As Reported by the Committee of Conference

124th General Assembly
Regular Session
2001-2002
Sub. H. B. No. 345


REPRESENTATIVES Womer Benjamin, Manning, Willamowski, Sulzer, Seitz, Jones, Rhine, Schmidt, Roman, Salerno, Carano, Wilson, Calvert, Barrett, Krupinski, Hollister, Latta, Coates

SENATOR Jacobson



A BILL
To amend sections 1339.66, 1339.68, 1340.22, 1547.54,1
1548.07, 1548.071, 1548.08, 1548.11, 2105.39,2
2106.18, 2107.27, 2107.28, 2109.62, 2113.30,3
2113.61, 2117.25, 4503.12, 4505.06, 4505.10,4
4549.08, and 4549.41; to amend, for the purpose of5
adopting a new section number as indicated in6
parentheses, section 2106.17 (2131.12); and to7
enact sections 1548.072, 2107.06, 2131.13,8
2305.121, and 3923.061 of the Revised Code relative9
to the valuation limit for termination of small10
trusts; transfer on death of a motor vehicle,11
watercraft, or outboard motor; reimbursement for12
payment of a decedent's debt; issuance of a13
certificate of transfer of real property;14
continuing a decedent's business after death;15
establishing an age requirement to witness a will;16
discretionary distributions by a fiduciary; lost,17
spoliated, or destroyed wills; statute of18
limitations for certain revocable trusts; interest19
on proceeds of sickness and accident insurance20
policies due to death; the prospective application21
of Am. Sub. H.B. 242 of the 124th General Assembly;22
and to declare an emergency.23


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1. That sections 1339.66, 1339.68, 1340.22, 1547.54,24
1548.07, 1548.071, 1548.08, 1548.11, 2106.18, 2107.27, 2107.28,25
2109.62, 2113.30, 2113.61, 2117.25, 4503.12, 4505.06, 4505.10,26
4549.08, and 4549.41 be amended; section 2106.17 (2131.12) be27
amended, for the purpose of adopting a new section number as28
indicated in parentheses; and sections 1548.072, 2107.06, 2131.13,29
2305.121, and 3923.061 of the Revised Code be enacted to read as30
follows:31

       Sec. 1339.66.  (A)(1) Upon the filing of a motion by a32
trustee with the court that has jurisdiction over the trust, upon33
the provision of reasonable notice to all beneficiaries who are34
known and in being and who have vested or contingent interests in35
the trust, and after holding a hearing, the court may terminate36
the trust, in whole or in part, if it determines that all of the37
following apply:38

       (a) It is no longer economically feasible to continue the39
trust;.40

       (b) The termination of the trust is for the benefit of the41
beneficiaries;.42

       (c) The termination of the trust is equitable and43
practical;.44

       (d) The current value of the trust is less than fiftyone45
hundred thousand dollars.46

       (2) The existence of a spendthrift or similar provision in a47
trust instrument or will does not preclude the termination of a48
trust pursuant to this section.49

       (B) If property is to be distributed from an estate being50
probated to a trust and the termination of the trust pursuant to51
this section does not clearly defeat the intent of the testator,52
the probate court has jurisdiction to order the outright53
distribution of the property or to make the property custodial54
property under sections 1339.31 to 1339.39 of the Revised Code. A55
probate court may so order whether the application for the order56
is made by an inter vivos trustee named in the will of the57
decedent or by a testamentary trustee.58

       Sec. 1339.68.  (A) As used in this section:59

       (1) "Disclaimant" means any person, any guardian or personal60
representative of a person or estate of a person, or any61
attorney-in-fact or agent of a person having a general or specific62
authority to act granted in a written instrument, who is any of63
the following:64

       (a) With respect to testamentary instruments and intestate65
succession, an heir, next of kin, devisee, legatee, donee, person66
succeeding to a disclaimed interest, surviving joint tenant,67
surviving tenant by the entireties, surviving tenant of a tenancy68
with a right of survivorship, beneficiary under a testamentary69
instrument, or person designated to take pursuant to a power of70
appointment exercised by a testamentary instrument;71

       (b) With respect to nontestamentary instruments, a grantee,72
donee, person succeeding to a disclaimed interest, surviving joint73
tenant, surviving tenant by the entireties, surviving tenant of a74
tenancy with a right of survivorship, beneficiary under a75
nontestamentary instrument, or person designated to take pursuant76
to a power of appointment exercised by a nontestamentary77
instrument;78

       (c) With respect to fiduciary rights, privileges, powers,79
and immunities, a fiduciary under a testamentary or80
nontestamentary instrument. This section does not authorize a81
fiduciary to disclaim the rights of beneficiaries unless the82
instrument creating the fiduciary relationship authorizes such a83
disclaimer.84

       (d) Any person entitled to take an interest in property upon85
the death of a person or upon the occurrence of any other event.86

       (2) "Property" means all forms of property, real and87
personal, tangible and intangible.88

       (B)(1) A disclaimant, other than a fiduciary under an89
instrument who is not authorized by the instrument to disclaim the90
interest of a beneficiary, may disclaim, in whole or in part, the91
succession to any property by executing and by delivering, filing,92
or recording a written disclaimer instrument in the manner93
provided in this section.94

       (2) A disclaimant who is a fiduciary under an instrument may95
disclaim, in whole or in part, any right, power, privilege, or96
immunity, by executing and by delivering, filing, or recording a97
written disclaimer instrument in the manner provided in this98
section.99

       (3) The written instrument of disclaimer shall be signed and100
acknowledged by the disclaimant and shall contain all of the101
following:102

       (a) A reference to the donative instrument;103

       (b) A description of the property, part of property, or104
interest disclaimed, and of any fiduciary right, power, privilege,105
or immunity disclaimed;106

       (c) A declaration of the disclaimer and its extent.107

       (4) The guardian of the estate of a minor or an incompetent,108
or the personal representative of a deceased person, with the109
consent of the probate division of the court of common pleas, may110
disclaim, in whole or in part, the succession to any property, or111
interest in property, that the ward, if an adult and competent, or112
the deceased, if living, might have disclaimed. The guardian or113
personal representative, or any interested person may file an114
application with the probate division of the court of common pleas115
that has jurisdiction of the estate, asking that the court order116
the guardian or personal representative to execute and deliver,117
file, or record the disclaimer on behalf of the ward or estate.118
The court shall order the guardian or personal representative to119
execute and deliver, file, or record the disclaimer if the court120
finds, upon hearing after notice to interested parties and such121
other persons as the court shall direct, that:122

       (a) It is in the best interests of those interested in the123
estate of the person and of those who will take the disclaimed124
interest;125

       (b) It would not materially, adversely affect the minor or126
incompetent, or the beneficiaries of the estate of the decedent,127
taking into consideration other available resources and the age,128
probable life expectancy, physical and mental condition, and129
present and reasonably anticipated future needs of the minor or130
incompetent or the beneficiaries of the estate of the decedent.131

       A written instrument of disclaimer ordered by the court under132
this division shall be executed and be delivered, filed, or133
recorded within the time and in the manner in which the person134
could have disclaimed if the person were living, an adult, and135
competent.136

       (C) A partial disclaimer of property that is subject to a137
burdensome interest created by the donative instrument is not138
effective unless the disclaimed property constitutes a gift that139
is separate and distinct from undisclaimed gifts.140

       (D) The disclaimant shall deliver, file, or record the141
disclaimer, or cause the same to be done, not later than nine142
months after the latest of the following dates:143

       (1) The effective date of the donative instrument if both144
the taker and the taker's interest in the property are finally145
ascertained on that date;146

       (2) The date of the occurrence of the event upon which both147
the taker and the taker's interest in the property become finally148
ascertainable;149

       (3) The date on which the disclaimant attains twenty-one150
years of age or is no longer an incompetent, without tendering or151
repaying any benefit received while the disclaimant was under152
twenty-one years of age or an incompetent, and even if a guardian153
of a minor or incompetent had filed an application pursuant to154
division (B)(4) of this section and the probate division of the155
court of common pleas involved did not consent to the guardian156
executing a disclaimer.157

       (E) No disclaimer instrument is effective under this section158
if either of the following applies under the terms of the159
disclaimer instrument:160

       (1) The disclaimant has power to revoke the disclaimer;.161

       (2) The disclaimant may transfer, or direct to be162
transferred, to self the entire legal and equitable ownership of163
the property subject to the disclaimer instrument.164

       (F)(1) Subject to division (F)(2) of this section, if the165
interest disclaimed is created by a nontestamentary instrument,166
the disclaimer instrument shall be delivered personally or by167
certified mail to the trustee or other person who has legal title168
to, or possession of, the property disclaimed.169

       (2) If the interest disclaimed is created by a testamentary170
instrument, by intestate succession, or by a transfer on death171
deed pursuant to section 5302.22 of the Revised Code, or by a172
certificate of title to a motor vehicle, watercraft, or outboard173
motor that evidences ownership of the motor vehicle, watercraft,174
or outboard motor that is transferable on death pursuant to175
section 2131.13 of the Revised Code, the disclaimer instrument176
shall be filed in the probate division of the court of common177
pleas in the county in which proceedings for the administration of178
the decedent's estate have been commenced, and an executed copy of179
the disclaimer instrument shall be delivered personally or by180
certified mail to the personal representative of the decedent's181
estate.182

       (3) If no proceedings for the administration of the183
decedent's estate have been commenced, the disclaimer instrument184
shall be filed in the probate division of the court of common185
pleas in the county in which proceedings for the administration of186
the decedent's estate might be commenced according to law. The187
disclaimer instrument shall be filed and indexed, and fees188
charged, in the same manner as provided by law for an application189
to be appointed as personal representative to administer the190
decedent's estate. The disclaimer is effective whether or not191
proceedings thereafter are commenced to administer the decedent's192
estate. If proceedings thereafter are commenced for the193
administration of the decedent's estate, they shall be filed194
under, or consolidated with, the case number assigned to the195
disclaimer instrument.196

