As Passed by the Senate 1
123rd General Assembly 4
Regular Session Am. Sub. H. B. No. 313 5
1999-2000 6
REPRESENTATIVE SALERNO-TIBERI-SULZER-O'BRIEN-DePIERO-BOYD- 8
MOTTLEY-CORE-AMSTUTZ-BARRETT-SULLIVAN-VERICH-WOMER BENJAMIN- 9
BARNES-JONES-SENATORS HERINGTON-ESPY-LATTA-SPADA-OELSLAGER- 10
CUPP-WHITE-GARDNER 11
_________________________________________________________________ 13
A B I L L
To amend sections 319.54, 1109.07, 1339.411, 15
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 17
2106.13, 2106.18, 2107.501, 2113.03, 2113.61, 18
2131.10, 5111.11, 5302.01, 5302.02, and 5731.21
and to enact sections 2113.031, 5302.22, and 19
5302.23 of the Revised Code to permit, without 20
appointing a fiduciary or following release from 21
administration procedures, the transfer of titled
assets of a decedent to certain persons who pay 22
or are obligated to pay the decedent's funeral
expenses; to permit any person, entity, or 23
organization to be a beneficiary of a POD bank 24
account; to remove the requirement that the value 26
of the two automobiles that a decedent's
surviving spouse may select from the decedent's 27
estate be determined by an appraisal and to 28
permit the surviving spouse to select a truck
under that law even if the decedent owned an 29
automobile; to extend the statutory exemption to 31
the doctrine of ademption to a sale of
specifically devised or bequeathed property by an 32
agent acting under a power of attorney or durable
power of attorney; to specify the circumstances 34
under which a spendthrift provision in a trust
that holds property granted to a skip person and 35
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qualifying as a nontaxable gift for purposes of 36
the federal generation-skipping transfer tax 37
would or would not cause a forfeiture or
postponement of an interest in that property; and 38
to permit an owner of an interest in real 39
property to designate on a deed one or more
beneficiaries to take title to the interest upon 40
the death of the grantee under the deed without 41
having to go through probate.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 43
Section 1. That sections 319.54, 1109.07, 1339.411, 45
1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2106.18, 47
2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 5302.02, 48
and 5731.21 be amended and sections 2113.031, 5302.22, and 49
5302.23 of the Revised Code be enacted to read as follows: 50
Sec. 319.54. (A) On all moneys collected by the county 59
treasurer on any tax duplicate of the county, other than estate 60
tax duplicates, and on all moneys received as advance payments of 61
personal property and classified property taxes, the county 62
auditor, on settlement with the treasurer and tax commissioner, 63
on or before the date prescribed by law for such settlement or 64
any lawful extension of such date, shall be allowed as 65
compensation for the county auditor's services the following 66
percentages: 67
(1) On the first one hundred thousand dollars, two and 69
one-half per cent; 70
(2) On the next two million dollars, eight thousand three 72
hundred eighteen ten-thousandths of one per cent; 73
(3) On the next two million dollars, six thousand six 75
hundred fifty-five ten-thousandths of one per cent; 76
(4) On all further sums, one thousand six hundred 78
sixty-three ten-thousandths of one per cent. 79
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If any settlement is not made on or before the date 81
prescribed by law for such settlement or any lawful extension of 82
such date, the aggregate compensation allowed to the auditor 83
shall be reduced one per cent for each day such settlement is 84
delayed after the prescribed date. No penalty shall apply if the 85
auditor and treasurer grant all requests for advances up to 86
ninety per cent of the settlement pursuant to section 321.34 of 87
the Revised Code. The compensation allowed in accordance with 88
this section on settlements made before the dates prescribed by 89
law, or the reduced compensation allowed in accordance with this 90
section on settlements made after the date prescribed by law or 91
any lawful extension of such date, shall be apportioned ratably 92
by the auditor and deducted from the shares or portions of the 93
revenue payable to the state as well as to the county, townships, 94
municipal corporations, and school districts. 95
(B) From all moneys collected by the county treasurer on 97
any tax duplicate of the county, other than estate tax 98
duplicates, and on all moneys received as advance payments of 99
personal property and classified property taxes, there shall be 100
paid into the county treasury to the credit of the real estate 101
assessment fund created by section 325.31 of the Revised Code, an 102
amount to be determined by the county auditor, which shall not 103
exceed the following percentages: 104
(1) On the first one hundred thousand dollars, three and 106
one-half per cent; 107
(2) On the next three million dollars, one and 109
three-eighths per cent; 110
(3) On the next three million dollars, one per cent; 112
(4) On all further sums not exceeding one hundred fifty 114
million dollars, three-quarters of one per cent; 115
(5) On amounts exceeding one hundred fifty million 117
dollars, six-tenths of one per cent. 118
Such compensation shall be apportioned ratably by the 120
auditor and deducted from the shares or portions of the revenue 121
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payable to the state as well as to the county, townships, 122
municipal corporations, and school districts. 123
(C) Each county auditor shall receive four per cent of the 125
amount of tax collected and paid into the county treasury, on 126
property omitted and placed by the county auditor on the tax 127
duplicate. 128
(D) On all estate tax moneys collected by the county 130
treasurer, the county auditor, on settlement semiannually with 131
the tax commissioner, shall be allowed, as compensation for the 132
auditor's services under Chapter 5731. of the Revised Code, the 134
following percentages: 135
(1) Four per cent on the first one hundred thousand 137
dollars; 138
(2) One-half of one per cent on all additional sums. 140
Such percentages shall be computed upon the amount 142
collected and reported at each semiannual settlement, and shall 143
be for the use of the general fund of the county. 144
(E) On all cigarette license moneys collected by the 146
county treasurer, the county auditor, on settlement semiannually 147
with the treasurer, shall be allowed as compensation for the 148
auditor's services in the issuing of such licenses one-half of 150
one per cent of such moneys, to be apportioned ratably and 151
deducted from the shares of the revenue payable to the county and 152
subdivisions, for the use of the general fund of the county. 153
(F) The county auditor shall charge and receive fees as 155
follows: 156
(1) For deeds of land sold for taxes to be paid by the 158
purchaser, five dollars; 159
(2) For the transfer or entry of land, lot, or part of 161
lot, to be paid by the person requiring it, fifty cents for each 162
transfer; 163
(3) For receiving statements of value and administering 165
section 319.202 of the Revised Code, one dollar, or ten cents per 166
hundred dollars for each one hundred dollars, or fraction of one 167
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hundred dollars, whichever is greater, of the value of the real 169
property transferred or, for sales occurring on or after January 170
1, 2000, the value of the used manufactured home or used mobile 173
home, as defined in division (A)(6) of section 5739.0210 of the 175
Revised Code, transferred, except no fee shall be charged when 176
the transfer is made: 177
(a) To or from the United States, this state, or any 179
instrumentality, agency, or political subdivision of the United 180
States or this state; 181
(b) Solely in order to provide or release security for a 183
debt or obligation; 184
(c) To confirm or correct a deed previously executed and 186
recorded; 187
(d) To evidence a gift, in trust or otherwise and whether 189
revocable or irrevocable, between husband and wife, or parent and 190
child or the spouse of either; 191
(e) On sale for delinquent taxes or assessments; 193
(f) Pursuant to court order, to the extent that such 195
transfer is not the result of a sale effected or completed 196
pursuant to such order; 197
(g) Pursuant to a reorganization of corporations or 199
unincorporated associations or pursuant to the dissolution of a 200
corporation, to the extent that the corporation conveys the 201
property to a stockholder as a distribution in kind of the 202
corporation's assets in exchange for the stockholder's shares in 203
the dissolved corporation; 204
(h) By a subsidiary corporation to its parent corporation 206
for no consideration, nominal consideration, or in sole 207
consideration of the cancellation or surrender of the 208
subsidiary's stock; 209
(i) By lease, whether or not it extends to mineral or 211
mineral rights, unless the lease is for a term of years renewable 212
forever; 213
(j) When the value of the real property or the 215
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manufactured or mobile home or the value of the interest that is 217
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 219
manufactured or mobile home, being transferred to the builder of 220
a new residence or to the dealer of a new manufactured or mobile 221
home when the former residence is traded as part of the 222
consideration for the new residence or new manufactured or mobile 223
home;
(l) To a grantee other than a dealer in real property or 225
in manufactured or mobile homes, solely for the purpose of, and 226
as a step in, the prompt sale of the real property or 227
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 229
and tangible consideration readily convertible into money is paid 230
or to be paid for the real estate or manufactured or mobile home 231
and the transaction is not a gift; 233
(n) Pursuant to division (B) of section 317.22 of the 235
Revised Code, or to section 2113.61 of the Revised Code, between 237
spouses or to a surviving spouse pursuant to section 5302.17 of 238
the Revised Code as it existed prior to April 4, 1985, between 239
persons pursuant to section 5302.17 or 5302.18 of the Revised 240
Code on or after April 4, 1985, to a person who is a surviving, 241
survivorship tenant pursuant to section 5302.17 of the Revised 242
Code on or after April 4, 1985, or pursuant to section 5309.45 of 243
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 245
deceased; 246
(p) Of an easement or right-of-way when the value of the 248
interest conveyed does not exceed one thousand dollars; 249
(q) Of property sold to a surviving spouse pursuant to 251
section 2106.16 of the Revised Code; 252
(r) To or from an organization exempt from federal income 254
taxation under section 501(c)(3) of the "Internal Revenue Code of 255
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 256
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transfer is without consideration and is in furtherance of the 257
charitable or public purposes of such organization; 258
(s) Among the heirs at law or devisees, including a 260
surviving spouse, of a common decedent, when no consideration in 261
money is paid or to be paid for the real property or manufactured 262
or mobile home; 263
(t) To a trustee of a trust, when the grantor of the trust 265
has reserved an unlimited power to revoke the trust; 266
(u) To the grantor of a trust by a trustee of the trust, 268
when the transfer is made to the grantor pursuant to the exercise 269
of the grantor's power to revoke the trust or to withdraw trust 270
assets;
(v) To the beneficiaries of a trust if the fee was paid on 272
the transfer from the grantor of the trust to the trustee or if 273
the transfer is made pursuant to trust provisions which became 274
irrevocable at the death of the grantor; 275
(w) To a corporation for incorporation into a sports 277
facility constructed pursuant to section 307.696 of the Revised 278
Code; 279
(x) BETWEEN PERSONS PURSUANT TO SECTION 5302.18 OF THE 281
REVISED CODE.
The auditor shall compute and collect the fee. The auditor 283
shall maintain a numbered receipt system, as prescribed by the 284
tax commissioner, and use such receipt system to provide a 285
receipt to each person paying a fee. The auditor shall deposit 286
the receipts of the fees on conveyances in the county treasury 287
daily to the credit of the general fund of the county. 288
The real property transfer fee provided for in division 290
(F)(3) of this section shall be applicable to any conveyance of 291
real property presented to the auditor on or after January 1, 292
1968, regardless of its time of execution or delivery. 293
Sec. 1109.07. (A) When a deposit is made in the name of 304
two or more persons, payable to either or the survivor, the bank 305
may pay all of the deposit, any part of the deposit, or any 306
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interest earned on the deposit, to either of the named persons, 307
or the guardian of the estate of either of the named persons, 308
whether or not the other person is living. The receipt or 309
acquittance of the person paid is a sufficient release and 310
discharge of the bank for any payments made from the account to 311
that person.
(B) A bank may enter into a written contract with a 313
natural person for the proceeds of the person's deposits to be 315
payable on the death of that person to another natural person OR 316
TO ANY ENTITY OR ORGANIZATION in accordance with the terms, 318
restrictions, and limitations set forth in sections 2131.10 and 319
2131.11 of the Revised Code.
Sec. 1339.411. (A)(1) Except as provided in divisions 329
(A)(2) and, (3), AND (4) of this section, a spendthrift provision 330
in an instrument that creates an inter vivos or testamentary 331
trust shall not cause any forfeiture or postponement of any 333
interest in property that satisfies both of the following:
(a) It is granted to a surviving spouse of the testator or 335
other settlor. 336
(b) It qualifies for the federal estate tax marital 338
deduction allowed by subtitle SUBTITLE B, Chapter 11, of the 340
"Internal Revenue Code of 1986," 26 U.S.C.A. 2056, as amended, or 341
the estate tax marital deduction allowed by division (A) of 342
section 5731.15 of the Revised Code. 343
(2) Division (A)(1) of this section does not apply if an 346
instrument that creates an inter vivos or testamentary trust 347
expressly states the intention of the testator or other settlor 348
that obtaining a marital deduction as described in division 349
(A)(1)(b) of this section is less important than enforcing the 351
forfeiture or postponement of the interest in property in 352
accordance with the spendthrift provision in the instrument. 353
(3) DIVISION (A)(1) OF THIS SECTION APPLIES ONLY TO THE 356
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION 357
AND DOES NOT APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT 358
9
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE 359
DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A 360
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING 361
THE TRUST ESTATE. 362
(4) Division (A)(1) of this section does not apply to any 366
beneficiary of an inter vivos or testamentary trust other than 367
the surviving spouse of the testator or other settlor or to any 368
inter vivos or testamentary trust of which the surviving spouse 369
of the testator or other settlor is a beneficiary if an interest 370
in property does not qualify for a marital deduction as described 371
in division (A)(1)(b) of this section. 372
(B)(1) Except as provided in divisions (B)(2) and (3) of 375
this section, if an instrument creating an inter vivos or 376
testamentary trust includes a spendthrift provision and the trust 378
holds shares in an S corporation, the spendthrift provision shall 379
not cause any forfeiture or postponement of any beneficial 380
interest, income, principal, or other interest in the shares of 381
the S corporation held by the trust. For purposes of division 383
(B)(1) of this section, "S corporation" has the same meaning as 384
in section 1361 of the "Internal Revenue Code of 1986," 26 U.S.C. 388
1361. 389
(2) Division (B)(1) of this section does not apply if an 392
instrument that creates an inter vivos or testamentary trust 393
expressly states the intention of the testator or other settlor
that maintenance of the corporation's status as an S corporation 395
is less important than enforcing the forfeiture or postponement 396
of any beneficial interest, income, principal, or other interest 397
in the S corporation shares in accordance with the spendthrift 399
provision in the instrument.
