As Reported by the Senate Judiciary Committee 1
123rd General Assembly 4
Regular Session S. B. No. 152 5
1999-2000 6
SENATORS CUPP-LATTA 8
_________________________________________________________________ 10
A B I L L
To amend sections 319.54, 1547.54, 1548.07, 12
1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 13
2105.06, 2105.061, 2106.10, 2106.11, 2106.13,
2106.15, 2106.16, 2106.18, 2106.19, 2106.22, 15
2107.63, 2109.32, 2109.67, 2113.03, 2113.23,
2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 16
2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 18
2127.41, 2129.07, 2329.83, 4503.12, 4505.06,
4505.10, 4549.41, 5731.16, and 5731.37; to amend, 19
for the purpose of adopting new section numbers 20
as indicated in parentheses, sections 2106.10 21
(2106.21), 2106.11 (2106.22), 2106.13 (2106.23), 22
2106.15 (2106.24), 2106.16 (2106.25), 2106.17
(2106.26), 2106.18 (2106.27), 2106.19 (2106.28), 23
2106.20 (2106.31), 2106.22 (2106.32), and 2106.24 25
(2106.36); to enact new sections 2106.01,
2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 26
2106.07, 2106.08, 2106.10, 2106.11, and 2106.13
and sections 2106.09, 2106.12, and 2106.14; and 27
to repeal sections 2106.01, 2106.02, 2106.03, 28
2106.04, 2106.05, 2106.06, 2106.07, and 2106.08
of the Revised Code to adopt the provisions of 30
the Uniform Probate Code in regard to the
elective share of a surviving spouse in the 31
augmented estate of the decedent spouse.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 33
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Section 1. That sections 319.54, 1547.54, 1548.07, 35
1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 2105.061, 36
2106.10, 2106.11, 2106.13, 2106.15, 2106.16, 2106.18, 2106.19, 38
2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23, 2113.53, 39
2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03,
2127.04, 2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 41
4505.10, 4549.41, 5731.16, and 5731.37 be amended; sections 42
2106.10 (2106.21), 2106.11 (2106.22), 2106.13 (2106.23), 2106.15 43
(2106.24), 2106.16 (2106.25), 2106.17 (2106.26), 2106.18 44
(2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22
(2106.32), and 2106.24 (2106.36) be amended, for the purpose of 45
adopting new section numbers as indicated in parentheses; and new 46
sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 48
2106.07, 2106.08, 2106.10, 2106.11, and 2106.13 and sections
2106.09, 2106.12, and 2106.14 of the Revised Code be enacted to 49
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 THE settlement 64
or any lawful extension of such THAT date, shall be allowed as 66
compensation for the county auditor's services the following 67
percentages: 68
(1) On the first one hundred thousand dollars, two and 70
one-half per cent; 71
(2) On the next two million dollars, eight thousand three 73
hundred eighteen ten-thousandths of one per cent; 74
(3) On the next two million dollars, six thousand six 76
hundred fifty-five ten-thousandths of one per cent; 77
(4) On all further sums, one thousand six hundred 79
sixty-three ten-thousandths of one per cent. 80
If any settlement is not made on or before the date 82
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prescribed by law for such THE settlement or any lawful extension 84
of such THAT date, the aggregate compensation allowed to the 85
auditor shall be reduced one per cent for each day such THE 87
settlement is delayed after the prescribed date. No penalty 89
shall apply if the auditor and treasurer grant all requests for 90
advances up to ninety per cent of the settlement pursuant to 91
section 321.34 of the Revised Code. The compensation allowed in 92
accordance with this section on settlements made before the dates 93
prescribed by law, or the reduced compensation allowed in 94
accordance with this section on settlements made after the date 95
prescribed by law or any lawful extension of such THAT date, 96
shall be apportioned ratably by the auditor and deducted from the 98
shares or portions of the revenue payable to the state as well as 99
to the county, townships, municipal corporations, and school 100
districts.
(B) From all moneys collected by the county treasurer on 102
any tax duplicate of the county, other than estate tax 103
duplicates, and on all moneys received as advance payments of 104
personal property and classified property taxes, there shall be 105
paid into the county treasury to the credit of the real estate 106
assessment fund created by section 325.31 of the Revised Code, an 107
amount to be determined by the county auditor, which shall not 108
exceed the following percentages: 109
(1) On the first one hundred thousand dollars, three and 111
one-half per cent; 112
(2) On the next three million dollars, one and 114
three-eighths per cent; 115
(3) On the next three million dollars, one per cent; 117
(4) On all further sums not exceeding one hundred fifty 119
million dollars, three-quarters of one per cent; 120
(5) On amounts exceeding one hundred fifty million 122
dollars, six-tenths of one per cent. 123
Such THE compensation shall be apportioned ratably by the 125
auditor and deducted from the shares or portions of the revenue 126
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payable to the state as well as to the county, townships, 127
municipal corporations, and school districts. 128
(C) Each county auditor shall receive four per cent of the 130
amount of tax collected and paid into the county treasury, on 131
property omitted and placed by the county auditor on the tax 132
duplicate. 133
(D) On all estate tax moneys collected by the county 135
treasurer, the county auditor, on settlement semiannually with 136
the tax commissioner, shall be allowed, as compensation for the 137
auditor's services under Chapter 5731. of the Revised Code, the 139
following percentages: 140
(1) Four per cent on the first one hundred thousand 142
dollars; 143
(2) One-half of one per cent on all additional sums. 145
Such THE percentages shall be computed upon the amount 147
collected and reported at each semiannual settlement, and shall 148
be for the use of the general fund of the county. 149
(E) On all cigarette license moneys collected by the 151
county treasurer, the county auditor, on settlement semiannually 152
with the treasurer, shall be allowed as compensation for the 153
auditor's services in the issuing of such THOSE licenses one-half 155
of one per cent of such THOSE moneys, to be apportioned ratably 157
and deducted from the shares of the revenue payable to the county 159
and subdivisions, for the use of the general fund of the county. 160
(F) The county auditor shall charge and receive fees as 162
follows: 163
(1) For deeds of land sold for taxes to be paid by the 165
purchaser, five dollars; 166
(2) For the transfer or entry of land, lot, or part of 168
lot, to be paid by the person requiring it, fifty cents for each 169
transfer; 170
(3) For receiving statements of value and administering 172
section 319.202 of the Revised Code, one dollar, or ten cents per 173
hundred dollars for each one hundred dollars, or fraction of one 174
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hundred dollars, whichever is greater, of the value of the real 176
property transferred or the used manufactured home or used mobile 177
home, as defined in division (B)(5) of section 5739.0210 of the 178
Revised Code, transferred, except no fee shall be charged when 179
the transfer is made: 180
(a) To or from the United States, this state, or any 182
instrumentality, agency, or political subdivision of the United 183
States or this state; 184
(b) Solely in order to provide or release security for a 186
debt or obligation; 187
(c) To confirm or correct a deed previously executed and 189
recorded; 190
(d) To evidence a gift, in trust or otherwise and whether 192
revocable or irrevocable, between husband and wife, or parent and 193
child or the spouse of either; 194
(e) On sale for delinquent taxes or assessments; 196
(f) Pursuant to court order, to the extent that such THE 198
transfer is not the result of a sale effected or completed 199
pursuant to such THAT order; 200
(g) Pursuant to a reorganization of corporations or 202
unincorporated associations or pursuant to the dissolution of a 203
corporation, to the extent that the corporation conveys the 204
property to a stockholder as a distribution in kind of the 205
corporation's assets in exchange for the stockholder's shares in 206
the dissolved corporation; 207
(h) By a subsidiary corporation to its parent corporation 209
for no consideration, nominal consideration, or in sole 210
consideration of the cancellation or surrender of the 211
subsidiary's stock; 212
(i) By lease, whether or not it extends to mineral or 214
mineral rights, unless the lease is for a term of years renewable 215
forever; 216
(j) When the value of the real property or the 218
manufactured or mobile home or the value of the interest that is 220
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conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 222
manufactured or mobile home, being transferred to the builder of 223
a new residence or to the dealer of a new manufactured or mobile 224
home when the former residence is traded as part of the 225
consideration for the new residence or new manufactured or mobile 226
home;
(l) To a grantee other than a dealer in real property or 228
in manufactured or mobile homes, solely for the purpose of, and 229
as a step in, the prompt sale of the real property or 230
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 232
and tangible consideration readily convertible into money is paid 233
or to be paid for the real estate or manufactured or mobile home 234
and the transaction is not a gift; 236
(n) Pursuant to division (B) of section 317.22, or to 238
section 2113.61 of the Revised Code, between spouses or to a 239
surviving spouse pursuant to section 5302.17 of the Revised Code 240
as it existed prior to April 4, 1985, between persons pursuant to 241
section 5302.17 or 5302.18 of the Revised Code on or after April 242
4, 1985, to a person who is a surviving, survivorship tenant 243
pursuant to section 5302.17 of the Revised Code on or after April 244
4, 1985, or pursuant to section 5309.45 of the Revised Code; 245
(o) To a trustee acting on behalf of minor children of the 247
deceased; 248
(p) Of an easement or right-of-way when the value of the 250
interest conveyed does not exceed one thousand dollars; 251
(q) Of property sold to a surviving spouse pursuant to 253
section 2106.16 2106.25 of the Revised Code; 254
(r) To or from an organization exempt from federal income 256
taxation under section 501(c)(3) of the "Internal Revenue Code of 257
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 258
THE transfer is without consideration and is in furtherance of 260
the charitable or public purposes of such THAT organization; 261
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(s) Among the heirs at law or devisees, including a 263
surviving spouse, of a common decedent, when no consideration in 264
money is paid or to be paid for the real property or manufactured 265
or mobile home; 266
(t) To a trustee of a trust, when the grantor of the trust 268
has reserved an unlimited power to revoke the trust; 269
(u) To the grantor of a trust by a trustee of the trust, 271
when the transfer is made to the grantor pursuant to the exercise 272
of the grantor's power to revoke the trust or to withdraw trust 273
assets;
(v) To the beneficiaries of a trust if the fee was paid on 275
the transfer from the grantor of the trust to the trustee or if 276
the transfer is made pursuant to trust provisions which became 277
irrevocable at the death of the grantor; 278
(w) To a corporation for incorporation into a sports 280
facility constructed pursuant to section 307.696 of the Revised 281
Code. 282
The auditor shall compute and collect the fee. The auditor 284
shall maintain a numbered receipt system, as prescribed by the 285
tax commissioner, and use such THE receipt system to provide a 286
receipt to each person paying a fee. The auditor shall deposit 287
the receipts of the fees on conveyances in the county treasury 288
daily to the credit of the general fund of the county. 289
The real property transfer fee provided for in division 291
(F)(3) of this section shall be applicable to any conveyance of 292
real property presented to the auditor on or after January 1, 293
1968, regardless of its time of execution or delivery. 294
Sec. 1547.54. (A)(1) The owner of every watercraft 303
requiring registration under this chapter shall file an 304
application for a triennial registration certificate with the 305
chief of the division of watercraft on forms that shall be 306
provided by the chief. The application shall be signed by the 307
following:
(a) If the watercraft is owned by two persons under joint 309
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ownership with right of survivorship established under section 310
2106.17 2106.26 of the Revised Code, by both of those persons as 312
owners of the watercraft;
(b) If the watercraft is owned by a minor, by the minor 314
and a parent or legal guardian; 315
(c) In all other cases, by the owner of the watercraft. 317
(2) An application for a triennial registration of a 319
watercraft filed under division (A)(1) of this section shall be 321
accompanied by the following fee: 322
(a) For canoes, kayaks, rowboats, and inflatable 324
watercraft, twelve dollars; 326
(b) For class A watercraft, including motorized canoes, 328
thirty dollars; 330
(c) For class 1 watercraft, forty-five dollars; 332
(d) For class 2 watercraft, sixty dollars; 334
(e) For class 3 watercraft, seventy-five dollars; 336
(f) For class 4 watercraft, ninety dollars. 338
(3) For the purpose of registration, any watercraft 340
operated by means of power, sail, or any other mechanical or 341
electrical means of propulsion, except motorized canoes, shall be 342
registered by length as prescribed in this section. 344
(4) If an application for registration is filed by two 346
persons as owners under division (A)(1)(a) of this section, the 348
person who is listed first on the title shall serve as and 350
perform the duties of the "owner" and shall be considered the 352
person "in whose name the watercraft is registered" for purposes 354
of divisions (B) to (P) of this section and for purposes of all 355
other sections in this chapter. 356
(B) All registration certificates are valid for three 358
years and are renewable on a triennial basis unless sooner 360
terminated or discontinued in accordance with this chapter. The 361
renewal date shall be printed on the registration certificate. A 362
registration certificate may be renewed by the owner in the 363
manner prescribed by the chief. All fees shall be charged 364
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according to a proration of the time remaining in the 365
registration cycle to the nearest year.
(C) In addition to the fees set forth in this section, the 367
chief, or any authorized agent, shall charge an additional fee of 368
three dollars for any registration certificate the chief or 370
authorized agent issues. When IF the registration certificate is 372
issued by an authorized agent, the additional fee of three 373
dollars shall be retained by the issuing agent. When IF the 374
registration certificate is issued by the chief, the additional 375
fee of three dollars shall be deposited to the credit of the 376
waterways safety fund established in section 1547.75 of the 377
Revised Code.
(D) Upon receipt of the application in approved form, the 379
chief shall enter the same APPLICATION upon the records of the 380
office of the division, assign a number to the watercraft if a 382
number is required under section 1547.53 of the Revised Code, and 383
issue to the applicant a registration certificate. If a number 384
is assigned by the chief, it shall be set forth on the 385
certificate. The registration certificate shall be on the 386
watercraft for which it is issued and available at all times for 387
inspection whenever the watercraft is in operation, except that 388
livery operators may retain the registration certificate at the 389
livery where it shall remain available for inspection at all 390
times.
(E) No person shall issue or be issued a registration 392
certificate for a watercraft that is required to be issued a 394
certificate of title under Chapter 1548. of the Revised Code 395
except upon presentation of a certificate of title for the
watercraft as provided in that chapter, proof of current 398
documentation by the United States coast guard, a renewal 399
registration form provided by the division of watercraft, or a 400
certificate of registration issued under this section that has 401
expired if there is no change in the ownership or description of 402
the watercraft.
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(F) Whenever the ownership of a watercraft changes, a new 404
application form together with the prescribed fee shall be filed 405
with the chief or the chief's agent and a new registration 407
certificate shall be issued. The application shall be signed by 408
the person or persons specified in division (A)(1)(a) to (c) of 409
this section and shall be accompanied by a two-dollar transfer 411
fee. Any remaining time on the registration shall be 412
transferred. An authorized agent of the chief shall charge an 413
additional fee of three dollars, which shall be retained by the 414
issuing agent. If the certificate is issued by the chief, an 415
additional fee of three dollars for each certificate issued shall 416
be collected.
(G) If an agency of the United States has in force an 418
overall system of identification numbering for watercraft or 419
certain types of watercraft within the United States, the 420
numbering system employed by the division shall be in conformity 421
with that system. 422
(H) The chief may assign any registration certificates to 424
any authorized agent for the assignment thereof. If a person 425
accepts that authorization, the person may be assigned a block of 427
numbers and certificates therefor that upon assignment, in 428
conformity with this chapter and Chapter 1548. of the Revised 430
Code and with rules of the division, shall be valid as if 431
assigned directly by the division. Any person so designated as 432
an agent by the chief shall post with the division security as 433
may be required by the director of natural resources. The chief 434
may issue an order temporarily or permanently restricting or 435
suspending an agent's authorization without a hearing if the 436
chief finds that the agent has violated this chapter or Chapter 438
1548. of the Revised Code, rules adopted under them, or any 439
agreements prescribed by the chief. 441
(I) All records of the division made or kept pursuant to 443
this section shall be public records. Those records shall be 444
available for inspection at reasonable hours and in a manner 445
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compatible with normal operations of the division. 446
(J) The owner shall furnish the division notice within 448
fifteen days of the following: 449
(1) The transfer, other than through the creation of a 451
security interest in any watercraft, of all or any part of the 452
owner's interest or, if the watercraft is owned by two persons 454
under joint ownership with right of survivorship established 455
under section 2106.17 2106.26 of the Revised Code, of all or any 456
part of the joint interest of either of the two persons. The 457
transfer shall not terminate the registration certificate. 458
(2) Any change in the address appearing on the certificate 461
and, as a part of the notification, shall furnish the chief with 463
the owner's new address;
(3) The destruction or abandonment of the watercraft. 465
(K) The chief may issue duplicate registration 467
certificates or duplicate tags to owners of currently registered 468
watercraft, the fee for which shall be four dollars. 469
(L) If the chief finds that a registration certificate 471
previously issued to an owner is in error to a degree that would 472
impair its basic purpose and use, the chief may issue a corrected 474
certificate to the owner without charge. 475
(M) No authorized agent shall issue and no person shall 477
receive or accept from an authorized agent a registration 478
certificate assigned to the authorized agent under division (H) 479
of this section unless the exact month, day, and year of issue 480
are plainly written thereon ON THE CERTIFICATE by the agent. 481
Certificates issued with incorrect dates of issue are void from 483
the time they are issued. 484
(N) As used in this section: 486
(1) "Disabled veteran" means a person who is included in 489
either of the following categories: 490
(a) Because of a service-connected disability, has been or 492
is awarded funds for the purchase of a motor vehicle under the 493
"Disabled Veterans' and Servicemen's Automobile Assistance Act of 494
12
1970," 84 Stat. 1998, 38 U.S.C. 1901, and amendments thereto; 495
(b) Has a service-connected disability rated at one 497
hundred per cent by the veterans administration. 498
(2) "Prisoner of war" means any regularly appointed, 500
enrolled, enlisted, or inducted member of the military forces of 501
the United States who was captured, separated, and incarcerated 502
by an enemy of the United States at any time, and any regularly 503
appointed, enrolled, or enlisted member of the military forces of 504
Great Britain, France, Australia, Belgium, Brazil, Canada, China, 506
Denmark, Greece, the Netherlands, New Zealand, Norway, Poland, 507
South Africa, or the republics formerly associated with the Union 508
of Soviet Socialist Republics or Yugoslavia who was a citizen of 510
the United States at the time of the appointment, enrollment, or 511
enlistment, and was captured, separated, and incarcerated by an 512
enemy of this country during World War II. 513
(O) Any disabled veteran, congressional medal of honor 515
awardee, or prisoner of war may apply to the chief for a 516
certificate of registration, or for a renewal of the certificate 518
of registration, without the payment of any fee required by this 520
section. The application for a certificate of registration shall 521
be accompanied by evidence of disability or by documentary 523
evidence in support of a congressional medal of honor that the 525
chief requires by rule. The application for a certificate of 527
registration by any person who has been a prisoner of war shall 529
be accompanied by written evidence in the form of a record of 530
separation, a letter from one of the armed forces of a country 531
listed in division (N)(2) of this section, or other evidence that 532
the chief may require by rule, that the person was honorably 533
discharged or is currently residing in this state on active duty 534
with one of the branches of the armed forces of the United 536
States, or was a prisoner of war and was honorably discharged or 537
received an equivalent discharge or release from one of the armed 538
forces of a country listed in division (N)(2) of this section. 539
(P) Annually by the fifteenth day of January, the director 541
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of natural resources shall determine the amount of fees that 542
would have been collected in the prior calendar year for each 543
certificate of registration issued or renewed pursuant to 544
division (O) of this section and shall certify the total amount 546
of foregone revenue to the director of budget and management for 547
reimbursement. The director of budget and management shall 548
transfer the amount certified from the general revenue fund to 549
the waterways safety fund created pursuant to section 1547.75 of 550
the Revised Code. 551
Sec. 1548.07. (A) An application for a certificate of 558
title shall be sworn to before a notary public or other officer 559
empowered to administer oaths by the lawful owner or purchaser of 560
the watercraft or outboard motor and shall contain the following 561
information in the form and together with any other information 562
that the chief of the division of watercraft may require: 563
(1) Name, address, and social security number or 565
employer's tax identification number of the applicant; 566
(2) Statement of how the watercraft or outboard motor was 568
acquired; 569
(3) Name and address of the previous owner; 571
(4) A statement of all liens, mortgages, or other 573
encumbrances on the watercraft or outboard motor, including a 574
description of the nature and amount of each lien, mortgage, or 575
encumbrance, and the name and address of each holder thereof OF 576
THE LIEN, MORTGAGE, OR ENCUMBRANCE; 577
(5) If there are no outstanding liens, mortgages, or other 579
encumbrances, a statement of that fact; 580
(6) A description of the watercraft, including the make, 582
year, length, series or model, if any, body type, hull 583
identification number or hull identification number serial 584
number, and make, manufacturer's serial number, and horsepower of 586
any inboard motor or motors; or a description of the outboard 587
motor, including the make, year, series or model, if any, 588
manufacturer's serial number, and horsepower; 589
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(G)(7) The purchase price, trade-in allowed, and amount of 591
sales or use tax paid under Chapter 5739. or 5741. of the Revised 592
Code. 593
(B) If the application is made by two persons regarding a 595
watercraft or outboard motor in which they wish to establish 596
joint ownership with right of survivorship they may do so as 597
provided in section 2106.17 2106.26 of the Revised Code. 598
(C) If the watercraft or outboard motor contains a 600
permanent identification number placed thereon ON IT by the 601
manufacturer, this number shall be used as the serial number or 602
hull identification number. If there is no manufacturer's 603
identification number, or if the manufacturer's identification 604
number has been removed or obliterated, the chief, upon receipt 605
of a prescribed application and proof of ownership, may assign an 606
identification number for the watercraft or outboard motor, and 607
this number shall be permanently affixed or imprinted by the 608
applicant, at the place and in the manner designated by the 609
chief, upon the watercraft or outboard motor for which it is 610
assigned. 611
Sec. 1548.071. Any two persons may establish in accordance 620
with section 2106.17 2106.26 of the Revised Code joint ownership 621
with right of survivorship in a watercraft or outboard motor for 623
which a certificate of title is required under this chapter and 624
that one or both of them owns. Two persons who establish joint 625
ownership with right of survivorship in a watercraft or outboard 626
motor in accordance with section 2106.17 2106.26 of the Revised 627
Code may terminate the joint ownership with right of survivorship
by applying for a title in accordance with Chapter 1548. of the 628
Revised Code.
Sec. 1548.08. The clerk of the court of common pleas shall 637
issue certificates of title for watercraft and outboard motors 638
over his THE CLERK'S official seal. The certificates shall 639
contain the information required in the application for the 641
certificate of title, as prescribed by section 1548.07 of the 642
15
Revised Code, as well as spaces for the dates of notation and 643
cancellation of each lien, mortgage, or encumbrance, over the 644
signature of the clerk. If the certificate of title is issued for 645
a watercraft or outboard motor in which two persons are 646
establishing joint ownership with right of survivorship under 647
section 2106.17 2106.26 of the Revised Code, the certificate, in 648
addition to the information required by this section, shall show 650
that the two persons have established joint ownership with right 651
of survivorship in the watercraft or outboard motor. An 652
assignment of certificate of title before a notary public or 653
other officer empowered to administer oaths shall appear on the 654
reverse side of each certificate of title in the form to be 655
prescribed by the chief of the division of watercraft. Such THE 656
assignment form shall include a warranty that the signer is the 657
owner of the watercraft or outboard motor and that there are no 658
mortgages, liens, or encumbrances on the watercraft or outboard 659
motor except as THOSE THAT are noted on the face of the 660
certificate of title.