       (4) If an interest in real estate is disclaimed, an executed197
copy of the disclaimer instrument also shall be recorded in the198
office of the recorder of the county in which the real estate is199
located. The disclaimer instrument shall include a description of200
the real estate with sufficient certainty to identify it, and201
shall contain a reference to the record of the instrument that202
created the interest disclaimed. If title to the real estate is203
registered under Chapters 5309. and 5310. of the Revised Code, the204
disclaimer interest shall be entered as a memorial on the last205
certificate of title. A spouse of a disclaimant has no dower or206
other interest in the real estate disclaimed.207

       (G) Unless the donative instrument expressly provides that,208
if there is a disclaimer, there shall not be any acceleration of209
remainders or other interests, the property, part of property, or210
interest in property disclaimed, and any future interest that is211
to take effect in possession or enjoyment at or after the212
termination of the interest disclaimed, shall descend, be213
distributed, or otherwise be disposed of, and shall be214
accelerated, in the following manner:215

       (1) If intestate or testate succession is disclaimed, as if216
the disclaimant had predeceased the decedent;217

       (2) If the disclaimant is one designated to take pursuant to218
a power of appointment exercised by a testamentary instrument, as219
if the disclaimant had predeceased the donee of the power;220

       (3) If the donative instrument is a nontestamentary221
instrument, as if the disclaimant had died before the effective222
date of the nontestamentary instrument;223

       (4) If the disclaimer is of a fiduciary right, power,224
privilege, or immunity, as if the right, power, privilege, or225
immunity was never in the donative instrument.226

       (H) A disclaimer pursuant to this section is effective as227
of, and relates back for all purposes to, the date upon which the228
taker and the taker's interest have been finally ascertained.229

       (I) A disclaimant who has a present and future interest in230
property, and disclaims the disclaimant's present interest in231
whole or in part, is considered to have disclaimed the232
disclaimant's future interest to the same extent, unless a233
contrary intention appears in the disclaimer instrument or the234
donative instrument. A disclaimant is not precluded from235
receiving, as an alternative taker, a beneficial interest in the236
property disclaimed, unless a contrary intention appears in the237
disclaimer instrument or in the donative instrument.238

       (J) The disclaimant's right to disclaim under this section239
is barred if, before the expiration of the period within which the240
disclaimant may disclaim the interest, the disclaimant does any of241
the following:242

       (1) Assigns, conveys, encumbers, pledges, or transfers, or243
contracts to assign, convey, encumber, pledge, or transfer, the244
property or any interest in it;245

       (2) Waives in writing the disclaimant's right to disclaim246
and executes and delivers, files, or records the waiver in the247
manner provided in this section for a disclaimer instrument;248

       (3) Accepts the property or an interest in it;249

       (4) Permits or suffers a sale or other disposition of the250
property pursuant to judicial action against the disclaimant.251

       (K) A fiduciary's application for appointment or assumption252
of duties as a fiduciary does not waive or bar the disclaimant's253
right to disclaim a right, power, privilege, or immunity.254

       (L) The right to disclaim under this section exists255
irrespective of any limitation on the interest of the disclaimant256
in the nature of a spendthrift provision or similar restriction.257

       (M) A disclaimer instrument or written waiver of the right258
to disclaim that has been executed and delivered, filed, or259
recorded as required by this section is final and binding upon all260
persons.261

       (N) The right to disclaim and the procedures for disclaimer262
established by this section are in addition to, and do not exclude263
or abridge, any other rights or procedures existing under any264
other section of the Revised Code or at common law to assign,265
convey, release, refuse to accept, renounce, waive, or disclaim266
property.267

       (O)(1) No person is liable for distributing or disposing of268
property in a manner inconsistent with the terms of a valid269
disclaimer if the distribution or disposition is otherwise proper270
and the person has no actual knowledge of the disclaimer.271

       (2) No person is liable for distributing or disposing of272
property in reliance upon the terms of a disclaimer that is273
invalid because the right of disclaimer has been waived or barred274
if the distribution or disposition is otherwise proper and the275
person has no actual knowledge of the facts that constitute a276
waiver or bar to the right to disclaim.277

       (P)(1) A disclaimant may disclaim pursuant to this section278
any interest in property that is in existence on September 27,279
1976, if either the interest in the property or the taker of the280
interest in the property is not finally ascertained on that date.281

       (2) No disclaimer executed pursuant to this section destroys282
or diminishes an interest in property that exists on September 27,283
1976, in any person other than the disclaimant.284

       Sec. 1340.22.  (A) Unless the governing instrument285
conferring the powers specifically refers to this section and286
states that this section does not apply and except as provided in287
divisions (B), (C), and (D) of this section, any of the following288
powers conferred upon a fiduciary by the governing instrument289
cannot be exercised by the fiduciary:290

       (1) The power to make any discretionary distribution of291
either principal or income to or for the benefit of the fiduciary292
in the fiduciary's individual capacity;293

       (2) The power to make any discretionary distribution of294
either principal or income to satisfy any of the fiduciary's legal295
obligations in the fiduciary's individual capacity for support or296
other purposes;297

       (3) The power to make any discretionary distribution of298
either principal or income to or for the benefit of one or more299
beneficiaries to the extent that the fiduciary would or could300
receive a similar distribution in the fiduciary's individual301
capacity under any governing instrument from the beneficiary or302
beneficiaries acting as a fiduciary;303

       (4) The power to make any discretionary distribution of304
either principal or income to or for the benefit of one or more305
beneficiaries who possess both the right to remove the fiduciary306
and the right to appoint a successor fiduciary that may include307
but is not limited to the beneficiary, any of the beneficiaries,308
or any related or subordinate person, within the meaning of309
section 672(c) of the "Internal Revenue Code of 1986," 100 Stat.310
2085, 26 U.S.C. 672(c), with respect to the beneficiary or any of311
the beneficiaries, if the successor fiduciary has been appointed312
by the exercise of both of those rights by the beneficiary or313
beneficiaries.314

       (B)(1) If division (A)(1), (3), or (4) of this section315
prohibits a fiduciary from exercising any power conferred by the316
governing instrument, the fiduciary, notwithstanding division317
(A)(1), (3), or (4) of this section, may exercise the power to the318
extent set forth in the governing instrument, provided that the319
exercise of that power, in all events, shall be limited to an320
ascertainable standard.321

       (2) Any power conferred upon a fiduciary that permits the322
fiduciary to make discretionary distributions of either principal323
or income and that is expressed in terms of a beneficiary's324
health, education, support, comfort, care, comfort and support,325
support in reasonable comfort, support in accustomed manner of326
living, maintenance, maintenance in health and reasonable comfort,327
or any combination of those factors, is a power conferred upon the328
fiduciary, the exercise of which is reasonably measurable in terms329
of, and limited by, an ascertainable standard related to the330
health, education, support, and maintenance of the beneficiary.331

       (C) Any fiduciary who is authorized to exercise one or more332
powers set forth in a governing instrument may exercise any of333
those powers that the fiduciary is not prohibited from exercising334
because of the operation of division (A) of this section even335
though one or more other fiduciaries under the governing336
instrument is prohibited from exercising the power because of the337
operation of division (A) of this section.338

       (D) Any power conferred upon a fiduciary that the fiduciary339
cannot exercise because of the operation of division (A) of this340
section may be exercised by a special fiduciary appointed by a341
court of competent jurisdiction. Upon the application of any342
party in interest, the appropriate probate court or general343
division of the appropriate court of common pleas may appoint a344
special fiduciary. Upon the appointment of a special fiduciary345
under this division, the special fiduciary is qualified to346
exercise any power set forth in the governing instrument during347
the period of time that the court designates.348

       (E) This section does not apply to any of the following:349

       (1) Any purely discretionary power to distribute either350
principal or income to or for the benefit of a beneficiary, other351
than a beneficiary who is also a fiduciary, that is exercisable in352
a fiduciary capacity in the sole and absolute discretion of the353
fiduciary and without any other direction or limitation as to its354
exercise or use set forth in the governing instrument;355

       (2) Any power of appointment or withdrawal that specifically356
is granted in the governing instrument to a beneficiary and that357
is exercisable in an individual capacity but not in a fiduciary358
capacity;359

       (3) Any trust during the time that the trust is revocable or360
amendable by its settlor;361

       (4) Any power held by a decedent's or settlor's spouse who362
is the trustee under a decedent's trust for which a marital363
deduction for estate tax purposes has been allowed, except a trust364
or portion of a trust regarding which a special election for365
qualified terminable interest property has been made as provided366
in section 2652(a)(3) of the "Internal Revenue Code of 1986," 100367
Stat. 2085, 26 U.S.C. 2652(a)(3);368

       (5)(a) Subject to divisions (E)(5)(b) and (c) of this369
section, any irrevocable trust created under a governing370
instrument executed before the expiration of three years after the371
effective date of this amendment, if all of the parties in372
interest elect affirmatively not to be subject to the application373
of this section through a written instrument delivered to the374
fiduciary.375

       (b) In the case of a testamentary trust, the election376
described in division (E)(5)(a) of this section shall be filed377
with the probate court in which the will was admitted to probate.378

       (c) All of the parties in interest shall make the election379
described in division (E)(5)(a) of this section on or before the380
later of the expiration of three years after the effective date of381
this amendment or three years after the date on which the trust382
becomes irrevocable.383

       (d) As used in division (E)(5) of this section, "party in384
interest" does not include a contingent remainder beneficiary and385
means any of the following:386