(3) Division (B)(1) of this section applies only to the 402
forfeiture or postponement portions of a spendthrift provision 403
and does not apply to any portion of a spendthrift provision that
prohibits a beneficiary from assigning, alienating, or otherwise 404
disposing of any beneficiary BENEFICIAL interest in a trust or 405
10
prohibits a creditor of a beneficiary from attaching or otherwise 407
encumbering the trust estate.
(4)(C)(1) EXCEPT AS PROVIDED IN DIVISIONS (C)(2) AND (3) 410
OF THIS SECTION, A SPENDTHRIFT PROVISION IN AN INSTRUMENT THAT 413
CREATES AN INTER VIVOS OR TESTAMENTARY TRUST SHALL NOT CAUSE ANY 414
FORFEITURE OR POSTPONEMENT OF ANY INTEREST IN PROPERTY THAT 415
SATISFIES BOTH OF THE FOLLOWING: 416
(a) IT IS GRANTED TO A PERSON WHO IS A SKIP PERSON UNDER 418
THE FEDERAL GENERATION-SKIPPING TRANSFER TAX IMPOSED BY SUBTITLE 420
B, CHAPTER 13, OF THE "INTERNAL REVENUE CODE OF 1986," 26 424
U.S.C.A. 2601-2663, AS AMENDED. 425
(b) IT QUALIFIES AS A NONTAXABLE GIFT UNDER SECTION 428
2642(c) OF THE "INTERNAL REVENUE CODE OF 1986," 26 U.S.C.A 431
2642(c).
(2) DIVISION (C)(1) OF THIS SECTION DOES NOT APPLY IF AN 433
INSTRUMENT THAT CREATES AN INTER VIVOS OR TESTAMENTARY TRUST 434
EXPRESSLY STATES THE INTENTION OF THE TESTATOR OR OTHER SETTLOR
THAT QUALIFYING AS A NONTAXABLE TRUST GIFT AS DESCRIBED IN 435
DIVISION (C)(1)(b) OF THIS SECTION IS LESS IMPORTANT THAN 436
ENFORCING THE FORFEITURE OR POSTPONEMENT OF THE INTEREST IN 437
PROPERTY IN ACCORDANCE WITH THE SPENDTHRIFT PROVISION IN THE 438
INSTRUMENT.
(3) DIVISION (C)(1) OF THIS SECTION APPLIES ONLY TO THE 440
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION 441
AND DOES NOT APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT 442
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE 443
DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A 444
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING 445
THE TRUST ESTATE. 446
(D) Divisions (A), (B)(1), (2), and (3)(C) of this section 450
are intended to codify certain fiduciary and trust law principles
relating to the interpretation of a testator's or other settlor's 451
intent with respect to the provisions of a trust. Divisions (A), 453
(B)(1), (2), and (3)(C) of this section apply to trust 454
11
instruments executed prior to and existing on the effective date 457
of this amendment, unless the trustee of a THE EFFECTIVE DATE OF 458
THIS AMENDMENT AND TO trust of that nature, in a written trust 461
amendment, elects to do otherwise. Any election of that nature, 462
when made, is irrevocable INSTRUMENTS EXECUTED ON OR AFTER THE 463
EFFECTIVE DATE OF THIS AMENDMENT. 464
Sec. 1339.68. (A) As used in this section: 473
(1) "Disclaimant" means any person, any guardian or 475
personal representative of a person or estate of a person, or any 476
attorney-in-fact or agent of a person having a general or 477
specific authority to act granted in a written instrument, who is 478
any of the following: 479
(a) With respect to testamentary instruments and intestate 481
succession, an heir, next of kin, devisee, legatee, donee, person 482
succeeding to a disclaimed interest, surviving joint tenant, 483
surviving tenant by the entireties, surviving tenant of a tenancy 484
with a right of survivorship, beneficiary under a testamentary 485
instrument, or person designated to take pursuant to a power of 486
appointment exercised by a testamentary instrument; 487
(b) With respect to nontestamentary instruments, a 489
grantee, donee, person succeeding to a disclaimed interest, 490
surviving joint tenant, surviving tenant by the entireties, 491
surviving tenant of a tenancy with a right of survivorship, 492
beneficiary under a nontestamentary instrument, or person 493
designated to take pursuant to a power of appointment exercised 494
by a nontestamentary instrument; 495
(c) With respect to fiduciary rights, privileges, powers, 497
and immunities, a fiduciary under a testamentary or 498
nontestamentary instrument. This section does not authorize a 499
fiduciary to disclaim the rights of beneficiaries unless the 500
instrument creating the fiduciary relationship authorizes such a 501
disclaimer. 502
(d) Any person entitled to take an interest in property 504
upon the death of a person or upon the occurrence of any other 505
12
event. 506
(2) "Property" means all forms of property, real and 508
personal, tangible and intangible. 509
(B)(1) A disclaimant, other than a fiduciary under an 511
instrument who is not authorized by the instrument to disclaim 512
the interest of a beneficiary, may disclaim, in whole or in part, 513
the succession to any property by executing and by delivering, 514
filing, or recording a written disclaimer instrument in the 515
manner provided in this section. 516
(2) A disclaimant who is a fiduciary under an instrument 518
may disclaim, in whole or in part, any right, power, privilege, 519
or immunity, by executing and by delivering, filing, or recording 520
a written disclaimer instrument in the manner provided in this 521
section. 522
(3) The written instrument of disclaimer shall be signed 524
and acknowledged by the disclaimant and shall contain all of the 525
following: 526
(a) A reference to the donative instrument; 528
(b) A description of the property, part of property, or 530
interest disclaimed, and of any fiduciary right, power, 531
privilege, or immunity disclaimed; 532
(c) A declaration of the disclaimer and its extent. 534
(4) The guardian of the estate of a minor or an 536
incompetent, or the personal representative of a deceased person, 537
with the consent of the probate division of the court of common 538
pleas, may disclaim, in whole or in part, the succession to any 539
property, or interest in property, that the ward, if an adult and 540
competent, or the deceased, if living, might have disclaimed. 541
The guardian or personal representative, or any interested person 542
may file an application with the probate division of the court of 543
common pleas that has jurisdiction of the estate, asking that the 544
court order the guardian or personal representative to execute 545
and deliver, file, or record the disclaimer on behalf of the ward 546
or estate. The court shall order the guardian or personal 547
13
representative to execute and deliver, file, or record the 548
disclaimer if the court finds, upon hearing after notice to 549
interested parties and such other persons as the court shall 550
direct, that: 551
(a) It is in the best interests of those interested in the 553
estate of the person and of those who will take the disclaimed 554
interest; 555
(b) It would not materially, adversely affect the minor or 557
incompetent, or the beneficiaries of the estate of the decedent, 558
taking into consideration other available resources and the age, 559
probable life expectancy, physical and mental condition, and 560
present and reasonably anticipated future needs of the minor or 561
incompetent or the beneficiaries of the estate of the decedent. 562
A written instrument of disclaimer ordered by the court 564
under this division shall be executed and be delivered, filed, or 565
recorded within the time and in the manner in which the person 566
could have disclaimed if the person were living, an adult, and 568
competent.
(C) A partial disclaimer of property that is subject to a 570
burdensome interest created by the donative instrument is not 571
effective unless the disclaimed property constitutes a gift that 572
is separate and distinct from undisclaimed gifts. 573
(D) The disclaimant shall deliver, file, or record the 575
disclaimer, or cause the same to be done, not later than nine 576
months after the latest of the following dates: 577
(1) The effective date of the donative instrument if both 579
the taker and the taker's interest in the property are finally 581
ascertained on that date; 582
(2) The date of the occurrence of the event upon which 584
both the taker and the taker's interest in the property become 586
finally ascertainable; 587
(3) The date on which the disclaimant attains twenty-one 589
years of age or is no longer an incompetent, without tendering or 590
repaying any benefit received while the disclaimant was under 591
14
twenty-one years of age or an incompetent, and even if a guardian 592
of a minor or incompetent had filed an application pursuant to 593
division (B)(4) of this section and the probate division of the 594
court of common pleas involved did not consent to the guardian 595
executing a disclaimer. 596
(E) No disclaimer instrument is effective under this 598
section if either of the following applies under the terms of the 599
disclaimer instrument: 600
(1) The disclaimant has power to revoke the disclaimer; 602
(2) The disclaimant may transfer, or direct to be 604
transferred, to self the entire legal and equitable ownership of 607
the property subject to the disclaimer instrument.
(F)(1) If SUBJECT TO DIVISION (F)(2) OF THIS SECTION, IF 610
the interest disclaimed is created by a nontestamentary 611
instrument, the disclaimer instrument shall be delivered 612
personally or by certified mail to the trustee or other person 613
who has legal title to, or possession of, the property
disclaimed. 614
(2) If the interest disclaimed is created by a 616
testamentary instrument or, by intestate succession, OR BY A 617
TRANSFER ON DEATH DEED PURSUANT TO SECTION 5302.22 OF THE REVISED 618
CODE, the disclaimer instrument shall be filed in the probate 619
division of the court of common pleas in the county in which 620
proceedings for the administration of the decedent's estate have 621
been commenced, and an executed copy of the disclaimer instrument 622
shall be delivered personally or by certified mail to the 623
personal representative of the decedent's estate. 624
(3) If no proceedings for the administration of the 626
decedent's estate have been commenced, the disclaimer instrument 627
shall be filed in the probate division of the court of common 628
pleas in the county in which proceedings for the administration 629
of the decedent's estate might be commenced according to law. 630
The disclaimer instrument shall be filed and indexed, and fees 631
charged, in the same manner as provided by law for an application 632
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to be appointed as personal representative to administer the 633
decedent's estate. The disclaimer is effective whether or not 634
proceedings thereafter are commenced to administer the decedent's 635
estate. If proceedings thereafter are commenced for the 636
administration of the decedent's estate, they shall be filed 637
under, or consolidated with, the case number assigned to the 638
disclaimer instrument. 639
(4) If an interest in real estate is disclaimed, an 641
executed copy of the disclaimer instrument also shall be recorded 642
in the office of the recorder of the county in which the real 643
estate is located. The disclaimer instrument shall include a 644
description of the real estate with sufficient certainty to 645
identify it, and shall contain a reference to the record of the 646
instrument that created the interest disclaimed. If title to the 647
real estate is registered under Chapters 5309. and 5310. of the 648
Revised Code, the disclaimer interest shall be entered as a 649
memorial on the last certificate of title. A spouse of a 650
disclaimant has no dower or other interest in the real estate 651
disclaimed. 652
(G) Unless the donative instrument expressly provides 654
that, if there is a disclaimer, there shall not be any 655
acceleration of remainders or other interests, the property, part 656
of property, or interest in property disclaimed, and any future 657
interest that is to take effect in possession or enjoyment at or 658
after the termination of the interest disclaimed, shall descend, 659
be distributed, or otherwise be disposed of, and shall be 660
accelerated, in the following manner: 661
(1) If intestate or testate succession is disclaimed, as 663
if the disclaimant had predeceased the decedent; 664
(2) If the disclaimant is one designated to take pursuant 666
to a power of appointment exercised by a testamentary instrument, 667
as if the disclaimant had predeceased the donee of the power; 668
(3) If the donative instrument is a nontestamentary 670
instrument, as if the disclaimant had died before the effective 671
16
date of the nontestamentary instrument; 672
(4) If the disclaimer is of a fiduciary right, power, 674
privilege, or immunity, as if the right, power, privilege, or 675
immunity was never in the donative instrument. 676
(H) A disclaimer pursuant to this section is effective as 678
of, and relates back for all purposes to, the date upon which the 679
taker and the taker's interest have been finally ascertained. 681
(I) A disclaimant who has a present and future interest in 683
property, and disclaims the disclaimant's present interest in 685
whole or in part, is considered to have disclaimed the 686
disclaimant's future interest to the same extent, unless a 688
contrary intention appears in the disclaimer instrument or the 689
donative instrument. A disclaimant is not precluded from 690
receiving, as an alternative taker, a beneficial interest in the 691
property disclaimed, unless a contrary intention appears in the 692
disclaimer instrument or in the donative instrument. 693
(J) The disclaimant's right to disclaim under this section 695
is barred if, before the expiration of the period within which 696
the disclaimant may disclaim the interest, the disclaimant does 698
any of the following: 699
(1) Assigns, conveys, encumbers, pledges, or transfers, or 701
contracts to assign, convey, encumber, pledge, or transfer, the 702
property or any interest in it; 703
(2) Waives in writing the disclaimant's right to disclaim 705
and executes and delivers, files, or records the waiver in the 707
manner provided in this section for a disclaimer instrument; 708
(3) Accepts the property or an interest in it; 710
(4) Permits or suffers a sale or other disposition of the 712
property pursuant to judicial action against the disclaimant. 714
(K) A fiduciary's application for appointment or 716
assumption of duties as a fiduciary does not waive or bar the 717
disclaimant's right to disclaim a right, power, privilege, or 719
immunity.