Sec. 1548.11. (A) In the event of the transfer of 669
ownership of a watercraft or outboard motor by operation of law, 670
as upon inheritance, devise, bequest, order in bankruptcy, 671
insolvency, replevin, or execution of sale, or whenever the 672
engine of a watercraft is replaced by another engine, or whenever 673
a watercraft or outboard motor is sold to satisfy storage or 674
repair charges, or repossession is had upon default in 675
performance of the terms of a security agreement as provided in 676
sections 1309.01 to 1309.50 of the Revised Code, the clerk of the 677
court of common pleas of the county in which the last certificate 678
of title to the watercraft or outboard motor was issued, upon the 679
surrender of the prior certificate of title or the manufacturer's 680
or importer's certificate, or, when IF that is not possible, upon 682
presentation of satisfactory proof to the clerk of ownership and 683
rights of possession to the watercraft or outboard motor, and 685
upon payment of the fee prescribed in section 1548.10 of the 686
16
Revised Code and presentation of an application for certificate 687
of title, may issue to the applicant a certificate of title to 688
the watercraft or outboard motor. Only an affidavit by the 689
person or agent of the person to whom possession of the 690
watercraft or outboard motor has passed, setting forth the facts 691
entitling the person to possession and ownership, together with a 694
copy of the journal entry, court order, or instrument upon which 695
the claim of possession and ownership is founded, is satisfactory 697
proof of ownership and right of possession. If the applicant 698
cannot produce such proof of ownership, the applicant may apply 699
directly to the chief of the division of watercraft and submit 700
such evidence as THAT the applicant has, and the chief, if the 702
chief finds the evidence sufficient, may authorize the clerk to 703
issue a certificate of title. If, from the records in the office 704
of the clerk, there appears to be any lien on the watercraft or 706
outboard motor, the certificate of title shall contain a 707
statement of the lien unless the application is accompanied by 710
proper evidence of its extinction. 711
(B) Upon the death of one of the persons who have 713
established joint ownership with right of survivorship under 714
section 2106.17 2106.26 of the Revised Code in a watercraft or 715
outboard motor and the presentation to the clerk of the title and 717
the certificate of death of the deceased person, the clerk shall 718
enter into the records the transfer of the watercraft or outboard 720
motor to the surviving person, and the title to the watercraft or 721
outboard motor immediately passes to the surviving person. The 722
transfer does not affect any liens on the watercraft or outboard 723
motor. 724
(C) The clerk shall transfer a decedent's interest in one 726
watercraft, one outboard motor, or one of each to the decedent's 727
surviving spouse as provided in section 2106.19 2106.28 of the 728
Revised Code. 729
Sec. 1775.24. (A) A partner is co-owner with his THE 738
OTHER partners of specific partnership property holding as a 739
17
tenant in partnership. 740
(B) The incidents of this tenancy are such that THE 742
FOLLOWING:
(1) A partner, subject to this chapter, and to any 744
agreement between the partners, has an equal right with his THE 745
OTHER partners to possess specific partnership property for 747
partnership purposes; but he A PARTNER has no right to possess 748
the property for any other purpose without the consent of his THE 749
OTHER partners. 750
(2) A partner's right in specific partnership property is 752
not assignable except in connection with the assignment of rights 753
of all the partners in the same property. 754
(3) A partner's right in specific partnership property is 756
not subject to attachment or execution, except on a claim against 757
the partnership. When partnership property is attached for a 758
partnership debt, the partners, or any of them, or the 759
representatives of a deceased partner, cannot claim any right 760
under exemption laws. 761
(4) On the death of a partner, his THE DECEASED PARTNER'S 763
right in specific partnership property vests in the surviving 765
partners, unless he THE DECEASED PARTNER was the last surviving 767
partner, in which case his THE DECEASED PARTNER'S right in the 768
property vests in his THE DECEASED PARTNER'S legal 769
representative. The surviving partners have, or the legal 771
representative of the last surviving partner has, no right to 772
possess the partnership property for any but a partnership 773
purpose. This division is subject to the procedures set forth in 774
Chapter 1779. of the Revised Code.
(5) A partner's right in specific partnership property is 776
not subject to dower, any statutory interest of a surviving 777
spouse, heirs, or next of kin, or any allowance to a surviving 778
spouse, minor children, or both a surviving spouse and minor 779
children, including, but not limited to, the allowance for 780
support under section 2106.13 2106.23 of the Revised Code. 781
18
Sec. 2101.16. (A) The fees enumerated in this division 790
shall be charged and collected, if possible, by the probate judge 791
and shall be in full for all services rendered in the respective 792
proceedings: 793
(1) Account, in addition to advertising charges..........$12.00 797
Waivers and proof of notice of hearing on account, 799
per page, minimum one dollar......................$ 1.00 801
(2) Account of distribution, in addition to advertising 803
charges...........................................$ 7.00 804
(3) Adoption of child, petition for......................$50.00 806
(4) Alter or cancel contract for sale or purchase of real 808
estate, petition to...............................$20.00 810
(5) Application and order not otherwise provided for in 812
this section or by rule adopted pursuant to 813
division (E) of this section......................$ 5.00 815
(6) Appropriation suit, per day, hearing in..............$20.00 818
(7) Birth, application for registration of...............$ 7.00 821
(8) Birth record, application to correct.................$ 5.00 824
(9) Bond, application for new or additional..............$ 5.00 827
(10) Bond, application for release of surety or reduction 829
of................................................$ 5.00 830
(11) Bond, receipt for securities deposited in lieu of....$ 5.00 833
(12) Certified copy of journal entry, record, or 835
proceeding, per page, minimum fee one dollar......$ 1.00 837
(13) Citation and issuing citation, application for.......$ 5.00 840
(14) Change of name, petition for.........................$20.00 843
(15) Claim, application of administrator or executor for 845
allowance of administrator's or executor's own....$10.00 846
(16) Claim, application to compromise or settle...........$10.00 848
(17) Claim, authority to present..........................$10.00 851
(18) Commissioner, appointment of.........................$ 5.00 854
(19) Compensation for extraordinary services and 856
attorney's fees for fiduciary, application for....$ 5.00 858
(20) Competency, application to procure adjudication of...$20.00 861
19
(21) Complete contract, application to....................$10.00 864
(22) Concealment of assets, citation for..................$10.00 867
(23) Construction of will, petition for...................$20.00 870
(24) Continue decedent's business, application to.........$10.00 873
Monthly reports of operation.........................$ 5.00 877
(25) Declaratory judgment, petition for...................$20.00 880
(26) Deposit of will......................................$ 5.00 883
(27) Designation of heir..................................$20.00 886
(28) Distribution in kind, application, assent, and order 888
for...............................................$ 5.00 889
(29) Distribution under section 2109.36 of the Revised 891
Code, application for an order of.................$ 7.00 893
(30) Docketing and indexing proceedings, including the 895
filing and noting of all necessary documents, 896
maximum fee, fifteen dollars......................$15.00 897
(31) Exceptions to any proceeding named in this section, 899
contest of appointment or.........................$10.00 901
(32) Election of surviving partner to purchase assets of 903
partnership, proceedings relating to..............$10.00 905
(33) Election of surviving spouse under will..............$ 5.00 908
(34) Fiduciary, including an assignee or trustee of an 910
insolvent debtor or any guardian or conservator 911
accountable to the probate court, appointment of..$35.00 913
(35) Foreign will, application to record..................$10.00 916
Record of foreign will, additional, per page.........$ 1.00 919
(36) Forms when supplied by the probate court, not to 921
exceed............................................$10.00 923
(37) Heirship, petition to determine......................$20.00 926
(38) Injunction proceedings...............................$20.00 929
(39) Improve real estate, petition to.....................$20.00 932
(40) Inventory with appraisement..........................$10.00 935
(41) Inventory without appraisement.......................$ 7.00 938
(42) Investment or expenditure of funds, application for..$10.00 941
(43) Invest in real estate, application to................$10.00 944
20
(44) Lease for oil, gas, coal, or other mineral, petition 946
to................................................$20.00 947
(45) Lease or lease and improve real estate, petition to..$20.00 950
(46) Marriage license.....................................$10.00 953
Certified abstract of each marriage..................$ 2.00 956
(47) Minor or mentally ill person, etc., disposal of 958
estate under ten thousand dollars of..............$10.00 960
(48) Mortgage or mortgage and repair or improve real 962
estate, petition to...............................$20.00 964
(49) Newly discovered assets, report of...................$ 7.00 967
(50) Nonresident executor or administrator to bar 969
creditors' claims, proceedings by.................$20.00 971
(51) Power of attorney or revocation of power, bonding 973
company...........................................$10.00 974
(52) Presumption of death, petition to establish..........$20.00 977
(53) Probating will.......................................$15.00 980
Proof of notice to beneficiaries.....................$ 5.00 983
(54) Purchase personal property, application of surviving 985
spouse to.........................................$10.00 987
(55) Purchase real estate at appraised value, petition of 989
surviving spouse to...............................$20.00 991
(56) Receipts in addition to advertising charges, 993
application and order to record...................$ 5.00 995
Record of those receipts, additional, per page.......$ 1.00 998
(57) Record in excess of fifteen hundred words in any 1,000
proceeding in the probate court, per page.........$ 1.00 1,002
(58) Release of estate by mortgagee or other lienholder...$ 5.00 1,005
(59) Relieving estate from administration.................$60.00 1,008
(60) Removal of fiduciary, application for................$10.00 1,011
(61) Requalification of executor or administrator.........$10.00 1,014
(62) Resignation of fiduciary.............................$ 5.00 1,017
(63) Sale bill, public sale of personal property..........$10.00 1,020
(64) Sale of personal property and report, application 1,022
for...............................................$10.00 1,023
21
(65) Sale of real estate, petition for....................$25.00 1,026
(66) Terminate guardianship, petition to..................$10.00 1,029
(67) Transfer of real estate, application, entry, and 1,031
certificate for...................................$ 7.00 1,033
(68) Unclaimed money, application to invest...............$ 7.00 1,036
(69) Vacate approval of account or order of distribution, 1,037
motion to.........................................$10.00 1,038
(70) Writ of execution....................................$ 5.00 1,041
(71) Writ of possession...................................$ 5.00 1,044
(72) Wrongful death, application and settlement of claim 1,046
for...............................................$20.00 1,047
(73) Year's allowance, petition to review.................$ 7.00 1,049
(74) Guardian's report, filing and review of..............$ 5.00 1,052
(B)(1) In relation to an application for the appointment 1,055
of a guardian or the review of a report of a guardian under 1,056
section 2111.49 of the Revised Code, the probate court, pursuant 1,057
to court order or in accordance with a court rule, may direct 1,058
that the applicant or the estate pay any or all of the expenses 1,059
of an investigation conducted pursuant to section 2111.041 or 1,060
division (A)(2) of section 2111.49 of the Revised Code. If the 1,061
investigation is conducted by a public employee or investigator 1,062
who is paid by the county, the fees for the investigation shall 1,063
be paid into the county treasury. If the court finds that an 1,064
alleged incompetent or a ward is indigent, the court may waive 1,065
the costs, fees, and expenses of an investigation. 1,066
(2) In relation to the appointment or functioning of a 1,068
guardian for a minor or the guardianship of a minor, the probate 1,069
court may direct that the applicant or the estate pay any or all 1,071
of the expenses of an investigation conducted pursuant to section 1,072
2111.042 of the Revised Code. If the investigation is conducted 1,073
by a public employee or investigator who is paid by the county,
the fees for the investigation shall be paid into the county 1,074
treasury. If the court finds that the guardian or applicant is 1,075
indigent, the court may waive the costs, fees, and expenses of an 1,077
22
investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected 1,079
pursuant to division (A)(34) of this section and twenty dollars 1,080
of the sixty-dollar fee collected pursuant to division (A)(59) of 1,082
this section shall be deposited by the county treasurer in the 1,083
indigent guardianship fund created pursuant to section 2111.51 of 1,084
the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and 1,086
constables for services rendered in the probate court or by order 1,087
of the probate judge shall be the same as provided for like 1,088
SIMILAR services in the court of common pleas. 1,089
(E) The probate court, by rule, may require an advance 1,091
deposit for costs, not to exceed one hundred twenty-five dollars, 1,092
at the time application is made for an appointment as executor or 1,093
administrator or at the time a will is presented for probate. 1,094
(F) The probate court, by rule, shall establish a 1,096
reasonable fee, not to exceed fifty dollars, for the filing of a 1,097
petition for the release of information regarding an adopted 1,098
person's name by birth and the identity of the adopted person's 1,100
biological parents and biological siblings pursuant to section
3107.41 of the Revised Code, all proceedings relative to the 1,102
petition, the entry of an order relative to the petition, and all 1,103
services required to be performed in connection with the 1,104
petition. The probate court may use a reasonable portion of a 1,105
fee charged under authority of this division to reimburse any 1,106
agency, as defined in section 3107.39 of the Revised Code, for 1,107
any services it renders in performing a task described in section 1,108
3107.41 of the Revised Code relative to or in connection with the 1,109
petition for which the fee was charged. 1,110
(G) Thirty dollars of the fifty-dollar fee collected 1,112
pursuant to division (A)(3) of this section shall be deposited 1,113
into the "putative father registry fund," which is hereby created 1,114
in the state treasury. The department of human services shall 1,115
use the money in the fund to fund the department's costs of
23
performing its duties related to the putative father registry 1,116
established under section 3107.062 of the Revised Code. 1,117
Sec. 2105.06. When a person dies intestate having title or 1,126
right to any personal property, or to any real estate or 1,127
inheritance, in this state, the personal property shall be 1,128
distributed, and the real estate or inheritance shall descend and 1,129
pass in parcenary, except as otherwise provided by law, in the 1,130
following course: 1,131
(A) If there is no surviving spouse, to the children of 1,133
the intestate or their lineal descendants, per stirpes; 1,134
(B) IF THERE IS A SPOUSE AND ONE OR MORE CHILDREN OF THE 1,136
DECEDENT OR THEIR LINEAL DESCENDANTS SURVIVING, AND ALL OF THE 1,137
DECEDENT'S CHILDREN WHO SURVIVE OR HAVE LINEAL DESCENDANTS 1,138
SURVIVING ALSO ARE CHILDREN OF THE SURVIVING SPOUSE, THEN THE 1,139
WHOLE TO THE SURVIVING SPOUSE;
(C) If there is a spouse and one child OF THE DECEDENT or 1,141
its THE CHILD'S lineal descendants surviving, the first sixty 1,142
thousand dollars if AND the SURVIVING spouse is NOT the natural 1,144
or adoptive parent of the DECEDENT'S child, or the first twenty 1,145
thousand dollars if the spouse is not the natural or adoptive
parent of the child, plus one-half of the balance of the 1,146
intestate estate to the spouse and the remainder to the child or 1,147
his THE CHILD'S lineal descendants, per stirpes; 1,148
(C)(D) If there is a spouse and more than one child or 1,150
their lineal descendants surviving, the first sixty thousand 1,151
dollars if the spouse is the natural or adoptive parent of one, 1,152
BUT NOT ALL, of the children, or the first twenty thousand 1,153
dollars if the spouse is the natural or adoptive parent of none 1,155
of the children, plus one-third of the balance of the intestate 1,156
estate to the spouse and the remainder to the children equally, 1,157
or to the lineal descendants of any deceased child, per stirpes; 1,158
(D)(E) If there are no children or their lineal 1,160
descendants, then the whole to the surviving spouse; 1,161
(E)(F) If there is no spouse and no children or their 1,163
24
lineal descendants, to the parents of the intestate equally, or 1,164
to the surviving parent; 1,165
(F)(G) If there is no spouse, no children or their lineal 1,167
descendants, and no parent surviving, to the brothers and 1,168
sisters, whether of the whole or of the half blood of the 1,169
intestate, or their lineal descendants, per stirpes; 1,170
(G)(H) If there are no brothers or sisters or their lineal 1,172
descendants, one-half to the paternal grandparents of the 1,173
intestate equally, or to the survivor of them, and one-half to 1,174
the maternal grandparents of the intestate equally, or to the 1,175
survivor of them; 1,176
(H)(I) If there is no paternal grandparent or no maternal 1,178
grandparent, one-half to the lineal descendants of the deceased 1,179
grandparents, per stirpes; if there are no such lineal 1,180
descendants, then to the surviving grandparents or their lineal 1,181
descendants, per stirpes; if there are no surviving grandparents 1,182
or their lineal descendants, then to the next of kin of the 1,183
intestate, provided there shall be no representation among such 1,184
next of kin; 1,185
(I)(J) If there are no next of kin, to stepchildren or 1,187
their lineal descendants, per stirpes; 1,188
(J)(K) If there are no stepchildren or their lineal 1,190
descendants, escheat to the state. 1,191
Sec. 2105.061. Except any real property that a surviving 1,200
spouse elects to receive under section 2106.10 2106.21 of the 1,201
Revised Code, the title to real property in an intestate estate 1,202
shall descend and pass in parcenary to those persons entitled to 1,203
it under division (B) or, (C), OR (D) of section 2105.06 of the 1,205
Revised Code, subject to the monetary charge of the surviving 1,206
spouse. The administrator or executor shall file an application 1,207
for a certificate of transfer as provided in section 2113.61 of 1,208
the Revised Code, which AND THE APPLICATION shall include a 1,209
statement of the amount of money that remains due and payable to 1,210
the surviving spouse as found by the probate court. The 1,212
25
certificate of transfer ordered by the probate court shall recite 1,213
that the title to the real property described in the certificate 1,214
is subject to the monetary charge in favor of the surviving 1,215
spouse, and shall recite the value in dollars of the charge on 1,216
the title to the real property included in the certificate. 1,217
Sec. 2106.01. AS USED IN SECTIONS 2106.01 TO 2106.14 OF 1,220
THE REVISED CODE:
(A) "DECEDENT'S NONPROBATE TRANSFERS TO OTHERS" MEANS THE 1,223
AMOUNTS THAT ARE INCLUDED IN THE AUGMENTED ESTATE UNDER SECTION 1,224
2106.05 OF THE REVISED CODE.
(B) "BENEFICIARY OF A BENEFICIARY DESIGNATION" MEANS A 1,226
BENEFICIARY NAMED IN AN INSURANCE POLICY, AN ANNUITY POLICY, AN 1,228
ACCOUNT WITH POD DESIGNATION, A SECURITY REGISTERED IN 1,229
BENEFICIARY FORM WITH TOD DESIGNATION, A PENSION, PROFIT SHARING, 1,231
RETIREMENT, KEOGH, OR SIMILAR BENEFIT PLAN, OR ANY OTHER 1,232
NONPROBATE TRANSFER AT DEATH.
(C) "FRACTIONAL INTEREST IN PROPERTY HELD IN JOINT TENANCY 1,234
WITH THE RIGHT OF SURVIVORSHIP," WHETHER THE FRACTIONAL INTEREST 1,235
IS UNILATERALLY SEVERABLE OR NOT, MEANS THE FRACTION, THE 1,236
NUMERATOR OF WHICH IS ONE AND THE DENOMINATOR OF WHICH, IF THE 1,237
DECEDENT WAS A JOINT TENANT, IS ONE PLUS THE NUMBER OF JOINT 1,238
TENANTS WHO SURVIVE THE DECEDENT AND WHICH, IF THE DECEDENT WAS 1,239
NOT A JOINT TENANT, IS THE NUMBER OF JOINT TENANTS.
(D) "GOVERNING INSTRUMENT" MEANS A DEED, A WILL, A TRUST, 1,241
AN INSURANCE POLICY, AN ANNUITY POLICY, AN ACCOUNT WITH POD 1,242
DESIGNATION, A SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD 1,243
DESIGNATION, A PENSION, PROFIT SHARING, RETIREMENT, KEOGH, OR 1,245
SIMILAR BENEFIT PLAN, AN INSTRUMENT CREATING OR EXERCISING A 1,246
POWER OF APPOINTMENT OR A POWER OF ATTORNEY, OR A DISPOSITIVE, 1,247
APPOINTIVE, OR NOMINATIVE INSTRUMENT OF A SIMILAR TYPE AS THE
INSTRUMENTS LISTED IN THIS DIVISION. 1,248
(E) "MARRIAGE," AS IT RELATES TO A TRANSFER BY THE 1,250
DECEDENT DURING MARRIAGE, MEANS A MARRIAGE OF THE DECEDENT TO THE 1,251
DECEDENT'S SURVIVING SPOUSE. 1,252
26
(F) "NONADVERSE PARTY" MEANS A PERSON WHO DOES NOT HAVE A 1,254
SUBSTANTIAL BENEFICIAL INTEREST IN A TRUST OR OTHER PROPERTY 1,255
ARRANGEMENT THAT WOULD BE ADVERSELY AFFECTED BY THE EXERCISE OR 1,256
NONEXERCISE OF THE POWER THAT THE PERSON POSSESSES RESPECTING THE 1,257
TRUST OR OTHER PROPERTY ARRANGEMENT.
(G) "PAYOR" MEANS A TRUSTEE, INSURER, BUSINESS ENTITY, 1,259
EMPLOYER, GOVERNMENT, GOVERNMENTAL AGENCY OR SUBDIVISION, OR ANY 1,260
OTHER PERSON AUTHORIZED OR OBLIGATED BY LAW OR A GOVERNING 1,261
INSTRUMENT TO MAKE PAYMENTS.
(H) "POWER" OR "POWER OF APPOINTMENT" INCLUDES A POWER TO 1,263
DESIGNATE THE BENEFICIARY OF A BENEFICIARY DESIGNATION. 1,264
(I) "PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT" 1,266
MEANS A POWER OF APPOINTMENT UNDER WHICH, AT THE TIME IN 1,267
QUESTION, THE DECEDENT, WHETHER OR NOT THE DECEDENT THEN HAD THE 1,268
CAPACITY TO EXERCISE THE POWER, HELD A POWER TO CREATE A PRESENT 1,270
OR FUTURE INTEREST IN THE DECEDENT, THE DECEDENT'S CREDITORS, THE 1,271
DECEDENT'S ESTATE, OR THE CREDITORS OF THE DECEDENT'S ESTATE AND 1,273
INCLUDES A POWER TO REVOKE OR INVADE THE PRINCIPAL OF A TRUST OR
OTHER PROPERTY ARRANGEMENT. 1,274
(J) "PROBATE ESTATE" MEANS PROPERTY THAT WOULD PASS BY 1,276
INTESTATE SUCCESSION IF THE DECEDENT DIED WITHOUT A VALID WILL. 1,277
(K) "PROPERTY" MEANS ANYTHING THAT IS SUBJECT TO OWNERSHIP 1,279
AND INCLUDES REAL PROPERTY, PERSONAL PROPERTY, AN INTEREST IN 1,280
REAL OR PERSONAL PROPERTY, AND THE VALUE OF ANY PROPERTY OR 1,281
INTEREST IN PROPERTY THAT IS SUBJECT TO A BENEFICIARY 1,282
DESIGNATION.
(L) "RIGHT TO INCOME" INCLUDES A RIGHT TO PAYMENTS UNDER A 1,284
COMMERCIAL OR PRIVATE ANNUITY, AN ANNUITY TRUST, A UNITRUST, OR A 1,285
SIMILAR ARRANGEMENT. 1,286
(M) "TRANSFER," AS IT RELATES TO A TRANSFER BY OR OF THE 1,288
DECEDENT, INCLUDES ANY OF THE FOLLOWING: 1,289
(1) AN EXERCISE OR RELEASE OF A PRESENTLY EXERCISABLE 1,292
GENERAL POWER OF APPOINTMENT HELD BY THE DECEDENT;
(2) A LAPSE AT DEATH OF A PRESENTLY EXERCISABLE GENERAL 1,295
27
POWER OF APPOINTMENT HELD BY THE DECEDENT;
(3) AN EXERCISE, RELEASE, OR LAPSE OF A GENERAL POWER OF 1,298
APPOINTMENT THAT THE DECEDENT CREATED IN THE DECEDENT AND OF THE 1,299
POWER DESCRIBED IN DIVISION (B)(2) OF SECTION 2106.05 OF THE 1,300
REVISED CODE THAT THE DECEDENT CONFERRED ON A NONADVERSE PARTY. 1,301
(N) A "BENEFICIAL INTEREST" IN PROPERTY INCLUDES A GENERAL 1,303
POWER OF APPOINTMENT OVER THE PROPERTY. 1,304
(O) "ELECTIVE SHARE AMOUNT" OR "ELECTIVE SHARE" MEANS THE 1,306
ELECTIVE SHARE PERCENTAGE OF THE DECEDENT'S AUGMENTED ESTATE 1,307
DETERMINED PURSUANT TO DIVISION (A) OF SECTION 2106.02 OF THE 1,309
REVISED CODE.
(P) "SUPPLEMENTAL ELECTIVE SHARE AMOUNT" OR "SUPPLEMENTAL 1,311
ELECTIVE SHARE" MEANS THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF 1,312
THE DECEDENT'S AUGMENTED ESTATE DETERMINED PURSUANT TO DIVISION 1,314
(B) OF SECTION 2106.02 OF THE REVISED CODE. 1,315
(Q) "RIGHT OF ELECTION" MEANS THE RIGHT OF A DECEDENT'S 1,317
SURVIVING SPOUSE TO ELECT TO RECEIVE AN ELECTIVE SHARE AMOUNT 1,318
UNDER SECTION 2106.02 OF THE REVISED CODE. 1,319
(R) "ACCOUNT WITH POD DESIGNATION" MEANS AN ACCOUNT THAT 1,322
INCLUDES A DESIGNATION OF A BENEFICIARY WHO WILL BECOME THE OWNER
OF THE ACCOUNT UPON THE DEATH OF THE PRESENT OWNER OF THE 1,323
ACCOUNT, AS SHOWN BY THE WORDS "PAY ON DEATH" OR "PAYABLE ON 1,324
DEATH" OR THE ABBREVIATION "POD" AFTER THE NAME OF THE OWNER OF 1,325
THE ACCOUNT.