       (i) Each fiduciary then serving;387

       (ii) Each current beneficiary then in existence or, if that388
beneficiary has not attained the age of majority or otherwise is389
incapacitated, the beneficiary's legal representative under390
applicable law or the attorney in fact of the current beneficiary391
under a durable power of attorney that is sufficient to grant the392
authority under division (E)(5) of this section;393

       (iii) Each remainder beneficiary then in existence or, if394
that remainder beneficiary has not attained the age of majority or395
otherwise is incapacitated, the remainder beneficiary's legal396
representative under applicable law or the attorney in fact of the397
remainder beneficiary under a durable power of attorney that is398
sufficient to grant the authority under division (E)(5) of this399
section.400

       Sec. 1547.54.  (A)(1) The owner of every watercraft401
requiring registration under this chapter shall file an402
application for a triennial registration certificate with the403
chief of the division of watercraft on forms that shall be404
provided by the chief or by an electronic means approved by the405
chief. The application shall be signed by the following:406

       (a) If the watercraft is owned by two persons under joint407
ownership with right of survivorship established under section408
2106.172131.12 of the Revised Code, by both of those persons as409
owners of the watercraft. The signatures may be done by410
electronic signature if the owners themselves are renewing the411
registration and there are no changes in the registration412
information since the issuance of the immediately preceding413
registration certificate. In all other instances, the signatures414
mustshall be done manually.415

       (b) If the watercraft is owned by a minor, by the minor and416
a parent or legal guardian. The signatures may be done by417
electronic signature if the parent or legal guardian and the minor418
themselves are renewing the registration and there are no changes419
in the registration information since the issuance of the420
immediately preceding registration certificate. In all other421
instances, the signatures mustshall be done manually.422

       (c) In all other cases, by the owner of the watercraft. The423
signature may be done by electronic signature if the owner him or424
herself is renewing the registration and there are no changes in425
the registration information since the issuance of the immediately426
preceding registration certificate. In all other instances, the427
signatures mustshall be done manually.428

       (2) An application for a triennial registration of a429
watercraft filed under division (A)(1) of this section shall be430
accompanied by the following fee:431

       (a) For canoes, kayaks, rowboats, and inflatable watercraft,432
twelve dollars;433

       (b) For class A watercraft, including motorized canoes,434
thirty dollars;435

       (c) For class 1 watercraft, forty-five dollars;436

       (d) For class 2 watercraft, sixty dollars;437

       (e) For class 3 watercraft, seventy-five dollars;438

       (f) For class 4 watercraft, ninety dollars.439

       (3) For the purpose of registration, any watercraft operated440
by means of power, sail, or any other mechanical or electrical441
means of propulsion, except motorized canoes, shall be registered442
by length as prescribed in this section.443

       (4) If an application for registration is filed by two444
persons as owners under division (A)(1)(a) of this section, the445
person who is listed first on the title shall serve as and perform446
the duties of the "owner" and shall be considered the person "in447
whose name the watercraft is registered" for purposes of divisions448
(B) to (Q) of this section and for purposes of all other sections449
in this chapter.450

       (B) All registration certificates are valid for three years451
and are renewable on a triennial basis unless sooner terminated or452
discontinued in accordance with this chapter. The renewal date453
shall be printed on the registration certificate. A registration454
certificate may be renewed by the owner in the manner prescribed455
by the chief. All fees shall be charged according to a proration456
of the time remaining in the registration cycle to the nearest457
year.458

       (C) In addition to the fees set forth in this section, the459
chief, or any authorized agent, shall charge an additional fee of460
three dollars for any registration certificate the chief or461
authorized agent issues. When the registration certificate is462
issued by an authorized agent, the additional fee of three dollars463
shall be retained by the issuing agent. When the registration464
certificate is issued by the chief, the additional fee of three465
dollars shall be deposited to the credit of the waterways safety466
fund established in section 1547.75 of the Revised Code.467

       (D) Upon receipt of the application in approved form, the468
chief shall enter the same upon the records of the office of the469
division, assign a number to the watercraft if a number is470
required under section 1547.53 of the Revised Code, and issue to471
the applicant a registration certificate. If a number is assigned472
by the chief, it shall be set forth on the certificate. The473
registration certificate shall be on the watercraft for which it474
is issued and available at all times for inspection whenever the475
watercraft is in operation, except that livery operators may476
retain the registration certificate at the livery where it shall477
remain available for inspection at all times.478

       (E) No person shall issue or be issued a registration479
certificate for a watercraft that is required to be issued a480
certificate of title under Chapter 1548. of the Revised Code481
except upon presentation of a certificate of title for the482
watercraft as provided in that chapter, proof of current483
documentation by the United States coast guard, a renewal484
registration form provided by the division of watercraft, or a485
certificate of registration issued under this section that has486
expired if there is no change in the ownership or description of487
the watercraft.488

       (F) Whenever the ownership of a watercraft changes, a new489
application form together with the prescribed fee shall be filed490
with the chief or the chief's agent and a new registration491
certificate shall be issued. The application shall be signed492
manually by the person or persons specified in division (A)(1)(a)493
to (c) of this section and shall be accompanied by a two-dollar494
transfer fee. Any remaining time on the registration shall be495
transferred. An authorized agent of the chief shall charge an496
additional fee of three dollars, which shall be retained by the497
issuing agent. If the certificate is issued by the chief, an498
additional fee of three dollars for each certificate issued shall499
be collected.500

       (G) If an agency of the United States has in force an501
overall system of identification numbering for watercraft or502
certain types of watercraft within the United States, the503
numbering system employed by the division shall be in conformity504
with that system.505

       (H) The chief may assign any registration certificates to506
any authorized agent for the assignment thereofof the507
registration certificates. If a person accepts that508
authorization, the person may be assigned a block of numbers and509
certificates therefor that upon assignment, in conformity with510
this chapter and Chapter 1548. of the Revised Code and with rules511
of the division, shall be valid as if assigned directly by the512
division. Any person so designated as an agent by the chief shall513
post with the division security as may be required by the director514
of natural resources. The chief may issue an order temporarily or515
permanently restricting or suspending an agent's authorization516
without a hearing if the chief finds that the agent has violated517
this chapter or Chapter 1548. of the Revised Code, rules adopted518
under them, or any agreements prescribed by the chief.519

       (I) All records of the division made or kept pursuant to520
this section shall be public records. Those records shall be521
available for inspection at reasonable hours and in a manner522
compatible with normal operations of the division.523

       (J) The owner shall furnish the division notice within524
fifteen days of the following:525

       (1) The transfer, other than through the creation of a526
security interest in any watercraft, of all or any part of the527
owner's interest or, if the watercraft is owned by two persons528
under joint ownership with right of survivorship established under529
section 2106.172131.12 of the Revised Code, of all or any part of530
the joint interest of either of the two persons. The transfer531
shall not terminate the registration certificate.532

       (2) Any change in the address appearing on the certificate533
and, as a part of the notification, shall furnish the chief with534
the owner's new address;535

       (3) The destruction or abandonment of the watercraft.536

       (K) The chief may issue duplicate registration certificates537
or duplicate tags to owners of currently registered watercraft,538
the fee for which shall be four dollars.539

       (L) If the chief finds that a registration certificate540
previously issued to an owner is in error to a degree that would541
impair its basic purpose and use, the chief may issue a corrected542
certificate to the owner without charge.543

       (M) No authorized agent shall issue and no person shall544
receive or accept from an authorized agent a registration545
certificate assigned to the authorized agent under division (H) of546
this section unless the exact month, day, and year of issue are547
plainly written thereonon the certificate by the agent.548
Certificates issued with incorrect dates of issue are void from549
the time they are issued.550

       (N) The chief, in accordance with Chapter 119. of the551
Revised Code, shall adopt rules governing the renewal of552
watercraft registrations by electronic means.553

       (O) As used in this section:554

       (1) "Disabled veteran" means a person who is included in555
either of the following categories:556

       (a) Because of a service-connected disability, has been or557
is awarded funds for the purchase of a motor vehicle under the558
"Disabled Veterans' and Servicemen's Automobile Assistance Act of559
1970," 84 Stat. 1998, 38 U.S.C. 1901, and amendments thereto;560

       (b) Has a service-connected disability rated at one hundred561
per cent by the veterans administration.562

       (2) "Prisoner of war" means any regularly appointed,563
enrolled, enlisted, or inducted member of the military forces of564
the United States who was captured, separated, and incarcerated by565
an enemy of the United States at any time, and any regularly566
appointed, enrolled, or enlisted member of the military forces of567
Great Britain, France, Australia, Belgium, Brazil, Canada, China,568
Denmark, Greece, the Netherlands, New Zealand, Norway, Poland,569
South Africa, or the republics formerly associated with the Union570
of Soviet Socialist Republics or Yugoslavia who was a citizen of571
the United States at the time of the appointment, enrollment, or572
enlistment, and was captured, separated, and incarcerated by an573
enemy of this country during World War II.574

       (P) Any disabled veteran, congressional medal of honor575
awardee, or prisoner of war may apply to the chief for a576
certificate of registration, or for a renewal of the certificate577
of registration, without the payment of any fee required by this578
section. The application for a certificate of registration shall579
be accompanied by evidence of disability or by documentary580
evidence in support of a congressional medal of honor that the581
chief requires by rule. The application for a certificate of582
registration by any person who has been a prisoner of war shall be583
accompanied by written evidence in the form of a record of584
separation, a letter from one of the armed forces of a country585
listed in division (O)(2) of this section, or other evidence that586
the chief may require by rule, that the person was honorably587
discharged or is currently residing in this state on active duty588
with one of the branches of the armed forces of the United States,589
or was a prisoner of war and was honorably discharged or received590
an equivalent discharge or release from one of the armed forces of591
a country listed in division (O)(2) of this section.592

