK OR BONDS, THE TOTAL NUMBER OF THE SHARES AND BONDS AND 1,835
THEIR TOTAL DATE OF DEATH VALUE AND, FOR EACH SHARE OR BOND, ITS 1,836
SERIAL NUMBER, THE NAME OF ITS ISSUER, ITS DATE OF DEATH VALUE, 1,837
AND, IF ANY, THE NAME AND ADDRESS OF ITS TRANSFER AGENT. 1,838
(3) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,840
ADMINISTRATION IS ACCOMPANIED BY ALL OF THE FOLLOWING THAT APPLY: 1,841
39
(a) A RECEIPT, CONTRACT, OR OTHER DOCUMENT THAT CONFIRMS 1,844
THE APPLICANT'S PAYMENT OR OBLIGATION TO PAY THE DECEDENT'S 1,845
FUNERAL AND BURIAL EXPENSES OR, IF APPLICABLE IN THE CASE OF THE 1,846
DECEDENT'S SURVIVING SPOUSE, THE PREPAYMENT OF THE DECEDENT'S 1,847
FUNERAL AND BURIAL EXPENSES;
(b) AN APPLICATION FOR A CERTIFICATE OF TRANSFER AS 1,850
DESCRIBED IN SECTION 2113.61 OF THE REVISED CODE, IF AN INTEREST 1,851
IN REAL PROPERTY IS INCLUDED IN THE ASSETS OF THE DECEDENT'S 1,852
ESTATE; 1,853
(c) THE FEE REQUIRED BY DIVISION (A)(59) OF SECTION 1,856
2101.16 OF THE REVISED CODE. 1,857
(4) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,859
THERE ARE NO PENDING PROCEEDINGS FOR THE ADMINISTRATION OF THE 1,861
DECEDENT'S ESTATE AND NO PENDING PROCEEDINGS FOR RELIEF OF THE 1,862
DECEDENT'S ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,863
THE REVISED CODE. 1,864
(5) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,867
THERE ARE NO KNOWN ASSETS OF THE DECEDENT'S ESTATE OTHER THAN THE 1,868
ASSETS DESCRIBED IN THE APPLICATION.
(D) IF THE PROBATE COURT DETERMINES THAT THE REQUIREMENTS 1,871
OF DIVISION (C) OF THIS SECTION ARE SATISFIED, THE PROBATE COURT 1,873
SHALL ISSUE AN ORDER THAT GRANTS A SUMMARY RELEASE FROM 1,874
ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S ESTATE. THE 1,875
ORDER HAS, AND SHALL SPECIFY THAT IT HAS, ALL OF THE FOLLOWING 1,876
EFFECTS:
(1) IT RELIEVES THE DECEDENT'S ESTATE FROM ADMINISTRATION. 1,879
(2) IT DIRECTS THE DELIVERY TO THE APPLICANT OF THE 1,881
DECEDENT'S PERSONAL PROPERTY TOGETHER WITH THE TITLE TO THAT 1,882
PROPERTY. 1,883
(3) IT DIRECTS THE TRANSFER TO THE APPLICANT OF THE TITLE 1,885
TO ANY INTERESTS IN REAL PROPERTY INCLUDED IN THE DECEDENT'S 1,886
ESTATE. 1,887
(4) IT ELIMINATES THE DUTY OF ALL PERSONS TO FILE AN 1,889
ESTATE TAX RETURN AND CERTIFICATE UNDER DIVISION (A) OF SECTION 1,891
40
5731.21 OF THE REVISED CODE IN CONNECTION WITH THE DECEDENT'S 1,893
ESTATE.
(5) IT ELIMINATES THE NEED FOR A FINANCIAL INSTITUTION, 1,895
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN ANY 1,896
PROVISION OF DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,899
REVISED CODE TO OBTAIN, AS OTHERWISE WOULD BE REQUIRED BY ANY OF 1,900
THOSE DIVISIONS, THE WRITTEN CONSENT OF THE TAX COMMISSIONER
PRIOR TO THE DELIVERY, TRANSFER, OR PAYMENT TO THE APPLICANT OF 1,901
AN ASSET OF THE DECEDENT'S ESTATE. 1,902
(E) A CERTIFIED COPY OF AN ORDER THAT GRANTS A SUMMARY 1,905
RELEASE FROM ADMINISTRATION TOGETHER WITH A CERTIFIED COPY OF THE 1,906
APPLICATION FOR THAT ORDER CONSTITUTES SUFFICIENT AUTHORITY FOR A 1,907
FINANCIAL INSTITUTION, CORPORATION, OR OTHER ENTITY OR PERSON 1,908
REFERRED TO IN DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,911
REVISED CODE OR FOR A CLERK OF A COURT OF COMMON PLEAS TO 1,912
TRANSFER TITLE TO AN ASSET OF THE DECEDENT'S ESTATE TO THE 1,913
APPLICANT FOR THE SUMMARY RELEASE FROM ADMINISTRATION. 1,914
(F) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,917
PERSONS TO FILE AN APPLICATION TO RELIEVE AN ESTATE FROM 1,918
ADMINISTRATION UNDER SECTION 2113.03 OF THE REVISED CODE OR TO 1,920
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,921
LETTERS OF ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S 1,922
ESTATE.