(S) "SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD 1,327
DESIGNATION" MEANS A SECURITY THAT IS REGISTERED UNDER SECTIONS 1,328
1709.01 TO 1709.11 OF THE REVISED CODE WITH A DESIGNATION OF A 1,329
BENEFICIARY WHO WILL BECOME THE OWNER OF THE SECURITY UPON THE 1,330
DEATH OF THE PRESENT OWNER OF THE SECURITY, AS SHOWN BY THE WORDS 1,331
"TRANSFER ON DEATH" OR THE ABBREVIATION "TOD," AFTER THE NAME OF 1,332
THE REGISTERED OWNER OF THE SECURITY AND BEFORE THE NAME OF THE
BENEFICIARY. 1,333
Sec. 2106.02. (A) THE SURVIVING SPOUSE OF A DECEDENT WHO 1,336
DIES DOMICILED IN THIS STATE HAS A RIGHT OF ELECTION, SUBJECT TO 1,337
28
THE LIMITATIONS AND CONDITIONS SPECIFIED IN THIS CHAPTER, TO TAKE 1,338
AN ELECTIVE SHARE AMOUNT OF THE DECEDENT'S ESTATE THAT IS EQUAL 1,339
TO THE VALUE OF THE ELECTIVE SHARE PERCENTAGE THAT IS DETERMINED 1,340
PURSUANT TO THE SCHEDULE IN THIS DIVISION MULTIPLIED BY THE 1,341
DECEDENT'S AUGMENTED ESTATE AS DETERMINED PURSUANT TO SECTION 1,342
2106.03 OF THE REVISED CODE. THE ELECTIVE SHARE PERCENTAGE IS
DETERMINED BY THE LENGTH OF TIME THE SURVIVING SPOUSE AND THE 1,343
DECEDENT WERE MARRIED TO EACH OTHER IN ACCORDANCE WITH THE 1,344
FOLLOWING SCHEDULE:
THE LENGTH OF TIME THE THE ELECTIVE SHARE 1,348
DECEDENT AND THE SPOUSE WERE PERCENTAGE OF THE AUGMENTED
MARRIED TO EACH OTHER: ESTATE FOR THE SPECIFIED 1,349
LENGTH OF MARRIAGE:
LESS THAN 1 YEAR SUPPLEMENTAL ELECTIVE SHARE 1,350
AMOUNT ONLY 1,351
1 YEAR OR MORE BUT LESS THAN 2 YEARS 3% 1,354
2 YEARS OR MORE BUT LESS THAN 3 YEARS 6% 1,355
3 YEARS OR MORE BUT LESS THAN 4 YEARS 9% 1,356
4 YEARS OR MORE BUT LESS THAN 5 YEARS 12% 1,357
5 YEARS OR MORE BUT LESS THAN 6 YEARS 15% 1,358
6 YEARS OR MORE BUT LESS THAN 7 YEARS 18% 1,359
7 YEARS OR MORE BUT LESS THAN 8 YEARS 21% 1,360
8 YEARS OR MORE BUT LESS THAN 9 YEARS 24% 1,361
9 YEARS OR MORE BUT LESS THAN 10 YEARS 27% 1,362
10 YEARS OR MORE BUT LESS THAN 11 YEARS 30% 1,363
11 YEARS OR MORE BUT LESS THAN 12 YEARS 34% 1,364
12 YEARS OR MORE BUT LESS THAN 13 YEARS 38% 1,365
13 YEARS OR MORE BUT LESS THAN 14 YEARS 42% 1,366
14 YEARS OR MORE BUT LESS THAN 15 YEARS 46% 1,367
15 YEARS OR MORE 50% 1,368
(B) IF THE SUM OF THE AMOUNTS DESCRIBED IN SECTION 2106.07 1,371
AND DIVISIONS (A)(1) AND (2) OF SECTION 2106.09 OF THE REVISED 1,374
CODE AND THAT PART OF THE ELECTIVE SHARE AMOUNT PAYABLE FROM THE 1,375
DECEDENT'S PROBATE ESTATE AND NONPROBATE TRANSFERS TO OTHERS 1,376
29
UNDER DIVISIONS (B) AND (C) OF SECTION 2106.09 OF THE REVISED 1,378
CODE IS LESS THAN FIFTY THOUSAND DOLLARS, THE SURVIVING SPOUSE IS 1,379
ENTITLED TO A SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE
DECEDENT'S ESTATE THAT IS EQUAL TO FIFTY THOUSAND DOLLARS MINUS 1,380
THE SUM OF THE AMOUNTS DESCRIBED IN THAT SECTION AND THOSE 1,381
DIVISIONS. THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT IS PAYABLE 1,382
FROM THE DECEDENT'S PROBATE ESTATE AND FROM THE RECIPIENTS OF THE 1,383
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IN THE ORDER OF 1,384
PRIORITY SET FORTH IN DIVISIONS (B) AND (C) OF SECTION 2106.09 OF 1,386
THE REVISED CODE. 1,387
(C) IF THE RIGHT OF ELECTION IS EXERCISED BY OR ON BEHALF 1,390
OF THE SURVIVING SPOUSE, THE SURVIVING SPOUSE'S RIGHT TO REMAIN 1,391
IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, 1,392
IF ANY, IS NOT CHARGED AGAINST BUT IS IN ADDITION TO THE ELECTIVE 1,393
SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS. 1,394
(D) THE RIGHT, IF ANY, OF THE SURVIVING SPOUSE OF A 1,397
DECEDENT WHO DIES DOMICILED OUTSIDE THIS STATE TO TAKE AN 1,398
ELECTIVE SHARE IN ANY PROPERTY IN THIS STATE IS GOVERNED BY THE
LAW OF THE DECEDENT'S DOMICILE AT DEATH. 1,399
Sec. 2106.03. SUBJECT TO SECTION 2106.08 OF THE REVISED 1,402
CODE, THE VALUE OF A DECEDENT'S AUGMENTED ESTATE, TO THE EXTENT
PROVIDED IN SECTIONS 2106.04, 2106.05, 2106.06, AND 2106.07 OF 1,403
THE REVISED CODE, IS EQUAL TO THE SUM OF THE VALUES OF ALL REAL, 1,406
PERSONAL, MOVABLE, IMMOVABLE, TANGIBLE, AND INTANGIBLE PROPERTY,
WHEREVER SITUATED, THAT CONSTITUTES THE DECEDENT'S NET PROBATE 1,407
ESTATE UNDER SECTION 2106.04 OF THE REVISED CODE, THE DECEDENT'S 1,409
NONPROBATE TRANSFERS TO OTHERS UNDER SECTION 2106.05 OF THE 1,410
REVISED CODE, THE DECEDENT'S NONPROBATE TRANSFERS TO THE 1,412
SURVIVING SPOUSE UNDER SECTION 2106.06 OF THE REVISED CODE, AND 1,414
THE SURVIVING SPOUSE'S PROPERTY AND NONPROBATE TRANSFERS TO
OTHERS UNDER SECTION 2106.07 OF THE REVISED CODE. 1,416
Sec. 2106.04. THE VALUE OF A DECEDENT'S AUGMENTED ESTATE 1,418
INCLUDES THE VALUE OF THE DECEDENT'S PROBATE ESTATE MINUS FUNERAL 1,419
AND ADMINISTRATION EXPENSES, ANY RIGHT OF THE DECEDENT'S 1,420
30
SURVIVING SPOUSE TO REMAIN IN THE MANSION HOUSE UNDER SECTION 1,421
2106.24 OF THE REVISED CODE, AND ANY ENFORCEABLE CLAIMS AGAINST 1,422
THE DECEDENT'S ESTATE. THE VALUE OF A DECEDENT'S AUGMENTED 1,423
ESTATE IS NOT REDUCED BY THE ALLOWANCE FOR SUPPORT SET OFF TO THE 1,424
DECEDENT'S SURVIVING SPOUSE UNDER SECTION 2106.23 OF THE REVISED 1,425
CODE OR BY THE VALUE OF OTHER TRANSFERS TO THE DECEDENT'S 1,426
SURVIVING SPOUSE UNDER SECTIONS 2106.27 AND 2106.28 OF THE 1,427
REVISED CODE.
Sec. 2106.05. THE VALUE OF THE AUGMENTED ESTATE INCLUDES 1,430
THE VALUE OF ANY OF THE FOLLOWING CATEGORIES OR TYPES OF THE
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS THAT ARE NOT INCLUDED 1,431
UNDER SECTION 2106.04 OF THE REVISED CODE, IN THE FOLLOWING 1,432
AMOUNTS RESPECTIVELY FOR EACH OF THE FOLLOWING CATEGORIES OR 1,433
TYPES OF TRANSFER: 1,434
(A) PROPERTY THAT WAS OWNED OR OWNED IN SUBSTANCE BY THE 1,437
DECEDENT IMMEDIATELY BEFORE DEATH AND THAT PASSED OUTSIDE PROBATE 1,438
AT THE DECEDENT'S DEATH. PROPERTY INCLUDED UNDER THIS CATEGORY
CONSISTS OF THE FOLLOWING: 1,440
(1) PROPERTY OVER WHICH THE DECEDENT ALONE HELD 1,442
IMMEDIATELY BEFORE DEATH A PRESENTLY EXERCISABLE GENERAL POWER OF 1,443
APPOINTMENT. THE AMOUNT INCLUDED UNDER DIVISION (A)(1) OF THIS 1,444
SECTION IS THE VALUE OF THE PROPERTY THAT IS SUBJECT TO THE POWER 1,445
AND THAT PASSED AT THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, 1,446
LAPSE, DEFAULT, OR OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON 1,447
OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE. 1,448
(2) THE DECEDENT'S FRACTIONAL INTEREST IN PROPERTY HELD BY 1,450
THE DECEDENT IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP. 1,451
THE AMOUNT INCLUDED UNDER DIVISION (A)(2) OF THIS SECTION IS THE 1,452
VALUE OF THE DECEDENT'S FRACTIONAL INTEREST THAT PASSED BY RIGHT 1,453
OF SURVIVORSHIP AT THE DECEDENT'S DEATH TO A SURVIVING JOINT 1,455
TENANT OTHER THAN THE DECEDENT'S SURVIVING SPOUSE.
(3) THE DECEDENT'S OWNERSHIP INTEREST IN PROPERTY, 1,457
ACCOUNTS WITH POD DESIGNATION, SECURITIES REGISTERED IN 1,458
BENEFICIARY FORM WITH TOD DESIGNATION, SECURITIES REGISTERED 1,459
31
UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF SURVIVORSHIP, 1,460
ANNUITIES, KEOGH PLANS, INDIVIDUAL RETIREMENT ACCOUNTS, PENSION 1,461
AND PROFIT SHARING PLANS, AND OTHER QUALIFIED PLANS OR OTHER 1,462
CONTRACTUAL RIGHTS. THE AMOUNT INCLUDED UNDER DIVISION (A)(3) OF 1,463
THIS SECTION IS THE VALUE OF THE DECEDENT'S OWNERSHIP INTEREST IN 1,464
THE PROPERTY, ACCOUNT, SECURITY, ANNUITY, OR PLAN OR OTHER 1,465
CONTRACTUAL RIGHT THAT PASSED AT THE DECEDENT'S DEATH TO OR FOR 1,466
THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR
SURVIVING SPOUSE. 1,467
(4) THE PROCEEDS OF INSURANCE, INCLUDING ACCIDENTAL DEATH 1,469
BENEFITS, ON THE LIFE OF THE DECEDENT, IF THE DECEDENT OWNED THE 1,470
INSURANCE POLICY IMMEDIATELY BEFORE THE DECEDENT'S DEATH OR IF 1,471
AND TO THE EXTENT THE DECEDENT ALONE AND IMMEDIATELY BEFORE THE 1,472
DECEDENT'S DEATH HELD A PRESENTLY EXERCISABLE GENERAL POWER OF 1,473
APPOINTMENT OVER THE POLICY OR ITS PROCEEDS. THE AMOUNT INCLUDED 1,474
UNDER DIVISION (A)(4) OF THIS SECTION IS THE VALUE OF THE 1,475
PROCEEDS OF THE INSURANCE THAT WERE PAYABLE AT THE DECEDENT'S 1,476
DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S
ESTATE OR SURVIVING SPOUSE. 1,477
(B) PROPERTY TRANSFERRED IN ANY OF THE FOLLOWING FORMS BY 1,480
THE DECEDENT DURING MARRIAGE:
(1) AN IRREVOCABLE TRANSFER IN WHICH THE DECEDENT RETAINED 1,482
THE RIGHT TO THE POSSESSION OR ENJOYMENT OF, OR TO THE INCOME 1,483
FROM, THE PROPERTY, IF AND TO THE EXTENT THE DECEDENT'S RIGHT 1,484
TERMINATED AT OR CONTINUED BEYOND THE DECEDENT'S DEATH. THE 1,486
AMOUNT INCLUDED UNDER DIVISION (B)(1) OF THIS SECTION IS THE 1,487
VALUE OF THE FRACTION OF THE PROPERTY TO WHICH THE DECEDENT'S 1,488
RIGHT RELATED AND THAT PASSED OUTSIDE PROBATE TO OR FOR THE 1,489
BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING 1,490
SPOUSE.
(2) A TRANSFER IN WHICH THE DECEDENT CREATED A POWER OVER 1,492
INCOME OR PROPERTY THAT WAS EXERCISABLE BY THE DECEDENT ALONE OR 1,493
IN CONJUNCTION WITH ANOTHER PERSON OR THAT WAS EXERCISABLE BY A 1,494
NONADVERSE PARTY, TO OR FOR THE BENEFIT OF THE DECEDENT, THE 1,495
32
CREDITORS OF THE DECEDENT, THE DECEDENT'S ESTATE, OR THE 1,496
CREDITORS OF THE DECEDENT'S ESTATE. THE AMOUNT INCLUDED UNDER
DIVISION (B)(2) OF THIS SECTION IS ONE OF THE FOLLOWING: 1,497
(a) WITH RESPECT TO A POWER OVER PROPERTY, THE VALUE OF 1,500
THE PROPERTY SUBJECT TO THE POWER THAT WAS EXERCISABLE AT THE 1,502
DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE
DECEDENT'S SURVIVING SPOUSE OR THAT PASSED AT THE DECEDENT'S 1,504
DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE, TO OR
FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR 1,505
SURVIVING SPOUSE; 1,506
(b) WITH RESPECT TO A POWER OVER INCOME, THE VALUE OF THE 1,508
PROPERTY THAT PRODUCES OR PRODUCED THE INCOME AND THAT WAS 1,510
EXERCISABLE AT THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A 1,512
PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE OR THAT PASSED 1,513
AT THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR 1,514
OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE
DECEDENT'S ESTATE OR SURVIVING SPOUSE; 1,515
(c) WITH RESPECT TO A POWER OVER BOTH INCOME AND PROPERTY, 1,517
THE GREATER OF THE AMOUNTS INCLUDED IN DIVISIONS (B)(2)(a) AND 1,519
(b) OF THIS SECTION.
(C) THE COMMUTED VALUE OF THE EXPECTANCY OF DOWER TO WHICH 1,522
THE DECEDENT'S SURVIVING SPOUSE IS ENTITLED UNDER SECTION 2103.02 1,523
OF THE REVISED CODE;
(D) PROPERTY THAT PASSED DURING THE MARRIAGE OF THE 1,526
DECEDENT AND THE DECEDENT'S SURVIVING SPOUSE AND DURING THE
TWO-YEAR PERIOD IMMEDIATELY PRECEDING THE DECEDENT'S DEATH AS A 1,527
RESULT OF A TRANSFER BY THE DECEDENT, IF THE TRANSFER WAS ANY OF 1,528
THE FOLLOWING:
(1) A TRANSFER OF PROPERTY THAT PASSED AS A RESULT OF THE 1,530
TERMINATION OF A RIGHT IN, INTEREST IN, OR POWER OVER PROPERTY 1,531
THAT WOULD HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER 1,532
DIVISION (A)(1), (2), OR (3) OR (B) OF THIS SECTION IF THE RIGHT, 1,534
INTEREST, OR POWER HAD NOT TERMINATED UNTIL THE DECEDENT'S DEATH. 1,535
THE AMOUNT INCLUDED UNDER DIVISION (D)(1) OF THIS SECTION IS THE 1,537
33
VALUE OF THE PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE 1,538
AUGMENTED ESTATE UNDER DIVISION (A)(1), (2), OR (3) OR (B) OF 1,539
THIS SECTION IF THE PROPERTY WERE VALUED AT THE TIME THE RIGHT, 1,541
INTEREST, OR POWER TERMINATED AND THAT PASSED UPON TERMINATION TO 1,542
OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT OR THE 1,543
DECEDENT'S ESTATE, SPOUSE AT THE TIME OF THE TRANSFER, OR 1,544
SURVIVING SPOUSE. AS USED IN DIVISION (D)(1) OF THIS SECTION, 1,545
"TERMINATION" WITH RESPECT TO A RIGHT OR INTEREST IN PROPERTY, 1,547
OCCURS WHEN THE RIGHT OR INTEREST TERMINATES BY THE TERMS OF THE
GOVERNING INSTRUMENT OR WHEN THE DECEDENT TRANSFERS OR 1,548
RELINQUISHES THE RIGHT OR INTEREST AND, WITH RESPECT TO A POWER 1,549
OVER PROPERTY, OCCURS WHEN THE POWER TERMINATES BY EXERCISE, 1,550
RELEASE, LAPSE, DEFAULT, OR OTHERWISE. HOWEVER, WITH RESPECT TO 1,551
A POWER OVER PROPERTY DESCRIBED IN DIVISION (A)(1) OF THIS
SECTION, "TERMINATION" OCCURS ONLY WHEN THE POWER TERMINATES BY 1,553
EXERCISE OR RELEASE.
(2) A TRANSFER OF OR RELATING TO AN INSURANCE POLICY ON 1,555
THE LIFE OF THE DECEDENT IF THE PROCEEDS OF THE INSURANCE WOULD 1,556
HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION (A)(4) 1,557
OF THIS SECTION HAD THE TRANSFER NOT OCCURRED. THE AMOUNT 1,558
INCLUDED UNDER DIVISION (D)(2) OF THIS SECTION IS THE VALUE OF 1,559
THE INSURANCE PROCEEDS THAT WERE PAYABLE AT THE DECEDENT'S DEATH 1,561
TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S
ESTATE OR SURVIVING SPOUSE. 1,562
(3) A TRANSFER OF PROPERTY THAT IS NOT OTHERWISE INCLUDED 1,564
IN THE AUGMENTED ESTATE AND THAT IS MADE TO OR FOR THE BENEFIT OF 1,565
A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE. THE AMOUNT 1,566
INCLUDED UNDER DIVISION (D)(3) OF THIS SECTION IS THE VALUE OF 1,567
THE TRANSFERRED PROPERTY TO THE EXTENT THE AGGREGATE TRANSFERS TO 1,568
ANY ONE DONEE IN EITHER OF THE TWO YEARS IMMEDIATELY PRECEDING 1,569
THE DECEDENT'S DEATH EXCEEDED TEN THOUSAND DOLLARS. 1,570
Sec. 2106.06. EXCEPT FOR PROPERTY THAT PASSES TO THE 1,572
SURVIVING SPOUSE IN THE FORM OF FEDERAL BENEFITS OR PAYMENTS 1,573
UNDER THE "SOCIAL SECURITY ACT," 49 STAT. 620, 42 U.S.C.A. 301, 1,575
34
AS AMENDED, THE VALUE OF THE AUGMENTED ESTATE INCLUDES THE VALUE 1,576
OF ALL PROPERTY THAT PASSED OUTSIDE PROBATE AT THE DECEDENT'S 1,577
DEATH FROM THE DECEDENT TO THE SURVIVING SPOUSE BY REASON OF THE 1,578
DECEDENT'S DEATH, INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING: 1,579
(A) THE DECEDENT'S FRACTIONAL INTEREST IN PROPERTY HELD AS 1,582
A JOINT TENANT WITH THE RIGHT OF SURVIVORSHIP THAT PASSED TO THE 1,583
SURVIVING SPOUSE AS SURVIVING JOINT TENANT; 1,584
(B) THE DECEDENT'S OWNERSHIP INTEREST IN PROPERTY HELD AS 1,587
A CO-OWNER WITH THE RIGHT OF SURVIVORSHIP OR IN SECURITIES 1,588
REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF
SURVIVORSHIP THAT PASSED TO THE SURVIVING SPOUSE AS SURVIVING 1,589
CO-OWNER;
(C) THE COMMUTED VALUE OF THE EXPECTANCY OF DOWER TO WHICH 1,592
THE SURVIVING SPOUSE IS ENTITLED UNDER SECTION 2103.02 OF THE 1,593
REVISED CODE;
(D) ALL OTHER PROPERTY THAT WOULD HAVE BEEN INCLUDED IN 1,595
THE AUGMENTED ESTATE UNDER DIVISION (A) OR (B) OF SECTION 2106.05 1,597
OF THE REVISED CODE IF THE PROPERTY HAD PASSED TO OR FOR THE 1,598
BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE, 1,599
THE DECEDENT, OR THE DECEDENT'S CREDITORS, ESTATE, OR ESTATE 1,600
CREDITORS.
Sec. 2106.07. (A) EXCEPT TO THE EXTENT INCLUDED IN A 1,602
DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.04 OR 2106.06 OF 1,603
THE REVISED CODE, THE VALUE OF A DECEDENT'S AUGMENTED ESTATE 1,604
INCLUDES THE VALUE OF ANY OF THE FOLLOWING: 1,605
(1) PROPERTY THAT WAS OWNED BY THE DECEDENT'S SURVIVING 1,607
SPOUSE AT THE DECEDENT'S DEATH, INCLUDING, BUT NOT LIMITED TO, 1,608
ALL OF THE FOLLOWING:
(a) THE SURVIVING SPOUSE'S FRACTIONAL INTEREST IN PROPERTY 1,611
HELD IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP;
(b) THE SURVIVING SPOUSE'S OWNERSHIP INTEREST IN PROPERTY 1,614
HELD AS A CO-OWNER WITH THE RIGHT OF SURVIVORSHIP OR IN
SECURITIES REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE 1,615
RIGHT OF SURVIVORSHIP; 1,616
35
(c) PROPERTY THAT PASSED TO THE SURVIVING SPOUSE BY REASON 1,619
OF THE DECEDENT'S DEATH, BUT NOT INCLUDING THE SURVIVING SPOUSE'S 1,620
RIGHT TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE
REVISED CODE OR TO RECEIVE FEDERAL BENEFITS OR PAYMENTS UNDER THE 1,622
"SOCIAL SECURITY ACT," 49 STAT. 620, 42 U.S.C.A. 301, AS AMENDED. 1,623
(2) PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE 1,625
SURVIVING SPOUSE'S NONPROBATE TRANSFERS TO OTHERS, OTHER THAN THE 1,626
SPOUSE'S FRACTIONAL AND OWNERSHIP INTERESTS INCLUDED IN THE 1,627
AUGMENTED ESTATE UNDER DIVISION (A)(1)(a) OR (b) OF THIS SECTION, 1,628
IF THE SURVIVING SPOUSE HAD BEEN THE DECEDENT. 1,629
(B) PROPERTY THAT IS INCLUDED IN A DECEDENT'S AUGMENTED 1,632
ESTATE UNDER THIS SECTION IS VALUED AT THE DECEDENT'S DEATH,
TAKING INTO ACCOUNT THE FACT THAT THE DECEDENT PREDECEASED THE 1,633
DECEDENT'S SURVIVING SPOUSE, BUT, FOR PURPOSES OF DIVISION 1,635
(A)(1)(a) OR (b) OF THIS SECTION, THE VALUES OF THE SURVIVING 1,636
SPOUSE'S FRACTIONAL AND OWNERSHIP INTERESTS ARE DETERMINED 1,637
IMMEDIATELY BEFORE THE DECEDENT'S DEATH IF THE DECEDENT WAS THEN 1,638
A JOINT TENANT OR A CO-OWNER OF THE PROPERTY OR SECURITIES. FOR 1,639
PURPOSES OF DIVISION (A)(2) OF THIS SECTION, PROCEEDS OF 1,640
INSURANCE THAT WOULD HAVE BEEN INCLUDED IN THE SURVIVING SPOUSE'S 1,641
NONPROBATE TRANSFERS TO OTHERS UNDER DIVISION (A)(4) OF SECTION 1,643
2106.05 OF THE REVISED CODE ARE NOT VALUED AS IF THE SURVIVING 1,645
SPOUSE WERE DECEASED.
(C) THE VALUE OF PROPERTY THAT IS INCLUDED IN A DECEDENT'S 1,648
AUGMENTED ESTATE UNDER THIS SECTION IS REDUCED BY ENFORCEABLE 1,649
CLAIMS AGAINST THE DECEDENT'S SURVIVING SPOUSE.
Sec. 2106.08. (A) THE VALUE OF ANY PROPERTY IS EXCLUDED 1,651
FROM A DECEDENT'S NONPROBATE TRANSFERS TO OTHERS TO THE EXTENT 1,652
THE DECEDENT RECEIVED ADEQUATE AND FULL CONSIDERATION IN MONEY OR 1,653
MONEY'S WORTH FOR A TRANSFER OF THE PROPERTY OR IF THE PROPERTY 1,654
WAS TRANSFERRED WITH THE WRITTEN JOINDER OF, OR THE TRANSFER WAS 1,655
CONSENTED TO IN WRITING BY, THE SURVIVING SPOUSE. 1,656
(B)(1) THE VALUE OF PROPERTY INCLUDED IN A DECEDENT'S 1,659
AUGMENTED ESTATE UNDER SECTION 2106.05, 2106.06, OR 2106.07 OF 1,660
36
THE REVISED CODE IS REDUCED IN EACH CATEGORY SPECIFIED IN THOSE 1,662
SECTIONS BY ENFORCEABLE CLAIMS AGAINST THE INCLUDED PROPERTY.