       (Q) Annually by the fifteenth day of January, the director593
of natural resources shall determine the amount of fees that would594
have been collected in the prior calendar year for each595
certificate of registration issued or renewed pursuant to division596
(P) of this section and shall certify the total amount of foregone597
revenue to the director of budget and management for598
reimbursement. The director of budget and management shall599
transfer the amount certified from the general revenue fund to the600
waterways safety fund created pursuant to section 1547.75 of the601
Revised Code.602

       Sec. 1548.07.  (A) An application for a certificate of title603
shall be sworn to before a notary public or other officer604
empowered to administer oaths by the lawful owner or purchaser of605
the watercraft or outboard motor and shall contain the following606
information in the form and together with any other information607
that the chief of the division of watercraft may require:608

       (1) Name, address, and social security number or employer's609
tax identification number of the applicant;610

       (2) Statement of how the watercraft or outboard motor was611
acquired;612

       (3) Name and address of the previous owner;613

       (4) A statement of all liens, mortgages, or other614
encumbrances on the watercraft or outboard motor, including a615
description of the nature and amount of each lien, mortgage, or616
encumbrance, and the name and address of each holder thereofof617
the lien, mortgage, or encumbrance;618

       (5) If there are no outstanding liens, mortgages, or other619
encumbrances, a statement of that fact;620

       (6) A description of the watercraft, including the make,621
year, length, series or model, if any, body type, hull622
identification number or hull identification number serial number,623
and make, manufacturer's serial number, and horsepower of any624
inboard motor or motors; or a description of the outboard motor,625
including the make, year, series or model, if any, manufacturer's626
serial number, and horsepower;627

       (G)(7) The purchase price, trade-in allowed, and amount of628
sales or use tax paid under Chapter 5739. or 5741. of the Revised629
Code.630

       (B) If the application is made by two persons regarding a631
watercraft or outboard motor in which they wish to establish joint632
ownership with right of survivorship, they may do so as provided633
in section 2106.172131.12 of the Revised Code.634

       (C) If the applicant wishes to designate a watercraft or635
outboard motor in beneficiary form, the applicant may do so as636
provided in section 2131.13 of the Revised Code.637

       (D) If the watercraft or outboard motor contains a permanent638
identification number placed thereonon the watercraft or outboard639
motor by the manufacturer, this number shall be used as the serial640
number or hull identification number. If there is no641
manufacturer's identification number, or if the manufacturer's642
identification number has been removed or obliterated, the chief,643
upon receipt of a prescribed application and proof of ownership,644
may assign an identification number for the watercraft or outboard645
motor, and this number shall be permanently affixed or imprinted646
by the applicant, at the place and in the manner designated by the647
chief, upon the watercraft or outboard motor for which it is648
assigned.649

       Sec. 1548.071.  Any two persons may establish in accordance650
with section 2106.172131.12 of the Revised Code joint ownership651
with right of survivorship in a watercraft or outboard motor for652
which a certificate of title is required under this chapter and653
that one or both of them owns. Two persons who establish joint654
ownership with right of survivorship in a watercraft or outboard655
motor in accordance with section 2106.172131.12 of the Revised656
Code may terminate the joint ownership with right of survivorship657
by applying for a title in accordance with Chapter 1548. of the658
Revised Codethis chapter.659

       Sec. 1548.072. Any person who owns a watercraft or outboard660
motor for which a certificate of title is required under this661
chapter may establish ownership of the watercraft or outboard662
motor that is transferable on death by designating the watercraft663
or outboard motor in beneficiary form in accordance with section664
2131.13 of the Revised Code. Any person who establishes ownership665
of a watercraft or outboard motor that is transferable on death in666
accordance with section 2131.13 of the Revised Code may terminate667
that type of ownership or change the designation of the668
transfer-on-death beneficiary or beneficiaries by applying for a669
certificate of title in accordance with this chapter.670

       Sec. 1548.08.  When the clerk of a court of common pleas671
issues a physical certificate of title for a watercraft or 672
outboard motor, the clerk shall issue it over the clerk's673
official seal. All physical certificates of title to watercraft674
or outboard motors shall contain the information required in675
the application for them as prescribed by section 1548.07 of676
the Revised Code, as well as spaces for the dates of notation677
and cancellation of each lien, mortgage, or encumbrance, over678
the signature of the clerk. If any certificate of title is679
issued for a watercraft or outboard motor in which two persons680
are establishing joint ownership with right of survivorship681
under section 2106.172131.12 of the Revised Code, the 682
certificate, in addition to the information required by this 683
section, shall show that the two persons have established joint 684
ownership with right of survivorship in the watercraft or685
outboard motor. If the certificate of title is issued for a686
watercraft or outboard motor that is designated in beneficiary687
form under section 2131.13 of the Revised Code, in addition to the688
information required by this section, the certificate shall show689
that the present owner of the watercraft or outboard motor has690
designated a specified transfer-on-death beneficiary or691
beneficiaries who will take ownership of the watercraft or692
outboard motor at the death of the present owner in accordance693
with section 2131.13 of the Revised Code.694

       An assignment of certificate of title before a notary public 695
or other officer empowered to administer oaths shall appear on696
the reverse side of each physical certificate of title in the697
form to be prescribed by the chief of the division of698
watercraft. The assignment form shall include a warranty that699
the signer is the owner of the watercraft or outboard motor and700
that there are no mortgages, liens, or encumbrances on the701
watercraft or outboard motor except asthose that are noted on702
the face of the certificate of title.703

       Sec. 1548.11.  (A) In the event of the transfer of 704
ownership of a watercraft or outboard motor by operation of law, 705
as upon inheritance, devise, bequest, order in bankruptcy, 706
insolvency, replevin, or execution of sale, or whenever the 707
engine of a watercraft is replaced by another engine, or whenever708
a watercraft or outboard motor is sold to satisfy storage or 709
repair charges, or repossession is had upon default in 710
performance of the terms of a security agreement as provided in 711
Chapter 1309. of the Revised Code, a clerk of a court of common712
pleas, upon the surrender of the prior certificate of title or713
the manufacturer's or importer's certificate, or, when that is714
not possible, upon presentation of satisfactory proof to the715
clerk of ownership and rights of possession to the watercraft or716
outboard motor, and upon payment of the fee prescribed in717
section 1548.10 of the Revised Code and presentation of an718
application for certificate of title, may issue to the applicant719
a certificate of title to the watercraft or outboard motor. Only720
an affidavit by the person or agent of the person to whom721
possession of the watercraft or outboard motor has passed,722
setting forth the facts entitling the person to possession and 723
ownership, together with a copy of the journal entry, court724
order, or instrument upon which the claim of possession and725
ownership is founded, is satisfactory proof of ownership and726
right of possession. If the applicant cannot produce such proof727
of ownership, the applicant may apply directly to the chief of728
the division of watercraft and submit such evidence as the729
applicant has, and the chief, if the chief finds the evidence730
sufficient, may authorize the clerk to issue a certificate of731
title. If, from the records in the office of the clerk, there732
appears to be any lien on the watercraft or outboard motor, the733
certificate of title shall contain a statement of the lien734
unless the application is accompanied by proper evidence of 735
its extinction.736

       (B) Upon the death of one of the persons who have 737
established joint ownership with right of survivorship under 738
section 2106.172131.12 of the Revised Code in a watercraft or739
outboard motor and the presentation to the clerk of the title and740
the certificate of death of the deceased person, the clerk shall 741
enter into the records the transfer of the watercraft or742
outboard motor to the surviving person, and the title to the743
watercraft or outboard motor immediately passes to the surviving744
person. The transfer does not affect any liens on the watercraft745
or outboard motor.746

       (C) The clerk shall transfer a decedent's interest in one 747
watercraft, one outboard motor, or one of each to the decedent's 748
surviving spouse as provided in section 2106.19 of the Revised 749
Code.750

       (D) Upon the death of an owner of a watercraft or outboard751
motor designated in beneficiary form under section 2131.13 of the752
Revised Code, upon application of the transfer-on-death753
beneficiary or beneficiaries designated pursuant to that section,754
and upon presentation to the clerk of the certificate of title and755
the certificate of death of the deceased owner, the clerk shall756
transfer the watercraft or outboard motor and issue a certificate757
of title to the transfer-on-death beneficiary or beneficiaries.758
The transfer does not affect any liens upon any watercraft or759
outboard motor so transferred.760

       Sec. 2106.18.  (A) Upon the death of a married resident who761
owned at least one automobile at the time of death, the interest762
of the deceased spouse in up to two automobiles that are not763
transferred to the surviving spouse due to joint ownership with764
right of survivorship established under section 2106.172131.12 of765
the Revised Code, that are not transferred to a transfer-on-death766
beneficiary or beneficiaries designated under section 2131.13 of767
the Revised Code, and that are not otherwise specifically disposed768
of by testamentary disposition, may be selected by the surviving769
spouse. This interest shall immediately pass to the surviving770
spouse upon transfer of the title or titles in accordance with771
section 4505.10 of the Revised Code. The sum total of the values772
of the automobiles selected by a surviving spouse under this773
division, as specified in the affidavit that the surviving spouse774
executes pursuant to division (B) of section 4505.10 of the775
Revised Code, shall not exceed forty thousand dollars. Each776
automobile that passes to a surviving spouse under this division777
shall not be considered an estate asset and shall not be included778
in the estate inventory.779

       (B) The executor or administrator, with the approval of the780
probate court, may transfer title to an automobile owned by the781
decedent to any of the following:782

       (1) The surviving spouse, when the automobile is purchased783
by the surviving spouse pursuant to section 2106.16 of the Revised784
Code;785