(L) The right to disclaim under this section exists 721
17
irrespective of any limitation on the interest of the disclaimant 722
in the nature of a spendthrift provision or similar restriction. 723
(M) A disclaimer instrument or written waiver of the right 725
to disclaim that has been executed and delivered, filed, or 726
recorded as required by this section is final and binding upon 727
all persons. 728
(N) The right to disclaim and the procedures for 730
disclaimer established by this section are in addition to, and do 731
not exclude or abridge, any other rights or procedures existing 732
under any other section of the Revised Code or at common law to 733
assign, convey, release, refuse to accept, renounce, waive, or 734
disclaim property. 735
(O)(1) No person is liable for distributing or disposing 737
of property in a manner inconsistent with the terms of a valid 738
disclaimer if the distribution or disposition is otherwise proper 739
and the person has no actual knowledge of the disclaimer. 740
(2) No person is liable for distributing or disposing of 742
property in reliance upon the terms of a disclaimer that is 743
invalid because the right of disclaimer has been waived or barred 744
if the distribution or disposition is otherwise proper and the 745
person has no actual knowledge of the facts that constitute a 746
waiver or bar to the right to disclaim. 747
(P)(1) A disclaimant may disclaim pursuant to this section 750
any interest in property that is in existence on September 27, 751
1976, if either the interest in the property or the taker of the 752
interest in the property is not finally ascertained on that date. 753
(2) No disclaimer executed pursuant to this section 755
destroys or diminishes an interest in property that exists on 756
September 27, 1976, in any person other than the disclaimant. 757
Sec. 2101.12. The following records shall be kept by the 766
probate court: 767
(A) An administration docket, showing the grant of letters 769
of administration or letters testamentary, the name of the 770
decedent, the amount of bond and names of sureties in the bond, 771
18
and the date of filing and a brief note of each order or 772
proceeding relating to the estate with reference to the journal 773
or other record in which the order or proceeding is found; 774
(B) A guardian's docket, showing the name of each ward 776
and, if the ward is an infant, his THE INFANT'S age and the name 777
of his THE INFANT'S parents, the amount of bond and names of 779
sureties in any bond, any limited powers or limited duration of 780
powers, and the date of filing and a brief note of the orders and 781
proceedings as described in division (A) of this section; 782
(C) A civil docket, in which shall be noted the names of 784
parties to actions and proceedings, the date of the commencement 785
of the actions and proceedings and of the filing of the papers 786
relating to the actions and proceedings, a brief note of the 787
orders made in the actions and proceedings, and the date of 788
entering the orders; 789
(D) A journal, in which shall be kept minutes of official 791
business transacted in the probate court, or by the probate 792
judge, in civil actions and proceedings; 793
(E) A record of wills, in which the wills proved in the 795
court shall be recorded with a certificate of the probate of the 796
will, and wills proved elsewhere with the certificate of probate, 797
authenticated copies of which have been admitted to record by the 798
court; 799
(F) A final record that shall contain a complete record of 801
each cause or matter and shall be completed within ninety days 802
after the final order or judgment has been made in the cause or 803
matter; 804
(G) An execution docket, in which shall be entered a 806
memorandum of executions issued by the probate judge stating the 807
names of the parties, the name of the person to whom the 808
execution is delivered, his THE PERSON'S return on the execution, 810
the date of issuing the execution, the amount ordered to be 811
collected, stating the costs separately from the fine or damages, 812
the payments on the execution, and the satisfaction of the 813
19
execution when it is satisfied; 814
(H) A marriage record, in which shall be entered licenses, 816
the names of the parties to whom a license is issued, the names 817
of the persons applying for a license, a brief statement of the 818
facts sworn to by persons applying for a license, and the returns 819
of the person solemnizing the marriage; 820
(I) A naturalization record, in which shall be entered the 822
declaration of intention of the person seeking to be naturalized, 823
the oath of the person naturalized, and the affidavit or oath of 824
witnesses who testify in his THE PERSON'S behalf, in which 825
affidavit shall be stated the place of residence of the 827
witnesses;
(J) A permanent record of all births and deaths occurring 829
within the county, reported as provided by law, which record 830
shall be kept in the form and manner that may be designated by 831
the director of health; 832
(K) A separate record and index of adoptions, in 834
accordance with section 3107.17 of the Revised Code; 835
(L) A SUMMARY RELEASE FROM ADMINISTRATION DOCKET, SHOWING 837
THE DATE OF THE FILING OF THE APPLICATION FOR A SUMMARY RELEASE 839
FROM ADMINISTRATION PURSUANT TO SECTION 2113.031 OF THE REVISED 841
CODE, THE DECEDENT'S NAME, THE APPLICANT'S NAME, WHETHER THE 842
APPLICANT IS THE DECEDENT'S SURVIVING SPOUSE OR A PERSON 843
DESCRIBED IN DIVISION (B)(1) OF THAT SECTION, AND A BRIEF NOTE OF 844
THE GRANT OF THE ORDER OF SUMMARY RELEASE FROM ADMINISTRATION AND 845
OF ANY OTHER ORDER OR PROCEEDING RELATING TO THE DECEDENT'S 846
ESTATE, WITH REFERENCE TO THE JOURNAL OR OTHER RECORD IN WHICH 848
THE ORDER OR PROCEEDING IS FOUND.
For each record required by this section, an index shall be 850
maintained. Each index shall be kept current with the entries in 851
the record and shall refer to the entries alphabetically by the 852
names of the persons as they were originally entered, indexing 853
the page of the record where the entry is made. On the order of 854
the PROBATE judge, blankbooks, other record forms, or other 855
20
record-keeping materials approved by the judge for such THE 856
records and indexes shall be furnished by the board of county 857
commissioners at the expense of the county. 858
Sec. 2101.16. (A) The fees enumerated in this division 867
shall be charged and collected, if possible, by the probate judge 868
and shall be in full for all services rendered in the respective 869
proceedings: 870
(1) Account, in addition to advertising charges..........$12.00 874
Waivers and proof of notice of hearing on account, 876
per page, minimum one dollar......................$ 1.00 878
(2) Account of distribution, in addition to advertising 880
charges...........................................$ 7.00 881
(3) Adoption of child, petition for......................$50.00 883
(4) Alter or cancel contract for sale or purchase of real 885
estate, petition to...............................$20.00 887
(5) Application and order not otherwise provided for in 889
this section or by rule adopted pursuant to 890
division (E) of this section......................$ 5.00 892
(6) Appropriation suit, per day, hearing in..............$20.00 895
(7) Birth, application for registration of...............$ 7.00 898
(8) Birth record, application to correct.................$ 5.00 901
(9) Bond, application for new or additional..............$ 5.00 904
(10) Bond, application for release of surety or reduction 906
of................................................$ 5.00 907
(11) Bond, receipt for securities deposited in lieu of....$ 5.00 910
(12) Certified copy of journal entry, record, or 912
proceeding, per page, minimum fee one dollar......$ 1.00 914
(13) Citation and issuing citation, application for.......$ 5.00 917
(14) Change of name, petition for.........................$20.00 920
(15) Claim, application of administrator or executor for 922
allowance of administrator's or executor's own....$10.00 923
(16) Claim, application to compromise or settle...........$10.00 925
(17) Claim, authority to present..........................$10.00 928
(18) Commissioner, appointment of.........................$ 5.00 931
21
(19) Compensation for extraordinary services and 933
attorney's fees for fiduciary, application for....$ 5.00 935
(20) Competency, application to procure adjudication of...$20.00 938
(21) Complete contract, application to....................$10.00 941
(22) Concealment of assets, citation for..................$10.00 944
(23) Construction of will, petition for...................$20.00 947
(24) Continue decedent's business, application to.........$10.00 950
Monthly reports of operation.........................$ 5.00 954
(25) Declaratory judgment, petition for...................$20.00 957
(26) Deposit of will......................................$ 5.00 960
(27) Designation of heir..................................$20.00 963
(28) Distribution in kind, application, assent, and order 965
for...............................................$ 5.00 966
(29) Distribution under section 2109.36 of the Revised 968
Code, application for an order of.................$ 7.00 970
(30) Docketing and indexing proceedings, including the 972
filing and noting of all necessary documents, 973
maximum fee, fifteen dollars......................$15.00 974
(31) Exceptions to any proceeding named in this section, 976
contest of appointment or.........................$10.00 978
(32) Election of surviving partner to purchase assets of 980
partnership, proceedings relating to..............$10.00 982
(33) Election of surviving spouse under will..............$ 5.00 985
(34) Fiduciary, including an assignee or trustee of an 987
insolvent debtor or any guardian or conservator 988
accountable to the probate court, appointment of..$35.00 990
(35) Foreign will, application to record..................$10.00 993
Record of foreign will, additional, per page.........$ 1.00 996
(36) Forms when supplied by the probate court, not to 998
exceed............................................$10.00 1,000
(37) Heirship, petition to determine......................$20.00 1,003
(38) Injunction proceedings...............................$20.00 1,006
(39) Improve real estate, petition to.....................$20.00 1,009
(40) Inventory with appraisement..........................$10.00 1,012
22
(41) Inventory without appraisement.......................$ 7.00 1,015
(42) Investment or expenditure of funds, application for..$10.00 1,018
(43) Invest in real estate, application to................$10.00 1,021
(44) Lease for oil, gas, coal, or other mineral, petition 1,023
to................................................$20.00 1,024
(45) Lease or lease and improve real estate, petition to..$20.00 1,027
(46) Marriage license.....................................$10.00 1,030
Certified abstract of each marriage..................$ 2.00 1,033
(47) Minor or mentally ill person, etc., disposal of 1,035
estate under ten thousand dollars of..............$10.00 1,037
(48) Mortgage or mortgage and repair or improve real 1,039
estate, petition to...............................$20.00 1,041
(49) Newly discovered assets, report of...................$ 7.00 1,044
(50) Nonresident executor or administrator to bar 1,046
creditors' claims, proceedings by.................$20.00 1,048
(51) Power of attorney or revocation of power, bonding 1,050
company...........................................$10.00 1,051
(52) Presumption of death, petition to establish..........$20.00 1,054
(53) Probating will.......................................$15.00 1,057
Proof of notice to beneficiaries.....................$ 5.00 1,060
(54) Purchase personal property, application of surviving 1,062
spouse to.........................................$10.00 1,064
(55) Purchase real estate at appraised value, petition of 1,066
surviving spouse to...............................$20.00 1,068
(56) Receipts in addition to advertising charges, 1,070
application and order to record...................$ 5.00 1,072
Record of those receipts, additional, per page.......$ 1.00 1,075
(57) Record in excess of fifteen hundred words in any 1,077
proceeding in the probate court, per page.........$ 1.00 1,079
(58) Release of estate by mortgagee or other lienholder...$ 5.00 1,082
(59) Relieving AN estate from administration UNDER SECTION 1,084
2113.03 OF THE REVISED CODE OR GRANTING AN ORDER
FOR A SUMMARY RELEASE FROM ADMINISTRATION UNDER 1,085
SECTION 2113.031 OF THE REVISED CODE..............$60.00 1,086
23
(60) Removal of fiduciary, application for................$10.00 1,089
(61) Requalification of executor or administrator.........$10.00 1,092
(62) Resignation of fiduciary.............................$ 5.00 1,095
(63) Sale bill, public sale of personal property..........$10.00 1,098
(64) Sale of personal property and report, application 1,100
for...............................................$10.00 1,101
(65) Sale of real estate, petition for....................$25.00 1,104
(66) Terminate guardianship, petition to..................$10.00 1,107
(67) Transfer of real estate, application, entry, and 1,109
certificate for...................................$ 7.00 1,111
(68) Unclaimed money, application to invest...............$ 7.00 1,114
(69) Vacate approval of account or order of distribution, 1,115
motion to.........................................$10.00 1,116
(70) Writ of execution....................................$ 5.00 1,119
(71) Writ of possession...................................$ 5.00 1,122
(72) Wrongful death, application and settlement of claim 1,124
for...............................................$20.00 1,125
(73) Year's allowance, petition to review.................$ 7.00 1,127
(74) Guardian's report, filing and review of..............$ 5.00 1,130
(B)(1) In relation to an application for the appointment 1,133
of a guardian or the review of a report of a guardian under 1,134
section 2111.49 of the Revised Code, the probate court, pursuant 1,135
to court order or in accordance with a court rule, may direct 1,136
that the applicant or the estate pay any or all of the expenses 1,137
of an investigation conducted pursuant to section 2111.041 or 1,138
division (A)(2) of section 2111.49 of the Revised Code. If the 1,139