Sec. 2113.61. (A)(1) When real property passes by the 1,931
laws of intestate succession or under a will, the administrator 1,932
or executor shall file in probate court, prior to the filing of 1,933
his THE ADMINISTRATOR'S OR EXECUTOR'S final account, an 1,934
application requesting the court to issue a certificate of 1,935
transfer as to the real property. Real property sold by an 1,937
executor or administrator or land registered under Chapters 5309. 1,938
and 5310. of the Revised Code are IS excepted from the 1,939
application requirement. Cases in which an order has been made 1,940
UNDER SECTION 2113.03 OF THE REVISED CODE relieving an estate
from administration and in which the order directing transfer of 1,942
41
real property to the person entitled to it may be substituted for 1,943
the certificate of transfer also are excepted from the 1,944
application requirement.
(2) IN ACCORDANCE WITH DIVISION (C)(3)(b) OF SECTION 1,947
2113.031 OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 1,949
TRANSFER OF AN INTEREST IN REAL PROPERTY INCLUDED IN THE ASSETS 1,950
OF THE DECEDENT'S ESTATE SHALL ACCOMPANY AN APPLICATION FOR A 1,951
SUMMARY RELEASE FROM ADMINISTRATION UNDER THAT SECTION. THIS 1,952
SECTION APPLIES TO THE APPLICATION FOR AND THE ISSUANCE OF THE 1,953
REQUESTED CERTIFICATE OF TRANSFER EXCEPT TO THE EXTENT THAT THE 1,954
PROBATE COURT DETERMINES THAT THE NATURE OF ANY OF THE PROVISIONS 1,955
OF THIS SECTION IS INCONSISTENT WITH THE NATURE OF A GRANT OF A 1,956
SUMMARY RELEASE FROM ADMINISTRATION. 1,957
(B) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,960
application for a certificate of transfer shall contain all of 1,961
the following:
(1) The name, place of residence at death, and date of 1,963
death of the decedent; 1,964
(2) A statement whether the decedent died testate or 1,966
intestate; 1,967
(3) The fact and date of the filing and probate of the 1,969
will, if applicable, and the fact and date of the appointment of 1,970
the administrator or executor; 1,971
(4) A description of each parcel of real property situated 1,973
in this state that is owned by the decedent at the time of his 1,974
death; 1,975
(5) Insofar as they can be ascertained, the names, ages, 1,977
places of residence, and relationship to the decedent of the 1,978
persons to whom each parcel of real property described in 1,979
division (B)(4) of this section passed by descent or devise; 1,980
(6) A statement that all the known debts of the decedent's 1,982
estate have been paid or secured to be paid, or that sufficient 1,983
other assets are in hand to complete the payment of those debts; 1,984
(7) Other pertinent information that the court requires. 1,986
42
(C) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,989
court shall issue a certificate of transfer for record in each 1,990
county in this state in which real property so passing is 1,991
situated, that shall recite all of the following:
(1) The name and date of death of the decedent; 1,993
(2) Whether the decedent died testate or intestate and, if 1,995
testate, the volume and page of the record of the will; 1,996
(3) The volume and page of the probate court record of the 1,998
administration of the estate; 1,999
(4) The names and places of residence of the devisees, the 2,001
interests passing to them, the names and places of residence of 2,002
the persons inheriting intestate, and the interests inherited by 2,003
them, in each parcel of real property described in division 2,004
(B)(4) of this section; 2,005
(5) A description of each parcel of real property 2,007
described in division (B)(4) of this section; 2,008
(6) Other information that in the opinion of the court 2,010
should be included. 2,011
(D) If an executor or administrator has failed to file an 2,013
application for a certificate of transfer before being 2,014
discharged, the application may be filed by an heir or devisee, 2,015
or a successor in interest, in the probate court in which the 2,016
testator's will was probated or, in the case of intestate 2,017
estates, in the probate court in which administration was had. 2,018
If no administration was had on an estate and if no 2,019
administration is contemplated, EXCEPT IN THE CASE OF THE GRANT 2,020
OF OR CONTEMPLATED APPLICATION FOR THE GRANT OF AN ORDER OF A 2,021
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE 2,022
REVISED CODE, an application for a certificate of transfer may be 2,024
filed by an heir or devisee, or a successor in interest, in the 2,025
probate court of the county in which the decedent was a resident 2,026
at the time of his death.