       (2) A distributee;786

       (3) A purchaser.787

       (C) The executor or administrator may transfer title to an788
automobile owned by the decedent without the approval of the789
probate court to any of the following:790

       (1) A legatee entitled to the automobile under the terms of791
the will;792

       (2) A distributee if the distribution of the automobile is793
made without court order pursuant to section 2113.55 of the794
Revised Code;795

       (3) A purchaser if the sale of the automobile is made796
pursuant to section 2113.39 of the Revised Code.797

       (D) As used in division (A) of this section, "automobile"798
includes a truck if the truck was used as a method of conveyance799
by the deceased spouse or the deceased spouse's family when the800
deceased spouse was alive.801

       Sec. 2107.06.  No person under eighteen years of age shall802
witness a will executed pursuant to section 2107.03 of the Revised803
Code or an agreement to make a will or to make a devise or bequest804
by will pursuant to section 2107.04 of the Revised Code.805

       Sec. 2107.27. (A) When application is made to the probate806
court to admit to probate a will that has been lost, spoliated, or807
destroyed, the party seeking to prove the will shall give a808
written notice by certified mail to the surviving spouse, to the809
next of kin of the testator, and to all persons whose interest it810
may be to resist the probatewho would be entitled to inherit from811
the testator under Chapter 2105. of the Revised Code if the812
testator had died intestate, to all legatees and devisees that are813
named in the will, and to all legatees and devisees that are named814
in the most recent will prior to the lost, spoliated, or destroyed815
will that is known to the applicant.816

       (B) In suchthe cases described in division (A) of this817
section, the courtproponents and opponents of the will shall818
cause the witnesses to the will, and any other witnesses that a819
person interested in havinghave relevant and material knowledge820
about the will admitted to probate desires, to have appear, to821
come before the court to testify. The witnesses shall be examined822
by the probate judge, and their testimony shall be reduced to823
writing and then filed in the records of the probate court824
pertaining to the testator's estate. WhenIf any witnesses reside825
out of its jurisdiction, or reside within its jurisdiction but are826
infirm or unable to attend, the probate court may order their827
testimony to be taken and reduced to writing by some competent828
person, which. The testimony shall be filed in suchthe records of829
the probate court pertaining to the testator's estate.830

       (C) If upon such proof, the court is satisfied that the will831
was executed in the manner provided by the law in force at the832
time of its execution, that its contents are substantially proved,833
that it was unrevoked at the death of the testator, and has been834
lost, spoliated, or destroyed since his death, since he became835
incapable of making a will by reason of insanity, or before the836
death of the testator if his lack of knowledge of the loss,837
spoliation, or destruction can be proved by clear and convincing838
testimonyfinds that the requirements of section 2107.26 of the839
Revised Code have been met, the probate court shall find and840
establish the contents of the will as near as can be ascertained841
and cause them and the testimony taken in the case to be recorded842
in the probate court. The843

       The contents of the will shall be as effectual for all844
purposes as if the original will had been admitted to probate and845
record.846

       Sec. 2107.28.  If a will is lost, spoliated, destroyed,847
mislaid, or stolen, after it has been admitted to probate but848
before it has been recorded, upon notice being given,to the849
persons as provided by section 2107.27 of the Revised Code, to850
persons whose interest it may be to resist the probate and record851
of such will the probate court may hear testimony, and if. If the852
court is satisfied that the contents of the will have been853
substantially proved, the court may record suchthe will as thus854
proven, which. The record shall have all the effecteffects of a855
record of the original will.856

       Sec. 2109.62.  (A)(1) Upon the filing of a motion by a857
trustee with the court that has jurisdiction over the trust, upon858
the provision of reasonable notice to all beneficiaries who are859
known and in being and who have vested or contingent interests in860
the trust, and after holding a hearing, the court may terminate861
the trust, in whole or in part, if it determines that all of the862
following apply:863

       (a) It is no longer economically feasible to continue the864
trust;.865

       (b) The termination of the trust is for the benefit of the866
beneficiaries;.867

       (c) The termination of the trust is equitable and868
practical;.869

       (d) The current value of the trust is less than fiftyone870
hundred thousand dollars.871

       (2) The existence of a spendthrift or similar provision in a872
trust instrument or will does not preclude the termination of a873
trust pursuant to this section.874

       (B) If property is to be distributed from an estate being875
probated to a trust and the termination of the trust pursuant to876
this section does not clearly defeat the intent of the testator,877
the probate court has jurisdiction to order the outright878
distribution of the property or to make the property custodial879
property under sections 1339.31 to 1339.39 of the Revised Code. A880
probate court may so order whether the application for the order881
is made by an inter vivos trustee named in the will of the882
decedent or by a testamentary trustee.883

       Sec. 2113.30. (A) Except as otherwise directed by the884
decedent in histhe decedent's last will and testament, an885
executor or administrator may, without personal liability for886
losses incurred, may continue the decedent's business during one887
monthfour months next following the date of the appointment of888
suchthat executor or administrator, unless the probate court889
directs otherwise, and for suchany further time asthat the court890
may authorize onupon a hearing and after notice to the surviving891
spouse and distributees. In either case, no debts incurred or892
contracts entered into shall involve the estate beyond the assets893
used in suchthat business immediately prior to the death of the894
decedent without first obtaining the approval of the court first895
obtained. During the time the business is continued, the executor896
or administrator shall file monthly reports in the court, setting897
forth the receipts and expenses of the business for the preceding898
month and suchany other pertinent information asthat the court899
may require. The executor or administrator may not bind the900
estate without court approval beyond the period during which the901
business is continued.902

       (B) As used in this section, "decedent's business" means a903
business that is owned by the decedent as a sole proprietor at the904
time of the decedent's death. "Decedent's business" does not905
include a business that is owned in whole or in part by the906
decedent as a shareholder of a corporation, a member of a limited907
liability company, or a partner of a partnership, or under any908
other form of ownership other than a sole proprietorship.909

       Sec. 2113.61.  (A)(1) When real property passes by the laws910
of intestate succession or under a will, the administrator or911
executor shall file in probate court, at any time after the filing912
of an inventory that includes the real property but prior to the913
filing of the administrator's or executor's final account, an914
application requesting the court to issue a certificate of915
transfer as to the real property. Real property sold by an916
executor or administrator or land registered under Chapters 5309.917
and 5310. of the Revised Code is excepted from the application918
requirement. Cases in which an order has been made under section919
2113.03 of the Revised Code relieving an estate from920
administration and in which the order directing transfer of real921
property to the person entitled to it may be substituted for the922
certificate of transfer also are excepted from the application923
requirement.924

       (2) In accordance with division (C)(3)(b) of section925
2113.031 of the Revised Code, an application for a certificate of926
transfer of an interest in real property included in the assets of927
the decedent's estate shall accompany an application for a summary928
release from administration under that section. This section929
applies to the application for and the issuance of the requested930
certificate of transfer except to the extent that the probate931
court determines that the nature of any of the provisions of this932
section is inconsistent with the nature of a grant of a summary933
release from administration.934

       (B) Subject to division (A)(2) of this section, the935
application for a certificate of transfer shall contain all of the936
following:937

       (1) The name, place of residence at death, and date of death938
of the decedent;939

       (2) A statement whether the decedent died testate or940
intestate;941

       (3) The fact and date of the filing and probate of the will,942
if applicable, and the fact and date of the appointment of the943
administrator or executor;944

       (4) A description of each parcel of real property situated945
in this state that is owned by the decedent at the time of death;946

       (5) Insofar as they can be ascertained, the names, ages,947
places of residence, and relationship to the decedent of the948
persons to whom each parcel of real property described in division949
(B)(4) of this section passed by descent or devise;950

       (6) A statement that all the known debts of the decedent's951
estate have been paid or secured to be paid, or that sufficient952
other assets are in hand to complete the payment of those debts;953

       (7) Other pertinent information that the court requires.954

       (C) Subject to division (A)(2) of this section, within five955
days following the filing of an application for a certificate of956
transfer that complies with division (B) of this section, the957
court shall issue a certificate of transfer for record in each958
county in this state in which real property so passing is959
situated, that shall recite all of the following:960

       (1) The name and date of death of the decedent;961

       (2) Whether the decedent died testate or intestate and, if962
testate, the volume and page of the record of the will;963

       (3) The volume and page of the probate court record of the964
administration of the estate;965

       (4) The names and places of residence of the devisees, the966
interests passing to them, the names and places of residence of967
the persons inheriting intestate, and the interests inherited by968
them, in each parcel of real property described in division (B)(4)969
of this section;970

       (5) A description of each parcel of real property described971
in division (B)(4) of this section;972

       (6) Other information that in the opinion of the court973
should be included.974

       (D) If an executor or administrator has failed to file an975
application for a certificate of transfer before being discharged,976
the application may be filed by an heir or devisee, or a successor977
in interest, in the probate court in which the testator's will was978
probated or, in the case of intestate estates, in the probate979
court in which administration was had. If no administration was980
had on an estate and if no administration is contemplated, except981
in the case of the grant of or contemplated application for the982
grant of an order of a summary release from administration under983
section 2113.031 of the Revised Code, an application for a984
certificate of transfer may be filed by an heir or devisee, or a985
successor in interest, in the probate court of the county in which986
the decedent was a resident at the time of death.987

       A foreign executor or administrator, when no ancillary988
administration proceedings have been had or are being had in this989
state, may file in accordance with this section an application for990
a certificate of transfer in the probate court of any county of991
this state in which real property of the decedent is located.992

       When a person who has entered into a written contract for the993
sale and conveyance of an interest in real property dies before994
its completion, the interest of the decedent in the contract and995
the record title to the real property described in the contract996
may be transferred to the persons, legatees, devisees, or heirs at997
law entitled to the interest of the decedent in the real property,998
in the same manner as provided in this section and sections999
2113.62 and 2113.63 of the Revised Code for the transfer of real1000
property. The application for the certificate of transfer and the1001
certificate itself also shall recite that the real property1002
described in the application or certificate is subject to a1003
written contract for its sale and conveyance.1004