(2) THE VALUE OF PROPERTY INCLUDED IN A DECEDENT'S 1,664
AUGMENTED ESTATE UNDER SECTION 2106.05, 2106.06, OR 2106.07 OF 1,665
THE REVISED CODE INCLUDES THE COMMUTED VALUE OF ANY PRESENT OR 1,666
FUTURE INTEREST AND THE COMMUTED VALUE OF AMOUNTS PAYABLE UNDER 1,667
ANY TRUST, LIFE INSURANCE SETTLEMENT OPTION, ANNUITY CONTRACT, 1,668
PUBLIC OR PRIVATE PENSION PLAN, DISABILITY COMPENSATION PLAN, 1,669
DEATH BENEFIT OR RETIREMENT PLAN, OR ANY SIMILAR CONTRACT OR 1,670
PLAN, EXCEPT FEDERAL BENEFITS OR PAYMENTS UNDER THE "SOCIAL 1,671
SECURITY ACT," 49 STAT. 620, 42 U.S.C.A. 301, AS AMENDED. 1,673
(3) THE COMMUTED VALUE OF PROPERTY UNDER DIVISION (B)(2) 1,676
OF THIS SECTION SHALL BE DETERMINED BY REFERENCE TO VALUATION 1,677
TABLES PRESCRIBED AND PUBLISHED BY THE UNITED STATES SECRETARY OF 1,679
THE TREASURY THAT USE AN INTEREST RATE DETERMINED PURSUANT TO
SECTION 7520 OF THE "INTERNAL REVENUE CODE OF 1986," 100 STAT. 1,681
2085, 26 U.S.C. 1, AS AMENDED, FOR THE MONTH IN WHICH THE 1,683
VALUATION DATE OCCURS.
(C) IF THE SAME PROPERTY IS SUBJECT TO MORE THAN ONE 1,685
PROVISION IN SECTIONS 2106.05, 2106.06, AND 2106.07 OF THE 1,686
REVISED CODE, THE PROPERTY IS INCLUDED IN THE AUGMENTED ESTATE 1,688
UNDER THE PROVISION THAT YIELDS THE GREATEST VALUE AND UNDER ONLY 1,689
ONE PROVISION IF THE PROVISIONS ALL YIELD THE SAME VALUE.
Sec. 2106.09. (A) IN A PROCEEDING FOR AN ELECTIVE SHARE, 1,691
THE FOLLOWING ARE APPLIED FIRST TO SATISFY THE ELECTIVE SHARE 1,693
AMOUNT OF THE DECEDENT'S SURVIVING SPOUSE AND TO REDUCE OR
ELIMINATE ANY CONTRIBUTION DUE FROM THE DECEDENT'S PROBATE ESTATE 1,695
AND RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS: 1,696
(1) THE AMOUNTS INCLUDED IN THE DECEDENT'S AUGMENTED 1,698
ESTATE UNDER SECTION 2106.04 OF THE REVISED CODE, OTHER THAN THE 1,699
RIGHT OF THE DECEDENT'S SURVIVING SPOUSE TO REMAIN IN THE MANSION 1,700
HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, THAT PASS OR 1,701
HAVE PASSED TO THE DECEDENT'S SURVIVING SPOUSE BY TESTATE OR 1,703
INTESTATE SUCCESSION, THE AMOUNT OF THE ALLOWANCE FOR SUPPORT SET 1,704
37
OFF TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTION 2106.23 OF
THE REVISED CODE, THE COMMUTED VALUE OF ANY EXPECTANCY OF DOWER 1,706
TO WHICH THE DECEDENT'S SURVIVING SPOUSE IS ENTITLED UNDER 1,707
SECTION 2103.02 OF THE REVISED CODE, THE VALUE OF AN AUTOMOBILE, 1,708
WATERCRAFT, OR OUTBOARD MOTOR TRANSFERRED TO THE DECEDENT'S 1,709
SURVIVING SPOUSE UNDER SECTION 2106.27 OR 2106.28 OF THE REVISED 1,710
CODE, AND AMOUNTS INCLUDED IN THE AUGMENTED ESTATE UNDER SECTION 1,712
2106.06 OF THE REVISED CODE. 1,713
(2) THE COMMUTED VALUE OF ANY LIFE OR TERM INTEREST 1,715
RECEIVED BY THE SURVIVING SPOUSE FROM THE DECEDENT IN PROPERTY 1,716
THAT IS A PART OF THE DECEDENT'S AUGMENTED ESTATE AND THAT COULD 1,717
QUALIFY FOR A FEDERAL ESTATE TAX MARITAL DEDUCTION IN THE 1,718
DECEDENT'S ESTATE.
(3) THE AMOUNTS INCLUDED IN THE DECEDENT'S AUGMENTED 1,720
ESTATE UNDER SECTION 2106.07 OF THE REVISED CODE UP TO THE 1,721
APPLICABLE PERCENTAGE OF THAT AMOUNT. FOR PURPOSES OF DIVISION 1,723
(A)(3) OF THIS SECTION, THE "APPLICABLE PERCENTAGE" IS TWICE THE 1,724
ELECTIVE SHARE PERCENTAGE SET FORTH IN THE SCHEDULE SPECIFIED IN 1,725
DIVISION (A) OF SECTION 2106.02 OF THE REVISED CODE THAT IS 1,727
APPROPRIATE TO THE LENGTH OF TIME THE SURVIVING SPOUSE AND THE
DECEDENT WERE MARRIED TO EACH OTHER. 1,728
(B) IF, AFTER THE APPLICATION OF DIVISION (A) OF THIS 1,731
SECTION, THE ELECTIVE SHARE AMOUNT OF A DECEDENT'S SURVIVING 1,732
SPOUSE IS NOT FULLY SATISFIED OR THE SURVIVING SPOUSE IS ENTITLED 1,733
TO A SUPPLEMENTAL ELECTIVE SHARE AMOUNT, THE AMOUNTS INCLUDED IN 1,734
THE DECEDENT'S PROBATE ESTATE AND IN THE DECEDENT'S NONPROBATE 1,735
TRANSFERS TO OTHERS, OTHER THAN AMOUNTS INCLUDED UNDER DIVISION 1,736
(D)(1) OR (3) OF SECTION 2106.05 OF THE REVISED CODE, ARE APPLIED 1,738
FIRST TO SATISFY THE UNSATISFIED BALANCE OF THE ELECTIVE SHARE 1,739
AMOUNT OR THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT. THE DECEDENT'S 1,740
PROBATE ESTATE AND THAT PORTION OF THE DECEDENT'S NONPROBATE 1,742
TRANSFERS TO OTHERS ARE TO BE APPLIED SO THAT LIABILITY FOR THE
UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR FOR THE 1,743
SUPPLEMENTAL ELECTIVE SHARE AMOUNT IS EQUITABLY APPORTIONED AMONG 1,744
38
THE RECIPIENTS OF THE DECEDENT'S PROBATE ESTATE AND OF THAT 1,745
PORTION OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IN 1,746
PROPORTION TO THE VALUE OF THEIR INTERESTS.
(C) IF, AFTER THE APPLICATION OF DIVISIONS (A) AND (B) OF 1,749
THIS SECTION, THE ELECTIVE SHARE AMOUNT OR SUPPLEMENTAL ELECTIVE 1,751
SHARE AMOUNT OF THE DECEDENT'S SURVIVING SPOUSE IS NOT FULLY 1,752
SATISFIED, THE REMAINING PORTION OF THE DECEDENT'S NONPROBATE
TRANSFERS TO OTHERS IS TO BE APPLIED SO THAT LIABILITY FOR THE 1,753
UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR SUPPLEMENTAL 1,755
ELECTIVE SHARE AMOUNT IS EQUITABLY APPORTIONED AMONG THE
RECIPIENTS OF THE REMAINING PORTION OF THE DECEDENT'S NONPROBATE 1,756
TRANSFERS TO OTHERS IN PROPORTION TO THE VALUE OF THEIR 1,757
INTERESTS.
Sec. 2106.10. (A) ONLY ORIGINAL RECIPIENTS OF A 1,759
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, AND THE DONEES OF THE 1,760
RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, TO 1,761
THE EXTENT THE DONEES HAVE THE PROPERTY OR ITS PROCEEDS, ARE 1,762
LIABLE TO MAKE A PROPORTIONAL CONTRIBUTION TOWARD SATISFACTION OF 1,763
THE DECEDENT'S SURVIVING SPOUSE'S ELECTIVE SHARE AMOUNT OR 1,764
SUPPLEMENTAL ELECTIVE SHARE AMOUNT. A PERSON WHO IS LIABLE UNDER
THIS DIVISION TO MAKE A PROPORTIONAL CONTRIBUTION MAY CHOOSE TO 1,765
GIVE UP THE PROPORTIONAL PART OF THE DECEDENT'S NONPROBATE 1,767
TRANSFER TO THE PERSON OR TO PAY THE VALUE OF THE AMOUNT OF THE 1,768
PROPORTIONAL CONTRIBUTION FOR WHICH THE PERSON IS LIABLE.
(B) IF A SECTION OR A PROVISION OF A SECTION OF THIS 1,771
CHAPTER IS PREEMPTED BY FEDERAL LAW WITH RESPECT TO A PAYMENT, AN 1,772
ITEM OF PROPERTY, OR ANY OTHER BENEFIT INCLUDED IN THE DECEDENT'S
NONPROBATE TRANSFERS TO OTHERS, A PERSON WHO, NOT FOR VALUE, 1,774
RECEIVES THE PAYMENT, ITEM OF PROPERTY, OR OTHER BENEFIT IS 1,775
OBLIGATED TO RETURN THE PAYMENT, ITEM OF PROPERTY, OR BENEFIT, OR 1,776
IS PERSONALLY LIABLE FOR THE AMOUNT OF THE PAYMENT OR THE VALUE 1,777
OF THAT ITEM OF PROPERTY OR BENEFIT, AS PROVIDED IN SECTION
2106.09 OF THE REVISED CODE, TO THE PERSON WHO WOULD HAVE BEEN 1,778
ENTITLED TO IT IF THAT SECTION OR PROVISION OF THAT SECTION HAD 1,779
39
NOT BEEN PREEMPTED BY FEDERAL LAW.
(C) IF A SURVIVING SPOUSE IS UNABLE TO COLLECT THE FULL 1,781
AMOUNT DUE UNDER THIS SECTION BECAUSE OF UNCOLLECTIBILITY, 1,783
INABILITY TO OBTAIN APPROPRIATE JURISDICTION, OR ANOTHER REASON, 1,784
THE UNCOLLECTED AMOUNTS SHALL NOT BE REAPPORTIONED, AND THE
SURVIVING SPOUSE SHALL BEAR THE BURDEN OF THE UNCOLLECTED 1,785
AMOUNTS.
Sec. 2106.11. (A) THE SURVIVING SPOUSE OF A DECEDENT MAY 1,787
MAKE AN ELECTION UNDER SECTION 2106.02 OF THE REVISED CODE BY 1,788
FILING IN THE PROBATE COURT OF THE COUNTY IN WHICH THE DECEDENT 1,789
WAS DOMICILED AT THE TIME OF THE DECEDENT'S DEATH AND MAILING OR 1,790
DELIVERING TO ANY PERSONAL REPRESENTATIVE OF THE DECEDENT A
PETITION FOR THE ELECTIVE SHARE. THE SURVIVING SPOUSE SHALL FILE 1,791
THE PETITION WITHIN THE LATER OF NINE MONTHS AFTER THE DATE OF 1,792
THE DECEDENT'S DEATH OR SIX MONTHS AFTER THE PROBATE OF THE 1,793
DECEDENT'S WILL. THE FIDUCIARY OF THE DECEDENT'S ESTATE OR ANY 1,794
OTHER PERSON INTERESTED IN THE DECEDENT'S ESTATE MAY REQUEST THAT 1,795
THE PETITION FOR THE ELECTIVE SHARE BE FILED WITHIN A PERIOD OF
TIME THAT IS SHORTER THAN THAT PERIOD OF TIME BY FILING A 1,796
PETITION IN THE PROBATE COURT REQUESTING THAT THE SURVIVING 1,797
SPOUSE BE REQUIRED TO FILE THE PETITION FOR THE ELECTIVE SHARE 1,798
WITHIN THIRTY DAYS OF RECEIPT OF A CITATION FROM THE PROBATE 1,799
COURT OR BE BARRED FROM ANY ELECTIVE SHARE. UPON THE FILING OF 1,800
THE REQUEST BY THE FIDUCIARY OR INTERESTED PERSON, THE PROBATE
COURT SHALL ISSUE A CITATION BY CERTIFIED MAIL, RETURN RECEIPT 1,801
REQUESTED, TO THE SURVIVING SPOUSE THAT REQUIRES THE SURVIVING 1,802
SPOUSE, WITHIN THIRTY DAYS OF RECEIPT OF THE CITATION, TO FILE A 1,804
PETITION FOR THE ELECTIVE SHARE OR REQUEST THE PROBATE COURT TO 1,805
GRANT AN EXTENSION OF THE TIME WITHIN WHICH THE PETITION FOR AN
ELECTIVE SHARE MUST BE FILED. IF THE SURVIVING SPOUSE, WITHIN 1,806
THAT THIRTY-DAY PERIOD, FAILS TO FILE A PETITION FOR THE ELECTIVE 1,807
SHARE OR TO REQUEST THE PROBATE COURT TO GRANT AN EXTENSION OF 1,808
THE TIME WITHIN WHICH THE PETITION FOR AN ELECTIVE SHARE MUST BE 1,809
FILED, THE SURVIVING SPOUSE IS BARRED FROM FILING A PETITION FOR 1,810
40
AN ELECTIVE SHARE UNDER SECTION 2106.02 OF THE REVISED CODE AND
FROM OTHERWISE MAKING ANY FURTHER ELECTION UNDER THAT SECTION. 1,811
IF THE SURVIVING SPOUSE FILES A PETITION FOR THE ELECTIVE SHARE 1,812
UNDER THIS DIVISION, THE SURVIVING SPOUSE SHALL GIVE NOTICE OF 1,813
THE TIME AND PLACE SET FOR A HEARING ON THE PETITION FOR THE 1,814
ELECTIVE SHARE TO PERSONS INTERESTED IN THE DECEDENT'S ESTATE AND
TO THE DISTRIBUTEES AND RECIPIENTS OF PORTIONS OF THE DECEDENT'S 1,815
AUGMENTED ESTATE WHOSE INTERESTS WILL BE ADVERSELY AFFECTED BY 1,816
THE TAKING OF THE ELECTIVE SHARE. EXCEPT AS PROVIDED IN DIVISION 1,817
(B) OF THIS SECTION, THE DECEDENT'S NONPROBATE TRANSFERS TO 1,818
OTHERS ARE NOT INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE FOR 1,819
THE PURPOSE OF COMPUTING THE ELECTIVE SHARE IF THE SURVIVING 1,820
SPOUSE FILES THE PETITION FOR AN ELECTIVE SHARE MORE THAN NINE
MONTHS AFTER THE DECEDENT'S DEATH. 1,821
(B) WITHIN THE EARLIER OF NINE MONTHS AFTER THE DECEDENT'S 1,823
DEATH OR THIRTY DAYS AFTER THE RECEIPT OF A CITATION TO ELECT 1,824
THAT IS ISSUED BY THE PROBATE COURT UNDER DIVISION (A) OF THIS 1,825
SECTION, THE SURVIVING SPOUSE MAY PETITION THE COURT FOR AN 1,826
EXTENSION OF THE TIME WITHIN WHICH TO MAKE AN ELECTION UNDER 1,827
SECTION 2106.02 OF THE REVISED CODE. IF, WITHIN THE EARLIER OF
NINE MONTHS AFTER THE DECEDENT'S DEATH OR THIRTY DAYS AFTER 1,828
RECEIPT OF A CITATION TO ELECT THAT IS ISSUED BY THE PROBATE 1,829
COURT UNDER DIVISION (A) OF THIS SECTION, THE SPOUSE GIVES NOTICE 1,830
OF THE PETITION FOR AN EXTENSION THAT IS FILED UNDER THIS 1,831
DIVISION TO ALL PERSONS INTERESTED IN THE DECEDENT'S NONPROBATE 1,832
TRANSFERS TO OTHERS, THE PROBATE COURT FOR GOOD CAUSE SHOWN BY
THE SURVIVING SPOUSE MAY EXTEND THE TIME FOR MAKING AN ELECTION 1,833
UNDER SECTION 2106.02 OF THE REVISED CODE. IF THE COURT GRANTS 1,834
THE SPOUSE'S PETITION FOR AN EXTENSION OF THE TIME WITHIN WHICH 1,835
TO MAKE AN ELECTION UNDER SECTION 2106.02 OF THE REVISED CODE AND 1,836
IF THE SURVIVING SPOUSE, WITHIN THE PERIOD OF TIME ALLOWED BY THE
EXTENSION, MAKES AN ELECTION UNDER THAT SECTION BY FILING IN THE 1,837
PROBATE COURT AND MAILING OR DELIVERING TO ANY PERSONAL 1,838
REPRESENTATIVE OF THE DECEDENT A PETITION FOR AN ELECTIVE SHARE, 1,839
41
THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS ARE NOT EXCLUDED 1,840
FROM THE DECEDENT'S AUGMENTED ESTATE FOR THE PURPOSE OF COMPUTING 1,841
THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS.
(C) THE SURVIVING SPOUSE MAY WITHDRAW THE SURVIVING 1,844
SPOUSE'S PETITION FOR AN ELECTIVE SHARE AT ANY TIME BEFORE ENTRY 1,845
OF A FINAL DETERMINATION ON THE ELECTIVE SHARE BY THE COURT.
(D) AFTER NOTICE AND A HEARING, THE COURT SHALL DETERMINE 1,848
THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS OF THE 1,849
DECEDENT'S SURVIVING SPOUSE AND SHALL ORDER THE PAYMENT OF THOSE 1,850
AMOUNTS FROM THE ASSETS OF THE DECEDENT'S AUGMENTED ESTATE OR BY
CONTRIBUTION, AS APPROPRIATE, UNDER SECTIONS 2106.09 AND 2106.10 1,852
OF THE REVISED CODE. IF IT APPEARS THAT A FUND OR PROPERTY 1,853
INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE HAS NOT COME INTO THE 1,854
POSSESSION OF THE DECEDENT'S PERSONAL REPRESENTATIVE OR HAS BEEN 1,856
DISTRIBUTED BY THE PERSONAL REPRESENTATIVE, THE COURT 1,857
NEVERTHELESS SHALL DETERMINE THE LIABILITY OF ANY PERSON WHO HAS 1,858
AN INTEREST IN THE FUND OR PROPERTY OR WHO HAS POSSESSION OF THE 1,859
FUND OR PROPERTY, WHETHER AS TRUSTEE OR OTHERWISE. THE
PROCEEDING TO DETERMINE THAT LIABILITY MAY BE MAINTAINED AGAINST 1,860
FEWER THAN ALL PERSONS AGAINST WHOM RELIEF COULD BE SOUGHT, BUT 1,862
NO PERSON IS SUBJECT TO CONTRIBUTION IN ANY GREATER AMOUNT THAN 1,864
THE PERSON WOULD HAVE BEEN SUBJECT TO CONTRIBUTION UNDER SECTIONS
2106.09 AND 2106.10 OF THE REVISED CODE IF RELIEF HAD BEEN 1,866
SECURED AGAINST ALL PERSONS SUBJECT TO CONTRIBUTION. 1,867
(E) AN ORDER OR JUDGMENT OF THE COURT UNDER DIVISION (D) 1,870
OF THIS SECTION MAY BE ENFORCED, AS NECESSARY, IN AN ACTION FOR 1,871
CONTRIBUTION OR PAYMENT IN OTHER COURTS OF THIS STATE, OTHER 1,872
STATES, OR THE UNITED STATES.
Sec. 2106.12. (A) ONLY A SURVIVING SPOUSE OF A DECEDENT 1,875
WHO IS LIVING WHEN THE PETITION FOR THE ELECTIVE SHARE IS FILED 1,876
IN THE PROBATE COURT UNDER DIVISION (A) OR (B) OF SECTION 2106.11 1,877
OF THE REVISED CODE MAY EXERCISE THE RIGHT OF ELECTION PROVIDED 1,879
UNDER SECTION 2106.02 OF THE REVISED CODE. IF THE SURVIVING 1,880
SPOUSE DOES NOT PERSONALLY EXERCISE THE RIGHT OF ELECTION, THE 1,882
42
SURVIVING SPOUSE'S CONSERVATOR, GUARDIAN, OR AGENT UNDER THE
AUTHORITY OF A POWER OF ATTORNEY MAY EXERCISE THE RIGHT OF 1,883
ELECTION ON BEHALF OF THE SURVIVING SPOUSE. IF, BECAUSE OF A 1,884
LEGAL DISABILITY, A SURVIVING SPOUSE IS UNABLE TO MAKE AN 1,885
ELECTION UNDER SECTION 2106.02 OF THE REVISED CODE AND IF THE 1,887
SURVIVING SPOUSE DOES NOT HAVE A CONSERVATOR, GUARDIAN, OR AGENT,
THE PROBATE COURT MAY APPOINT A GUARDIAN AD LITEM FOR THE 1,888
SURVIVING SPOUSE TO CONSIDER ALL THE FACTS AND CIRCUMSTANCES 1,889
RELATED TO THE DECEDENT'S ESTATE AND THE SURVIVING SPOUSE'S RIGHT 1,890
OF ELECTION AND RECOMMEND TO THE COURT WHETHER OR NOT TO PETITION 1,891
ON BEHALF OF THE SURVIVING SPOUSE FOR THE ELECTIVE SHARE. AFTER 1,892
CONSIDERING THE RECOMMENDATION OF THE GUARDIAN AD LITEM OR ON ITS
OWN INITIATIVE, THE COURT MAY ORDER THE FILING ON BEHALF OF THE 1,893
SURVIVING SPOUSE OF THE PETITION FOR THE ELECTIVE SHARE. THE 1,894
COURT SHALL NOT ISSUE AN ORDER TO FILE A PETITION FOR THE 1,895
ELECTIVE SHARE UNTIL AFTER THE COURT CONSIDERS OTHER AVAILABLE 1,896
RESOURCES AND THE AGE, PROBABLE LIFE EXPECTANCY, PHYSICAL AND
MENTAL CONDITION, AND PRESENT AND REASONABLY ANTICIPATED FUTURE 1,897
NEEDS OF THE SURVIVING SPOUSE AND DETERMINES THAT THE ELECTION IS 1,899
NECESSARY TO PROVIDE ADEQUATE SUPPORT FOR THE SURVIVING SPOUSE 1,900
DURING THE SURVIVING SPOUSE'S LIFE EXPECTANCY. 1,901
(B) IF THE RIGHT OF ELECTION IS EXERCISED ON BEHALF OF A 1,904
DECEDENT'S SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON, THE
COURT SHALL SET ASIDE THAT PORTION OF THE ELECTIVE SHARE AND 1,906
SUPPLEMENTAL ELECTIVE SHARE AMOUNTS DUE FROM THE DECEDENT'S 1,907
PROBATE ESTATE AND FROM RECIPIENTS OF THE DECEDENT'S NONPROBATE 1,908
TRANSFERS TO OTHERS UNDER DIVISIONS (B) AND (C) OF SECTION 1,909
2106.09 OF THE REVISED CODE AND SHALL APPOINT A TRUSTEE TO 1,910
ADMINISTER THAT PROPERTY FOR THE SUPPORT OF THE SURVIVING SPOUSE. 1,911
FOR PURPOSES OF THIS DIVISION, AN ELECTION ON BEHALF OF A 1,912
SURVIVING SPOUSE BY AN AGENT UNDER A DURABLE POWER OF ATTORNEY IS 1,913
PRESUMED TO BE ON BEHALF OF A SURVIVING SPOUSE WHO IS AN 1,915
INCAPACITATED PERSON. THE TRUSTEE SHALL ADMINISTER THE TRUST IN
ACCORDANCE WITH THE FOLLOWING TERMS AND ANY ADDITIONAL TERMS THAT 1,916
43
THE COURT DETERMINES APPROPRIATE: 1,917
(1) THE TRUSTEE MAY MAKE EXPENDITURES OF INCOME AND 1,919
PRINCIPAL IN THE MANNER, AT THE TIME, AND TO THE EXTENT THAT THE 1,920
TRUSTEE DETERMINES SUITABLE AND PROPER FOR THE SURVIVING SPOUSE'S 1,921
SUPPORT, WITHOUT COURT ORDER, BUT WITH REGARD TO OTHER SUPPORT, 1,922
INCOME, AND PROPERTY OF THE SURVIVING SPOUSE AND BENEFITS OF 1,923
MEDICAL OR OTHER FORMS OF ASSISTANCE FROM A STATE OR FEDERAL 1,924
GOVERNMENT OR GOVERNMENTAL AGENCY FOR WHICH THE SURVIVING SPOUSE 1,925
QUALIFIES ON THE BASIS OF NEED. 1,926
(2) DURING THE SURVIVING SPOUSE'S INCAPACITY, THE 1,928
SURVIVING SPOUSE OR A PERSON ACTING ON BEHALF OF THE SURVIVING 1,929
SPOUSE HAS THE POWER TO TERMINATE THE TRUST. IF THE SURVIVING 1,930
SPOUSE REGAINS CAPACITY, THE SURVIVING SPOUSE ACQUIRES THE POWER 1,931
TO TERMINATE THE TRUST AND ACQUIRE FULL OWNERSHIP OF THE TRUST 1,932
PROPERTY FREE OF TRUST BY DELIVERING TO THE TRUSTEE A WRITING 1,933
SIGNED BY THE SURVIVING SPOUSE DECLARING THE TERMINATION OF THE
TRUST.