A foreign executor or administrator, when no ancillary 2,028
administration proceedings have been had or are being had in this 2,029
43
state, may file in accordance with this section an application 2,030
for a certificate of transfer in the probate court of any county 2,031
of this state in which real property of the decedent is located. 2,032
When a person who has entered into a written contract for 2,034
the sale and conveyance of an interest in real property dies 2,035
before its completion, the interest of the decedent in the 2,036
contract and the record title to the real property described in 2,037
the contract may be transferred to the persons, legatees, 2,038
devisees, or heirs at law entitled to the interest of the 2,039
decedent in the real property, in the same manner as provided in 2,040
this section and sections 2113.62 and 2113.63 of the Revised Code 2,041
for the transfer of real property. The application for the 2,042
certificate of transfer and the certificate itself also shall 2,043
recite that the real property described in the application or 2,044
certificate is subject to a written contract for its sale and 2,045
conveyance. 2,046
Sec. 2131.10. A natural person, adult or minor, referred 2,055
to in sections 2131.10 and 2131.11 of the Revised Code as the 2,056
owner, may enter into a written contract with any bank, building 2,057
and loan or savings and loan association, credit union, or 2,058
society for savings, authorized to receive money on an investment 2,059
share certificate, share account, deposit, or stock deposit, and 2,060
transacting business in this state, whereby the proceeds of the 2,061
owner's investment share certificate, share account, deposit, or 2,062
stock deposit may be made payable on the death of the owner to 2,063
another natural person or to any entity or organization, referred 2,064
to in such sections as the beneficiary, notwithstanding any 2,065
provisions to the contrary in Chapter 2107. of the Revised Code. 2,066
In creating such accounts, "payable on death" or "payable on the 2,067
death of" may be abbreviated to "P.O.D." 2,068
Every contract of an investment share certificate, share 2,070
account, deposit, or stock deposit authorized by this section 2,071
shall be deemed to contain a right on the part of the owner 2,072
during his THE OWNER'S lifetime both to withdraw the proceeds of 2,073
44
such investment share certificate, share account, deposit, or 2,075
stock deposit, in whole or in part, as though no beneficiary has 2,076
been named, and to designate a change in beneficiary. The 2,077
interest of the beneficiary shall be deemed not to vest until the 2,078
death of the owner. 2,079
No change in the designation of the beneficiary shall be 2,081
valid unless executed in the form and manner prescribed by the 2,082
bank, building and loan or savings and loan association, credit 2,083
union, or society for savings. 2,084
Sec. 5111.11. (A) As used in this section, "estate" means 2,093
all property to be administered under Title XXI of the Revised 2,095
Code and property that would be administered under that title if 2,096
not for section 2113.03 OR 2113.031 of the Revised Code. 2,097
(B) For the purpose of recovering the cost of services 2,100
correctly paid under the medical assistance program to a
recipient age fifty-five or older, the department of job and 2,101
family services shall institute an estate recovery program 2,103
against the property and estates of medical assistance recipients 2,104
to recover medical assistance correctly paid on their behalf to 2,105
the extent that federal law and regulations permit the 2,106
implementation of such a program OF THAT NATURE. The department 2,108
shall seek to recover medical assistance correctly paid only 2,109
after the recipient and the recipient's surviving spouse, if any, 2,110
have died and only at a time when the recipient has no surviving 2,111
child who is under age twenty-one or blind or permanently and 2,112
totally disabled. 2,113
The department may enter into a contract with any person 2,115
under which the person administers the estate recovery program on 2,116
behalf of the department or performs any of the functions 2,118
required to carry out the program. The contract may provide for 2,119
the person to be compensated from the property recovered from the 2,120
estates of medical assistance recipients or may provide for such 2,121
other ANOTHER manner of compensation as is agreed to by the 2,123
person and the department. Regardless of whether it is 2,124
45
administered by the department or a person under contract with 2,125
the department, the program shall be administered in accordance 2,126
with applicable requirements of federal law and regulations and 2,127
state law and rules.