       Sec. 2117.25. (A) Every executor or administrator shall1005
proceed with diligence to pay the debts of the decedent, and shall1006
apply the assets in the following order:1007

       (A)(1) Costs and expenses of administration;1008

       (B)(2) An amount, not exceeding two thousand dollars, for1009
funeral expenses that are included in the bill of a funeral1010
director, funeral expenses other than those in the bill of a1011
funeral director that are approved by the probate court, and an1012
amount, not exceeding two thousand dollars, for burial and1013
cemetery expenses, including that portion of the funeral1014
director's bill allocated to cemetery expenses that have been paid1015
to the cemetery by the funeral director.1016

       For purposes of this division, burial and cemetery expenses1017
shall be limited to the following:1018

       (1)(a) The purchase of a place of interment;1019

       (2)(b) Monuments or other markers;1020

       (3)(c) The outer burial container;1021

       (4)(d) The cost of opening and closing the place of1022
interment;1023

       (5)(e) The urn.1024

       (C)(3) The allowance for support made to the surviving1025
spouse, minor children, or both under section 2106.13 of the1026
Revised Code;1027

       (D)(4) Debts entitled to a preference under the laws of the1028
United States;1029

       (E)(5) Expenses of the last sickness of the decedent;1030

       (F)(6) If the total bill of a funeral director for funeral1031
expenses exceeds two thousand dollars, then, in addition to the1032
amount described in division (B)(A)(2) of this section, an amount,1033
not exceeding one thousand dollars, for funeral expenses that are1034
included in the bill and that exceed two thousand dollars;1035

       (G)(7) Personal property taxes and obligations for which the1036
decedent was personally liable to the state or any of its1037
subdivisions;1038

       (H)(8) Debts for manual labor performed for the decedent1039
within twelve months preceding the decedent's death, not exceeding1040
three hundred dollars to any one person;1041

       (I)(9) Other debts for which claims have been presented and1042
finally allowed.1043

       (B) The part of the bill of a funeral director that exceeds1044
the total of three thousand dollars as described in divisions1045
(B)(A)(2) and (F)(6) of this section, and the part of a claim1046
included in division (H)(A)(8) of this section that exceeds three1047
hundred dollars shall be included as a debt under division1048
(I)(A)(9) of this section, depending upon the time when the claim1049
for the additional amount is presented.1050

       (C) Any natural person or fiduciary who pays a claim of any1051
creditor described in division (A) of this section shall be1052
subrogated to the rights of that creditor proportionate to the1053
amount of the payment and shall be entitled to reimbursement for1054
that amount in accordance with the priority of payments set forth1055
in that division.1056

       (D)(1) Chapters 2113. to 2125. of the Revised Code, relating1057
to the manner in which and the time within which claims shall be1058
presented, shall apply to claims set forth in divisions (B)(A)(2),1059
(F)(6), and (H)(8) of this section. Claims for an expense of1060
administration or for the allowance for support need not be1061
presented. The executor or administrator shall pay debts included1062
in divisions (D)(A)(4) and (G)(7) of this section, of which the1063
executor or administrator has knowledge, regardless of1064
presentation.1065

       (2) The giving of written notice to an executor or1066
administrator of a motion or application to revive an action1067
pending against the decedent at the date of death shall be1068
equivalent to the presentation of a claim to the executor or1069
administrator for the purpose of determining the order of payment1070
of any judgment rendered or decree entered in such an action.1071

       (E) No payments shall be made to creditors of one class1072
until all those of the preceding class are fully paid or provided1073
for. If the assets are insufficient to pay all the claims of one1074
class, the creditors of that class shall be paid ratably.1075

       (F) If it appears at any time that the assets have been1076
exhausted in paying prior or preferred charges, allowances, or1077
claims, suchthose payments shall be a bar to an action on any1078
claim not entitled to suchthat priority or preference.1079

       Sec. 2106.17.        Sec. 2131.12.  (A) As used in this section:1080

       (1) "Motor vehicle" has the same meaning as in section1081
4505.01 of the Revised Code.1082

       (2) "Joint ownership with right of survivorship" means a1083
form of ownership of a motor vehicle, watercraft, or outboard1084
motor that is established pursuant to this section and pursuant to1085
which the entire interest in the motor vehicle, watercraft, or1086
outboard motor is held by two persons for their joint lives and1087
thereafter by the survivor of them.1088

       (3) "Watercraft" has the same meaning as in division (A) of1089
section 1548.01 of the Revised Code.1090

       (B)(1) Any two persons may establish in accordance with this1091
section joint ownership with right of survivorship in a motor1092
vehicle or in a watercraft or outboard motor for which a1093
certificate of title is required under Chapter 1548. of the1094
Revised Code.1095

       (2) If two persons wish to establish joint ownership with1096
right of survivorship in a motor vehicle or in a watercraft or1097
outboard motor that is required to be titled under Chapter 1548.1098
of the Revised Code, they may make a joint application for a1099
certificate of title under section 4505.06 or 1548.07 of the1100
Revised Code, as applicable.1101

       (C) If two persons have established in a certificate of1102
title joint ownership with right of survivorship in a motor1103
vehicle or a watercraft or outboard motor that is required to be1104
titled under Chapter 1548. of the Revised Code, and if one of1105
those persons dies, the interest of the deceased person in the1106
motor vehicle, watercraft, or outboard motor shall pass to the1107
survivor of them upon transfer of title to the motor vehicle or1108
watercraft or outboard motor in accordance with section 4505.10 or1109
1548.11 of the Revised Code. The motor vehicle, watercraft, or1110
outboard motor shall not be considered an estate asset and shall1111
not be included and stated in the estate inventory.1112

       Sec. 2131.13. (A) As used in this section:1113

       (1) "Designate or designation in beneficiary form" means to1114
designate, or the designation of, a motor vehicle, watercraft, or1115
outboard motor in a certificate of title that indicates the1116
present owner of the motor vehicle, watercraft, or outboard motor1117
and the intention of the present owner with respect to the1118
transfer of ownership on the present owner's death by designating1119
one or more persons as the beneficiary or beneficiaries who will1120
become the owner or owners of the motor vehicle, watercraft, or1121
outboard motor upon the death of the present owner.1122

       (2) "Motor vehicle" has the same meaning as in section1123
4505.01 of the Revised Code.1124

       (3) "Person" means an individual, a corporation, an1125
organization, or other legal entity.1126

       (4) "Transfer-on-death beneficiary or beneficiaries" means a1127
person or persons specified in a certificate of title of a motor1128
vehicle, watercraft, or outboard motor who will become the owner1129
or owners of the motor vehicle, watercraft, or outboard motor upon1130
the death of the present owner of the motor vehicle, watercraft,1131
or outboard motor.1132

       (5) "Watercraft" has the same meaning as in section 1548.011133
of the Revised Code.1134

       (B) An individual whose certificate of title of a motor1135
vehicle, watercraft, or outboard motor shows sole ownership by1136
that individual may make an application for a certificate of title1137
under section 1548.07 or 4505.06 of the Revised Code to designate1138
that motor vehicle, watercraft, or outboard motor in beneficiary1139
form pursuant to this section.1140

       (C)(1) A motor vehicle, watercraft, or outboard motor is1141
designated in beneficiary form if the certificate of title of the1142
motor vehicle, watercraft, or outboard motor includes the name or1143
names of the transfer-on-death beneficiary or beneficiaries.1144

       (2) The designation of a motor vehicle, watercraft, or1145
outboard motor in beneficiary form is not required to be supported1146
by consideration, and the certificate of title in which the1147
designation is made is not required to be delivered to the1148
transfer-on-death beneficiary or beneficiaries in order for the1149
designation in beneficiary form to be effective.1150

       (D) The designation of a motor vehicle, watercraft, or1151
outboard motor in beneficiary form may be shown in the certificate1152
of title by the words "transfer-on-death" or the abbreviation1153
"TOD" after the name of the owner of a motor vehicle, watercraft,1154
or outboard motor and before the name or names of the1155
transfer-on-death beneficiary or beneficiaries.1156

       (E) The designation of a transfer-on-death beneficiary or1157
beneficiaries on a certificate of title has no effect on the1158
ownership of a motor vehicle, watercraft, or outboard motor until1159
the death of the owner of the motor vehicle, watercraft, or1160
outboard motor. The owner of a motor vehicle, watercraft, or1161
outboard motor may cancel or change the designation of a1162
transfer-on-death beneficiary or beneficiaries on a certificate of1163
title at any time without the consent of the transfer-on-death1164
beneficiary or beneficiaries by making an application for a1165
certificate of title under section 1548.07 or 4505.06 of the1166
Revised Code.1167

       (F)(1) Upon the death of the owner of a motor vehicle,1168
watercraft, or outboard motor designated in beneficiary form, the1169
ownership of the motor vehicle, watercraft, or outboard motor1170
shall pass to the transfer-on-death beneficiary or beneficiaries1171
who survive the owner upon transfer of title to the motor vehicle,1172
watercraft, or outboard motor in accordance with section 1548.111173
or 4505.10 of the Revised Code. The transfer-on-death beneficiary1174
or beneficiaries who survive the owner may apply for a certificate1175
of title to the motor vehicle, watercraft, or outboard motor upon1176
submitting proof of the death of the owner of the motor vehicle,1177
watercraft, or outboard motor.1178

       (2) If no transfer-on-death beneficiary or beneficiaries1179
survive the owner of a motor vehicle, watercraft, or outboard1180
motor, the motor vehicle, watercraft, or outboard motor shall be1181
included in the probate estate of the deceased owner.1182