(3) UPON THE DEATH OF THE SURVIVING SPOUSE, THE TRUSTEE 1,935
SHALL TRANSFER THE UNEXPENDED TRUST PROPERTY TO THE ESTATE OF THE 1,936
SURVIVING SPOUSE.
(C) IF THE RIGHT OF ELECTION IS EXERCISED ON BEHALF OF A 1,938
DECEDENT'S SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON AND IF 1,939
THERE IS AN EXISTING TRUST OF WHICH THE INCAPACITATED SURVIVING 1,941
SPOUSE IS THE BENEFICIARY, WITH OR WITHOUT COURT SUPERVISION, OR 1,942
AN EXISTING GUARDIANSHIP OR CONSERVATORSHIP FOR THE LIFETIME 1,943
BENEFIT OF THE INCAPACITATED SURVIVING SPOUSE, THE COURT, IN LIEU 1,944
OF APPOINTING A SEPARATE TRUSTEE UNDER DIVISION (B) OF THIS 1,945
SECTION, MAY ORDER THAT THE PORTION OF THE ELECTIVE SHARE AND 1,946
SUPPLEMENTAL ELECTIVE SHARE AMOUNTS THAT IS SET ASIDE UNDER 1,947
DIVISION (B) OF THIS SECTION BE ADDED TO THE EXISTING TRUST, 1,948
GUARDIANSHIP, OR CONSERVATORSHIP.
Sec. 2106.13. (A) THE RIGHT OF ELECTION OF A SURVIVING 1,950
SPOUSE UNDER SECTIONS 2106.02 AND 2106.11 OF THE REVISED CODE, 1,952
AND THE RIGHTS OF THE SURVIVING SPOUSE TO AN ALLOWANCE FOR 1,953
44
SUPPORT UNDER SECTION 2106.23 OF THE REVISED CODE, TO REMAIN IN 1,955
THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, AND 1,957
TO THE TRANSFER TO THE SPOUSE OF THE TITLE TO ONE AUTOMOBILE, ONE 1,958
WATERCRAFT, OR ONE OUTBOARD MOTOR UNDER SECTION 2106.27 OR 1,959
2106.28 OF THE REVISED CODE MAY BE WAIVED, WHOLLY OR PARTIALLY, 1,960
BEFORE OR AFTER MARRIAGE, BY A WRITTEN CONTRACT, AGREEMENT, OR 1,961
WAIVER SIGNED BY THE SURVIVING SPOUSE. 1,962
(B) A WAIVER BY A SURVIVING SPOUSE UNDER DIVISION (A) OF 1,965
THIS SECTION IS NOT ENFORCEABLE IF THE SURVIVING SPOUSE PROVES 1,966
ANY OF THE FOLLOWING:
(1) THE SURVIVING SPOUSE DID NOT EXECUTE THE WAIVER 1,968
VOLUNTARILY. 1,969
(2) THE WAIVER WAS UNCONSCIONABLE WHEN IT WAS EXECUTED, 1,971
AND, BEFORE EXECUTION OF THE WAIVER, ANY OF THE FOLLOWING OCCURS: 1,972
(a) THE SURVIVING SPOUSE DID NOT HAVE FULL KNOWLEDGE OR 1,975
UNDERSTANDING OF THE WAIVER OR WAS NOT PROVIDED A FAIR AND
REASONABLE DISCLOSURE OF THE PROPERTY OF THE DECEDENT. 1,976
(b) THE SURVIVING SPOUSE DID NOT ENTER INTO THE WAIVER OR 1,979
AGREEMENT FREELY AND WITHOUT FRAUD, DURESS, COERCION, OR
OVERREACHING. 1,980
(c) THE TERMS OF THE WAIVER PROMOTE OR ENCOURAGE DIVORCE 1,982
OR PROFITEERING BY DIVORCE. 1,983
(C) AN ISSUE OF UNCONSCIONABILITY OF A WAIVER IS FOR 1,985
DECISION BY THE PROBATE COURT AS A MATTER OF LAW. 1,986
(D) UNLESS THE WAIVER PROVIDES OTHERWISE, A WAIVER OF "ALL 1,988
RIGHTS" OR EQUIVALENT LANGUAGE IN THE PROPERTY OR ESTATE OF A 1,990
PRESENT OR PROSPECTIVE SPOUSE OR A COMPLETE PROPERTY SETTLEMENT
ENTERED INTO AFTER OR IN ANTICIPATION OF LEGAL SEPARATION OR 1,991
DIVORCE IS A WAIVER OF ALL THE RIGHTS TO THE ELECTIVE SHARE UNDER 1,992
SECTION 2106.02 OF THE REVISED CODE, TO REMAIN IN THE MANSION 1,993
HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, TO THE TITLE TO 1,995
AN AUTOMOBILE AND TO ONE WATERCRAFT AND ONE OUTBOARD MOTOR UNDER 1,996
SECTIONS 2106.27 AND 2106.28 OF THE REVISED CODE, AND TO AN 1,998
ALLOWANCE FOR SUPPORT UNDER SECTION 2106.23 OF THE REVISED CODE, 1,999
45
A WAIVER BY EACH SPOUSE OF ALL RIGHTS IN THE PROPERTY OF THE 2,000
OTHER, AND A RENUNCIATION BY EACH SPOUSE OF ALL BENEFITS THAT 2,001
WOULD OTHERWISE PASS TO THE SPOUSE FROM THE OTHER BY INTESTATE 2,002
SUCCESSION OR BY VIRTUE OF A WILL EXECUTED BEFORE THE WAIVER OR 2,003
PROPERTY SETTLEMENT.
Sec. 2106.14. (A) NOTWITHSTANDING THAT UNDER SECTION 2,005
2106.05 OF THE REVISED CODE A PAYMENT, ITEM OF PROPERTY, OR OTHER 2,007
BENEFIT IS INCLUDED IN THE DECEDENT'S NONPROBATE TRANSFERS TO 2,008
OTHERS, A PAYOR OR OTHER THIRD PARTY IS NOT LIABLE FOR HAVING 2,009
MADE A PAYMENT OR TRANSFERRED AN ITEM OF PROPERTY OR OTHER 2,010
BENEFIT TO A BENEFICIARY DESIGNATED IN A GOVERNING INSTRUMENT, OR 2,011
FOR HAVING TAKEN ANY OTHER ACTION IN GOOD FAITH RELIANCE ON THE
VALIDITY OF A GOVERNING INSTRUMENT, UPON REQUEST AND SATISFACTORY 2,012
PROOF OF THE DECEDENT'S DEATH, BEFORE THE PAYOR OR OTHER THIRD 2,013
PARTY RECEIVED WRITTEN NOTICE FROM THE SURVIVING SPOUSE OR THE 2,014
SURVIVING SPOUSE'S REPRESENTATIVE OF AN INTENTION TO FILE A 2,015
PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE 2,016
ELECTIVE SHARE HAS BEEN FILED. A PAYOR OR OTHER THIRD PARTY IS
LIABLE FOR PAYMENTS MADE OR OTHER ACTIONS TAKEN AFTER THE PAYOR 2,017
OR OTHER THIRD PARTY RECEIVES WRITTEN NOTICE OF AN INTENTION BY 2,019
THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S REPRESENTATIVE TO 2,021
FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE
ELECTIVE SHARE HAS BEEN FILED. 2,022
(B) THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S 2,024
REPRESENTATIVE SHALL MAIL A WRITTEN NOTICE OF AN INTENTION TO 2,026
FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE
ELECTIVE SHARE HAS BEEN FILED TO THE PAYOR'S OR OTHER THIRD 2,027
PARTY'S MAIN OFFICE OR HOME BY CERTIFIED MAIL, RETURN RECEIPT 2,028
REQUESTED, OR SHALL SERVE THE NOTICE UPON THE PAYOR OR OTHER 2,029
THIRD PARTY IN THE SAME MANNER AS A SUMMONS IN A CIVIL ACTION. 2,031
UPON RECEIPT OF THE WRITTEN NOTICE OF INTENTION TO FILE A
PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE 2,032
ELECTIVE SHARE HAS BEEN FILED, A PAYOR OR OTHER THIRD PARTY MAY 2,033
PAY ANY AMOUNT OWED OR MAY TRANSFER OR DEPOSIT ANY ITEM OF 2,034
46
PROPERTY HELD BY IT TO OR WITH THE PROBATE COURT IN WHICH THE 2,035
PROBATE PROCEEDINGS RELATED TO THE DECEDENT'S ESTATE HAVE BEEN 2,036
COMMENCED OR, IF NO PROBATE PROCEEDINGS RELATED TO THE DECEDENT'S 2,037
ESTATE HAVE BEEN COMMENCED, TO OR WITH THE PROBATE COURT OF THE
COUNTY OF THE DECEDENT'S RESIDENCE. THE PROBATE COURT SHALL HOLD 2,038
THE FUNDS OR ITEM OF PROPERTY, AND, UPON ITS DETERMINATION UNDER 2,039
DIVISION (D) OF SECTION 2106.11 OF THE REVISED CODE, SHALL ORDER 2,041
DISBURSEMENT IN ACCORDANCE WITH THE DETERMINATION. IF NO 2,042
PETITION FOR AN ELECTIVE SHARE IS FILED IN THE PROBATE COURT 2,043
WITHIN THE TIME SPECIFIED UNDER DIVISION (A) OR (B) OF SECTION 2,045
2106.11 OF THE REVISED CODE OR, IF A PETITION FOR AN ELECTIVE 2,047
SHARE HAS BEEN FILED, THE DEMAND FOR AN ELECTIVE SHARE IS 2,048
WITHDRAWN UNDER DIVISION (C) OF SECTION 2106.11 OF THE REVISED 2,050
CODE, THE COURT SHALL ORDER DISBURSEMENT TO THE DESIGNATED 2,051
BENEFICIARY. PAYMENTS OR TRANSFERS TO THE COURT OR DEPOSITS MADE 2,052
INTO COURT DISCHARGE THE PAYOR OR OTHER THIRD PARTY FROM ALL 2,053
CLAIMS FOR AMOUNTS SO PAID OR THE VALUE OF PROPERTY SO 2,054
TRANSFERRED OR DEPOSITED.
(C) UPON PETITION TO THE PROBATE COURT BY THE BENEFICIARY 2,057
DESIGNATED IN A GOVERNING INSTRUMENT, THE COURT MAY ORDER THAT 2,058
ALL OR PART OF THE PROPERTY BE PAID TO THE BENEFICIARY IN AN
AMOUNT AND SUBJECT TO CONDITIONS CONSISTENT WITH THIS CHAPTER. 2,059
Sec. 2106.10 2106.21. (A) A surviving spouse may elect to 2,068
receive, as part of the surviving spouse's share of an intestate 2,069
estate under section 2105.06 of the Revised Code and the 2,070
allowance for support under section 2106.13 2106.23 of the 2,071
Revised Code, the entire interest of the decedent spouse in the 2,072
mansion house. The interest of the decedent spouse in the 2,073
mansion house shall be valued at the appraised value with the 2,074
deduction of that portion of all liens on the mansion house 2,075
existing at the time of death and attributable to the decedent's 2,076
interest in the mansion house.
(B) The election pursuant to division (A) of this section 2,078
shall be made at or before the time a final account is rendered. 2,079
47
(C) If the spouse makes an election pursuant to division 2,081
(A) of this section, the administrator or executor shall file, 2,082
unless the election is one made under division (D) of this 2,083
section, an application for a certificate of transfer as provided 2,084
for in section 2113.61 of the Revised Code. The application also 2,085
shall contain an inventory of the property and the allowance for 2,086
support that the spouse is entitled to receive under sections 2,088
2105.06 and 2106.13 2106.23 of the Revised Code. If the value of 2,090
the property and the allowance for support that the spouse is 2,091
entitled to receive is equal to or greater than the value of the 2,092
decedent's interest in the mansion house, the court shall issue 2,093
the certificate of transfer. 2,094
(D) The surviving spouse may make an election pursuant to 2,096
division (A) of this section in an estate relieved from 2,097
administration under section 2113.03 of the Revised Code. The 2,098
election shall be made at the time of or prior to the entry of 2,099
the order relieving the estate from administration. Either the 2,100
spouse or the applicant for the order relieving the estate from 2,101
administration shall file the application for certificate of 2,102
transfer under division (C) of this section. 2,103
(E) If the surviving spouse dies prior to making an 2,105
election pursuant to division (A) of this section, the surviving 2,106
spouse shall be conclusively presumed not to have made an 2,107
election pursuant to that division. After the surviving spouse's 2,108
death, no other person is authorized to make an election pursuant 2,109
to that division on behalf of the estate of the surviving spouse. 2,110
(F) As used in this section, the mansion house includes 2,112
the decedent's title in the parcel of land on which the house is 2,113
situated and, at the option of the surviving spouse, the 2,114
decedent's title in the household goods contained within the 2,115
house and the lots or farm land adjacent to the house and used in 2,116
conjunction with it as the home of the decedent. 2,117
Sec. 2106.11 2106.22. Subject to the right of the 2,126
surviving spouse to elect to receive the decedent's interest in 2,127
48
the mansion house pursuant to section 2106.10 2106.21 of the 2,128
Revised Code, the specific monetary share payable to a surviving 2,129
spouse under division (B) or, (C), OR (D) of section 2105.06 of 2,130
the Revised Code shall be paid out of the tangible and intangible 2,132
personal property in the intestate estate to the extent that the 2,133
personal property is available for distribution. The personal 2,134
property distributed to the surviving spouse, other than cash, 2,135
shall be valued at the appraised value.
Before tangible and intangible personal property is 2,137
transferred to the surviving spouse in payment or part payment of 2,138
the specific monetary share, the administrator or executor shall 2,139
file an application that includes an inventory of the personal 2,140
property intended to be distributed in kind to the surviving 2,141
spouse, together with a statement of the appraised value of each 2,142
item of personal property included. The court shall examine the 2,143
application and make a finding of the amount of personal property 2,144
to be distributed to the surviving spouse, and shall order that 2,145
the personal property be distributed to the surviving spouse. The 2,147
court concurrently shall make a finding of the amount of money 2,148
that remains due and payable to the surviving spouse in
satisfaction of the specific monetary share to which the 2,149
surviving spouse is entitled under division (B) or, (C), OR (D) 2,151
of section 2105.06 of the Revised Code. Any amount that remains 2,152
due and payable shall be a charge on the title to any real
property in the estate but the charge does not bear interest. 2,154
This charge may be conveyed or released in the same manner as any 2,155
other interest in real estate and may be enforced by foreclosure 2,156
or any other appropriate remedy. 2,157
Sec. 2106.13 2106.23. (A) If a person dies leaving a 2,166
surviving spouse and no minor children, leaving a surviving 2,168
spouse and minor children, or leaving minor children and no 2,169
surviving spouse, the surviving spouse, minor children, or both 2,170
shall be entitled to receive, subject to division (B) of this 2,171
section, in money or property the sum of forty thousand dollars 2,172
49
as an allowance for support. If the surviving spouse selected 2,173
two automobiles under section 2106.18 2106.27 of the Revised 2,174
Code, the allowance for support prescribed by this section shall 2,177
be reduced by the appraised value of the automobile having the
lower appraised value of the two automobiles so selected. The 2,178
money or property set off as an allowance for support shall be 2,179
considered estate assets. 2,180
(B) The probate court shall order the distribution of the 2,182
allowance for support described in division (A) of this section 2,183
as follows: 2,184
(1) If the person died leaving a surviving spouse and no 2,186
minor children, one hundred per cent to the surviving spouse; 2,187
(2) If the person died leaving a surviving spouse and 2,189
minor children, and if all of the minor children are the children 2,190
of the surviving spouse, one hundred per cent to the surviving 2,191
spouse; 2,192
(3) If the person died leaving a surviving spouse and 2,194
minor children, and if not all of the minor children are children 2,195
of the surviving spouse, in equitable shares, as fixed by the 2,196
probate court in accordance with this division, to the surviving 2,197
spouse and the minor children who are not the children of the 2,198
surviving spouse. In determining equitable shares under this 2,199
division, the probate court shall do all of the following: 2,200
(a) Consider the respective needs of the surviving spouse, 2,202
the minor children who are children of the surviving spouse, and 2,203
the minor children who are not children of the surviving spouse; 2,204
(b) Allocate to the surviving spouse, the share that is 2,206
equitable in light of the needs of the surviving spouse and the 2,207
minor children who are children of the surviving spouse; 2,208
(c) Allocate to the minor children who are not children of 2,210
the surviving spouse, the share that is equitable in light of the 2,211
needs of those minor children. 2,212
(4) If the person died leaving minor children and no 2,214
surviving spouse, in equitable shares, as fixed by the probate 2,215
50
court in accordance with this division, to the minor children. In 2,217
determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children 2,218
and allocate to each minor child the share that is equitable in 2,219
light of the child's needs. 2,220
(C) If the surviving spouse selected two automobiles under 2,222
section 2106.18 2106.27 of the Revised Code, the probate court, 2,224
in considering the respective needs of the surviving spouse and 2,225
the minor children when allocating an allowance for support under 2,226
division (B)(3) of this section, shall consider the benefit 2,227
derived by the surviving spouse from the transfer of the
automobile having the lower appraised value of the two 2,228
automobiles so selected.
Sec. 2106.15 2106.24. A surviving spouse may remain in the 2,237
mansion house free of charge for one year, except that such real 2,239
property may be sold within that time for the payment of debts of 2,240
the decedent. If the real property is so sold, the surviving 2,241
spouse shall be compensated from the estate to the extent of the 2,242
fair rental value for the unexpired term, such AND THE
compensation to have HAS the same priority in payment of debts of 2,244
estates THE ESTATE as the allowance for support made to the 2,245
surviving spouse, minor children, or surviving spouse and minor
children of the decedent under section 2106.13 2106.23 of the 2,246
Revised Code. 2,247
Sec. 2106.16 2106.25. A surviving spouse, even though 2,256
acting as executor or administrator, may purchase the following 2,257
property, if left by the decedent, and if not specifically 2,258
devised or bequeathed: 2,259
(A) The decedent's interest in the mansion house, 2,261
including the decedent's title in the parcel of land on which the 2,263
mansion house is situated and lots or farm land adjacent to the 2,264
mansion house and used in conjunction with it as the home of the
decedent, and the decedent's title in the household goods 2,265
contained in the mansion house, at the appraised value as fixed 2,266
51
by the appraisers; 2,267
(B) Except for any AN automobile that passes to the 2,269
surviving spouse of the decedent under division (A) of section 2,270
2106.18 2106.27 of the Revised Code, any other real or personal 2,271
property of the decedent not exceeding, with the decedent's 2,273
interest in the mansion house and the decedent's title in the 2,274
land used in conjunction with it, and the decedent's title in the 2,275
household goods the spouse elects to purchase, one-third of the 2,276
gross appraised value of the estate, at the appraised value as 2,277
fixed by the appraisers.
A spouse desiring to exercise this right of purchase with 2,279
respect to personal property shall file in the probate court an 2,280
application setting forth an accurate description of the personal 2,281
property and the election of the spouse to purchase it at the 2,282
appraised value. No notice is required for the court to hear the 2,283
application insofar as it pertains to household goods contained 2,286
in the mansion house. If the application includes other 2,287
personal property, the court shall cause a notice of the time and 2,288
place of the hearing of the application with respect to the other 2,289
personal property to be given to the executor or administrator, 2,290
the heirs or beneficiaries interested in the estate, and to any 2,291
other interested persons as the court determines. 2,292
A spouse desiring to exercise this right of purchase with 2,294
respect to an interest in real property shall file in the court a 2,295
petition containing an accurate description of the real property 2,296
and naming as defendants the executor or administrator, the 2,299
persons to whom the real property passes by inheritance or
residuary devise, and all mortgagees and other lienholders whose 2,300
claims affect the real property or any part of it. Spouses of 2,301
defendants need not be made defendants. The petition shall set 2,304
forth the election of the surviving spouse to purchase the 2,305
interest in real property at the appraised value and shall 2,306
contain a prayer accordingly. A summons upon that petition shall 2,307
be issued and served on the defendants in the same manner as 2,308
52
provided for service of summons in actions to sell real property 2,309
to pay debts.
No hearing on the application or petition shall be held 2,311
until the inventory is approved. On the hearing of the 2,312
application or petition, the finding of the court shall be FIND 2,314
in favor of the surviving spouse, unless it appears that the
appraisement was made as a result of collusion or fraud or that 2,315
it is so manifestly inadequate that a sale at that price would 2,316
unconscionably prejudice the rights of the parties in interest or 2,317
creditors. The action of the court shall not be held to 2,318
prejudice the rights of lienholders. 2,319
Upon a finding in favor of the surviving spouse, the court 2,321
shall make an entry fixing the terms of payment to the executor 2,322
or administrator for the property, having regard for the rights 2,323
of creditors of the estate, and ordering the executor or 2,324
administrator, or a commissioner who may be appointed and 2,325
authorized for the purpose, to transfer and convey the property 2,326
to the spouse upon compliance with the terms fixed by the court. 2,327
If the court, having regard for the amount of property to be 2,328
purchased, its appraised value, and the distribution to be made 2,329
of the proceeds arising from the sale, finds that the original 2,330
bond given by the executor or administrator is sufficient, the 2,331
court may dispense with the giving of additional bonds. If the 2,332
court finds that the original bond is insufficient, as a 2,333
condition to FOR THE transfer and conveyance, the court shall 2,334
require the executor or administrator to execute an additional 2,335
bond in an amount as THAT the court may fix, with proper surety, 2,336
conditioned and payable as provided in section 2127.27 of the 2,337
Revised Code. This section does not prevent the court from 2,339
ordering THE transfer and conveyance without bond in cases where 2,340
IN WHICH the will of a testator provides that the executor need 2,341
not give bond. The executor or administrator, or a commissioner, 2,342
then shall execute and deliver to the surviving spouse a proper 2,343
bill of sale or deed, as the case may be, for the property, and 2,344
53
shall make a return to the court.
The death of the surviving spouse prior to the filing of 2,346
the court's entry fixing the terms of payment for property 2,347
elected to be purchased shall nullify the election. The real or 2,348
personal property then shall be free of the right granted in this 2,349
section. 2,350
The application or petition provided for in this section 2,352
shall not be filed prior to filing the inventory required by 2,353
section 2115.02 of the Revised Code or later than one month after 2,355
the approval of that inventory. Failure to file an application 2,356
or petition within that time nullifies the election with respect 2,358
to the property required to be included, and the real or personal 2,359
property then shall be free of the right granted in this section. 2,360
Sec. 2106.17 2106.26. (A) As used in this section: 2,369
(1) "Motor vehicle" has the same meaning as in section 2,371
4505.01 of the Revised Code. 2,372
(2) "Joint ownership with right of survivorship" means a 2,374
form of ownership of a motor vehicle, watercraft, or outboard 2,375
motor that is established pursuant to this section and pursuant 2,376
to which the entire interest in the motor vehicle, watercraft, or 2,377
outboard motor is held by two persons for their joint lives and 2,378
thereafter by the survivor of them. 2,379
(3) "Watercraft" has the same meaning as in division (A) 2,381
of section 1548.01 of the Revised Code. 2,382
(B)(1) Any two persons may establish in accordance with 2,384
this section joint ownership with right of survivorship in a 2,385
motor vehicle or in a watercraft or outboard motor for which a 2,386
certificate of title is required under Chapter 1548. of the 2,387
Revised Code. 2,388
(2) If two persons wish to establish joint ownership with 2,390
right of survivorship in a motor vehicle or in a watercraft or 2,391
outboard motor that is required to be titled under Chapter 1548. 2,392
of the Revised Code, they may make a joint application for a 2,393
certificate of title under section 4505.06 or 1548.07 of the 2,394
54
Revised Code, as applicable. 2,395
(C) If two persons have established in a certificate of 2,397
title joint ownership with right of survivorship in a motor 2,398
vehicle or a watercraft or outboard motor that is required to be 2,399
titled under Chapter 1548. of the Revised Code, and if one of 2,400
those persons dies, the interest of the deceased person in the 2,401
motor vehicle, watercraft, or outboard motor shall pass to the 2,402
survivor of them upon transfer of title to the motor vehicle or 2,403
watercraft or outboard motor in accordance with section 4505.10 2,404
or 1548.11 of the Revised Code. The motor vehicle, watercraft, 2,405
or outboard motor shall not be considered an estate asset and 2,406
shall not be included and stated in the estate inventory. 2,407
Sec. 2106.18 2106.27. (A) Upon the death of a married 2,416
resident who owned at least one automobile at the time of death, 2,417
the interest of the deceased spouse in up to two automobiles that 2,419
are not transferred to the surviving spouse due to joint
ownership with right of survivorship established under section 2,421
2106.17 2106.26 of the Revised Code, and that are not otherwise 2,422
specifically disposed of by testamentary disposition, may be 2,423
selected by the surviving spouse. This interest shall
immediately pass to the surviving spouse upon transfer of the 2,425
title or titles in accordance with section 4505.10 of the Revised 2,426
Code. The sum total of the appraised values of the automobiles 2,427
selected by a surviving spouse under this division shall not 2,428
exceed forty thousand dollars. Each automobile that passes to a 2,429
surviving spouse under this division shall not be considered an 2,430
estate asset and shall not be included and stated in the estate 2,431
inventory.