(C) The department may waive seeking recovery of medical 2,130
assistance correctly paid if the director of job and family
services determines that recovery would work an undue hardship. 2,132
The director, in accordance with Chapter 119. of the Revised 2,133
Code, shall adopt rules establishing procedures for waiver of 2,134
recovery due to an undue hardship, which shall meet the standards 2,135
specified by the United States secretary of health and human 2,137
services under 42 U.S.C. 1396p(b)(3), as amended. 2,139
(D) Any action that may be taken by the department under 2,142
section 5111.111 of the Revised Code may be taken by a person 2,144
administering the program, or performing actions specified in 2,145
that section, pursuant to a contract with the department.
Sec. 5302.01. The forms set forth in sections, 5302.05, 2,154
5302.07, 5302.09, 5302.11, 5302.12, 5302.14, and 5302.17, AND 2,156
5302.22 of the Revised Code may be used and shall be sufficient 2,158
for their respective purposes. They shall be known as "Statutory 2,159
Forms" and may be referred to as such. They may be altered as
circumstances require, and the authorization of such forms shall 2,160
not prevent the use of other forms. Wherever the phrases defined 2,161
in sections 5302.06, 5302.08, 5302.10, and 5302.13 of the Revised 2,162
Code are to be incorporated in instruments by reference, the 2,163
method of incorporation as indicated in the statutory forms shall 2,164
be sufficient, but shall not preclude other methods.
Sec. 5302.02. The rules and definitions contained in 2,173
sections 5302.03, 5302.04, 5302.06, 5302.08, 5302.10, 5302.13, 2,174
5302.17, 5302.18, 5302.19, 5302.20, and 5302.21, AND 5302.22 of 2,175
the Revised Code apply to all deeds or other instruments relating 2,177
to real estate, whether the statutory forms or other forms are 2,179
used, where the instruments are executed on or after October 1,
1965, OR, IN RELATION TO THE RULES AND DEFINITIONS CONTAINED IN 2,180
46
SECTION 5302.22 OF THE REVISED CODE, ON OR AFTER THE EFFECTIVE 2,181
DATE OF THIS AMENDMENT.
Sec. 5302.22. (A) A DEED CONVEYING ANY INTEREST IN REAL 2,183
PROPERTY, AND IN SUBSTANCE FOLLOWING THE FORM SET FORTH IN THIS 2,184
DIVISION, WHEN DULY EXECUTED IN ACCORDANCE WITH CHAPTER 5301. OF 2,185
THE REVISED CODE AND RECORDED IN THE OFFICE OF THE COUNTY 2,186
RECORDER, CREATES A PRESENT INTEREST AS SOLE OWNER OR AS A TENANT 2,187
IN COMMON IN THE GRANTEE AND CREATES A TRANSFER ON DEATH INTEREST 2,188
IN THE BENEFICIARY OR BENEFICIARIES. UPON THE DEATH OF THE 2,190
GRANTEE, THE DEED VESTS THE INTEREST OF THE DECEDENT IN THE 2,192
BENEFICIARY OR BENEFICIARIES. THE DEED DESCRIBED IN THIS 2,193
DIVISION SHALL IN SUBSTANCE CONFORM TO THE FOLLOWING FORM:
"TRANSFER ON DEATH DEED 2,194
.................... (MARITAL STATUS), OF ................. 2,196
COUNTY, .................... (FOR VALUABLE CONSIDERATION PAID, IF 2,197
ANY), GRANT(S) (WITH COVENANTS, IF ANY), TO .................... 2,198