       (G)(1) Any transfer of a motor vehicle, watercraft, or1183
outboard motor to a transfer-on-death beneficiary or beneficiaries1184
that results from a designation of the motor vehicle, watercraft,1185
or outboard motor in beneficiary form is not testamentary.1186

       (2) This section does not limit the rights of any creditor1187
of the owner of a motor vehicle, watercraft, or outboard motor1188
against any transfer-on-death beneficiary or beneficiaries or1189
other transferees of the motor vehicle, watercraft, or outboard1190
motor under other laws of this state.1191

       (H)(1) This section shall be known and may be cited as the1192
"Transfer-on-Death of Motor Vehicle, Watercraft, or Outboard Motor1193
Statute."1194

       (2) Divisions (A) to (H) of this section shall be liberally1195
construed and applied to promote their underlying purposes and1196
policy.1197

       (3) Unless displaced by particular provisions of divisions1198
(A) to (H) of this section, the principles of law and equity1199
supplement the provisions of those divisions.1200

       Sec. 2305.121.  (A) Any of the following actions pertaining1201
to a revocable trust that is made irrevocable by the death of the1202
grantor of the trust shall be commenced within two years after the1203
date of the death of the grantor of the trust:1204

       (1) An action to contest the validity of the trust;1205

       (2) An action to contest the validity of any amendment to1206
the trust that was made during the lifetime of the grantor of the1207
trust;1208

       (3) An action to contest the revocation of the trust during1209
the lifetime of the grantor of the trust;1210

       (4) An action to contest the validity of any transfer made1211
to the trust during the lifetime of the grantor of the trust.1212

       (B) Upon the death of the grantor of a revocable trust that1213
was made irrevocable by the death of the grantor, the trustee,1214
without liability, may proceed to distribute the trust property in1215
accordance with the terms of the trust unless either of the1216
following applies:1217

       (1) The trustee has actual knowledge of a pending action to1218
contest the validity of the trust, any amendment to the trust, the1219
revocation of the trust, or any transfer made to the trust during1220
the lifetime of the grantor of the trust.1221

       (2) The trustee receives written notification from a1222
potential contestant of a potential action to contest the validity1223
of the trust, any amendment to the trust, the revocation of the1224
trust, or any transfer made to the trust during the lifetime of1225
the grantor of the trust, and the action is actually filed within1226
ninety days after the written notification was given to the1227
trustee.1228

       (C) If a distribution of trust property is made pursuant to1229
division (B) of this section, a beneficiary of the trust shall1230
return any distribution to the extent that it exceeds the1231
distribution to which the beneficiary is entitled if the trust, an1232
amendment to the trust, or a transfer made to the trust later is1233
determined to be invalid.1234

       (D) This section applies only to revocable trusts that are1235
made irrevocable by the death of the grantor of the trust if the1236
grantor dies on or after the effective date of this section.1237

       Sec. 3923.061.  (A) On and after January 1, 2003, any1238
insurance company authorized to do business in this state shall1239
pay interest, in accordance with division (B) of this section and1240
subject to division (C) of this section, on any proceeds that1241
become due pursuant to the terms of a policy of sickness and1242
accident insurance due to the death of the insured by sickness or1243
accident.1244

       (B) The interest payable pursuant to division (A) of this1245
section shall be computed from the date of the death of the1246
insured to the date of the payment of the proceeds and shall be at1247
whichever of the following rates is greater:1248

       (1) The annual short-term applicable federal rate for1249
purposes of section 1274(d) of the Internal Revenue Code, as1250
defined in section 5747.01 of the Revised Code, in effect for the1251
month in which the insured died;1252

       (2) The current rate of interest on proceeds left on1253
deposit with the company under an interest settlement option1254
contained in the policy of sickness and accident insurance.1255

       (C) Division (A) or (B) of this section does not require1256
the payment of interest unless the insured was a resident of this1257
state on the date of the insured's death and unless the1258
beneficiary under the policy of sickness and accident insurance1259
elects in writing to receive, or a written election has been made1260
for the beneficiary to receive, the proceeds of the policy by1261
means of a lump sum payment.1262

       Sec. 4503.12.  Upon the transfer of ownership of a motor1263
vehicle, the registration of the motor vehicle expires, and the1264
original owner immediately shall remove the license plates from1265
the motor vehicle, except that:1266

       (A) If a statutory merger or consolidation results in the1267
transfer of ownership of a motor vehicle from a constituent1268
corporation to the surviving corporation, or if the incorporation1269
of a proprietorship or partnership results in the transfer of1270
ownership of a motor vehicle from the proprietorship or1271
partnership to the corporation, the registration shall be1272
continued upon the filing by the surviving or new corporation,1273
within thirty days of such transfer, of an application for an1274
amended certificate of registration, unless such registration is1275
prohibited by division (D) of section 2935.27, division (A) of1276
section 2937.221, division (B) of section 4507.168, or division1277
(B)(1) of section 4521.10 of the Revised Code. The application1278
shall be accompanied by a service fee of two dollars and 1279
seventy-five cents commencing on July 1, 2001, three dollars and1280
twenty-five cents commencing on January 1, 2003, and three dollars1281
and fifty cents commencing on January 1, 2004, a transfer fee of1282
one dollar, and the original certificate of registration. Upon a1283
proper filing, the registrar of motor vehicles shall issue an1284
amended certificate of registration in the name of the new owner.1285

       (B) If the death of the owner of a motor vehicle results in1286
the transfer of ownership of the motor vehicle to the surviving1287
spouse of the owner or if a motor vehicle is owned by two persons1288
under joint ownership with right of survivorship established under1289
section 2106.172131.12 of the Revised Code and one of those1290
persons dies, the registration shall be continued upon the filing1291
by the surviving spousesurvivor of an application for an amended1292
certificate of registration, unless such registration is1293
prohibited by division (D) of section 2935.27, division (A) of1294
section 2937.221, division (A) of section 4503.13, division (B) of1295
section 4507.168, or division (B)(1) of section 4521.10 of the1296
Revised Code. The application shall be accompanied by a service1297
fee of two dollars and seventy-five cents commencing on July 1,1298
2001, three dollars and twenty-five cents commencing on January 1,1299
2003, and three dollars and fifty cents commencing on January 1,1300
2004, a transfer fee of one dollar, the original certificate of1301
registration, and, in relation to a motor vehicle that is owned by1302
two persons under joint ownership with right of survivorship1303
established under section 2106.172131.12 of the Revised Code, by1304
a copy of the certificate of title that specifies that the vehicle1305
is owned under joint ownership with right of survivorship. Upon a1306
proper filing, the registrar shall issue an amended certificate of1307
registration in the name of the surviving spousesurvivor.1308

       (C) If the death of the owner of a motor vehicle results in1309
the transfer of ownership of the motor vehicle to a1310
transfer-on-death beneficiary or beneficiaries designated under1311
section 2131.13 of the Revised Code, the registration shall be1312
continued upon the filing by the transfer-on-death beneficiary or1313
beneficiaries of an application for an amended certificate of1314
registration, unless that registration is prohibited by division1315
(D) of section 2935.27, division (A) of section 2937.221, division1316
(A) of section 4503.13, division (B) of section 4507.168, or1317
division (B)(1) of section 4521.10 of the Revised Code. The1318
application shall be accompanied by a service fee of two dollars1319
and seventy-five cents commencing on July 1, 2001, three dollars1320
and twenty-five cents commencing on January 1, 2003, and three1321
dollars and fifty cents commencing on January 1, 2004, a transfer1322
fee of one dollar, the original certificate of registration, and a1323
copy of the certificate of title that specifies that the owner of1324
the motor vehicle has designated the motor vehicle in beneficiary1325
form under section 2131.13 of the Revised Code. Upon a proper1326
filing, the registrar shall issue an amended certificate of1327
registration in the name of the transfer-on-death beneficiary or1328
beneficiaries.1329

       (D) If the original owner of a motor vehicle that has been1330
transferred makes application for the registration of another1331
motor vehicle at any time during the remainder of the registration1332
period for which the transferred motor vehicle was registered, the1333
owner, unless such registration is prohibited by division (D) of1334
section 2935.27, division (A) of section 2937.221, division (A) of1335
section 4503.13, division (E) of section 4503.234, division (B) of1336
section 4507.168, or division (B)(1) of section 4521.10 of the1337
Revised Code, may file an application for transfer of the1338
registration and, where applicable, the license plates,1339
accompanied by a service fee of two dollars and seventy-five1340
cents commencing on July 1, 2001, three dollars and twenty-five1341
cents commencing on January 1, 2003, and three dollars and fifty1342
cents commencing on January 1, 2004, a transfer fee of one dollar,1343
and the original certificate of registration. The transfer of the1344
registration and, where applicable, the license plates from the1345
motor vehicle for which they originally were issued to a1346
succeeding motor vehicle purchased by the same person in whose1347
name the original registration and license plates were issued1348
shall be done within a period not to exceed thirty days. During1349
that thirty-day period, the license plates from the motor vehicle1350
for which they originally were issued may be displayed on the1351
succeeding motor vehicle, and the succeeding motor vehicle may be1352
operated on the public roads and highways in this state.1353

       At the time of application for transfer, the registrar shall1354
compute and collect the amount of tax due on the succeeding motor1355
vehicle, based upon the amount that would be due on a new1356
registration as of the date on which the transfer is made less a1357
credit for the unused portion of the original registration1358
beginning on that date. If the credit exceeds the amount of tax1359
due on the new registration, no refund shall be made. In1360
computing the amount of tax due and credits to be allowed under1361
this division, the provisions of division (B)(1)(a) and (b) of1362
section 4503.11 of the Revised Code shall apply. As to passenger1363
cars, noncommercial vehicles, motor homes, and motorcycles,1364
transfers within or between these classes of motor vehicles only1365
shall be allowed. If the succeeding motor vehicle is of a1366
different class than the motor vehicle for which the registration1367
originally was issued, new license plates also shall be issued1368
upon the surrender of the license plates originally issued and1369
payment of the fees provided in divisions (C) and (D) of section1370
4503.10 of the Revised Code.1371