investigation is conducted by a public employee or investigator 1,140
who is paid by the county, the fees for the investigation shall 1,141
be paid into the county treasury. If the court finds that an 1,142
alleged incompetent or a ward is indigent, the court may waive 1,143
the costs, fees, and expenses of an investigation. 1,144
(2) In relation to the appointment or functioning of a 1,146
guardian for a minor or the guardianship of a minor, the probate 1,147
court may direct that the applicant or the estate pay any or all 1,149
24
of the expenses of an investigation conducted pursuant to section 1,150
2111.042 of the Revised Code. If the investigation is conducted 1,151
by a public employee or investigator who is paid by the county,
the fees for the investigation shall be paid into the county 1,152
treasury. If the court finds that the guardian or applicant is 1,153
indigent, the court may waive the costs, fees, and expenses of an 1,155
investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected 1,157
pursuant to division (A)(34) of this section and twenty dollars 1,158
of the sixty-dollar fee collected pursuant to division (A)(59) of 1,160
this section shall be deposited by the county treasurer in the 1,161
indigent guardianship fund created pursuant to section 2111.51 of 1,162
the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and 1,164
constables for services rendered in the probate court or by order 1,165
of the probate judge shall be the same as provided for like 1,166
services in the court of common pleas. 1,167
(E) The probate court, by rule, may require an advance 1,169
deposit for costs, not to exceed one hundred twenty-five dollars, 1,170
at the time application is made for an appointment as executor or 1,171
administrator or at the time a will is presented for probate. 1,172
(F) The probate court, by rule, shall establish a 1,174
reasonable fee, not to exceed fifty dollars, for the filing of a 1,175
petition for the release of information regarding an adopted 1,176
person's name by birth and the identity of the adopted person's 1,178
biological parents and biological siblings pursuant to section
3107.41 of the Revised Code, all proceedings relative to the 1,180
petition, the entry of an order relative to the petition, and all 1,181
services required to be performed in connection with the 1,182
petition. The probate court may use a reasonable portion of a 1,183
fee charged under authority of this division to reimburse any 1,184
agency, as defined in section 3107.39 of the Revised Code, for 1,185
any services it renders in performing a task described in section 1,186
3107.41 of the Revised Code relative to or in connection with the 1,187
25
petition for which the fee was charged. 1,188
(G) Thirty dollars of the fifty-dollar fee collected 1,190
pursuant to division (A)(3) of this section shall be deposited 1,191
into the "putative father registry fund," which is hereby created 1,192
in the state treasury. The department of job and family services 1,194
shall use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry 1,195
established under section 3107.062 of the Revised Code. 1,196
Sec. 2101.24. (A)(1) Except as otherwise provided by law, 1,205
the probate court has exclusive jurisdiction: 1,206
(a) To take the proof of wills and to admit to record 1,208
authenticated copies of wills executed, proved, and allowed in 1,209
the courts of any other state, territory, or country. If the 1,210
probate judge is unavoidably absent, any judge of the court of 1,211
common pleas may take proof of wills and approve bonds to be 1,212
given, but the record of these acts shall be preserved in the 1,213
usual records of the probate court. 1,214
(b) To grant and revoke letters testamentary and of 1,216
administration; 1,217
(c) To direct and control the conduct and settle the 1,219
accounts of executors and administrators and order the 1,220
distribution of estates; 1,221
(d) To appoint the attorney general to serve as the 1,223
administrator of an estate pursuant to section 2113.06 of the 1,224
Revised Code;
(e) To appoint and remove guardians, conservators, and 1,226
testamentary trustees, direct and control their conduct, and 1,227
settle their accounts; 1,228
(f) To grant marriage licenses; 1,230
(g) To make inquests respecting persons who are so 1,232
mentally impaired as a result of a mental or physical illness or 1,233
disability, or mental retardation, or as a result of chronic 1,234
substance abuse, that they are unable to manage their property 1,235
and affairs effectively, subject to guardianship; 1,236
26
(h) To qualify assignees, appoint and qualify trustees and 1,238
commissioners of insolvents, control their conduct, and settle 1,239
their accounts; 1,240
(i) To authorize the sale of lands, equitable estates, or 1,242
interests in lands or equitable estates, and the assignments of 1,243
inchoate dower in such cases of sale, on petition by executors, 1,244
administrators, and guardians; 1,245
(j) To authorize the completion of real estate contracts 1,247
on petition of executors and administrators; 1,248
(k) To construe wills; 1,250
(l) To render declaratory judgments, including, but not 1,252
limited to, those rendered pursuant to section 2107.084 of the 1,253
Revised Code; 1,254
(m) To direct and control the conduct of fiduciaries and 1,256
settle their accounts; 1,257
(n) To authorize the sale or lease of any estate created 1,259
by will if the estate is held in trust, on petition by the 1,260
trustee; 1,261
(o) To terminate a testamentary trust in any case in which 1,263
a court of equity may do so; 1,264
(p) To hear and determine actions to contest the validity 1,266
of wills; 1,267
(q) To make a determination of the presumption of death of 1,269
missing persons and to adjudicate the property rights and 1,270
obligations of all parties affected by the presumption; 1,271
(r) To hear and determine an action commenced pursuant to 1,273
section 3107.41 of the Revised Code to obtain the release of 1,274
information pertaining to the birth name of the adopted person 1,275
and the identity of the adopted person's biological parents and 1,277
biological siblings; 1,278
(s) To act for and issue orders regarding wards pursuant 1,280
to section 2111.50 of the Revised Code; 1,281
(t) To hear and determine actions against sureties on the 1,283
bonds of fiduciaries appointed by the probate court; 1,284
27
(u) To hear and determine actions involving informed 1,286
consent for medication of persons hospitalized pursuant to 1,287
section 5122.141 or 5122.15 of the Revised Code; 1,288
(v) To hear and determine actions relating to durable 1,290
powers of attorney for health care as described in division (D) 1,291
of section 1337.16 of the Revised Code; 1,292
(w) To hear and determine actions commenced by objecting 1,294
individuals, in accordance with section 2133.05 of the Revised 1,295
Code; 1,296
(x) To hear and determine complaints that pertain to the 1,298
use or continuation, or the withholding or withdrawal, of 1,299
life-sustaining treatment in connection with certain patients 1,300
allegedly in a terminal condition or in a permanently unconscious 1,301
state pursuant to division (E) of section 2133.08 of the Revised 1,302
Code, in accordance with that division; 1,303
(y) To hear and determine applications that pertain to the 1,305
withholding or withdrawal of nutrition and hydration from certain 1,306
patients allegedly in a permanently unconscious state pursuant to 1,307
section 2133.09 of the Revised Code, in accordance with that 1,308
section; 1,309
(z) To hear and determine applications of attending 1,311
physicians in accordance with division (B) of section 2133.15 of 1,312
the Revised Code; 1,313
(aa) To hear and determine actions relative to the use or 1,315
continuation of comfort care in connection with certain 1,316
principals under durable powers of attorney for health care, 1,317
declarants under declarations, or patients in accordance with 1,318
division (E) of either section 1337.16 or 2133.12 of the Revised 1,319
Code; 1,320
(bb) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,322
RELIEVING AN ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,323
THE REVISED CODE;
(cc) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER 1,325
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 1,326
28
2113.031 OF THE REVISED CODE.
(2) In addition to the exclusive jurisdiction conferred 1,328
upon the probate court by division (A)(1) of this section, the 1,329
probate court shall have exclusive jurisdiction over a particular 1,330
subject matter if both of the following apply: 1,331
(a) Another section of the Revised Code expressly confers 1,333
jurisdiction over that subject matter upon the probate court. 1,334
(b) No section of the Revised Code expressly confers 1,336
jurisdiction over that subject matter upon any other court or 1,337
agency. 1,338
(B)(1) The probate court has concurrent jurisdiction with, 1,340
and the same powers at law and in equity as, the general division 1,341
of the court of common pleas to issue writs and orders, and to 1,342
hear and determine actions as follows: 1,343
(a) If jurisdiction relative to a particular subject 1,345
matter is stated to be concurrent in a section of the Revised 1,346
Code or has been construed by judicial decision to be concurrent, 1,347
any action that involves that subject matter; 1,348
(b) Any action that involves an inter vivos trust; a trust 1,350
created pursuant to section 1339.51 of the Revised Code; a 1,351
charitable trust or foundation; subject to divisions (A)(1)(u) 1,352
and (z) of this section, a power of attorney, including, but not 1,353
limited to, a durable power of attorney; the medical treatment of 1,354
a competent adult; or a writ of habeas corpus. 1,355
(2) Any action that involves a concurrent jurisdiction 1,357
subject matter and that is before the probate court may be 1,358
transferred by the probate court, on its order, to the general 1,359
division of the court of common pleas. 1,360
(C) The probate court has plenary power at law and in 1,362
equity to dispose fully of any matter that is properly before the 1,363
court, unless the power is expressly otherwise limited or denied 1,364
by a section of the Revised Code. 1,365
(D) The jurisdiction acquired by a probate court over a 1,367
matter or proceeding is exclusive of that of any other probate 1,368
29
court, except when otherwise provided by law. 1,369
Sec. 2106.10. (A) A surviving spouse may elect to 1,378
receive, as part of the surviving spouse's share of an intestate 1,379
estate under section 2105.06 of the Revised Code and the 1,380
allowance for support under section 2106.13 of the Revised Code, 1,381
the entire interest of the decedent spouse in the mansion house. 1,382
The interest of the decedent spouse in the mansion house shall be 1,383
valued at the appraised value with the deduction of that portion 1,384
of all liens on the mansion house existing at the time of death 1,385
and attributable to the decedent's interest in the mansion house. 1,386
(B) The election pursuant to division (A) of this section 1,388
shall be made at or before the time a final account is rendered. 1,389
(C) If the spouse makes an election pursuant to division 1,391
(A) of this section, the administrator or executor shall file, 1,392
unless the election is one made under division (D) of this 1,393
section, an application for a certificate of transfer as provided 1,394
for in section 2113.61 of the Revised Code. The application also 1,395
shall contain an inventory of the property and the allowance for 1,396
support that the spouse is entitled to receive under sections 1,398
2105.06 and 2106.13 of the Revised Code. If the value of the 1,400
property and the allowance for support that the spouse is 1,401
entitled to receive is equal to or greater than the value of the 1,402
decedent's interest in the mansion house, the court shall issue 1,403
the certificate of transfer. 1,404
(D) The surviving spouse may make an election pursuant to 1,406
division (A) of this section in an estate relieved from 1,407
administration under section 2113.03 of the Revised Code OR IN AN 1,408
ESTATE THAT IS SUBJECT TO AN ORDER GRANTING A SUMMARY RELEASE 1,409
FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE. 1,410
The election shall be made at the time of or prior to the entry 1,411
of the order relieving the estate from administration OR THE 1,412
ORDER GRANTING A SUMMARY RELEASE FROM ADMINISTRATION. Either the 1,413
SURVIVING spouse or the applicant for the order relieving the 1,414
estate from administration shall file the application for THE 1,415
30
certificate of transfer under division (C) of this section. 1,416
(E) If the surviving spouse dies prior to making an 1,418
election pursuant to division (A) of this section, the surviving 1,419
spouse shall be conclusively presumed not to have made an 1,420
election pursuant to that division. After the surviving spouse's 1,421
death, no other person is authorized to make an election pursuant 1,422
to that division on behalf of the estate of the surviving spouse. 1,423
(F) As used in this section, the mansion house includes 1,425
the decedent's title in the parcel of land on which the house is 1,426
situated and, at the option of the surviving spouse, the 1,427
decedent's title in the household goods contained within the 1,428
house and the lots or farm land FARMLAND adjacent to the house 1,429
and used in conjunction with it as the home of the decedent. 1,431
Sec. 2106.13. (A) If a person dies leaving a surviving 1,440
spouse and no minor children, leaving a surviving spouse and 1,441
minor children, or leaving minor children and no surviving 1,442
spouse, the surviving spouse, minor children, or both shall be 1,443
entitled to receive, subject to division (B) of this section, in 1,444
money or property the sum of forty thousand dollars as an 1,446
allowance for support. If the surviving spouse selected two
automobiles under section 2106.18 of the Revised Code, the 1,447
allowance for support prescribed by this section shall be reduced 1,449
by the appraised value of the automobile having the lower 1,451
appraised value of the two automobiles so selected. The money or 1,452
property set off as an allowance for support shall be considered 1,453
estate assets.