WHOSE TAX MAILING ADDRESS IS ...................., TRANSFER ON 2,199
DEATH TO ...................., BENEFICIARY(S), THE FOLLOWING REAL 2,200
PROPERTY:
(DESCRIPTION OF LAND OR INTEREST IN LAND AND ENCUMBRANCES, 2,202
RESERVATIONS, AND EXCEPTIONS, IF ANY.) 2,203
PRIOR INSTRUMENT REFERENCE: .............................. 2,205
...................., WIFE (HUSBAND) OF THE GRANTOR, RELEASES ALL 2,207
RIGHTS OF DOWER THEREIN. 2,208
WITNESS .................... HAND THIS .................... 2,210
DAY OF ...................." 2,211
(EXECUTION IN ACCORDANCE WITH CHAPTER 5301. OF THE REVISED 2,213
CODE)
(B) ANY PERSON WHO, UNDER THE REVISED CODE OR THE COMMON 2,216
LAW OF THIS STATE, OWNS REAL PROPERTY OR ANY INTEREST IN REAL 2,217
PROPERTY AS A SOLE OWNER OR AS A TENANT IN COMMON MAY CREATE AN 2,219
INTEREST IN THE REAL PROPERTY TRANSFERABLE ON DEATH BY EXECUTING 2,220
AND RECORDING A DEED AS PROVIDED IN THIS SECTION CONVEYING THE 2,221
PERSON'S ENTIRE, SEPARATE INTEREST IN THE REAL PROPERTY TO ONE OR 2,222
47
MORE INDIVIDUALS, INCLUDING THE GRANTOR, AND DESIGNATING ONE OR 2,223
MORE OTHER PERSONS, IDENTIFIED IN THE DEED BY NAME, AS TRANSFER 2,224
ON DEATH BENEFICIARIES. 2,225
A DEED CONVEYING AN INTEREST IN REAL PROPERTY THAT INCLUDES 2,227
A TRANSFER ON DEATH BENEFICIARY DESIGNATION NEED NOT BE SUPPORTED 2,228
BY CONSIDERATION AND NEED NOT BE DELIVERED TO THE TRANSFER ON 2,229
DEATH BENEFICIARY TO BE EFFECTIVE. 2,230
(C) UPON THE DEATH OF ANY INDIVIDUAL WHO OWNS REAL 2,232
PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A 2,233
TRANSFER ON DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER 2,234
ON DEATH DEED AS PROVIDED IN THIS SECTION, THE DECEASED OWNER'S 2,237
INTEREST SHALL BE TRANSFERRED ONLY TO THE TRANSFER ON DEATH 2,238
BENEFICIARIES WHO ARE IDENTIFIED IN THE DEED BY NAME AND WHO 2,239
SURVIVE THE DECEASED OWNER OR THAT ARE IN EXISTENCE ON THE DATE
OF DEATH OF THE DECEASED OWNER. THE TRANSFER OF THE DECEASED 2,241
OWNER'S INTEREST SHALL BE RECORDED BY PRESENTING TO THE COUNTY 2,242
AUDITOR AND FILING WITH THE COUNTY RECORDER AN AFFIDAVIT, 2,243
ACCOMPANIED BY A CERTIFIED COPY OF A DEATH CERTIFICATE FOR THE 2,244
DECEASED OWNER. THE AFFIDAVIT SHALL RECITE THE NAME AND ADDRESS 2,245
OF EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO SURVIVED THE 2,246
DECEASED OWNER OR THAT IS IN EXISTENCE ON THE DATE OF THE
DECEASED OWNER'S DEATH, THE DATE OF THE DECEASED OWNER'S DEATH, A 2,249
DESCRIPTION OF THE SUBJECT REAL PROPERTY OR INTEREST IN REAL 2,250
PROPERTY, AND THE NAMES OF EACH DESIGNATED TRANSFER ON DEATH 2,251
BENEFICIARY WHO HAS NOT SURVIVED THE DECEASED OWNER OR THAT IS 2,252
NOT IN EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. THE 2,253
AFFIDAVIT SHALL BE ACCOMPANIED BY A CERTIFIED COPY OF A DEATH 2,254
CERTIFICATE FOR EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO 2,255
HAS NOT SURVIVED THE DECEASED OWNER. THE COUNTY RECORDER SHALL 2,257
MAKE AN INDEX REFERENCE TO ANY AFFIDAVIT SO FILED IN THE RECORD 2,258
OF DEEDS.