(B) The executor or administrator, with the approval of 2,433
the probate court, may transfer title to an automobile owned by 2,434
the decedent to any of the following: 2,435
(1) The surviving spouse, when the automobile is purchased 2,438
by the surviving spouse pursuant to section 2106.16 2106.25 of 2,439
the Revised Code;
55
(2) A distributee; 2,441
(3) A purchaser. 2,443
(C) The executor or administrator may transfer title to an 2,445
automobile owned by the decedent without the approval of the 2,446
probate court to any of the following: 2,447
(1) A legatee entitled to the automobile under the terms 2,450
of the will;
(2) A distributee if the distribution of the automobile is 2,453
made without court order pursuant to section 2113.55 of the
Revised Code; 2,454
(3) A purchaser if the sale of the automobile is made 2,456
pursuant to section 2113.39 of the Revised Code. 2,457
(D) As used in division (A) of this section, "automobile" 2,459
includes a truck if the deceased spouse did not own an automobile 2,461
and if the truck was used as a method of conveyance by the 2,462
deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive. 2,463
Sec. 2106.19 2106.28. (A) Upon the death of a married 2,472
resident who owned at least one watercraft, one outboard motor, 2,473
or one of each at the time of death, the interest of the deceased 2,474
spouse in one watercraft, one outboard motor, or one of each that 2,475
is not otherwise specifically disposed of by testamentary 2,476
disposition and that is selected by the surviving spouse 2,477
immediately shall pass to the surviving spouse upon receipt by 2,478
the clerk of the court of common pleas of both of the following: 2,479
(1) The title executed by the surviving spouse; 2,481
(2) An affidavit sworn by the surviving spouse stating the 2,483
date of the decedent's death, a description of the watercraft, 2,484
outboard motor, or both, its or their approximate value, and that 2,485
the watercraft, outboard motor, or both are not disposed of by 2,486
testamentary disposition. 2,487
The watercraft, outboard motor, or both shall not be 2,489
considered an estate asset and shall not be included and stated 2,490
in the estate inventory. 2,491
56
Transfer of a decedent's interest under this division does 2,493
not affect the existence of any lien against a watercraft or 2,494
outboard motor so transferred. 2,495
(B) Except for a watercraft, outboard motor, or both 2,497
transferred as provided in division (A) of this section, the 2,498
executor or administrator may transfer title to a watercraft or 2,499
outboard motor in the manner provided for transfer of an 2,500
automobile under divisions (B) and (C) of section 2106.18 2106.27 2,502
of the Revised Code.
Sec. 2106.20 2106.31. A surviving spouse is entitled to a 2,511
reimbursement from the estate of the deceased spouse for funeral 2,512
expenses, if paid by the surviving spouse, to the extent that the 2,513
rights of other creditors of the estate will not be prejudiced by 2,514
the reimbursement.
Sec. 2106.22 2106.32. Any antenuptial or AGREEMENT, 2,524
separation agreement, OR WAIVER PURSUANT TO SECTION 2106.13 OF 2,525
THE REVISED CODE to which a decedent was a party is valid unless 2,526
an action to set it aside is commenced within four SIX months 2,527
after the appointment DATE of the executor or administrator of 2,528
the estate DEATH of the decedent, or unless, within the 2,529
four-month period, the validity of the agreement otherwise is 2,530
attacked.
Sec. 2106.24 2106.36. In addition to the rights provided 2,539
in this chapter, a surviving spouse of a decedent who died 2,541
testate or intestate is entitled to any other rights prescribed 2,542
in other chapters of the Revised Code, including, but not limited 2,543
to, any dower rights under Chapters 2103. and 5305. of the
Revised Code. 2,544
Sec. 2107.63. A testator may by will devise, bequeath, or 2,553
appoint real or personal property or any interest in real or 2,554
personal property to a trustee of a trust that is evidenced by a 2,555
written instrument signed by the testator or any other settlor 2,556
either before or on the same date of the execution of the will of 2,557
the testator, that is identified in the will, and that has been 2,558
57
signed, or is signed at any time after the execution of the 2,559
testator's will, by the trustee or trustees identified in the 2,560
will or their successors or by any other person lawfully serving, 2,561
by court appointment or otherwise, as a trustee. 2,562
The property or interest so devised, bequeathed, or 2,564
appointed to the trustee shall become a part of the trust estate, 2,565
shall be subject to the jurisdiction of the court having 2,566
jurisdiction of the trust, and shall be administered in 2,567
accordance with the terms and provisions of the instrument 2,568
creating the trust, including, unless the will specifically 2,569
provides otherwise, any amendments or modifications of the trust 2,570
made in writing before, concurrently with, or after the making of 2,571
the will and prior to the death of the testator. The termination 2,572
of the trust, or its entire revocation prior to the testator's 2,573
death, shall invalidate the devise, bequest, or appointment to 2,574
the trustee. 2,575
This section shall not affect any of the rights accorded to 2,577
a surviving spouse under section 2106.01 2106.02 of the Revised 2,579
Code. This section applies, and shall be construed as applying, 2,580
to the wills of decedents who die on or after the effective date 2,581
of this amendment, regardless of the date of the execution of 2,582
their wills. 2,583
Sec. 2109.32. Every fiduciary's account required by 2,592
section 2109.30 of the Revised Code shall be set for hearing 2,593
before the probate court. The hearing on the account shall be 2,594
set not earlier than thirty days after the filing of the account. 2,595
At the hearing upon an account, the court shall inquire 2,597
into, consider, and determine all matters relative to the account 2,598
and the manner in which the fiduciary has executed his THE 2,599
FIDUCIARY'S trust, including the investment of trust funds, and 2,600
may order the account approved and settled or make any other 2,601
order as THAT the court considers proper. If, at the hearing 2,602
upon an account, the court finds that the fiduciary has fully and 2,603
lawfully administered the estate or trust and has distributed the 2,604
58
assets of the estate or trust in accordance with the law or the 2,605
instrument governing distribution, as shown in the account, the 2,606
court shall order the account approved and settled and may order 2,607
the fiduciary discharged.
The probate court shall not approve the final account of 2,609
any executor or administrator until the following events have 2,610
occurred:
(A) Three months have passed since the death of the 2,612
decedent;
(B) The surviving spouse has filed an election to take 2,614
under or against the will A PETITION FOR THE ELECTIVE SHARE UNDER 2,615
SECTION 2106.11 OF THE REVISED CODE, or the time for making 2,616
FILING the election PETITION has expired. 2,617
Sec. 2109.67. (A) Unless the will otherwise provides and 2,626
subject to division (B) of this section, all expenses incurred in 2,627
connection with the settlement of a decedent's estate, including 2,628
debts, funeral expenses, estate taxes, penalties concerning 2,629
taxes, allowances to a surviving spouse, minor children, or both, 2,630
including, but not limited to, the allowance for support under 2,631
section 2106.13 2106.23 of the Revised Code, fees of attorneys 2,632
and personal representatives, and court costs shall be charged 2,633
against the principal of the estate. 2,634
(B) Unless the will otherwise provides, income from the 2,636
assets of a decedent's estate after the death of the testator and 2,637
before distribution, including income from property used to 2,638
discharge liabilities, shall be determined in accordance with the 2,639
rules applicable to a trustee under Chapter 1340. of the Revised 2,640
Code and distributed as follows: 2,641
(1) To specific legatees and devisees, the income from the 2,643
property bequeathed or devised to them respectively, less 2,644
property taxes, ordinary repairs, interest, and other expenses of 2,645
management and operation of the property, and an appropriate 2,646
portion of taxes imposed on income, excluding taxes on capital 2,647
gains, income in respect of a decedent, and other items allocable 2,648
59
to principal, which accrue during the period of administration; 2,649
(2) To all other legatees, except as provided in division 2,651
(B)(3) of this section, the balance of the income, less the 2,652
balance of property taxes, ordinary repairs, interest, and other 2,653
expenses of management and operation of all property from which 2,654
the estate is entitled to income, and taxes imposed on income, 2,655
excluding taxes on capital gains, income in respect of a 2,656
decedent, and other items allocable to principal, which accrue 2,657
during the period of administration, in proportion to their 2,658
respective interests in the undistributed assets of the estate, 2,659
computed at times of distribution on the basis of inventory 2,660
value; 2,661
(3) A legatee, other than the testator's surviving spouse, 2,664
of a pecuniary legacy not in trust shall not be paid interest on 2,665
the legacy, and the legacy LEGATEE shall not be entitled to 2,666
receive any part of the income received by the estate during the 2,667
period of administration as income on the legacy. A legacy to 2,668
the testator's surviving spouse of a pecuniary amount shall carry 2,669
with it a proportionate part of the income of the estate from the 2,670
testator's death to the date of satisfaction, determined in 2,671
accordance with division (B)(2) of this section. 2,672
Sec. 2113.03. (A) Subject to division (D) of this 2,681
section, an estate may be released from administration under 2,682
division (B) of this section if either of the following applies: 2,683
(1) The value of the assets of the estate is thirty-five 2,685
thousand dollars or less. 2,686
(2) The value of the assets of the estate is one hundred 2,689
thousand dollars or less and either of the following applies: 2,690
(a) The decedent devised and bequeathed in a valid will 2,692
all of the assets of the decedent's estate to a person who is 2,694
named in the will as the decedent's spouse, and the decedent is 2,695
survived by that person. 2,696
(b) The decedent is survived by a spouse whose marriage to 2,698
the decedent was solemnized in a manner consistent with Chapter 2,699
60
3101. of the Revised Code or with a similar law of another state 2,700
or nation, the decedent died without a valid will, and the 2,701
decedent's surviving spouse is entitled to receive all of the 2,702
assets of the decedent's estate under section 2105.06 of the 2,703
Revised Code or by the operation of that section and division 2,705
(B)(1) or (2) of section 2106.13 2106.23 of the Revised Code. 2,706
(B) Upon the application of any interested party, after 2,708
notice of the filing of the application has been given to the 2,709
surviving spouse and heirs at law in the manner and for the 2,710
length of time the probate court directs, and after notice to all 2,711
interested parties by publication in a newspaper of general 2,712
circulation in the county, unless the notices are waived or found 2,713
unnecessary, the court, when satisfied that division (A)(1) or 2,714
(2) of this section is satisfied, may enter an order relieving 2,715
the estate from administration and directing delivery of personal 2,716
property and transfer of real estate to the persons entitled to 2,717
the personal property or real estate. 2,718
For the purposes of this section, the value of an estate 2,721
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 2,722
entirely of money, stocks, bonds, or other property the value of 2,723
which is readily ascertainable, shall be determined by an 2,724
appraiser selected by the applicant, subject to the approval of 2,725
the court. The appraiser's valuation of the property shall be 2,726
reported to the court in the application to relieve the estate 2,727
from administration. The appraiser shall be paid in accordance 2,728
with section 2115.06 of the Revised Code. 2,729
For the purposes of this section, the amount of property to 2,733
be THAT IS delivered or transferred to the surviving spouse,
minor children, or both, of the decedent as the allowance for 2,735
support shall be established in accordance with section 2106.13 2,736
2106.23 of the Revised Code. 2,738
When IF a delivery, sale, or transfer of personal property 2,740
has been ordered from an estate that has been relieved from 2,741
61
administration, the court may appoint a commissioner to execute 2,742
all necessary instruments of conveyance. The commissioner shall 2,743
receipt for the property, distribute the proceeds of the 2,744
conveyance upon court order, and report to the court after 2,745
distribution. 2,746
When IF the decedent died testate, the will shall be 2,748
presented for probate, and, if admitted to probate, the court may 2,749
relieve the estate from administration and order distribution of 2,750
the estate under the will. 2,751
An order of the court relieving an estate from 2,753
administration shall have the same effect as administration 2,754
proceedings in freeing land in the hands of an innocent purchaser 2,755
for value from possible claims of unsecured creditors. 2,756
(C) Any delivery of personal property or transfer of real 2,758
estate pursuant to an order relieving an estate from 2,759
administration is made subject to the limitations pertaining to 2,760
the claims of creditors set forth in divisions (B) and (C) of 2,761
section 2117.06 of the Revised Code. 2,762
(D) The release of an estate from administration under 2,764
this section does not affect any duty of any person to file an 2,765
estate tax return and certificate under division (A) of section 2,766
5731.21 of the Revised Code and does not affect the duties of a 2,767
probate court set forth in that division. 2,768
Sec. 2113.23. When IF letters of administration are 2,777
revoked, when IF an executor or administrator, or administrator 2,779
with the will annexed, is removed, resigns, or dies, when IF a 2,780
will is declared invalid, or when IF an election to take under 2,781
section 2105.06 SECTIONS 2106.02 AND 2106.11 of the Revised Code 2,782
is made by or for a surviving spouse, all previous sales, leases, 2,784
encumbrances, whether of real or personal property, made lawfully 2,785
and in good faith by the executor or administrator, or
administrator with the will annexed, and with good faith on the 2,786
part of the purchasers, and all lawful acts done in the 2,787
settlement of the estate or execution of the will shall be valid 2,788
62
as to such THAT executor, administrator, OR administrator with 2,790
the will annexed, THOSE purchasers for value in good faith,
lessees for value in good faith, AND encumbrancers for value in 2,791
good faith, all other parties dealing with said THAT fiduciary 2,792
for value in good faith, and all parties lawfully claiming by, 2,793
through or under any of them. But HOWEVER, the sums paid out or 2,795
distributed to legatees or other distributees, when IF necessary 2,796
for the proper execution of a will or administration of an
estate, may be recovered from the persons receiving them. 2,797
Sec. 2113.53. At any time after the appointment of an 2,806
executor or administrator, the executor or administrator may 2,807
distribute to the beneficiaries entitled to assets of the estate 2,808
under the will, if there is no action pending to set aside the 2,809
will, or to the heirs entitled to assets of the estate by law, in 2,810
cash or in kind, any part or all of the assets of the estate. 2,811
Each beneficiary or heir is liable to return the assets, or the 2,812
proceeds from the assets, if they are necessary to satisfy the 2,813
ELECTIVE share of a surviving spouse who elects to take against 2,814
the will MAKES AN ELECTION pursuant to section 2106.01 SECTIONS 2,816
2106.02 AND 2106.11 of the Revised Code, or to satisfy any claims 2,817
against the estate. If any AN executor or administrator 2,818
distributes any part of the assets of the estate before the
expiration of the times described in division (E) (A) OR (B) of 2,820
section 2106.01 2106.11 of the Revised Code for the making of an 2,821
election by a surviving spouse, he THE EXECUTOR OR ADMINISTRATOR 2,822
is personally liable to any surviving spouse who subsequently 2,824
elects to take against the will MAKES AN ELECTION. If the 2,825
executor or administrator distributes any part of the assets of 2,826
the estate within three months after the death of the decedent, 2,827
the executor or administrator is personally liable only to those 2,828
claimants who present their claims within that three-month 2,829
period. If the executor or administrator distributes any part of 2,830
the assets of the estate more than three months but less than one 2,831
year after the death of the decedent, the executor or 2,832
63
administrator is personally liable only to those claimants who 2,833
present their claims before the distribution. If the executor or 2,834
administrator distributes any part of the assets of the estate 2,835
more than one year after the death of the decedent, he THE 2,836
EXECUTOR OR ADMINISTRATOR is personally liable only to those 2,838
claimants who present their claims within one year after the 2,839
death of the decedent. The executor or administrator shall be 2,840
liable only to the extent a claim is finally allowed. 2,841
The executor or administrator shall be liable only to the 2,843
extent that the sum of the remaining assets of the estate and the 2,844
assets returned by the beneficiaries or heirs is insufficient to 2,845
satisfy the ELECTIVE share of the surviving spouse and to satisfy 2,846
the claims against the estate. The executor or administrator 2,847
shall not be liable in any case for an amount greater than the 2,848
value of the estate that existed at the time that the 2,849
distribution of assets was made and that was subject to the 2,850
spouse's ELECTIVE share or to the claims. 2,851
Any AN executor or administrator may provide for the 2,853
payment of rejected claims or claims in suit by setting aside a 2,854
sufficient amount of the assets of the estate for paying the 2,855
claims. The assets shall be set aside for the payment of the 2,856
claims in a manner approved by the probate court. Each claimant 2,857
for whom assets are to be set aside shall be given notice, in the 2,858
manner as THAT the court shall order, of the hearing upon the 2,859
application to set aside assets and shall have the right to be 2,860
fully heard as to the nature and amount of the assets to be set 2,861
aside for payment of his THE claim and as to all other conditions 2,863
in connection with the claim. In any case in which the executor 2,864
or administrator may set aside assets as provided in this 2,865
section, the court, upon its own motion or upon application of 2,866
the executor or administrator, as a condition precedent to any 2,867
distribution, may require any beneficiary or heir to give a bond 2,868
to the state with surety approved and in an amount fixed by the 2,869
court, conditioned to secure the return of the assets to be 2,870
64
distributed, or the proceeds from the assets or as much of the 2,871
assets as may be necessary to satisfy the claims that may be 2,872
recovered against the estate, and to indemnify the executor or 2,873
administrator against loss and damage on account of such THE 2,874
distribution. The bond may be in addition to the assets to be 2,875
set aside or partially or wholly in lieu of the assets, as the 2,876
court shall determine. 2,877
Sec. 2113.54. When five months have expired after the 2,886
appointment of an executor or administrator and the surviving 2,887
spouse has made an election under section 2106.01 SECTIONS 2,888
2106.02 AND 2106.11 of the Revised Code, a legatee or distributee 2,889
may apply to the probate court for an order requiring the 2,890
executor or administrator to distribute the assets of the estate, 2,891
either in whole or in part, in cash or in kind. Upon notice to 2,893
the executor or administrator, the court shall inquire into the 2,894
condition of the estate, and, if all claims have been paid, or 2,895
adequate provision has been or can be made for their payment, the 2,896
court shall make such AN order with reference to distribution of 2,897
the estate as THAT the condition of the estate and the protection 2,898
of all parties interested in the estate may demand. The order of 2,899
the court shall provide that assets be set aside for the payment 2,900
of claims rejected within two months or in suit, and each 2,901
claimant for whom assets are to be set aside shall be entitled to 2,902
be fully heard as to the nature and amount of the assets to be 2,903
set aside for payment of his THE claim, and as to all other 2,904
conditions in connection with the claim. Each legatee or
distributee receiving distribution from the estate shall be 2,905
liable to return the assets distributed to him THE LEGATEE OR 2,906
DISTRIBUTEE, or the proceeds from the assets, if they are 2,908
necessary to pay such THOSE claims. The court, upon its own 2,909
motion or upon application of the executor or administrator, as a 2,910
condition precedent to any distribution, may require any legatee 2,911
or distributee to give bond to the state with surety approved and 2,912
in an amount fixed by the court, conditioned as provided in 2,913
65
section 2113.53 of the Revised Code or as may be directed by the 2,914
court. Such THE bond may be in addition to the assets to be set 2,915
aside or partially or wholly in lieu of those assets, as the 2,916
court shall determine.
Sec. 2113.86. (A) Unless a will or another governing 2,925
instrument otherwise provides, and except as otherwise provided 2,926
in this section, a tax shall be apportioned equitably in 2,927
accordance with the provisions of this section among all persons 2,928
interested in an estate in proportion to the value of the 2,929
interest of each person as determined for estate tax purposes. 2,930
(B) Except as otherwise provided in this division, any tax 2,932
that is apportioned against a gift made in a clause of a will 2,933
other than a residuary clause or in a provision of an inter vivos 2,934
trust other than a residuary provision, shall be reapportioned to 2,935
the residue of the estate or trust. It shall be charged in the 2,936
same manner as a general administration expense. However, when a 2,937
portion of the residue of the estate or trust is allowable as a 2,938
deduction for estate tax purposes, the tax shall be reapportioned 2,939
to the extent possible to the portion of the residue that is not 2,940
so allowable. 2,941
(C)(1) A tax shall not be apportioned against an interest 2,943
that is allowable as an estate tax marital or charitable 2,944
deduction, except to the extent that the interest is a part of 2,945
the residue of an estate or trust against which tax is 2,946
reapportioned pursuant to division (B) of this section. 2,947
(2) Estate tax of this state or another jurisdiction shall 2,949
not be reapportioned against an interest that is allowable as a 2,950
deduction for federal estate tax purposes, to the extent that 2,951
there is other property in the estate or trust that is not 2,952
allowable as a deduction for federal estate tax purposes and 2,953
against which estate tax of this state or another jurisdiction 2,954
can be apportioned. 2,955
(D) A tax shall not be apportioned against property that 2,957
passes to a surviving spouse as an elective share under section 2,958
66
2106.01 2106.02 of the Revised Code or as an intestate share 2,959
under section 2105.06 of the Revised Code, to the extent that 2,961
there is other property in the estate that is not allowable as a 2,962
deduction for estate tax purposes against which the tax can be 2,963
apportioned.