(B) The probate court shall order the distribution of the 1,455
allowance for support described in division (A) of this section 1,456
as follows: 1,457
(1) If the person died leaving a surviving spouse and no 1,459
minor children, one hundred per cent to the surviving spouse; 1,460
(2) If the person died leaving a surviving spouse and 1,462
minor children, and if all of the minor children are the children 1,463
of the surviving spouse, one hundred per cent to the surviving 1,464
31
spouse; 1,465
(3) If the person died leaving a surviving spouse and 1,467
minor children, and if not all of the minor children are children 1,468
of the surviving spouse, in equitable shares, as fixed by the 1,469
probate court in accordance with this division, to the surviving 1,470
spouse and the minor children who are not the children of the 1,471
surviving spouse. In determining equitable shares under this 1,472
division, the probate court shall do all of the following: 1,473
(a) Consider the respective needs of the surviving spouse, 1,475
the minor children who are children of the surviving spouse, and 1,476
the minor children who are not children of the surviving spouse; 1,477
(b) Allocate to the surviving spouse, the share that is 1,479
equitable in light of the needs of the surviving spouse and the 1,480
minor children who are children of the surviving spouse; 1,481
(c) Allocate to the minor children who are not children of 1,483
the surviving spouse, the share that is equitable in light of the 1,484
needs of those minor children. 1,485
(4) If the person died leaving minor children and no 1,487
surviving spouse, in equitable shares, as fixed by the probate 1,488
court in accordance with this division, to the minor children. In 1,490
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children 1,491
and allocate to each minor child the share that is equitable in 1,492
light of the child's needs. 1,493
(C) If the surviving spouse selected two automobiles under 1,495
section 2106.18 of the Revised Code, the probate court, in 1,497
considering the respective needs of the surviving spouse and the 1,498
minor children when allocating an allowance for support under 1,499
division (B)(3) of this section, shall consider the benefit 1,500
derived by the surviving spouse from the transfer of the
automobile having the lower appraised value of the two 1,501
automobiles so selected.
(D) FOR THE PURPOSES OF THIS SECTION, THE VALUE OF AN 1,503
AUTOMOBILE THAT A SURVIVING SPOUSE SELECTS PURSUANT TO SECTION 1,504
32
2106.18 OF THE REVISED CODE IS THE VALUE THAT THE SURVIVING 1,505
SPOUSE SPECIFIES FOR THE AUTOMOBILE IN THE AFFIDAVIT EXECUTED 1,506
PURSUANT TO DIVISION (B) OF SECTION 4505.10 OF THE REVISED CODE.
Sec. 2106.18. (A) Upon the death of a married resident 1,515
who owned at least one automobile at the time of death, the 1,516
interest of the deceased spouse in up to two automobiles that are 1,518
not transferred to the surviving spouse due to joint ownership 1,519
with right of survivorship established under section 2106.17 of 1,520
the Revised Code, and that are not otherwise specifically 1,522
disposed of by testamentary disposition, may be selected by the 1,523
surviving spouse. This interest shall immediately pass to the 1,525
surviving spouse upon transfer of the title or titles in
accordance with section 4505.10 of the Revised Code. The sum 1,528
total of the appraised values of the automobiles selected by a 1,530
surviving spouse under this division, AS SPECIFIED IN THE
AFFIDAVIT THAT THE SURVIVING SPOUSE EXECUTES PURSUANT TO DIVISION 1,531
(B) OF SECTION 4505.10 OF THE REVISED CODE, shall not exceed 1,532
forty thousand dollars. Each automobile that passes to a 1,533
surviving spouse under this division shall not be considered an 1,534
estate asset and shall not be included and stated in the estate 1,535
inventory.
(B) The executor or administrator, with the approval of 1,537
the probate court, may transfer title to an automobile owned by 1,538
the decedent to any of the following: 1,539
(1) The surviving spouse, when the automobile is purchased 1,542
by the surviving spouse pursuant to section 2106.16 of the 1,543
Revised Code;
(2) A distributee; 1,545
(3) A purchaser. 1,547
(C) The executor or administrator may transfer title to an 1,549
automobile owned by the decedent without the approval of the 1,550
probate court to any of the following: 1,551
(1) A legatee entitled to the automobile under the terms 1,554
of the will;
33
(2) A distributee if the distribution of the automobile is 1,557
made without court order pursuant to section 2113.55 of the
Revised Code; 1,558
(3) A purchaser if the sale of the automobile is made 1,560
pursuant to section 2113.39 of the Revised Code. 1,561
(D) As used in division (A) of this section, "automobile" 1,563
includes a truck if the deceased spouse did not own an automobile 1,565
and if the truck was used as a method of conveyance by the 1,566
deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive. 1,568
Sec. 2107.501. (A) A specific devisee or legatee has the 1,577
right of the remaining specifically devised or bequeathed 1,578
property, and: 1,579
(1) Any balance on the purchase price, together with any 1,581
security interest owing from a purchaser to the testator at death 1,582
by reason of sale of the property; 1,583
(2) Any amount of condemnation award unpaid at death for 1,585
the taking of the property; 1,586
(3) Any proceeds unpaid at death on fire or casualty 1,588
insurance on the property; 1,589
(4) Property owned by the testator at his death as a 1,591
result of foreclosure, or obtained in lieu of foreclosure, of the 1,592
security for a specifically devised or bequeathed obligation. 1,593
(B) If specifically devised or bequeathed property is sold 1,595
by a guardian, BY AN AGENT ACTING WITHIN THE AUTHORITY OF A POWER 1,596
OF ATTORNEY, OR BY AN AGENT ACTING WITHIN THE AUTHORITY OF A 1,597
DURABLE POWER OF ATTORNEY, or if a condemnation award or 1,598
insurance proceeds are paid to a guardian, TO AN AGENT ACTING 1,599
WITHIN THE AUTHORITY OF A POWER OF ATTORNEY, OR TO AN AGENT 1,600
ACTING WITHIN THE AUTHORITY OF A DURABLE POWER OF ATTORNEY as a 1,601
result of condemnation, fire, or casualty to the property, the 1,602
specific devisee or legatee has the right to a general pecuniary 1,603
devise or bequest equal to the net proceeds of sale, the 1,604
condemnation award, or the insurance proceeds, and such a devise 1,605
34
or bequest shall be treated as property subject to section 1,606
2107.54 of the Revised Code. This section does not apply if 1,607
subsequent to the sale, condemnation, FIRE, or casualty, it is 1,608
adjudicated that the disability of the testator has ceased and 1,609
the testator survives the adjudication by one year. The right of 1,610
the specific devisee or legatee is reduced by any right he THE 1,611
SPECIFIC DEVISEE OR LEGATEE has under division (A) of this 1,612
section.
Sec. 2113.03. (A) Subject to division (D) of this 1,621
section, an estate may be released from administration under 1,622
division (B) of this section if either of the following applies: 1,623
(1) The value of the assets of the estate is thirty-five 1,625
thousand dollars or less. 1,626
(2) The value of the assets of the estate is one hundred 1,629
thousand dollars or less and either of the following applies: 1,630
(a) The decedent devised and bequeathed in a valid will 1,632
all of the assets of the decedent's estate to a person who is 1,634
named in the will as the decedent's spouse, and the decedent is 1,635
survived by that person. 1,636
(b) The decedent is survived by a spouse whose marriage to 1,638
the decedent was solemnized in a manner consistent with Chapter 1,639
3101. of the Revised Code or with a similar law of another state 1,640
or nation, the decedent died without a valid will, and the 1,641
decedent's surviving spouse is entitled to receive all of the 1,642
assets of the decedent's estate under section 2105.06 of the 1,643
Revised Code or by the operation of that section and division 1,645
(B)(1) or (2) of section 2106.13 of the Revised Code. 1,646
(B) Upon the application of any interested party, after 1,648
notice of the filing of the application has been given to the 1,649
surviving spouse and heirs at law in the manner and for the 1,650
length of time the probate court directs, and after notice to all 1,651
interested parties by publication in a newspaper of general 1,652
circulation in the county, unless the notices are waived or found 1,653
unnecessary, the court, when satisfied that division (A)(1) or 1,654
35
(2) of this section is satisfied, may enter an order relieving 1,655
the estate from administration and directing delivery of personal 1,656
property and transfer of real estate to the persons entitled to 1,657
the personal property or real estate. 1,658
For the purposes of this section, the value of an estate 1,661
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 1,662
entirely of money, stocks, bonds, or other property the value of 1,663
which is readily ascertainable, shall be determined by an 1,664
appraiser selected by the applicant, subject to the approval of 1,665
the court. The appraiser's valuation of the property shall be 1,666
reported to the court in the application to relieve the estate 1,667
from administration. The appraiser shall be paid in accordance 1,668
with section 2115.06 of the Revised Code. 1,669
For the purposes of this section, the amount of property to 1,673
be delivered or transferred to the surviving spouse, minor
children, or both, of the decedent as the allowance for support 1,674
shall be established in accordance with section 2106.13 of the 1,675
Revised Code. 1,676
When a delivery, sale, or transfer of personal property has 1,678
been ordered from an estate that has been relieved from 1,679
administration, the court may appoint a commissioner to execute 1,680
all necessary instruments of conveyance. The commissioner shall 1,681
receipt for the property, distribute the proceeds of the 1,682
conveyance upon court order, and report to the court after 1,683
distribution. 1,684
When the decedent died testate, the will shall be presented 1,686
for probate, and, if admitted to probate, the court may relieve 1,687
the estate from administration and order distribution of the 1,688
estate under the will. 1,689
An order of the court relieving an estate from 1,691
administration shall have the same effect as administration 1,692
proceedings in freeing land in the hands of an innocent purchaser 1,693
for value from possible claims of unsecured creditors. 1,694
36
(C) Any delivery of personal property or transfer of real 1,696
estate pursuant to an order relieving an estate from 1,697
administration is made subject to the limitations pertaining to 1,698
the claims of creditors set forth in divisions (B) and (C) of 1,699
section 2117.06 of the Revised Code. 1,700
(D) The release of an estate from administration under 1,702
this section does not affect any duty of any person to file an 1,703
estate tax return and certificate under division (A) of section 1,704
5731.21 of the Revised Code and does not affect the duties of a 1,705
probate court set forth in that division. 1,706
(E) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,708
PERSONS TO FILE AN APPLICATION FOR A SUMMARY RELEASE FROM 1,709
ADMINISTRATION UNDER SECTION 2113.031 OF THE REVISED CODE OR TO 1,710
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,711
LETTERS OF ADMINISTRATION. 1,712
Sec. 2113.031. (A) AS USED IN THIS SECTION: 1,714
(1) "FINANCIAL INSTITUTION" HAS THE SAME MEANING AS IN 1,716
SECTION 5725.01 OF THE REVISED CODE. "FINANCIAL INSTITUTION" 1,718
ALSO INCLUDES A CREDIT UNION AND A FIDUCIARY THAT IS NOT A TRUST 1,719
COMPANY BUT THAT DOES TRUST BUSINESS. 1,720
(2) "FUNERAL AND BURIAL EXPENSES" MEANS WHICHEVER OF THE 1,722
FOLLOWING APPLIES: 1,723
(a) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,726
ARE INCLUDED IN THE BILL OF A FUNERAL DIRECTOR; 1,727
(b) THE FUNERAL EXPENSES OF THE DECEDENT THAT ARE NOT 1,730
INCLUDED IN THE BILL OF A FUNERAL DIRECTOR AND THAT HAVE BEEN 1,731
APPROVED BY THE PROBATE COURT;
(c) THE FUNERAL AND BURIAL EXPENSES OF THE DECEDENT THAT 1,734
ARE DESCRIBED IN DIVISIONS (A)(2)(a) AND (b) OF THIS SECTION. 1,735
(3) "SURVIVING SPOUSE" MEANS EITHER OF THE FOLLOWING: 1,738
(a) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,741
THE SURVIVING SPOUSE AND NO MINOR CHILDREN; 1,742
(b) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED LEAVING 1,745
THE SURVIVING SPOUSE AND MINOR CHILDREN, ALL OF WHOM ARE CHILDREN 1,746
37
OF THE DECEDENT AND THE SURVIVING SPOUSE.