UPON THE DEATH OF ANY INDIVIDUAL HOLDING REAL PROPERTY OR 2,260
AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A TRANSFER ON 2,261
DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER ON DEATH DEED 2,262
48
AS PROVIDED IN THIS SECTION, IF THE TITLE TO THE REAL PROPERTY IS 2,263
REGISTERED PURSUANT TO CHAPTER 5309. OF THE REVISED CODE, THE 2,264
PROCEDURE FOR THE TRANSFER OF THE INTEREST OF THE DECEASED OWNER 2,265
SHALL BE PURSUANT TO SECTION 5309.081 OF THE REVISED CODE. 2,266
Sec. 5302.23. (A) ANY DEED CONTAINING LANGUAGE THAT SHOWS 2,268
A CLEAR INTENT TO DESIGNATE A TRANSFER ON DEATH BENEFICIARY SHALL 2,269
BE LIBERALLY CONSTRUED TO DO SO. 2,270
(B) REAL PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS 2,272
SUBJECT TO A TRANSFER ON DEATH BENEFICIARY DESIGNATION AS 2,273
PROVIDED IN SECTION 5302.22 OF THE REVISED CODE OR AS DESCRIBED 2,274
IN DIVISION (A) OF THIS SECTION HAS ALL OF THE FOLLOWING 2,275
CHARACTERISTICS AND RAMIFICATIONS: 2,276
(1) AN INTEREST OF A DECEASED OWNER SHALL BE TRANSFERRED 2,278
TO THE TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN THE 2,279
DEED BY NAME AND WHO SURVIVE THE DECEASED OWNER OR THAT ARE IN 2,280
EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. IF THERE IS 2,282
A DESIGNATION OF MORE THAN ONE TRANSFER ON DEATH BENEFICIARY, THE 2,283
BENEFICIARIES SHALL TAKE TITLE IN THE INTEREST IN EQUAL SHARES AS 2,284
TENANTS IN COMMON. IF A TRANSFER ON DEATH BENEFICIARY DOES NOT 2,285
SURVIVE THE DECEASED OWNER OR IS NOT IN EXISTENCE ON THE DATE OF 2,286
THE DECEASED OWNER'S DEATH, AND THE DECEASED OWNER HAS DESIGNATED 2,287
ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES 2,288
AS PROVIDED IN DIVISION (B)(2) OF THIS SECTION, THE DESIGNATED 2,289
CONTINGENT TRANSFER ON DEATH BENEFICIARIES SHALL TAKE THE SAME
INTEREST THAT WOULD HAVE PASSED TO THE TRANSFER ON DEATH 2,290
BENEFICIARY HAD THAT TRANSFER ON DEATH BENEFICIARY SURVIVED THE 2,291
DECEASED OWNER OR BEEN IN EXISTENCE ON THE DATE OF THE DECEASED 2,292
OWNER'S DEATH. IF NONE OF THE DESIGNATED TRANSFER ON DEATH 2,293
BENEFICIARIES SURVIVES THE DECEASED OWNER OR IS IN EXISTENCE ON 2,295
THE DATE OF THE DECEASED OWNER'S DEATH AND NO CONTINGENT TRANSFER
ON DEATH BENEFICIARIES HAVE BEEN DESIGNATED OR HAVE SURVIVED THE 2,296
DECEASED OWNER, THE INTEREST OF THE DECEASED OWNER SHALL BE 2,298
DISTRIBUTED AS PART OF THE PROBATE ESTATE OF THE DECEASED OWNER 2,299
OF THE INTEREST. 2,300
49
(2) A TRANSFER ON DEATH DEED MAY CONTAIN A DESIGNATION OF 2,302
ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH 2,303
BENEFICIARIES, WHO SHALL TAKE THE INTEREST OF THE DECEASED OWNER 2,304
THAT WOULD OTHERWISE HAVE PASSED TO THE DESIGNATED TRANSFER ON 2,305
DEATH BENEFICIARY IF THAT NAMED DESIGNATED TRANSFER ON DEATH 2,306
BENEFICIARY DOES NOT SURVIVE THE DECEASED OWNER OR IS NOT IN
EXISTENCE ON THE DATE OF DEATH OF THE DECEASED OWNER. PERSONS 2,308
DESIGNATED AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES SHALL BE 2,309
IDENTIFIED IN THE DEED BY NAME. 2,310
(3) THE DESIGNATION OF A TRANSFER ON DEATH BENEFICIARY HAS 2,312
NO EFFECT ON THE PRESENT OWNERSHIP OF REAL PROPERTY, AND A PERSON 2,313
DESIGNATED AS A TRANSFER ON DEATH BENEFICIARY HAS NO INTEREST IN 2,316
THE REAL PROPERTY UNTIL THE DEATH OF THE OWNER OF THE INTEREST. 2,317
(4) THE DESIGNATION IN A DEED OF ANY TRANSFER ON DEATH 2,319
BENEFICIARY MAY BE REVOKED OR CHANGED AT ANY TIME, WITHOUT THE 2,320
CONSENT OF THAT DESIGNATED TRANSFER ON DEATH BENEFICIARY, BY THE 2,321
OWNER OF THE INTEREST BY EXECUTING IN ACCORDANCE WITH CHAPTER 2,323
5301. OF THE REVISED CODE AND RECORDING A DEED CONVEYING THE 2,324
GRANTOR'S ENTIRE, SEPARATE INTEREST IN THE REAL PROPERTY TO ONE 2,325
OR MORE PERSONS, INCLUDING THE GRANTOR, WITH OR WITHOUT THE
DESIGNATION OF ANOTHER TRANSFER ON DEATH BENEFICIARY. 2,326
(5) A FEE SIMPLE TITLE OR ANY FRACTIONAL INTEREST IN A FEE 2,329
SIMPLE TITLE MAY BE SUBJECTED TO A TRANSFER ON DEATH BENEFICIARY 2,330
DESIGNATION. 2,331
(6) A DESIGNATED TRANSFER ON DEATH BENEFICIARY TAKES ONLY 2,333
THE INTEREST THAT THE DECEASED OWNER OR OWNERS HELD ON THE DATE 2,334
OF DEATH, SUBJECT TO ALL ENCUMBRANCES, RESERVATIONS, AND 2,335
EXCEPTIONS.