(E)(1) Any federal estate tax credit for state or foreign 2,965
death taxes on property that is includible INCLUDABLE in an 2,966
estate for federal estate tax purposes, shall inure to the 2,968
benefit of the persons chargeable with the payment of the state 2,969
or foreign death taxes in proportion to the amount of the taxes 2,970
paid by each person, but any federal estate tax credit for state 2,971
or foreign death taxes inuring to the benefit of a person cannot 2,972
exceed the federal estate tax apportioned to that person. 2,973
(2) Any federal estate tax credit for gift taxes paid by a 2,975
donee of a gift shall inure to the benefit of that donee for 2,976
purposes of this section. 2,977
(3) Credits against tax not covered by division (E)(1) or 2,979
(2) of this section shall be apportioned equitably among persons 2,980
in the manner in which the tax is apportioned among them. 2,981
(F) Any additional estate tax that is due because a 2,983
qualified heir has disposed of qualified farm property in a 2,984
manner not authorized by law or ceased to use any part of the 2,985
qualified farm property for a qualified use, shall be apportioned 2,986
against the interest of the qualified heir. 2,987
(G) If both a present interest and a future interest in 2,989
property are involved, a tax shall be apportioned entirely to the 2,990
principal. This shall be the case even if the future interest 2,991
qualifies for an estate tax charitable deduction, even if the 2,992
holder of the present interest also has rights in the principal, 2,993
and even if the principal is otherwise exempt from apportionment. 2,994
(H) Penalties shall be apportioned in the same manner as a 2,996
tax, and interest on tax shall be apportioned to the income of 2,997
the estate or trust, unless a court directs a different 2,998
apportionment of penalties or interest based on a finding that 2,999
67
special circumstances make an apportionment as provided in this 3,000
division inequitable. 3,001
(I) If any part of an estate consists of property, the 3,003
value of which is included in the gross estate of the decedent by 3,004
reason of section 2044 of the "Internal Revenue Code of 1986," 3,005
100 Stat. 2085, 26 U.S.C.A. 2044, as amended, or of section 3,006
5731.131 of the Revised Code, the estate is entitled to recover 3,007
from the persons holding or receiving the property any amount by 3,008
which the estate tax payable exceeds the estate tax that would 3,009
have been payable if the value of the property had not been 3,010
included in the gross estate of the decedent. This division does 3,011
not apply if a decedent provides otherwise in his THE DECEDENT'S 3,012
will or another governing instrument and the will or instrument 3,013
refers to either section mentioned in this division or to 3,014
qualified terminable interest marital deduction property. 3,015
Sec. 2115.16. Upon the filing of the inventory required by 3,024
section 2115.02 of the Revised Code, the probate court forthwith 3,026
shall set a day, not later than one month after the day the
inventory was filed, for a hearing on the inventory. 3,027
The executor or administrator may serve notice of the 3,029
hearing, or may cause the notice to be served, upon any person 3,030
who is interested in the estate. The probate court, after notice 3,031
to the executor or administrator, either upon the motion of any 3,032
interested party for good cause shown or at its own instance, may 3,033
order that notice of the hearing is to be served upon persons
THAT the court designates. 3,034
For good cause, the hearing may be continued for the time 3,036
that the court considers reasonable. Exceptions to the inventory 3,037
or to the allowance for support provided by section 2106.13 3,038
2106.23 of the Revised Code may be filed at any time prior to 3,040
five days before the date set for the hearing or the date to 3,041
which the hearing has been continued by any person interested in 3,042
the estate or in any of the property included in the inventory, 3,043
but the time limit for the filing of exceptions shall not apply 3,044
68
in case of fraud or concealment of assets. When exceptions are 3,045
filed, notice of them and the time of the hearing on them 3,046
forthwith shall be given to the executor or administrator and his 3,047
THE attorney OF THE EXECUTOR OR ADMINISTRATOR by certified mail 3,048
or by personal service, unless the notice is waived. At the 3,049
hearing, the executor or administrator and any witness may be 3,050
examined under oath. The court shall enter its finding on the 3,051
journal and tax the costs as may be equitable. 3,052
Sec. 2117.25. (A) Every executor or administrator shall 3,061
proceed with diligence to pay the debts of the decedent, and 3,062
shall apply the assets in the following order: 3,063
(A)(1) Costs and expenses of administration; 3,065
(B)(2) Except as provided in section 2117.251 of the 3,067
Revised Code, an amount, not exceeding two thousand dollars, for 3,068
funeral and burial expenses that are included in the bill of a 3,069
funeral director, and funeral expenses other than those in the 3,070
bill of a funeral director that are approved by the probate 3,071
court;
(C)(3) The allowance for support made to the surviving 3,073
spouse, minor children, or both under section 2106.13 2106.23 of 3,075
the Revised Code;
(D)(4) Debts entitled to a preference under the laws of 3,077
the United States; 3,078
(E)(5) Expenses of the last sickness of the decedent; 3,080
(F)(6) Except as provided in section 2117.251 of the 3,082
Revised Code, if the total bill of a funeral director for funeral 3,083
and burial expenses exceeds two thousand dollars, then, in 3,084
addition to the amount described in division (B)(A)(2) of this 3,085
section, an amount, not exceeding one thousand dollars, for 3,086
funeral and burial expenses that are included in the bill and 3,087
that exceed two thousand dollars; 3,088
(G)(7) Personal property taxes and obligations for which 3,090
the decedent was personally liable to the state or any of its 3,091
subdivisions; 3,092
69
(H)(8) Debts for manual labor performed for the decedent 3,094
within twelve months preceding the decedent's death, not 3,095
exceeding three hundred dollars to any one person; 3,096
(I)(9) Except as provided in section 2117.251 of the 3,098
Revised Code, other debts for which claims have been presented 3,099
and finally allowed. 3,100
(B) The part of the bill of a funeral director that 3,102
exceeds the total of three thousand dollars as described in 3,103
divisions (B)(A)(2) and (F)(6) of this section, and the part of a 3,105
claim included in division (H)(A)(8) of this section that exceeds 3,106
three hundred dollars shall be included as a debt under division 3,108
(I) or (J) (A)(9) of this section, depending upon the time when 3,109
the claim for the additional amount is presented. 3,111
(C) Chapters 2113. to 2125. of the Revised Code, relating 3,113
to the manner in which and the time within which claims shall be 3,114
presented, shall apply to claims set forth in divisions 3,116
(B)(A)(2), (F)(6), and (H)(8) of this section. Claims for an 3,118
expense of administration or for the allowance for support need 3,119
not be presented. The executor or administrator shall pay debts 3,120
included in divisions (D)(A)(4) and (G)(7) of this section, of 3,121
which he THE EXECUTOR OR ADMINISTRATOR has knowledge, regardless 3,122
of presentation.
(D) The giving of written notice to an executor or 3,124
administrator of a motion or application to revive an action 3,125
pending against the decedent at the date of death shall be 3,126
equivalent to the presentation of a claim to the executor or 3,127
administrator for the purpose of determining the order of payment 3,128
of any judgment rendered or decree entered in such an THAT 3,129
action. 3,130
(E) No payments shall be made to creditors of one class 3,132
until all those of the preceding class are fully paid or provided 3,133
for. If the assets are insufficient to pay all the claims of one 3,134
class, the creditors of that class shall be paid ratably. 3,135
(F) If it appears at any time that the assets have been 3,137
70
exhausted in paying prior or preferred charges, allowances, or 3,138
claims, such THOSE payments shall be a bar to an action on any 3,139
claim not entitled to such THAT priority or preference. 3,141
Sec. 2117.251. A claim under the bill of a funeral 3,151
director pursuant to section 2117.25 of the Revised Code arises 3,152
subsequent to the death of the decedent and is not in 3,153
satisfaction of a personal obligation of the individual during 3,154
the individual's lifetime. If a decedent during the decedent's 3,155
lifetime has purchased an irrevocable preneed funeral contract 3,156
pursuant to section 1109.75 of the Revised Code, then those 3,158
provisions of section 2117.25 of the Revised Code that relate to 3,159
the bill of a funeral director, including divisions (B)(A)(2), 3,160
(F)(6), and (I)(9) of that section, do not apply to the estate of 3,162
the decedent and the estate is not liable for the funeral 3,163
expenses of the decedent.
Sec. 2127.02. As soon as an executor or administrator 3,172
ascertains that the personal property in his THE hands OF THE 3,173
EXECUTOR OR ADMINISTRATOR is insufficient to pay all the debts of 3,174
the decedent, together with the allowance for support to the 3,175
surviving spouse, minor children, or surviving spouse and minor 3,176
children of the decedent as provided in section 2106.13 2106.23 3,177
of the Revised Code, and the costs of administering the estate, 3,179
he THE EXECUTOR OR ADMINISTRATOR shall commence a civil action in 3,180
the probate court for authority to sell the decedent's real 3,181
property.
Sec. 2127.03. When IF by operation of law or the 3,190
provisions of a will, a legacy is effectual to charge real 3,192
property, and the personal property is insufficient to pay the 3,193
legacy, together with all the debts, the allowance to the 3,194
surviving spouse, minor children, or surviving spouse and minor
children as provided in section 2106.13 2106.23 of the Revised 3,195
Code, and the costs of administering the estate, the executor, 3,196
administrator, or administrator with the will annexed shall 3,197
commence a civil action in the probate court for authority to 3,199
71
sell the real property so charged.
If the executor, administrator, or administrator with the 3,201
will annexed fails to commence the action mentioned in this 3,202
section or section 2127.02 of the Revised Code, the probate court 3,203
in which letters testamentary have been granted, upon its own 3,204
motion or upon motion by a creditor or legatee, shall order the 3,205
executor, administrator, or administrator with the will annexed
to commence such an action, and proceed in the manner prescribed 3,206
in this chapter.
Sec. 2127.04. (A) With the consent of all persons 3,215
entitled to share in an estate upon distribution, the executor, 3,216
administrator, or administrator with the will annexed may, and 3,217
upon the request of these persons shall, commence an action in 3,218
the probate court for authority to sell any part or all of the 3,219
decedent's real estate, even though THE REAL ESTATE IS not 3,220
required to be sold to pay debts or legacies. A guardian may 3,222
make such a request UNDER THIS DIVISION, or give consent, on 3,223
behalf of his THE GUARDIAN'S ward. 3,224
(B) An executor, administrator, or administrator with the 3,226
will annexed may commence an action in the probate court, on his 3,227
THE EXECUTOR OR ADMINISTRATOR'S own motion, to sell any part or 3,229
all of the decedent's real estate, even though it THE REAL ESTATE 3,230
is not required to be sold to pay debts or legacies. The court 3,232
shall not issue an order of sale in the action unless one of the 3,233
following categories SPECIFIED IN DIVISIONS (B)(1)(a), (b), AND 3,234
(c), (B)(2)(a), (b), AND (c), AND (B)(3) OF THIS SECTION applies: 3,236
(1)(a) At least fifty per cent of all the persons 3,238
interested in the real estate proposed to be sold have consented 3,239
to the sale; and, prior. 3,240
(b) PRIOR to the issuance of the order, no written 3,242
objection is filed with the court by any person or persons who 3,243
hold aggregate interests in the interest of the decedent in the 3,244
real estate proposed to be sold, that total in excess of 3,245
twenty-five per cent; and the. 3,246
72
(c) THE court determines that the sale is in the best 3,249
interest of the decedent's estate.
(2)(a) No person's interest in the interest of the 3,251
decedent in the real estate proposed to be sold exceeds ten per 3,252
cent; and, prior. 3,253
(b) PRIOR to the issuance of the order, no written 3,255
objection is filed with the court by any person or persons who 3,256
hold aggregate interests in the interest of the decedent in the 3,257
real estate proposed to be sold, that total in excess of 3,258
twenty-five per cent; and the. 3,259
(c) THE court determines that the sale is in the best 3,261
interest of the decedent's estate. 3,262
(3) The real estate proposed to be sold escheats to the 3,264
state under division (J)(K) of section 2105.06 of the Revised 3,265
Code. 3,266
(C) Notwithstanding any provision of the Revised Code, an 3,268
executor, administrator, or administrator with the will annexed 3,269
shall commence an action in the probate court to sell any part or 3,270
all of the decedent's real estate if any person who is entitled 3,271
to inherit all or part of the real estate cannot be found after a 3,272
due and diligent search. The court shall not issue an order of 3,273
sale in the action unless the sale is in the best interest of the 3,274
person who cannot be found and in the best interest of the 3,275
decedent's estate. 3,276
If a sale is ordered under this division, the costs of its 3,278
administration shall be taken from the proceeds of the sale. 3,279
(D) A surviving spouse who is an executor or administrator 3,281
of the decedent spouse's estate is not disqualified, by reason of 3,282
being executor or administrator, as a person to whom a parcel of 3,283
real estate may be sold pursuant to this section. 3,284
Sec. 2127.31. An order to sell the real property of a 3,293
decedent shall not be granted in an action by an executor or 3,294
administrator, if, after the action is commenced and before the 3,295
order of sale is granted, any person interested in the estate 3,296
73
gives bond to the executor or administrator in a sum with
sureties approved by the probate court, conditioned to pay all 3,297
debts and legacies found due from the estate, the charges of 3,298
administration, and the allowance for support to the surviving 3,299
spouse, minor children, or surviving spouse and minor children of 3,300
the decedent as provided in section 2106.13 2106.23 of the 3,301
Revised Code, insofar as the personal property of the decedent is 3,302
insufficient. If the bond is not given until after the order of
sale is granted, and the executor or administrator in reliance on 3,303
the bond abates the action, the bond shall be binding upon the 3,304
obligors, and may be enforced as though given prior to the 3,305
granting of the order of sale.
Sec. 2127.41. If, after the institution of proceedings for 3,314
the partition of the real property of a decedent, it is found 3,315
that the assets in the hands of the executor or administrator 3,316
probably are insufficient to pay the debts of the estate, 3,317
together with the allowance for support of the surviving spouse, 3,318
minor children, or surviving spouse and minor children as 3,319
provided in section 2106.13 2106.23 of the Revised Code, the 3,320
expenses of administration, and the legacies that are a charge 3,322
upon the real property, the executor or administrator shall make 3,323
a written statement to the probate court of the assets, 3,324
indebtedness, expenses, and legacies, and the court forthwith 3,325
shall ascertain the amount necessary to pay the debts, expenses, 3,326
and legacies and give a certificate of the amount to the executor 3,327
or administrator. 3,328
The executor or administrator then shall present the 3,330
certificate to the court in which the proceedings for partition 3,331
are or have been pending, and, on his THE motion OF THE EXECUTOR 3,333
OR ADMINISTRATOR, the court shall order the amount named in the 3,334
certificate to be paid over to the executor or administrator out 3,335
of the proceeds of the sale of the premises, if thereafter they 3,336
are sold or already have been sold. This section does not 3,337
prohibit an executor or administrator from proceeding to sell 3,338
74
real property belonging to the estate for the payment of debts or 3,339
legacies, although it has been sold on partition or otherwise, or 3,340
the proceeds of the sale have been fully distributed. 3,341
Sec. 2129.07. (A) An authenticated copy of a will 3,350
executed, proved, and allowed in a country other than the United 3,351
States and territories of the United States, and the probate of 3,352
that will shall be produced by the executor, or by a person 3,353
interested in the will, to the probate court of the county in 3,354
which there is any estate upon which the will may operate. The 3,355
court then shall continue the application to admit it to probate 3,356
for two months. Notice of the filing of the application shall be 3,357
given to all persons interested in the will, in a public 3,358
newspaper published in or in general circulation in the county in 3,359
which the application is made, at least three weeks 3,360
consecutively. The first publication shall be at least forty 3,361
days before the time set for the final hearing of the 3,362
application. If on the final hearing, it appears to the court 3,363
that the instrument ought to SHOULD be allowed in this state, it 3,364
shall order the copy to be filed and recorded. The will, and the 3,366
probate and record of it, then shall have the same effect as if 3,367
the will originally had been proved and allowed in that court. 3,368
(B) This section does not give effect to the will of an 3,370
alien different from that which it would have had if originally 3,371
proved and allowed in this state. 3,372
(C) When the copy of the will has been filed and recorded, 3,374
and when IF no ancillary administration proceedings have been had 3,376
or are being had in this state, sections 2106.01 to 2106.08 3,377
2106.14 of the Revised Code, relating to the election of a 3,378
surviving spouse, shall apply IN the same MANNER as in the case 3,380
of resident decedents, except that an election under section 3,382
2106.01 SECTIONS 2106.02 AND 2106.11 of the Revised Code shall 3,383
not be made subject to division (E)(A) OR (B) of that section 3,385
2106.11 OF THE REVISED CODE, but instead shall be made at any 3,386
time after the death of a decedent but not later than six months
75
after the recording of the copy of the will. 3,387
Sec. 2329.83. Sections 2327.01 and 2327.02 and Chapters 3,396
2329. and 2331. of the Revised Code do not impair the right of 3,397
contingent or vested dower, the right to remain in the mansion 3,398
house set forth in section 2106.15 2106.24 of the Revised Code, 3,399
or the mode provided by law for enforcing those rights. 3,400
Sec. 4503.12. Upon the transfer of ownership of a motor 3,409
vehicle, the registration of the motor vehicle expires and the 3,411
original owner immediately shall remove the license plates from 3,412
the motor vehicle, except that:
(A) If a statutory merger or consolidation results in the 3,414
transfer of ownership of a motor vehicle from a constituent 3,415
corporation to the surviving corporation, or if the incorporation 3,417
of a proprietorship or partnership results in the transfer of 3,418
ownership of a motor vehicle from the proprietorship or 3,419
partnership to the corporation, the registration shall be
continued upon the filing by the surviving or new corporation, 3,420
within thirty days of such THE transfer, of an application for an 3,422
amended certificate of registration, unless such THAT 3,423
registration is prohibited by division (D) of section 2935.27, 3,425
division (A) of section 2937.221, division (B) of section 3,426
4507.168, or division (B)(1) of section 4521.10 of the Revised 3,427
Code. The application shall be accompanied by a service fee of 3,428
two dollars and twenty-five cents, a transfer fee of one dollar, 3,429
and the original certificate of registration. Upon a proper 3,430
filing, the registrar of motor vehicles shall issue an amended 3,431
certificate of registration in the name of the new owner. 3,432
(B) If the death of the owner of a motor vehicle results 3,434
in the transfer of ownership of the motor vehicle to the 3,435
surviving spouse of the owner or if a motor vehicle is owned by 3,436
two persons under joint ownership with right of survivorship 3,437
established under section 2106.17 2106.26 of the Revised Code and 3,439
one of those persons dies, the registration shall be continued 3,440
upon the filing by the surviving spouse of an application for an 3,441
76
amended certificate of registration, unless such THAT 3,442
registration is prohibited by division (D) of section 2935.27, 3,443
division (A) of section 2937.221, division (A) of section 3,445
4503.13, division (B) of section 4507.168, or division (B)(1) of 3,446
section 4521.10 of the Revised Code. The application shall be 3,449
accompanied by a service fee of two dollars and twenty-five 3,450
cents, a transfer fee of one dollar, the original certificate of 3,451
registration, and, in relation to a motor vehicle that is owned 3,452
by two persons under joint ownership with right of survivorship 3,453
established under section 2106.17 2106.26 of the Revised Code, by 3,455
a copy of the certificate of title that specifies that the 3,456
vehicle is owned under joint ownership with right of 3,457
survivorship. Upon a proper filing, the registrar shall issue an 3,458
amended certificate of registration in the name of the surviving 3,459
spouse.
(C) If the original owner of a motor vehicle that has been 3,461
transferred makes application for the registration of another 3,462
motor vehicle at any time during the remainder of the 3,463
registration period for which the transferred motor vehicle was 3,464
registered, the owner, unless such THAT registration is 3,465
prohibited by division (D) of section 2935.27, division (A) of 3,467
section 2937.221, division (A) of section 4503.13, division (E) 3,469
of section 4503.234, division (B) of section 4507.168, or 3,470
division (B)(1) of section 4521.10 of the Revised Code, may file 3,472
an application for transfer of the registration and, where IF 3,473
applicable, the license plates, accompanied by a service fee of 3,474
two dollars and twenty-five cents, a transfer fee of one dollar, 3,475
and the original certificate of registration. The transfer of 3,476
the registration and, where IF applicable, the license plates 3,478
from the motor vehicle for which they originally were issued to a 3,479
succeeding motor vehicle purchased by the same person in whose 3,480
name the original registration and license plates were issued 3,481
shall be done within a period not to exceed thirty days. During 3,482
that thirty-day period, the license plates from the motor vehicle
77
for which they originally were issued may be displayed on the 3,483
succeeding motor vehicle, and the succeeding motor vehicle may be 3,484
operated on the public roads and highways in this state. 3,485
At the time of application for transfer, the registrar 3,487
shall compute and collect the amount of tax due on the succeeding 3,488
motor vehicle, based upon the amount that would be due on a new 3,489
registration as of the date on which the transfer is made less a 3,490
credit for the unused portion of the original registration 3,491
beginning on that date. If the credit exceeds the amount of tax 3,492
due on the new registration, no refund shall be made. In 3,493
computing the amount of tax due and credits to be allowed under 3,494
this division, the provisions of division (B)(1)(a) and (b) of 3,495
section 4503.11 of the Revised Code shall apply. As to passenger 3,496
cars, noncommercial vehicles, motor homes, and motorcycles, 3,497
transfers within or between these classes of motor vehicles only 3,498
shall be allowed. If the succeeding motor vehicle is of a 3,499
different class than the motor vehicle for which the registration 3,500
originally was issued, new license plates also shall be issued 3,501
upon the surrender of the license plates originally issued and 3,502
payment of the fees provided in divisions (C) and (D) of section 3,504
4503.10 of the Revised Code. 3,505
(D) The owner of a commercial car having a gross vehicle 3,507
weight or combined gross vehicle weight of more than ten thousand 3,508
pounds may transfer the registration of that commercial car to 3,509
another commercial car the owner owns without transferring 3,510
ownership of the first commercial car, unless registration of the 3,512
second commercial car is prohibited by division (D) of section 3,513
2935.27, division (A) of section 2937.221, division (A) of 3,514
section 4503.13, division (B) of section 4507.168, or division 3,515
(B)(1) of section 4521.10 of the Revised Code. At any time 3,517
during the remainder of the registration period for which the 3,518
first commercial car was registered, the owner may file an 3,519
application for the transfer of the registration and, where IF 3,520
applicable, the license plates, accompanied by a service fee of 3,521
78
two dollars and twenty-five cents, a transfer fee of one dollar, 3,522
and the certificate of registration of the first commercial car. 3,523
The amount of any tax due or credit to be allowed for a transfer 3,524
of registration under this division shall be computed in 3,525
accordance with division (C) of this section. 3,526
No commercial car to which a registration is transferred 3,528
under this division shall be operated on a public road or highway 3,529
in this state until after the transfer of registration is 3,531
completed in accordance with this division. 3,532
(E) Upon application to the registrar or a deputy 3,534
registrar, a person who owns or leases a motor vehicle may 3,536
transfer special license plates assigned to that vehicle to any 3,537
other vehicle that the person owns or leases or that is owned or 3,538
leased by the person's spouse. The application shall be 3,539
accompanied by a service fee of two dollars and twenty-five 3,541
cents, a transfer fee of one dollar, and the original certificate 3,542
of registration. As appropriate, the application also shall be 3,543
accompanied by a power of attorney for the registration of a 3,544
leased vehicle and a written statement releasing the special 3,545
plates to the applicant. Upon a proper filing, the registrar or 3,546
deputy registrar shall assign the special license plates to the 3,547
motor vehicle owned or leased by the applicant and issue a new 3,548
certificate of registration for that motor vehicle. 3,549
As used in division (E) of this section, "special license 3,551
plates" means either of the following: 3,552
(1) Any license plates for which the person to whom the 3,554
license plates are issued must IS REQUIRED TO pay an additional 3,555
fee in excess of the fees prescribed in section 4503.04 of the 3,557
Revised Code, Chapter 4504. of the Revised Code, and the service 3,558
fee prescribed in division (D) or (G) of section 4503.10 of the 3,559
Revised Code;
(2) License plates issued under section 4503.44 of the 3,561
Revised Code. 3,562
Sec. 4505.06. (A) Application for a certificate of title 3,571
79
shall be made in a form prescribed by the registrar of motor 3,572
vehicles, and shall be sworn to before a notary public or other 3,573
officer empowered to administer oaths. The application shall be 3,574
filed with the clerk of the court of common pleas of the county 3,575
in which the applicant resides if the applicant is a resident of 3,576
this state or, if not a resident, in the county in which the 3,577
transaction is consummated. An application for a certificate of 3,579
title may be filed electronically by electronic image 3,580
transmission in any county in which the clerk of the court of 3,581
common pleas permits an application to be filed electronically. 3,582
The signature of an officer empowered to administer oaths that 3,583
appears on an application for a certificate of title, or on any 3,584
other document required to be filed by this chapter that has been 3,585
filed electronically, is not a facsimile signature as defined in 3,586
section 9.10 of the Revised Code. Any payments required by this 3,588
chapter shall be considered as accompanying any electronically 3,589
transmitted application when payment actually is received by the 3,590
clerk. Payment of any fee or taxes may be made by electronic 3,591
transfer of funds.
The application for a certificate of title shall be 3,593
accompanied by the fee prescribed in section 4505.09 of the 3,594
Revised Code; and if a certificate of title previously has been 3,595
issued for the motor vehicle in this state, it shall be 3,596
accompanied by that certificate of title duly assigned, unless 3,597
otherwise provided in this chapter. If a certificate of title 3,598
previously has not been issued for the motor vehicle in this 3,599
state, the application, unless otherwise provided in this 3,600
chapter, shall be accompanied by a manufacturer's or importer's 3,601
certificate or by a certificate of title of another state from 3,603
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 3,604
in another state, the application also shall be accompanied by 3,605
the physical inspection certificate required by section 4505.061 3,606
of the Revised Code. If the application is made by two persons 3,607
80
regarding a motor vehicle in which they wish to establish joint 3,608
ownership with right of survivorship they may do so as provided 3,609
in section 2106.17 2106.26 of the Revised Code. The clerk shall 3,611
retain the evidence of title presented by the applicant and on 3,612
which the certificate of title is issued. The clerk shall use 3,613
reasonable diligence in ascertaining whether or not the facts in 3,614
the application are true by checking the application and 3,615
documents accompanying it with the records of motor vehicles in 3,616
the clerk's office; if satisfied that the applicant is the owner 3,617
of the motor vehicle and that the application is in the proper 3,618
form, the clerk, within five business days after the application 3,619
is filed, shall issue a certificate of title over the clerk's 3,620
signature and sealed with the clerk's seal. For purposes of the 3,621
transfer of a certificate of title, if the clerk is satisfied 3,622
that the secured party has duly discharged a lien notation, but 3,623
has not canceled the lien notation with the clerk of the county 3,624
of origin, the clerk may cancel the lien notation on the 3,625
automated title processing system and notify the clerk of the
county of origin. 3,626
In the case of the sale of a motor vehicle to a general 3,628
buyer or user by a dealer, by a motor vehicle leasing dealer 3,629
selling the motor vehicle to the lessee or, in a case in which 3,630
the leasing dealer subleased the motor vehicle, the sublessee, at 3,631
the end of the lease agreement or sublease agreement, or by a 3,632
manufactured home broker, the certificate of title shall be 3,633
obtained in the name of the buyer by the dealer, leasing dealer, 3,635
or the manufactured home broker, as the case may be, upon 3,636
application signed by the buyer. The certificate of title shall 3,637
be issued within five business days after the application for 3,638
title is filed with the clerk. If the buyer of the motor vehicle 3,639
previously leased the motor vehicle and is buying the motor 3,641
vehicle at the end of the lease pursuant to that lease, the 3,642
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 3,643
81
motor vehicle to the buyer or by the motor vehicle leasing dealer 3,644
who subleased the motor vehicle to the buyer under a sublease 3,645
agreement.