(B)(1) IF THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,749
DOES NOT EXCEED THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT 1,750
OF THE DECEDENT'S FUNERAL AND BURIAL EXPENSES, ANY PERSON WHO IS 1,751
NOT A SURVIVING SPOUSE AND WHO HAS PAID OR IS OBLIGATED IN 1,752
WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL EXPENSES MAY 1,753
APPLY TO THE PROBATE COURT FOR AN ORDER GRANTING A SUMMARY 1,754
RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH THIS SECTION. 1,755
(2) IF EITHER OF THE FOLLOWING APPLIES, THE DECEDENT'S 1,757
SURVIVING SPOUSE MAY APPLY TO THE PROBATE COURT FOR AN ORDER 1,758
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION IN ACCORDANCE WITH 1,760
THIS SECTION:
(a) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE BEEN 1,763
PREPAID, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,764
DOES NOT EXCEED THE TOTAL OF THE FOLLOWING ITEMS: 1,765
(i) THE ALLOWANCE FOR SUPPORT THAT IS MADE UNDER DIVISION 1,768
(A) OF SECTION 2106.13 OF THE REVISED CODE TO THE SURVIVING 1,770
SPOUSE AND, IF APPLICABLE, TO THE DECEDENT'S MINOR CHILDREN AND 1,771
THAT IS DISTRIBUTABLE IN ACCORDANCE WITH DIVISION (B)(1) OR (2) 1,773
OF THAT SECTION;
(ii) AN AMOUNT, NOT EXCEEDING TWO THOUSAND DOLLARS, FOR 1,776
THE DECEDENT'S FUNERAL AND BURIAL EXPENSES REFERRED TO IN 1,777
DIVISION (A)(2)(c) OF THIS SECTION. 1,778
(b) THE DECEDENT'S FUNERAL AND BURIAL EXPENSES HAVE NOT 1,781
BEEN PREPAID, THE DECEDENT'S SURVIVING SPOUSE HAS PAID OR IS 1,782
OBLIGATED IN WRITING TO PAY THE DECEDENT'S FUNERAL AND BURIAL 1,783
EXPENSES, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE 1,784
DOES NOT EXCEED THE TOTAL OF THE ITEMS REFERRED TO IN DIVISIONS 1,785
(B)(2)(a)(i) AND (ii) OF THIS SECTION. 1,786
(C) A PROBATE COURT SHALL ORDER A SUMMARY RELEASE FROM 1,789
ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE ONLY IF THE 1,790
COURT FINDS THAT ALL OF THE FOLLOWING ARE SATISFIED: 1,791
(1) A PERSON DESCRIBED IN DIVISION (B)(1) OF THIS SECTION 1,794
IS THE APPLICANT FOR A SUMMARY RELEASE FROM ADMINISTRATION, AND 1,796
38
THE VALUE OF THE ASSETS OF THE DECEDENT'S ESTATE DOES NOT EXCEED 1,797
THE LESSER OF TWO THOUSAND DOLLARS OR THE AMOUNT OF THE 1,798
DECEDENT'S FUNERAL AND BURIAL EXPENSES, OR THE APPLICANT FOR A 1,799
SUMMARY RELEASE FROM ADMINISTRATION IS THE DECEDENT'S SURVIVING 1,800
SPOUSE, AND THE CIRCUMSTANCES DESCRIBED IN DIVISION (B)(2)(a) OR 1,801
(b) OF THIS SECTION APPLY. 1,802
(2) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,804
ADMINISTRATION DOES ALL OF THE FOLLOWING: 1,805
(a) DESCRIBES ALL ASSETS OF THE DECEDENT'S ESTATE THAT ARE 1,808
KNOWN TO THE APPLICANT; 1,809
(b) IS IN THE FORM THAT THE SUPREME COURT PRESCRIBES 1,812
PURSUANT TO ITS POWERS OF SUPERINTENDENCE UNDER SECTION 5 OF 1,813
ARTICLE IV, OHIO CONSTITUTION, AND IS CONSISTENT WITH THE 1,815
REQUIREMENTS OF THIS DIVISION;
(c) HAS BEEN SIGNED AND ACKNOWLEDGED BY THE APPLICANT IN 1,818
THE PRESENCE OF A NOTARY PUBLIC OR A DEPUTY CLERK OF THE PROBATE 1,819
COURT;
(d) SETS FORTH THE FOLLOWING INFORMATION IF THE DECEDENT'S 1,822
ESTATE INCLUDES A DESCRIBED TYPE OF ASSET: 1,823
(i) IF THE DECEDENT'S ESTATE INCLUDES A MOTOR VEHICLE, THE 1,826
MOTOR VEHICLE'S YEAR, MAKE, MODEL, BODY TYPE, MANUFACTURER'S 1,827
VEHICLE IDENTIFICATION NUMBER, CERTIFICATE OF TITLE NUMBER, AND 1,828
DATE OF DEATH VALUE;
(ii) IF THE DECEDENT'S ESTATE INCLUDES AN ACCOUNT 1,831
MAINTAINED BY A FINANCIAL INSTITUTION, THAT INSTITUTION'S NAME 1,832
AND THE ACCOUNT'S COMPLETE IDENTIFYING NUMBER AND DATE OF DEATH 1,833
BALANCE;
(iii) IF THE DECEDENT'S ESTATE INCLUDES ONE OR MORE SHARES 1,836
OF STOCK OR BONDS, THE TOTAL NUMBER OF THE SHARES AND BONDS AND 1,837
THEIR TOTAL DATE OF DEATH VALUE AND, FOR EACH SHARE OR BOND, ITS 1,838
SERIAL NUMBER, THE NAME OF ITS ISSUER, ITS DATE OF DEATH VALUE, 1,839
AND, IF ANY, THE NAME AND ADDRESS OF ITS TRANSFER AGENT. 1,840
(3) THE APPLICATION FOR A SUMMARY RELEASE FROM 1,842
ADMINISTRATION IS ACCOMPANIED BY ALL OF THE FOLLOWING THAT APPLY: 1,843
39
(a) A RECEIPT, CONTRACT, OR OTHER DOCUMENT THAT CONFIRMS 1,846
THE APPLICANT'S PAYMENT OR OBLIGATION TO PAY THE DECEDENT'S 1,847
FUNERAL AND BURIAL EXPENSES OR, IF APPLICABLE IN THE CASE OF THE 1,848
DECEDENT'S SURVIVING SPOUSE, THE PREPAYMENT OF THE DECEDENT'S 1,849
FUNERAL AND BURIAL EXPENSES;
(b) AN APPLICATION FOR A CERTIFICATE OF TRANSFER AS 1,852
DESCRIBED IN SECTION 2113.61 OF THE REVISED CODE, IF AN INTEREST 1,853
IN REAL PROPERTY IS INCLUDED IN THE ASSETS OF THE DECEDENT'S 1,854
ESTATE; 1,855
(c) THE FEE REQUIRED BY DIVISION (A)(59) OF SECTION 1,858
2101.16 OF THE REVISED CODE. 1,859
(4) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,861
THERE ARE NO PENDING PROCEEDINGS FOR THE ADMINISTRATION OF THE 1,863
DECEDENT'S ESTATE AND NO PENDING PROCEEDINGS FOR RELIEF OF THE 1,864
DECEDENT'S ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 OF 1,865
THE REVISED CODE. 1,866
(5) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, 1,869
THERE ARE NO KNOWN ASSETS OF THE DECEDENT'S ESTATE OTHER THAN THE 1,870
ASSETS DESCRIBED IN THE APPLICATION.
(D) IF THE PROBATE COURT DETERMINES THAT THE REQUIREMENTS 1,873
OF DIVISION (C) OF THIS SECTION ARE SATISFIED, THE PROBATE COURT 1,875
SHALL ISSUE AN ORDER THAT GRANTS A SUMMARY RELEASE FROM 1,876
ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S ESTATE. THE 1,877
ORDER HAS, AND SHALL SPECIFY THAT IT HAS, ALL OF THE FOLLOWING 1,878
EFFECTS:
(1) IT RELIEVES THE DECEDENT'S ESTATE FROM ADMINISTRATION. 1,881
(2) IT DIRECTS THE DELIVERY TO THE APPLICANT OF THE 1,883
DECEDENT'S PERSONAL PROPERTY TOGETHER WITH THE TITLE TO THAT 1,884
PROPERTY. 1,885
(3) IT DIRECTS THE TRANSFER TO THE APPLICANT OF THE TITLE 1,887
TO ANY INTERESTS IN REAL PROPERTY INCLUDED IN THE DECEDENT'S 1,888
ESTATE. 1,889
(4) IT ELIMINATES THE DUTY OF ALL PERSONS TO FILE AN 1,891
ESTATE TAX RETURN AND CERTIFICATE UNDER DIVISION (A) OF SECTION 1,893
40
5731.21 OF THE REVISED CODE IN CONNECTION WITH THE DECEDENT'S 1,895
ESTATE.
(5) IT ELIMINATES THE NEED FOR A FINANCIAL INSTITUTION, 1,897
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN ANY 1,898
PROVISION OF DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,901
REVISED CODE TO OBTAIN, AS OTHERWISE WOULD BE REQUIRED BY ANY OF 1,902
THOSE DIVISIONS, THE WRITTEN CONSENT OF THE TAX COMMISSIONER
PRIOR TO THE DELIVERY, TRANSFER, OR PAYMENT TO THE APPLICANT OF 1,903
AN ASSET OF THE DECEDENT'S ESTATE. 1,904
(E) A CERTIFIED COPY OF AN ORDER THAT GRANTS A SUMMARY 1,907
RELEASE FROM ADMINISTRATION TOGETHER WITH A CERTIFIED COPY OF THE 1,908
APPLICATION FOR THAT ORDER CONSTITUTES SUFFICIENT AUTHORITY FOR A 1,909
FINANCIAL INSTITUTION, CORPORATION, OR OTHER ENTITY OR PERSON 1,910
REFERRED TO IN DIVISIONS (A) TO (F) OF SECTION 5731.39 OF THE 1,913
REVISED CODE OR FOR A CLERK OF A COURT OF COMMON PLEAS TO 1,914
TRANSFER TITLE TO AN ASSET OF THE DECEDENT'S ESTATE TO THE 1,915
APPLICANT FOR THE SUMMARY RELEASE FROM ADMINISTRATION. 1,916
(F) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED 1,919
PERSONS TO FILE AN APPLICATION TO RELIEVE AN ESTATE FROM 1,920
ADMINISTRATION UNDER SECTION 2113.03 OF THE REVISED CODE OR TO 1,922
FILE AN APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR 1,923
LETTERS OF ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S 1,924
ESTATE.
Sec. 2113.61. (A)(1) When real property passes by the 1,933
laws of intestate succession or under a will, the administrator 1,934
or executor shall file in probate court, prior to the filing of 1,935
his THE ADMINISTRATOR'S OR EXECUTOR'S final account, an 1,936
application requesting the court to issue a certificate of 1,937
transfer as to the real property. Real property sold by an 1,939
executor or administrator or land registered under Chapters 5309. 1,940
and 5310. of the Revised Code are IS excepted from the 1,941
application requirement. Cases in which an order has been made 1,942
UNDER SECTION 2113.03 OF THE REVISED CODE relieving an estate
from administration and in which the order directing transfer of 1,944
41
real property to the person entitled to it may be substituted for 1,945
the certificate of transfer also are excepted from the 1,946
application requirement.
(2) IN ACCORDANCE WITH DIVISION (C)(3)(b) OF SECTION 1,949
2113.031 OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 1,951
TRANSFER OF AN INTEREST IN REAL PROPERTY INCLUDED IN THE ASSETS 1,952
OF THE DECEDENT'S ESTATE SHALL ACCOMPANY AN APPLICATION FOR A 1,953
SUMMARY RELEASE FROM ADMINISTRATION UNDER THAT SECTION. THIS 1,954
SECTION APPLIES TO THE APPLICATION FOR AND THE ISSUANCE OF THE 1,955
REQUESTED CERTIFICATE OF TRANSFER EXCEPT TO THE EXTENT THAT THE 1,956
PROBATE COURT DETERMINES THAT THE NATURE OF ANY OF THE PROVISIONS 1,957
OF THIS SECTION IS INCONSISTENT WITH THE NATURE OF A GRANT OF A 1,958
SUMMARY RELEASE FROM ADMINISTRATION. 1,959
(B) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,962
application for a certificate of transfer shall contain all of 1,963
the following:
(1) The name, place of residence at death, and date of 1,965
death of the decedent; 1,966
(2) A statement whether the decedent died testate or 1,968
intestate; 1,969
(3) The fact and date of the filing and probate of the 1,971
will, if applicable, and the fact and date of the appointment of 1,972
the administrator or executor; 1,973
(4) A description of each parcel of real property situated 1,975
in this state that is owned by the decedent at the time of his 1,976
death; 1,977
(5) Insofar as they can be ascertained, the names, ages, 1,979
places of residence, and relationship to the decedent of the 1,980
persons to whom each parcel of real property described in 1,981
division (B)(4) of this section passed by descent or devise; 1,982
(6) A statement that all the known debts of the decedent's 1,984
estate have been paid or secured to be paid, or that sufficient 1,985
other assets are in hand to complete the payment of those debts; 1,986
(7) Other pertinent information that the court requires. 1,988
42
(C) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION, THE 1,991
court shall issue a certificate of transfer for record in each 1,992
county in this state in which real property so passing is 1,993
situated, that shall recite all of the following:
(1) The name and date of death of the decedent; 1,995
(2) Whether the decedent died testate or intestate and, if 1,997
testate, the volume and page of the record of the will; 1,998
(3) The volume and page of the probate court record of the 2,000
administration of the estate; 2,001
(4) The names and places of residence of the devisees, the 2,003
interests passing to them, the names and places of residence of 2,004
the persons inheriting intestate, and the interests inherited by 2,005
them, in each parcel of real property described in division 2,006
(B)(4) of this section; 2,007
(5) A description of each parcel of real property 2,009
described in division (B)(4) of this section; 2,010
(6) Other information that in the opinion of the court 2,012
should be included. 2,013
(D) If an executor or administrator has failed to file an 2,015
application for a certificate of transfer before being 2,016
discharged, the application may be filed by an heir or devisee, 2,017
or a successor in interest, in the probate court in which the 2,018
testator's will was probated or, in the case of intestate 2,019
estates, in the probate court in which administration was had. 2,020
If no administration was had on an estate and if no 2,021
administration is contemplated, EXCEPT IN THE CASE OF THE GRANT 2,022
OF OR CONTEMPLATED APPLICATION FOR THE GRANT OF AN ORDER OF A 2,023
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 OF THE 2,024
REVISED CODE, an application for a certificate of transfer may be 2,026
filed by an heir or devisee, or a successor in interest, in the 2,027
probate court of the county in which the decedent was a resident 2,028
at the time of his death.