(7) NO RIGHTS OF ANY LIENHOLDER, INCLUDING, BUT NOT 2,337
LIMITED TO, ANY MORTGAGEE, JUDGMENT CREDITOR, OR MECHANIC'S LIEN 2,338
HOLDER, SHALL BE AFFECTED BY THE DESIGNATION OF A TRANSFER ON 2,339
DEATH BENEFICIARY PURSUANT TO THIS SECTION AND SECTION 5302.22 OF 2,340
THE REVISED CODE. IF ANY LIENHOLDER TAKES ACTION TO ENFORCE THE 2,341
LIEN, BY FORECLOSURE OR OTHERWISE THROUGH A COURT PROCEEDING, IT 2,342
50
IS NOT NECESSARY TO JOIN THE TRANSFER ON DEATH BENEFICIARY AS A 2,343
PARTY DEFENDANT IN THE ACTION UNLESS THE TRANSFER ON DEATH 2,344
BENEFICIARY HAS ANOTHER INTEREST IN THE REAL PROPERTY THAT IS 2,345
CURRENTLY VESTED.
(8) ANY TRANSFER ON DEATH OF REAL PROPERTY OR OF AN 2,347
INTEREST IN REAL PROPERTY THAT RESULTS FROM A DEED DESIGNATING A 2,348
TRANSFER ON DEATH BENEFICIARY IS NOT TESTAMENTARY. 2,349
Sec. 5731.21. (A)(1)(a) Except as provided under division 2,358
(A)(3) of this section, the executor or administrator, or, if no 2,359
executor or administrator has been appointed, then such other 2,360
ANOTHER person in possession of property, the transfer of which 2,361
is subject to estate taxes under section 5731.02 or division (A) 2,363
of section 5731.19 of the Revised Code, shall file an estate tax 2,364
return, within nine months of the date of the decedent's death, 2,365
in the form prescribed by the tax commissioner, in duplicate, 2,366
with the probate court of the county. The return shall include 2,367
all property the transfer of which is subject to estate taxes, 2,368
whether such THAT property is transferred under the last will and 2,370
testament of the decedent or otherwise. The time for filing the
return may be extended by the tax commissioner. 2,371
(b) The estate tax return described in division (A)(1)(a) 2,373
of this section shall be accompanied by a certificate, in the 2,374
form prescribed by the tax commissioner, that is signed by the 2,375
executor, administrator, or other person required to file the 2,376
return, and that states all of the following: 2,377
(i) The fact that the return was filed; 2,379
(ii) The date of the filing of the return; 2,381
(iii) The fact that the estate taxes under section 5731.02 2,383
or division (A) of section 5731.19 of the Revised Code, that are 2,384
shown to be due in the return, have been paid in full; 2,385
(iv) If applicable, the fact that real property listed in 2,387
the inventory for the decedent's estate is included in the 2,388
return; 2,389
(v) If applicable, the fact that real property not listed 2,391
51
in the inventory for the decedent's estate, including, but not 2,392
limited to, survivorship tenancy property as described in section 2,393
5302.17 of the Revised Code OR TRANSFER ON DEATH PROPERTY AS 2,394
DESCRIBED IN SECTIONS 5302.22 AND 5302.23 OF THE REVISED CODE, 2,395
also is included in the return. In this regard, the certificate 2,397
additionally shall describe that real property by the same 2,398
description used in the return.