In all other cases, except as provided in division (D)(2) 3,647
of section 4505.11 of the Revised Code, such THOSE certificates 3,648
shall be obtained by the buyer. In all cases of transfer of a 3,651
motor vehicle, the application for A certificate of title shall
be filed within thirty days after the assignment or delivery of 3,652
the motor vehicle. If an application for a certificate of title 3,653
is not filed within that period, the clerk shall collect a fee of 3,654
five dollars for the issuance of the certificate, except that no 3,655
such THE fee shall NOT be required from a motor vehicle salvage 3,657
dealer, as defined in division (A) of section 4738.01 of the 3,658
Revised Code, who immediately surrenders the certificate of title 3,659
for cancellation. The fee shall be in addition to all other fees 3,660
established by this chapter, and shall be retained by the clerk. 3,661
The registrar shall provide, on the certificate of title form 3,662
prescribed by section 4505.07 of the Revised Code, language 3,663
necessary to give evidence of the date on which the assignment or 3,664
delivery of the motor vehicle was made. 3,665
As used in this division, "lease agreement," "lessee," and 3,667
"sublease agreement" have the same meanings as in section 4505.04 3,668
of the Revised Code.
(B) The clerk, except as provided in this section, shall 3,670
refuse to accept for filing any application for a certificate of 3,671
title and shall refuse to issue a certificate of title unless the 3,672
dealer or manufactured home broker or the applicant, in cases in 3,673
which the certificate shall be obtained by the buyer, submits 3,674
with the application payment of the tax levied by or pursuant to 3,675
Chapters 5739. and 5741. of the Revised Code. Upon payment of 3,676
the tax in accordance with division (E) of this section, the 3,677
clerk shall issue a receipt prescribed by the registrar and 3,678
agreed upon by the tax commissioner showing payment of the tax or 3,679
a receipt issued by the commissioner showing the payment of the 3,680
82
tax. When submitting payment of the tax to the clerk, a dealer 3,681
shall retain any discount to which the dealer is entitled under 3,682
section 5739.12 of the Revised Code.
For receiving and disbursing such THE taxes paid to the 3,684
clerk, the clerk may retain a poundage fee of one and one 3,685
one-hundredth per cent, which shall be paid into the certificate 3,686
of title administration fund created by section 325.33 of the 3,687
Revised Code. 3,688
In the case of casual sales of motor vehicles, as defined 3,690
in section 4517.01 of the Revised Code, the price for the purpose 3,692
of determining the tax shall be the purchase price on the 3,693
assigned certificate of title executed by the seller and filed 3,694
with the clerk by the buyer on a form to be prescribed by the 3,695
registrar, which shall be prima-facie evidence of the amount for 3,696
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 3,698
title that the odometer reflects mileage in excess of the 3,699
designed mechanical limit of the odometer, the clerk shall enter 3,700
the phrase "exceeds mechanical limits" following the mileage 3,701
designation. If the transferor indicates on the certificate of 3,702
title that the odometer reading is not the actual mileage, the 3,703
clerk shall enter the phrase "nonactual: warning - odometer 3,705
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 3,707
the transferor, but is not liable for any errors or omissions of 3,708
the clerk or those of the clerk's deputies in the performance of 3,709
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 3,711
transferor shall swear to the true selling price and, except as 3,712
provided in this division, the true odometer reading of the motor 3,713
vehicle. The registrar may prescribe an affidavit in which the 3,714
seller and buyer provide information pertaining to the odometer 3,715
reading of the motor vehicle in addition to that required by this 3,716
section, as such information may be required by the United States 3,717
83
secretary of transportation by rule prescribed under authority of 3,718
subchapter IV of the "Motor Vehicle Information and Cost Savings 3,719
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 3,720
(2) Division (C)(1) of this section does not require the 3,723
giving of information concerning the odometer and odometer 3,724
reading of a motor vehicle when ownership of a motor vehicle is 3,725
being transferred as a result of a bequest, under the laws of 3,726
intestate succession, to a surviving spouse pursuant to section 3,727
2106.17 2106.26, 2106.18 2106.27, or 4505.10 of the Revised Code, 3,729
or in connection with the creation of a security interest. 3,730
(D) When the transfer to the applicant was made in some 3,732
other state or in interstate commerce, the clerk, except as 3,733
provided in this section, shall refuse to issue any certificate 3,734
of title unless the tax imposed by or pursuant to Chapter 5741. 3,736
of the Revised Code has been paid as evidenced by a receipt 3,737
issued by the tax commissioner, or unless the applicant submits 3,738
with the application payment of the tax. Upon payment of the tax 3,739
in accordance with division (E) of this section, the clerk shall 3,740
issue a receipt prescribed by the registrar and agreed upon by 3,742
the tax commissioner, showing payment of the tax. For receiving 3,743
and disbursing such THE taxes paid to the clerk, the clerk may 3,745
retain a poundage fee of one per cent. When the vendor is not 3,746
regularly engaged in the business of selling motor vehicles, the 3,748
vendor shall not be required to purchase a vendor's license or 3,749
make reports concerning such THOSE sales.
(E) The clerk shall accept any payment of a tax in cash, 3,751
or by certified check, draft, or money order payable to the clerk 3,752
and submitted with an application for a certificate of title 3,754
under division (B) or (D) of this section. The clerk also may 3,755
accept payment of the tax by corporate, business, or personal 3,756
check, credit card, electronic transfer or wire transfer, debit 3,757
card, or any other accepted form of payment made payable to the 3,758
clerk. The clerk may require bonds, guarantees, or letters of 3,759
credit to ensure the collection of corporate, business, or 3,760
84
personal checks. Any service fee charged by a third party to a 3,761
clerk for the use of any form of payment may be paid by the clerk 3,762
from the certificate of title administration fund created in 3,763
section 325.33 of the Revised Code, or may be assessed by the 3,764
clerk upon the applicant as an additional fee. Upon collection, 3,765
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 3,766
The clerk shall make a good faith effort to collect any 3,768
payment of taxes due but not made because the payment was 3,769
returned or dishonored, but the clerk is not personally liable 3,770
for the payment of uncollected taxes or uncollected fees. The 3,771
clerk shall notify the tax commissioner of any such payment of 3,772
taxes that is due but not made and shall furnish such information 3,773
to the commissioner as the commissioner requires. The clerk 3,774
shall deduct the amount of taxes due but not paid from the 3,775
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 3,776
may collect taxes due by assessment in the manner provided in 3,777
section 5739.13 of the Revised Code.
Any person who presents payment that is returned or 3,779
dishonored for any reason is liable to the clerk for payment of a 3,780
penalty over and above the amount of the taxes due. The clerk 3,781
shall determine the amount of the penalty, which shall be no 3,782
greater than that amount necessary to compensate the clerk for 3,783
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 3,784
remedies and procedures provided in this section are in addition 3,785
to any other available civil or criminal remedies. Subsequently 3,786
collected penalties, poundage, and title fees, less any title fee 3,788
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 3,789
administration fund. Subsequently collected taxes, less 3,790
poundage, shall be sent by the clerk to the treasurer of state at 3,791
the next scheduled periodic remittance of tax payments, with such 3,792
85
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 3,793
(F) In the following cases, the clerk shall accept for 3,795
filing such THE application PURSUANT TO THIS SECTION and shall 3,797
issue a certificate of title without requiring payment or 3,798
evidence of payment of the tax:
(1) When the purchaser is this state or any of its 3,800
political subdivisions, a church, or an organization whose 3,801
purchases are exempted by section 5739.02 of the Revised Code; 3,802
(2) When the transaction in this state is not a retail 3,804
sale as defined by section 5739.01 of the Revised Code; 3,805
(3) When the purchase is outside this state or in 3,807
interstate commerce and the purpose of the purchaser is not to 3,808
use, store, or consume within the meaning of section 5741.01 of 3,809
the Revised Code; 3,810
(4) When the purchaser is the federal government; 3,812
(5) When the motor vehicle was purchased outside this 3,814
state for use outside this state; 3,815
(6) When the motor vehicle is purchased by a nonresident 3,817
of this state for immediate removal from this state, and will be 3,818
permanently titled and registered in another state, as provided 3,819
by division (B)(23) of section 5739.02 of the Revised Code, and 3,820
upon presentation of a copy of the affidavit provided by that 3,821
section, and a copy of the exemption certificate provided by 3,822
section 5739.03 of the Revised Code. 3,823
The clerk shall forward all payments of taxes, less 3,825
poundage fee, to the treasurer of state in a manner to be 3,826
prescribed by the tax commissioner and shall furnish such 3,827
information to the commissioner as the commissioner requires. 3,828
(G) An application, as prescribed by the registrar and 3,831
agreed to by the tax commissioner, shall be filled out and sworn
to by the buyer of a motor vehicle in a casual sale. The 3,832
application shall contain the following notice in bold lettering: 3,833
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 3,834
86
are required by law to state the true selling price. A false 3,835
statement is in violation of section 2921.13 of the Revised Code 3,837
and is punishable by six months' imprisonment or a fine of up to 3,838
one thousand dollars, or both. All transfers are audited by the 3,839
department of taxation. The seller and buyer must provide any 3,840
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 3,841
(H) The clerk shall accept for filing, pursuant to Chapter 3,844
5739. of the Revised Code, an application for a certificate of 3,845
title for a manufactured home or mobile home without requiring 3,846
payment of any tax pursuant to section 5739.02, 5741.021, 3,847
5741.022, or 5741.023 of the Revised Code, or a receipt issued by 3,848
the tax commissioner showing payment of the tax. The applicant 3,849
shall pay to the clerk a fee of five dollars for each certificate 3,851
of title issued by the clerk for a manufactured or mobile home. 3,852
The clerk shall credit the fee to the county title administration 3,853
fund, and the fee shall be used to pay the expenses of archiving 3,854
such THOSE certificates pursuant to division (A) of section 3,856
4505.08 and division (H)(3) of section 4505.11 of the Revised 3,858
Code. The tax commissioner shall administer any tax on a 3,859
manufactured or mobile home pursuant to Chapters 5739. and 5741. 3,860
of the Revised Code. 3,861
Sec. 4505.10. (A) In the event of the transfer of 3,870
ownership of a motor vehicle by operation of law, as upon 3,871
inheritance, devise or bequest, order in bankruptcy, insolvency, 3,872
replevin, or execution sale, a motor vehicle is sold to satisfy 3,874
storage or repair charges, or repossession is had upon default in 3,875
performance of the terms of a security agreement as provided in 3,876
Chapter 1309. of the Revised Code, the clerk of the court of 3,877
common pleas of the county in which the last certificate of title 3,878
to the motor vehicle was issued, upon the surrender of the prior 3,879
certificate of title or the manufacturer's or importer's 3,880
certificate, or, when that is not possible, upon presentation of 3,881
satisfactory proof to the clerk of ownership and rights of 3,882
87
possession to the motor vehicle, and upon payment of the fee 3,883
prescribed in section 4505.09 of the Revised Code and
presentation of an application for A certificate of title, may 3,884
issue to the applicant a certificate of title to the motor 3,885
vehicle. Only an affidavit by the person or agent of the person 3,886
to whom possession of the motor vehicle has passed, setting forth 3,887
the facts entitling the person to the possession and ownership, 3,889
together with a copy of the journal entry, court order, or 3,890
instrument upon which the claim of possession and ownership is 3,891
founded, is satisfactory proof of ownership and right of 3,892
possession. If the applicant cannot produce that proof of 3,893
ownership, the applicant may apply directly to the registrar of 3,895
motor vehicles and submit the evidence the applicant has, and the 3,896
registrar, if the registrar finds the evidence sufficient, then 3,898
may authorize the clerk to issue a certificate of title. If, 3,899
from the records in the office of the clerk, there appears to be 3,900
any lien on the motor vehicle, the certificate of title shall 3,901
contain a statement of the lien unless the application is 3,902
accompanied by proper evidence of its extinction.
(B) The clerk shall transfer a decedent's interest in one 3,904
or two automobiles to the surviving spouse of the decedent, as 3,906
provided in section 2106.18 2106.27 of the Revised Code, upon 3,907
receipt of the title or titles. An affidavit executed by the 3,909
surviving spouse shall be submitted to the clerk with the title 3,911
or titles. The affidavit shall give the date of death of the
decedent, shall state that each automobile for which the 3,914
decedent's interest is to be so transferred is not disposed of by 3,915
testamentary disposition, and shall provide an approximate value 3,917
for each automobile selected to be transferred by the surviving 3,919
spouse. The affidavit ALSO shall also contain a description for 3,920
OF each automobile for which the decedent's interest is to be so 3,921
transferred. The transfer does not affect any liens upon any 3,922
automobile for which the decedent's interest is so transferred. 3,923
(C) Upon the death of one of the persons who have 3,925
88
established joint ownership with right of survivorship under 3,927
section 2106.17 2106.26 of the Revised Code in a motor vehicle, 3,930
and upon presentation to the clerk of the title and the
certificate of death of the decedent, the clerk shall transfer 3,931
title to the motor vehicle to the survivor. The transfer does 3,932
not affect any liens upon any motor vehicle so transferred. 3,934
Sec. 4549.41. As used in sections 4549.41 to 4549.51 of 3,943
the Revised Code: 3,944
(A) "Person" includes an individual, corporation, 3,946
government, governmental subdivision or agency, business trust, 3,947
estate, trust, partnership, association, or cooperative or any 3,948
other legal entity, whether acting individually or by their 3,949
agents, officers, employees, or representatives. 3,950
(B) "Motor vehicle" means any vehicle driven or drawn by 3,952
mechanical power for use on the public streets, roads, or 3,953
highways. 3,954
(C) "Odometer" means an instrument for measuring and 3,956
recording the total distance which THAT a motor vehicle travels 3,957
while in operation, including any cable, line, or other part 3,959
necessary to make the instrument function properly. Odometer 3,960
does not include any auxiliary odometer designed to be reset by 3,961
the operator of a motor vehicle for the purpose of recording 3,962
mileage on trips. 3,963
(D) "Transfer" means to change ownership of a motor 3,965
vehicle by purchase, by gift, or, except as otherwise provided in 3,966
this division, by any other means. A "transfer" does not include 3,967
a change of ownership as a result of a bequest, under the laws of 3,968
intestate succession, as a result of a surviving spouse's actions 3,969
pursuant to section 2106.18 2106.27 or 4505.10 of the Revised 3,970
Code, as a result of the operation of section 2106.17 2106.26 of 3,972
the Revised Code, or in connection with the creation of a 3,973
security interest.
(E) "Transferor" means the person involved in a transfer, 3,975
who transfers ownership of a motor vehicle. 3,976
89
(F) "Transferee" means the person involved in a transfer, 3,978
to whom the ownership of a motor vehicle is transferred. 3,979
(G) "Service" means to repair or replace an odometer which 3,981
THAT is not properly functioning. 3,982
Sec. 5731.16. (A) For purposes of the tax levied by 3,991
section 5731.02 of the Revised Code, the value of the taxable 3,992
estate shall be determined by deducting from the value of the 3,993
gross estate amounts for the following: 3,994
(1) Funeral expenses; 3,996
(2) Administration expenses, excluding the value of any 3,998
money or property set off and allowed under section 2106.13 3,999
2106.23 of the Revised Code, to the extent that such THOSE 4,001
expenses have been or will be actually paid;
(3) Claims against the estate that are outstanding and 4,003
unpaid as of the date of decedent's death; 4,004
(4) Unpaid mortgages on, or any indebtedness in respect 4,006
of, property if the value of the decedent's interest in the 4,007
property, undiminished by the mortgage or indebtedness, is 4,008
included in the value of the gross estate, as are allowable by 4,009
the laws of this state. 4,010
(B) There shall be deducted in determining the taxable 4,012
estate amounts representing expenses incurred in administering 4,013
property not subject to claims which THAT is included in the 4,014
gross estate, to the same extent such THOSE amounts would be 4,016
allowable as a deduction under division (A) of this section if 4,018
such THAT property were subject to claims and such THOSE amounts 4,019
are paid before the expiration of the period of limitations 4,020
provided for in section 5731.38 of the Revised Code. 4,021
(C) The deduction allowed by this section in the case of 4,023
claims against the estate, unpaid mortgages, or any indebtedness, 4,024
when founded on a promise or agreement, is limited to the extent 4,025
that they were contracted bona fide and for an adequate and full 4,026
consideration in money or money's worth, except that in any case 4,027
in which any such THE claim is founded on a promise or agreement 4,028
90
of the decedent to make a contribution or gift to or for the use 4,030
of any donee described in section 5731.17 of the Revised Code for 4,031
the purposes specified in that section, the deduction is not so 4,032
limited, but is limited to the extent that it would be allowable 4,033
as a deduction under section 5731.17 of the Revised Code if the 4,034
promise or agreement constituted a bequest. 4,035
(D) Any income taxes on income received after the death of 4,037
the decedent, or property taxes not accrued before his THE death 4,039
OF THE DECEDENT, or any estate, succession, legacy, or 4,040
inheritance taxes, shall not be deductible under this section. 4,041
Sec. 5731.37. (A) Taxes levied by this chapter shall be, 4,050
until restricted, transferred, or discharged pursuant to this 4,051
division, until paid, or unless division (A)(5)(b) of section 4,052
5731.21 of the Revised Code applies to them, a lien upon all 4,053
property subject to the taxes. This lien: 4,054
(1) Is discharged, as to property applied to costs and 4,056
expenses of administration, property constituting the allowance 4,057
made to the surviving spouse, minor children, or surviving spouse 4,058
and minor children of the decedent under section 2106.13 2106.23 4,060
of the Revised Code for their support, and all of the property of 4,061
a decedent that is subject to inclusion in the gross estate and 4,062
that has been disclosed to the tax commissioner by the time a 4,063
certificate of discharge is issued; 4,064
(2) Is transferred, to the extent of any such property 4,066
sold by the executor, administrator, or trustee for the purpose 4,067
of paying debts, administration expenses, or taxes of the estate, 4,068
or for any purpose to a bona fide purchaser for an adequate and 4,069
full consideration in money or money's worth, to the money or 4,070
other property received from the purchaser. Knowledge that the 4,071
property is being sold by a fiduciary and that it otherwise would 4,072
be subject to the estate tax lien does not preclude the purchaser 4,073
from being classified as a bona fide purchaser. 4,074
(3) May be, by written authorization of the tax 4,076
commissioner, restricted to all property that is subject to such 4,077
91
THOSE taxes, and not specifically released, transferred to other 4,078
property on conditions acceptable to the tax commissioner, or 4,079
fully discharged, each upon conditions, including payment of a 4,080
reasonable fee, prescribed by rules adopted under section 5703.14 4,081
of the Revised Code, when he THE TAX COMMISSIONER determines that 4,083
any of these actions will not jeopardize the collection of the 4,084
taxes;
(4) Shall be restricted, transferred, or discharged, as 4,086
authorized in division (A)(3) of this section, by the tax 4,087
commissioner, upon order of the probate court after notice to the 4,088
commissioner and any other person whose substantial rights may 4,089
reasonably be affected by the lien and hearing on an application 4,090
of the executor, administrator, trustee, or the owner of an 4,091
interest in any property subject, or reasonably the object of a 4,092
claim to be subject, to the lien, and proof that the collection 4,093
of the taxes will not be jeopardized by the action, and that the 4,094
tax commissioner failed to grant a reasonable request for the 4,095
action within sixty days of his receipt of a written request. 4,096
(B) The executor, administrator, trustee, or other person 4,098
in possession of property, the transfer of which is subject to 4,099
the taxes, or any transferee of the property, except a bona fide 4,100
purchaser for an adequate and full consideration in money or 4,101
money's worth, is personally liable for all the taxes to the 4,102
extent that their collection is reduced by his THE omission OF 4,104
THE EXECUTOR, ADMINISTRATOR, TRUSTEE, OR OTHER PERSON OR OF THE
TRANSFEREE to perform a statutory duty, with interest as provided 4,106
in section 5731.23 of the Revised Code, until they have been 4,107
paid. An administrator, executor, or trustee of any property, 4,108
the transfer of which is subject to the taxes shall deduct the 4,109
taxes from the property, or collect them from any person entitled 4,110
to the property. He THE ADMINISTRATOR, EXECUTOR, OR TRUSTEE 4,111
shall not deliver or be compelled to deliver any property, the 4,113
transfer of which is subject to the taxes, to any person, until 4,114
the taxes on it have been collected, and on any other property of 4,115
92
the same decedent that has been, or is to be, transferred to the 4,116
person or his THE PERSON'S spouse or minor child. He THE 4,117
ADMINISTRATOR, EXECUTOR, OR TRUSTEE may sell so much of the 4,118
estate of the decedent as will enable him THE ADMINISTRATOR, 4,119
EXECUTOR, OR TRUSTEE to pay the taxes in the same manner as for 4,120
the payment of the debts of the decedent. Knowledge that the 4,121
property is being sold by a fiduciary and that it otherwise would 4,122
be subject to the estate tax lien does not preclude the purchaser 4,123
from being classified as a bona fide purchaser. 4,124
(C) If an election is made, pursuant to division (B)(1)(b) 4,126
or (c) of section 5731.011 of the Revised Code to have qualified 4,127
farm property valued at its value for actual qualified use, an 4,128
amount equivalent to the estate tax savings realized in the 4,129
decedent's estate by valuating VALUING the property at its value 4,130
for its actual qualified use, instead of at its fair market value 4,132
pursuant to division (B) of section 5731.01 of the Revised Code, 4,133
shall be a lien in favor of this state on the property for four 4,134
years after the decedent's death, unless it is earlier 4,135
discharged. The tax commissioner may issue a certificate of 4,136
subordination of any lien imposed by this division upon any part 4,137
of the property subject to the lien, if the tax commissioner 4,138
determines that the state will be adequately secured after the 4,139
subordination. 4,140
Section 2. That existing sections 319.54, 1547.54, 4,142
1548.07, 1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 4,144
2105.061, 2106.10, 2106.11, 2106.13, 2106.15, 2106.16, 2106.17, 4,145
2106.18, 2106.19, 2106.20, 2106.22, 2106.24, 2107.63, 2109.32, 4,146
2109.67, 2113.03, 2113.23, 2113.53, 2113.54, 2113.86, 2115.16, 4,148
2117.25, 2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 2127.41, 4,149
2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41, 5731.16, 4,151
and 5731.37 and sections 2106.01, 2106.02, 2106.03, 2106.04,
2106.05, 2106.06, 2106.07, and 2106.08 of the Revised Code are 4,152
hereby repealed.
Section 3. Sections 319.54, 1547.54, 1548.07, 1548.071, 4,154
93
1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 2105.061, 2106.11, 4,155
2106.13, 2106.15, 2106.16, 2106.18, 2106.19, 2106.22, 2107.63, 4,156
2109.32, 2109.67, 2113.03, 2113.23, 2113.53, 2113.54, 2113.86, 4,157
2115.16, 2117.25, 2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 4,159
2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41,
5731.16, and 5731.37 of the Revised Code, as amended by this act; 4,160
sections 2106.10 (2106.21), 2106.11 (2106.22), 2106.13 (2106.23), 4,162
2106.15 (2106.24), 2106.16 (2106.25), 2106.17 (2106.26), 2106.18 4,163
(2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22
(2106.32), and 2106.24 (2106.36) of the Revised Code, as amended 4,165
by this act, for the purpose of adopting new section numbers as 4,166
indicated in parentheses; and new sections 2106.01, 2106.02, 4,167
2106.03, 2106.04, 2106.05, 2106.06, 2106.07, 2106.08, 2106.10, 4,168
2106.11, and 2106.13 and sections 2106.09, 2106.12, and 2106.14
of the Revised Code, as enacted by this act, shall apply to the 4,170
estates of decedents who die on or after the effective date of 4,171
this act.
Section 4. Section 1548.07 of the Revised Code is 4,173
presented in this act as a composite of the section as amended by 4,174
both Sub. H.B. 458 and Am. Sub. S.B. 182 of the 120th General 4,175
Assembly, with the new language of neither of the acts shown in 4,176
capital letters. Section 4503.12 of the Revised Code is 4,177
presented in this act as a composite of the section as amended by 4,178
both Am. H.B. 141 and Am. Sub. S.B. 60 of the 122nd General 4,179
Assembly, with the new language of neither of the acts shown in 4,180
capital letters. Section 4505.06 of the Revised Code is 4,181
presented in this act as a composite of the section as amended by 4,182
both Am. Sub. H.B. 611 and Am. Sub. S.B. 142 of the 122nd General 4,183
Assembly, with the new language of neither of the acts shown in 4,185
capital letters. This is in recognition of the principle stated 4,186
in division (B) of section 1.52 of the Revised Code that such 4,187
amendments are to be harmonized where not substantively 4,188
irreconcilable and constitutes a legislative finding that such is 4,189
the resulting version in effect prior to the effective date of 4,190
94
this act.