A foreign executor or administrator, when no ancillary 2,030
administration proceedings have been had or are being had in this 2,031
43
state, may file in accordance with this section an application 2,032
for a certificate of transfer in the probate court of any county 2,033
of this state in which real property of the decedent is located. 2,034
When a person who has entered into a written contract for 2,036
the sale and conveyance of an interest in real property dies 2,037
before its completion, the interest of the decedent in the 2,038
contract and the record title to the real property described in 2,039
the contract may be transferred to the persons, legatees, 2,040
devisees, or heirs at law entitled to the interest of the 2,041
decedent in the real property, in the same manner as provided in 2,042
this section and sections 2113.62 and 2113.63 of the Revised Code 2,043
for the transfer of real property. The application for the 2,044
certificate of transfer and the certificate itself also shall 2,045
recite that the real property described in the application or 2,046
certificate is subject to a written contract for its sale and 2,047
conveyance. 2,048
Sec. 2131.10. A natural person, adult or minor, referred 2,057
to in sections 2131.10 and 2131.11 of the Revised Code as the 2,058
owner, may enter into a written contract with any bank, building 2,059
and loan or savings and loan association, credit union, or 2,060
society for savings, authorized to receive money on an investment 2,061
share certificate, share account, deposit, or stock deposit, and 2,062
transacting business in this state, whereby the proceeds of the 2,063
owner's investment share certificate, share account, deposit, or 2,064
stock deposit may be made payable on the death of the owner to 2,065
another natural person or to any entity or organization, referred 2,066
to in such sections as the beneficiary, notwithstanding any 2,067
provisions to the contrary in Chapter 2107. of the Revised Code. 2,068
In creating such accounts, "payable on death" or "payable on the 2,069
death of" may be abbreviated to "P.O.D." 2,070
Every contract of an investment share certificate, share 2,072
account, deposit, or stock deposit authorized by this section 2,073
shall be deemed to contain a right on the part of the owner 2,074
during his THE OWNER'S lifetime both to withdraw the proceeds of 2,075
44
such investment share certificate, share account, deposit, or 2,077
stock deposit, in whole or in part, as though no beneficiary has 2,078
been named, and to designate a change in beneficiary. The 2,079
interest of the beneficiary shall be deemed not to vest until the 2,080
death of the owner. 2,081
No change in the designation of the beneficiary shall be 2,083
valid unless executed in the form and manner prescribed by the 2,084
bank, building and loan or savings and loan association, credit 2,085
union, or society for savings. 2,086
Sec. 5111.11. (A) As used in this section, "estate" means 2,095
all property to be administered under Title XXI of the Revised 2,097
Code and property that would be administered under that title if 2,098
not for section 2113.03 OR 2113.031 of the Revised Code. 2,099
(B) For the purpose of recovering the cost of services 2,102
correctly paid under the medical assistance program to a
recipient age fifty-five or older, the department of job and 2,103
family services shall institute an estate recovery program 2,105
against the property and estates of medical assistance recipients 2,106
to recover medical assistance correctly paid on their behalf to 2,107
the extent that federal law and regulations permit the 2,108
implementation of such a program OF THAT NATURE. The department 2,110
shall seek to recover medical assistance correctly paid only 2,111
after the recipient and the recipient's surviving spouse, if any, 2,112
have died and only at a time when the recipient has no surviving 2,113
child who is under age twenty-one or blind or permanently and 2,114
totally disabled. 2,115
The department may enter into a contract with any person 2,117
under which the person administers the estate recovery program on 2,118
behalf of the department or performs any of the functions 2,120
required to carry out the program. The contract may provide for 2,121
the person to be compensated from the property recovered from the 2,122
estates of medical assistance recipients or may provide for such 2,123
other ANOTHER manner of compensation as is agreed to by the 2,125
person and the department. Regardless of whether it is 2,126
45
administered by the department or a person under contract with 2,127
the department, the program shall be administered in accordance 2,128
with applicable requirements of federal law and regulations and 2,129
state law and rules.
(C) The department may waive seeking recovery of medical 2,132
assistance correctly paid if the director of job and family
services determines that recovery would work an undue hardship. 2,134
The director, in accordance with Chapter 119. of the Revised 2,135
Code, shall adopt rules establishing procedures for waiver of 2,136
recovery due to an undue hardship, which shall meet the standards 2,137
specified by the United States secretary of health and human 2,139
services under 42 U.S.C. 1396p(b)(3), as amended. 2,141
(D) Any action that may be taken by the department under 2,144
section 5111.111 of the Revised Code may be taken by a person 2,146
administering the program, or performing actions specified in 2,147
that section, pursuant to a contract with the department.
Sec. 5302.01. The forms set forth in sections, 5302.05, 2,156
5302.07, 5302.09, 5302.11, 5302.12, 5302.14, and 5302.17, AND 2,158
5302.22 of the Revised Code may be used and shall be sufficient 2,160
for their respective purposes. They shall be known as "Statutory 2,161
Forms" and may be referred to as such. They may be altered as
circumstances require, and the authorization of such forms shall 2,162
not prevent the use of other forms. Wherever the phrases defined 2,163
in sections 5302.06, 5302.08, 5302.10, and 5302.13 of the Revised 2,164
Code are to be incorporated in instruments by reference, the 2,165
method of incorporation as indicated in the statutory forms shall 2,166
be sufficient, but shall not preclude other methods.
Sec. 5302.02. The rules and definitions contained in 2,175
sections 5302.03, 5302.04, 5302.06, 5302.08, 5302.10, 5302.13, 2,176
5302.17, 5302.18, 5302.19, 5302.20, and 5302.21, AND 5302.22 of 2,177
the Revised Code apply to all deeds or other instruments relating 2,179
to real estate, whether the statutory forms or other forms are 2,181
used, where the instruments are executed on or after October 1,
1965, OR, IN RELATION TO THE RULES AND DEFINITIONS CONTAINED IN 2,182
46
SECTION 5302.22 OF THE REVISED CODE, ON OR AFTER THE EFFECTIVE 2,183
DATE OF THIS AMENDMENT.
Sec. 5302.22. (A) A DEED CONVEYING ANY INTEREST IN REAL 2,185
PROPERTY, AND IN SUBSTANCE FOLLOWING THE FORM SET FORTH IN THIS 2,186
DIVISION, WHEN DULY EXECUTED IN ACCORDANCE WITH CHAPTER 5301. OF 2,187
THE REVISED CODE AND RECORDED IN THE OFFICE OF THE COUNTY 2,188
RECORDER, CREATES A PRESENT INTEREST AS SOLE OWNER OR AS A TENANT 2,189
IN COMMON IN THE GRANTEE AND CREATES A TRANSFER ON DEATH INTEREST 2,190
IN THE BENEFICIARY OR BENEFICIARIES. UPON THE DEATH OF THE 2,192
GRANTEE, THE DEED VESTS THE INTEREST OF THE DECEDENT IN THE 2,194
BENEFICIARY OR BENEFICIARIES. THE DEED DESCRIBED IN THIS 2,195
DIVISION SHALL IN SUBSTANCE CONFORM TO THE FOLLOWING FORM:
"TRANSFER ON DEATH DEED 2,196
.................... (MARITAL STATUS), OF ................. 2,198
COUNTY, .................... (FOR VALUABLE CONSIDERATION PAID, IF 2,199
ANY), GRANT(S) (WITH COVENANTS, IF ANY), TO .................... 2,200
WHOSE TAX MAILING ADDRESS IS ...................., TRANSFER ON 2,201
DEATH TO ...................., BENEFICIARY(S), THE FOLLOWING REAL 2,202
PROPERTY:
(DESCRIPTION OF LAND OR INTEREST IN LAND AND ENCUMBRANCES, 2,204
RESERVATIONS, AND EXCEPTIONS, IF ANY.) 2,205
PRIOR INSTRUMENT REFERENCE: .............................. 2,207
...................., WIFE (HUSBAND) OF THE GRANTOR, RELEASES ALL 2,209
RIGHTS OF DOWER THEREIN. 2,210
WITNESS .................... HAND THIS .................... 2,212
DAY OF ...................." 2,213
(EXECUTION IN ACCORDANCE WITH CHAPTER 5301. OF THE REVISED 2,215
CODE)
(B) ANY PERSON WHO, UNDER THE REVISED CODE OR THE COMMON 2,218
LAW OF THIS STATE, OWNS REAL PROPERTY OR ANY INTEREST IN REAL 2,219
PROPERTY AS A SOLE OWNER OR AS A TENANT IN COMMON MAY CREATE AN 2,221
INTEREST IN THE REAL PROPERTY TRANSFERABLE ON DEATH BY EXECUTING 2,222
AND RECORDING A DEED AS PROVIDED IN THIS SECTION CONVEYING THE 2,223
PERSON'S ENTIRE, SEPARATE INTEREST IN THE REAL PROPERTY TO ONE OR 2,224
47
MORE INDIVIDUALS, INCLUDING THE GRANTOR, AND DESIGNATING ONE OR 2,225
MORE OTHER PERSONS, IDENTIFIED IN THE DEED BY NAME, AS TRANSFER 2,226
ON DEATH BENEFICIARIES. 2,227
A DEED CONVEYING AN INTEREST IN REAL PROPERTY THAT INCLUDES 2,229
A TRANSFER ON DEATH BENEFICIARY DESIGNATION NEED NOT BE SUPPORTED 2,230
BY CONSIDERATION AND NEED NOT BE DELIVERED TO THE TRANSFER ON 2,231
DEATH BENEFICIARY TO BE EFFECTIVE. 2,232
(C) UPON THE DEATH OF ANY INDIVIDUAL WHO OWNS REAL 2,234
PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A 2,235
TRANSFER ON DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER 2,236
ON DEATH DEED AS PROVIDED IN THIS SECTION, THE DECEASED OWNER'S 2,239
INTEREST SHALL BE TRANSFERRED ONLY TO THE TRANSFER ON DEATH 2,240
BENEFICIARIES WHO ARE IDENTIFIED IN THE DEED BY NAME AND WHO 2,241
SURVIVE THE DECEASED OWNER OR THAT ARE IN EXISTENCE ON THE DATE
OF DEATH OF THE DECEASED OWNER. THE TRANSFER OF THE DECEASED 2,243
OWNER'S INTEREST SHALL BE RECORDED BY PRESENTING TO THE COUNTY 2,244
AUDITOR AND FILING WITH THE COUNTY RECORDER AN AFFIDAVIT, 2,245
ACCOMPANIED BY A CERTIFIED COPY OF A DEATH CERTIFICATE FOR THE 2,246
DECEASED OWNER. THE AFFIDAVIT SHALL RECITE THE NAME AND ADDRESS 2,247
OF EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO SURVIVED THE 2,248
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 2,251
DESCRIPTION OF THE SUBJECT REAL PROPERTY OR INTEREST IN REAL 2,252
PROPERTY, AND THE NAMES OF EACH DESIGNATED TRANSFER ON DEATH 2,253
BENEFICIARY WHO HAS NOT SURVIVED THE DECEASED OWNER OR THAT IS 2,254
NOT IN EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. THE 2,255
AFFIDAVIT SHALL BE ACCOMPANIED BY A CERTIFIED COPY OF A DEATH 2,256
CERTIFICATE FOR EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO 2,257
HAS NOT SURVIVED THE DECEASED OWNER. THE COUNTY RECORDER SHALL 2,259
MAKE AN INDEX REFERENCE TO ANY AFFIDAVIT SO FILED IN THE RECORD 2,260
OF DEEDS.