(2) The probate court shall forward one copy of the estate 2,400
tax return described in division (A)(1)(a) of this section to the 2,401
tax commissioner. 2,402
(3) If the value of the gross estate of the decedent is 2,404
twenty-five thousand dollars or less and the decedent was a 2,405
resident of this state, the person otherwise required to file a 2,406
return may file a return, but shall not be required to do so. IF 2,408
A PROBATE COURT ISSUES AN ORDER THAT GRANTS A SUMMARY RELEASE 2,409
FROM ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE UNDER 2,410
SECTION 2113.031 OF THE REVISED CODE, THAT ORDER ELIMINATES THE 2,411
DUTY OF ALL PERSONS TO FILE AN ESTATE TAX RETURN AND CERTIFICATE 2,412
UNDER DIVISIONS (A)(1)(a) AND (b) OF THIS SECTION WITH RESPECT TO 2,414
THE ESTATE FOR WHICH THE ORDER WAS GRANTED.
(4)(a) Upon receipt of the estate tax return described in 2,416
division (A)(1)(a) of this section and the accompanying 2,417
certificate described in division (A)(1)(b) of this section, the 2,418
probate court promptly shall give notice of the return, by a form 2,419
prescribed by the tax commissioner, to the county auditor. The 2,420
auditor then shall make a charge based upon the notice and shall 2,421
certify a duplicate of the charge to the county treasurer. The 2,422
treasurer then shall collect, subject to division (A) of section 2,423
5731.25 of the Revised Code or any other statute extending the 2,424
time for payment of an estate tax, the tax so charged. 2,425
(b) Upon receipt of the return and the accompanying 2,427
certificate, the probate court also shall forward the certificate 2,428
to the auditor. When satisfied that the estate taxes under 2,429
section 5731.02 or division (A) of section 5731.19 of the Revised 2,430
52
Code, that are shown to be due in the return, have been paid in 2,431
full, the auditor shall stamp the certificate so forwarded to 2,432
verify that payment. The auditor then shall return the stamped 2,433
certificate to the probate court. 2,434
(5)(a) The certificate described in division (A)(1)(b) of 2,436
this section is a public record subject to inspection and copying 2,437
in accordance with section 149.43 of the Revised Code. It shall 2,438
be kept in the records of the probate court pertaining to the 2,439
decedent's estate and is not subject to the confidentiality 2,440
provisions of section 5731.90 of the Revised Code. 2,441
(b) All persons are entitled to rely on the statements 2,443
contained in a certificate as described in division (A)(1)(b) of 2,444
this section if it has been filed in accordance with that 2,445
division, forwarded to a county auditor and stamped in accordance 2,446
with division (A)(4) of this section, and placed in the records 2,447
of the probate court pertaining to the decedent's estate in 2,448
accordance with division (A)(5)(a) of this section. The real 2,449
property referred to in the certificate shall be free of, and may 2,450
be regarded by all persons as being free of, any lien for estate 2,451
taxes under section 5731.02 and division (A) of section 5731.19 2,452
of the Revised Code. 2,453
(B) An estate tax return filed under this section, in the 2,455
form prescribed by the tax commissioner, and showing that no 2,456
estate tax is due shall result in a determination that no estate 2,457
tax is due, if the tax commissioner, within three months after 2,458
the receipt of the return by the department of taxation, fails to 2,459
file exceptions to the return in the probate court of the county 2,460
in which the return was filed. A copy of exceptions to such a 2,461
return OF THAT NATURE, when the tax commissioner files them 2,462
within that period, shall be sent by ordinary mail to the person 2,463
who filed the return. The tax commissioner is not bound under 2,464
this division by a determination that no estate tax is due, with 2,465
respect to property not disclosed in the return. 2,466
(C) If the executor, administrator, or other person 2,468
53
required to file an estate tax return fails to file it within 2,469
nine months of the date of the decedent's death, the tax 2,470
commissioner may determine the estate tax in such THAT estate and 2,472
issue a certificate of determination in the same manner as is
provided in division (B) of section 5731.27 of the Revised Code. 2,473
Such A certificate of determination OF THAT NATURE has the same 2,475
force and effect as though a return had been filed and a 2,476
certificate of determination issued with respect to the return. 2,477
Section 2. That existing sections 319.54, 1109.07, 2,479
1339.411, 1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2,482
2106.18, 2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 2,483
5302.02, and 5731.21 of the Revised Code are hereby repealed. 2,484
Section 3. Sections 2101.16 and 5111.11 of the Revised 2,486
Code are amended by this act and also by H.B. 471 of the 123rd 2,488
General Assembly (effective July 1, 2000). The amendments of 2,489
H.B. 471 are included in this act in lower case to confirm the 2,490
intention to retain them, but are not intended to be effective
until July 1, 2000. 2,491