UPON THE DEATH OF ANY INDIVIDUAL HOLDING REAL PROPERTY OR 2,262
AN INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A TRANSFER ON 2,263
DEATH BENEFICIARY DESIGNATION MADE UNDER A TRANSFER ON DEATH DEED 2,264
48
AS PROVIDED IN THIS SECTION, IF THE TITLE TO THE REAL PROPERTY IS 2,265
REGISTERED PURSUANT TO CHAPTER 5309. OF THE REVISED CODE, THE 2,266
PROCEDURE FOR THE TRANSFER OF THE INTEREST OF THE DECEASED OWNER 2,267
SHALL BE PURSUANT TO SECTION 5309.081 OF THE REVISED CODE. 2,268
Sec. 5302.23. (A) ANY DEED CONTAINING LANGUAGE THAT SHOWS 2,270
A CLEAR INTENT TO DESIGNATE A TRANSFER ON DEATH BENEFICIARY SHALL 2,271
BE LIBERALLY CONSTRUED TO DO SO. 2,272
(B) REAL PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS 2,274
SUBJECT TO A TRANSFER ON DEATH BENEFICIARY DESIGNATION AS 2,275
PROVIDED IN SECTION 5302.22 OF THE REVISED CODE OR AS DESCRIBED 2,276
IN DIVISION (A) OF THIS SECTION HAS ALL OF THE FOLLOWING 2,277
CHARACTERISTICS AND RAMIFICATIONS: 2,278
(1) AN INTEREST OF A DECEASED OWNER SHALL BE TRANSFERRED 2,280
TO THE TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN THE 2,281
DEED BY NAME AND WHO SURVIVE THE DECEASED OWNER OR THAT ARE IN 2,282
EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. IF THERE IS 2,284
A DESIGNATION OF MORE THAN ONE TRANSFER ON DEATH BENEFICIARY, THE 2,285
BENEFICIARIES SHALL TAKE TITLE IN THE INTEREST IN EQUAL SHARES AS 2,286
TENANTS IN COMMON. IF A TRANSFER ON DEATH BENEFICIARY DOES NOT 2,287
SURVIVE THE DECEASED OWNER OR IS NOT IN EXISTENCE ON THE DATE OF 2,288
THE DECEASED OWNER'S DEATH, AND THE DECEASED OWNER HAS DESIGNATED 2,289
ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES 2,290
AS PROVIDED IN DIVISION (B)(2) OF THIS SECTION, THE DESIGNATED 2,291
CONTINGENT TRANSFER ON DEATH BENEFICIARIES SHALL TAKE THE SAME
INTEREST THAT WOULD HAVE PASSED TO THE TRANSFER ON DEATH 2,292
BENEFICIARY HAD THAT TRANSFER ON DEATH BENEFICIARY SURVIVED THE 2,293
DECEASED OWNER OR BEEN IN EXISTENCE ON THE DATE OF THE DECEASED 2,294
OWNER'S DEATH. IF NONE OF THE DESIGNATED TRANSFER ON DEATH 2,295
BENEFICIARIES SURVIVES THE DECEASED OWNER OR IS IN EXISTENCE ON 2,297
THE DATE OF THE DECEASED OWNER'S DEATH AND NO CONTINGENT TRANSFER
ON DEATH BENEFICIARIES HAVE BEEN DESIGNATED OR HAVE SURVIVED THE 2,298
DECEASED OWNER, THE INTEREST OF THE DECEASED OWNER SHALL BE 2,300
DISTRIBUTED AS PART OF THE PROBATE ESTATE OF THE DECEASED OWNER 2,301
OF THE INTEREST. 2,302
49
(2) A TRANSFER ON DEATH DEED MAY CONTAIN A DESIGNATION OF 2,304
ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH 2,305
BENEFICIARIES, WHO SHALL TAKE THE INTEREST OF THE DECEASED OWNER 2,306
THAT WOULD OTHERWISE HAVE PASSED TO THE DESIGNATED TRANSFER ON 2,307
DEATH BENEFICIARY IF THAT NAMED DESIGNATED TRANSFER ON DEATH 2,308
BENEFICIARY DOES NOT SURVIVE THE DECEASED OWNER OR IS NOT IN
EXISTENCE ON THE DATE OF DEATH OF THE DECEASED OWNER. PERSONS 2,310
DESIGNATED AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES SHALL BE 2,311
IDENTIFIED IN THE DEED BY NAME. 2,312
(3) THE DESIGNATION OF A TRANSFER ON DEATH BENEFICIARY HAS 2,314
NO EFFECT ON THE PRESENT OWNERSHIP OF REAL PROPERTY, AND A PERSON 2,315
DESIGNATED AS A TRANSFER ON DEATH BENEFICIARY HAS NO INTEREST IN 2,318
THE REAL PROPERTY UNTIL THE DEATH OF THE OWNER OF THE INTEREST. 2,319
(4) THE DESIGNATION IN A DEED OF ANY TRANSFER ON DEATH 2,321
BENEFICIARY MAY BE REVOKED OR CHANGED AT ANY TIME, WITHOUT THE 2,322
CONSENT OF THAT DESIGNATED TRANSFER ON DEATH BENEFICIARY, BY THE 2,323
OWNER OF THE INTEREST BY EXECUTING IN ACCORDANCE WITH CHAPTER 2,325
5301. OF THE REVISED CODE AND RECORDING A DEED CONVEYING THE 2,326
GRANTOR'S ENTIRE, SEPARATE INTEREST IN THE REAL PROPERTY TO ONE 2,327
OR MORE PERSONS, INCLUDING THE GRANTOR, WITH OR WITHOUT THE
DESIGNATION OF ANOTHER TRANSFER ON DEATH BENEFICIARY. 2,328
(5) A FEE SIMPLE TITLE OR ANY FRACTIONAL INTEREST IN A FEE 2,331
SIMPLE TITLE MAY BE SUBJECTED TO A TRANSFER ON DEATH BENEFICIARY 2,332
DESIGNATION. 2,333
(6) A DESIGNATED TRANSFER ON DEATH BENEFICIARY TAKES ONLY 2,335
THE INTEREST THAT THE DECEASED OWNER OR OWNERS HELD ON THE DATE 2,336
OF DEATH, SUBJECT TO ALL ENCUMBRANCES, RESERVATIONS, AND 2,337
EXCEPTIONS.
(7) NO RIGHTS OF ANY LIENHOLDER, INCLUDING, BUT NOT 2,339
LIMITED TO, ANY MORTGAGEE, JUDGMENT CREDITOR, OR MECHANIC'S LIEN 2,340
HOLDER, SHALL BE AFFECTED BY THE DESIGNATION OF A TRANSFER ON 2,341
DEATH BENEFICIARY PURSUANT TO THIS SECTION AND SECTION 5302.22 OF 2,342
THE REVISED CODE. IF ANY LIENHOLDER TAKES ACTION TO ENFORCE THE 2,343
LIEN, BY FORECLOSURE OR OTHERWISE THROUGH A COURT PROCEEDING, IT 2,344
50
IS NOT NECESSARY TO JOIN THE TRANSFER ON DEATH BENEFICIARY AS A 2,345
PARTY DEFENDANT IN THE ACTION UNLESS THE TRANSFER ON DEATH 2,346
BENEFICIARY HAS ANOTHER INTEREST IN THE REAL PROPERTY THAT IS 2,347
CURRENTLY VESTED.
(8) ANY TRANSFER ON DEATH OF REAL PROPERTY OR OF AN 2,349
INTEREST IN REAL PROPERTY THAT RESULTS FROM A DEED DESIGNATING A 2,350
TRANSFER ON DEATH BENEFICIARY IS NOT TESTAMENTARY. 2,351
Sec. 5731.21. (A)(1)(a) Except as provided under division 2,360
(A)(3) of this section, the executor or administrator, or, if no 2,361
executor or administrator has been appointed, then such other 2,362
ANOTHER person in possession of property, the transfer of which 2,363
is subject to estate taxes under section 5731.02 or division (A) 2,365
of section 5731.19 of the Revised Code, shall file an estate tax 2,366
return, within nine months of the date of the decedent's death, 2,367
in the form prescribed by the tax commissioner, in duplicate, 2,368
with the probate court of the county. The return shall include 2,369
all property the transfer of which is subject to estate taxes, 2,370
whether such THAT property is transferred under the last will and 2,372
testament of the decedent or otherwise. The time for filing the
return may be extended by the tax commissioner. 2,373
(b) The estate tax return described in division (A)(1)(a) 2,375
of this section shall be accompanied by a certificate, in the 2,376
form prescribed by the tax commissioner, that is signed by the 2,377
executor, administrator, or other person required to file the 2,378
return, and that states all of the following: 2,379
(i) The fact that the return was filed; 2,381
(ii) The date of the filing of the return; 2,383
(iii) The fact that the estate taxes under section 5731.02 2,385
or division (A) of section 5731.19 of the Revised Code, that are 2,386
shown to be due in the return, have been paid in full; 2,387
(iv) If applicable, the fact that real property listed in 2,389
the inventory for the decedent's estate is included in the 2,390
return; 2,391
(v) If applicable, the fact that real property not listed 2,393
51
in the inventory for the decedent's estate, including, but not 2,394
limited to, survivorship tenancy property as described in section 2,395
5302.17 of the Revised Code OR TRANSFER ON DEATH PROPERTY AS 2,396
DESCRIBED IN SECTIONS 5302.22 AND 5302.23 OF THE REVISED CODE, 2,397
also is included in the return. In this regard, the certificate 2,399
additionally shall describe that real property by the same 2,400
description used in the return.
(2) The probate court shall forward one copy of the estate 2,402
tax return described in division (A)(1)(a) of this section to the 2,403
tax commissioner. 2,404
(3) If the value of the gross estate of the decedent is 2,406
twenty-five thousand dollars or less and the decedent was a 2,407
resident of this state, the person otherwise required to file a 2,408
return may file a return, but shall not be required to do so. IF 2,410
A PROBATE COURT ISSUES AN ORDER THAT GRANTS A SUMMARY RELEASE 2,411
FROM ADMINISTRATION IN CONNECTION WITH A DECEDENT'S ESTATE UNDER 2,412
SECTION 2113.031 OF THE REVISED CODE, THAT ORDER ELIMINATES THE 2,413
DUTY OF ALL PERSONS TO FILE AN ESTATE TAX RETURN AND CERTIFICATE 2,414
UNDER DIVISIONS (A)(1)(a) AND (b) OF THIS SECTION WITH RESPECT TO 2,416
THE ESTATE FOR WHICH THE ORDER WAS GRANTED.
(4)(a) Upon receipt of the estate tax return described in 2,418
division (A)(1)(a) of this section and the accompanying 2,419
certificate described in division (A)(1)(b) of this section, the 2,420
probate court promptly shall give notice of the return, by a form 2,421
prescribed by the tax commissioner, to the county auditor. The 2,422
auditor then shall make a charge based upon the notice and shall 2,423
certify a duplicate of the charge to the county treasurer. The 2,424
treasurer then shall collect, subject to division (A) of section 2,425
5731.25 of the Revised Code or any other statute extending the 2,426
time for payment of an estate tax, the tax so charged. 2,427
(b) Upon receipt of the return and the accompanying 2,429
certificate, the probate court also shall forward the certificate 2,430
to the auditor. When satisfied that the estate taxes under 2,431
section 5731.02 or division (A) of section 5731.19 of the Revised 2,432
52
Code, that are shown to be due in the return, have been paid in 2,433
full, the auditor shall stamp the certificate so forwarded to 2,434
verify that payment. The auditor then shall return the stamped 2,435
certificate to the probate court. 2,436
(5)(a) The certificate described in division (A)(1)(b) of 2,438
this section is a public record subject to inspection and copying 2,439
in accordance with section 149.43 of the Revised Code. It shall 2,440
be kept in the records of the probate court pertaining to the 2,441
decedent's estate and is not subject to the confidentiality 2,442
provisions of section 5731.90 of the Revised Code. 2,443
(b) All persons are entitled to rely on the statements 2,445
contained in a certificate as described in division (A)(1)(b) of 2,446
this section if it has been filed in accordance with that 2,447
division, forwarded to a county auditor and stamped in accordance 2,448
with division (A)(4) of this section, and placed in the records 2,449
of the probate court pertaining to the decedent's estate in 2,450
accordance with division (A)(5)(a) of this section. The real 2,451
property referred to in the certificate shall be free of, and may 2,452
be regarded by all persons as being free of, any lien for estate 2,453
taxes under section 5731.02 and division (A) of section 5731.19 2,454
of the Revised Code. 2,455
(B) An estate tax return filed under this section, in the 2,457
form prescribed by the tax commissioner, and showing that no 2,458
estate tax is due shall result in a determination that no estate 2,459
tax is due, if the tax commissioner, within three months after 2,460
the receipt of the return by the department of taxation, fails to 2,461
file exceptions to the return in the probate court of the county 2,462
in which the return was filed. A copy of exceptions to such a 2,463
return OF THAT NATURE, when the tax commissioner files them 2,464
within that period, shall be sent by ordinary mail to the person 2,465
who filed the return. The tax commissioner is not bound under 2,466
this division by a determination that no estate tax is due, with 2,467
respect to property not disclosed in the return. 2,468
(C) If the executor, administrator, or other person 2,470
53
required to file an estate tax return fails to file it within 2,471
nine months of the date of the decedent's death, the tax 2,472
commissioner may determine the estate tax in such THAT estate and 2,474
issue a certificate of determination in the same manner as is
provided in division (B) of section 5731.27 of the Revised Code. 2,475
Such A certificate of determination OF THAT NATURE has the same 2,477
force and effect as though a return had been filed and a 2,478
certificate of determination issued with respect to the return. 2,479
Section 2. That existing sections 319.54, 1109.07, 2,481
1339.411, 1339.68, 2101.12, 2101.16, 2101.24, 2106.10, 2106.13, 2,484
2106.18, 2107.501, 2113.03, 2113.61, 2131.10, 5111.11, 5302.01, 2,485
5302.02, and 5731.21 of the Revised Code are hereby repealed. 2,486
Section 3. Sections 2101.16 and 5111.11 of the Revised 2,488
Code are amended by this act and also by H.B. 471 of the 123rd 2,490
General Assembly (effective July 1, 2000). The amendments of 2,491
H.B. 471 are included in this act in lower case to confirm the 2,492
intention to retain them, but are not intended to be effective
until July 1, 2000. 2,493