       (D)(E) The owner of a commercial car having a gross vehicle1372
weight or combined gross vehicle weight of more than ten thousand1373
pounds may transfer the registration of that commercial car to1374
another commercial car the owner owns without transferring1375
ownership of the first commercial car, unless registration of the1376
second commercial car is prohibited by division (D) of section1377
2935.27, division (A) of section 2937.221, division (A) of section1378
4503.13, division (B) of section 4507.168, or division (B)(1) of1379
section 4521.10 of the Revised Code. At any time during the1380
remainder of the registration period for which the first1381
commercial car was registered, the owner may file an application1382
for the transfer of the registration and, where applicable, the1383
license plates, accompanied by a service fee of two dollars and 1384
seventy-five cents commencing on July 1, 2001, three dollars and1385
twenty-five cents commencing on January 1, 2003, and three dollars1386
and fifty cents commencing on January 1, 2004, a transfer fee of1387
one dollar, and the certificate of registration of the first1388
commercial car. The amount of any tax due or credit to be allowed1389
for a transfer of registration under this division shall be1390
computed in accordance with division (C)(D) of this section.1391

       No commercial car to which a registration is transferred1392
under this division shall be operated on a public road or highway1393
in this state until after the transfer of registration is1394
completed in accordance with this division.1395

       (E)(F) Upon application to the registrar or a deputy1396
registrar, a person who owns or leases a motor vehicle may1397
transfer special license plates assigned to that vehicle to any1398
other vehicle that the person owns or leases or that is owned or1399
leased by the person's spouse. The application shall be1400
accompanied by a service fee of two dollars and seventy-five1401
cents commencing on July 1, 2001, three dollars and twenty-five1402
cents commencing on January 1, 2003, and three dollars and fifty1403
cents commencing on January 1, 2004, a transfer fee of one dollar,1404
and the original certificate of registration. As appropriate, the1405
application also shall be accompanied by a power of attorney for1406
the registration of a leased vehicle and a written statement1407
releasing the special plates to the applicant. Upon a proper1408
filing, the registrar or deputy registrar shall assign the special1409
license plates to the motor vehicle owned or leased by the1410
applicant and issue a new certificate of registration for that1411
motor vehicle.1412

       As used in division (E)(F) of this section, "special license1413
plates" means either of the following:1414

       (1) Any license plates for which the person to whom the1415
license plates are issued must pay an additional fee in excess of1416
the fees prescribed in section 4503.04 of the Revised Code,1417
Chapter 4504. of the Revised Code, and the service fee prescribed1418
in division (D) or (G) of section 4503.10 of the Revised Code;1419

       (2) License plates issued under section 4503.44 of the1420
Revised Code.1421

       Sec. 4505.06.  (A)(1) Application for a certificate of title 1422
shall be made in a form prescribed by the registrar of motor 1423
vehicles and shall be sworn to before a notary public or other 1424
officer empowered to administer oaths. The application shall be 1425
filed with the clerk of any court of common pleas. An1426
application for a certificate of title may be filed 1427
electronically by any electronic means approved by the registrar1428
in any county with the clerk of the court of common pleas of1429
that county. Any payments required by this chapter shall be1430
considered as accompanying any electronically transmitted 1431
application when payment actually is received by the clerk. 1432
Payment of any fee or taxes may be made by electronic transfer1433
of funds.1434

       (2) The application for a certificate of title shall be 1435
accompanied by the fee prescribed in section 4505.09 of the 1436
Revised Code. The fee shall be retained by the clerk who issues1437
the certificate of title and shall be distributed in accordance1438
with that section. If a clerk of a court of common pleas, other1439
than the clerk of the court of common pleas of an applicant's1440
county of residence, issues a certificate of title to the1441
applicant, the clerk shall transmit data related to the 1442
transaction to the automated title processing system.1443

       (3) If a certificate of title previously has been issued for 1444
a motor vehicle in this state, the application for a 1445
certificate of title also shall be accompanied by that 1446
certificate of title duly assigned, unless otherwise provided in 1447
this chapter. If a certificate of title previously has not been 1448
issued for the motor vehicle in this state, the application, 1449
unless otherwise provided in this chapter, shall be accompanied 1450
by a manufacturer's or importer's certificate or by a certificate1451
of title of another state from which the motor vehicle was1452
brought into this state. If the application refers to a motor1453
vehicle last previously registered in another state, the1454
application also shall be accompanied by the physical inspection1455
certificate required by section 4505.061 of the Revised Code. If1456
the application is made by two persons regarding a motor vehicle1457
in which they wish to establish joint ownership with right of1458
survivorship, they may do so as provided in section 2106.171459
2131.12 of the Revised Code. If the applicant requests a1460
designation of the motor vehicle in beneficiary form so that upon1461
the death of the owner of the motor vehicle, ownership of the1462
motor vehicle will pass to a designated transfer-on-death1463
beneficiary or beneficiaries, the applicant may do so as provided1464
in section 2131.13 of the Revised Code. A person who establishes1465
ownership of a motor vehicle that is transferable on death in1466
accordance with section 2131.13 of the Revised Code may terminate1467
that type of ownership or change the designation of the1468
transfer-on-death beneficiary or beneficiaries by applying for a1469
certificate of title pursuant to this section. The clerk shall1470
retain the evidence of title presented by the applicant and on1471
which the certificate of title is issued, except that, if an 1472
application for a certificate of title is filed electronically1473
by an electronic motor vehicle dealer on behalf of the purchaser1474
of a motor vehicle, the clerk shall retain the completed1475
electronic record to which the dealer converted the certificate1476
of title application and other required documents. The1477
electronic motor vehicle dealer shall forward the actual1478
application and all other documents relating to the sale of the1479
motor vehicle to any clerk within thirty days after the1480
certificate of title is issued. The registrar, after consultation1481
with the attorney general, shall adopt rules that govern the1482
location at which, and the manner in which, are stored the actual1483
application and all other documents relating to the sale of a1484
motor vehicle when an electronic motor vehicle dealer files the1485
application for a certificate of title electronically on behalf of1486
the purchaser.1487

       The clerk shall use reasonable diligence in ascertaining 1488
whether or not the facts in the application for a certificate of 1489
title are true by checking the application and documents 1490
accompanying it or the electronic record to which a dealer1491
converted the application and accompanying documents with the1492
records of motor vehicles in the clerk's office. If the clerk is1493
satisfied that the applicant is the owner of the motor vehicle 1494
and that the application is in the proper form, the clerk, 1495
within five business days after the application is filed, shall 1496
issue a physical certificate of title over the clerk's signature 1497
and sealed with the clerk's seal unless the applicant1498
specifically requests the clerk not to issue a physical1499
certificate of title and instead to issue an electronic 1500
certificate of title. For purposes of the transfer of a 1501
certificate of title, if the clerk is satisfied that the secured 1502
party has duly discharged a lien notation but has not canceled 1503
the lien notation with a clerk, the clerk may cancel the lien1504
notation on the automated title processing system and notify the1505
clerk of the county of origin.1506

       (4) In the case of the sale of a motor vehicle to a general1507
buyer or user by a dealer, by a motor vehicle leasing dealer1508
selling the motor vehicle to the lessee or, in a case in which1509
the leasing dealer subleased the motor vehicle, the sublessee,1510
at the end of the lease agreement or sublease agreement, or by a1511
manufactured home broker, the certificate of title shall be 1512
obtained in the name of the buyer by the dealer, leasing dealer,1513
or manufactured home broker, as the case may be, upon1514
application signed by the buyer. The certificate of title shall1515
be issued, or the process of entering the certificate of title1516
application information into the automated title processing1517
system if a physical certificate of title is not to be issued1518
shall be completed, within five business days after the1519
application for title is filed with the clerk. If the buyer of1520
the motor vehicle previously leased the motor vehicle and is1521
buying the motor vehicle at the end of the lease pursuant to that1522
lease, the certificate of title shall be obtained in the name of1523
the buyer by the motor vehicle leasing dealer who previously1524
leased the motor vehicle to the buyer or by the motor vehicle1525
leasing dealer who subleased the motor vehicle to the buyer1526
under a sublease agreement.1527

       In all other cases, except as provided in section 4505.032 1528
and division (D)(2) of section 4505.11 of the Revised Code, such 1529
certificates shall be obtained by the buyer.1530

       (5)(a)(i) If the certificate of title is being obtained in1531
the name of the buyer by a motor vehicle dealer or motor vehicle1532
leasing dealer and there is a security interest to be noted on the1533
certificate of title, the dealer or leasing dealer shall submit1534
the application for the certificate of title and payment of the1535
applicable tax to a clerk within seven business days after the1536
later of the delivery of the motor vehicle to the buyer or the1537
date the dealer or leasing dealer obtains the manufacturer's or1538
importer's certificate, or certificate of title issued in the name1539
of the dealer or leasing dealer, for the motor vehicle. Submission1540
of the application for the certificate of title and payment of the1541
applicable tax within the required seven business days may be1542
indicated by postmark or receipt by a clerk within that period.1543

       (ii) Upon receipt of the certificate of title with the1544
security interest noted on its face, the dealer or leasing dealer1545
shall forward the certificate of title to the secured party at the1546
location noted in the financing documents or otherwise specified1547
by the secured party.1548

       (iii) A motor vehicle dealer or motor vehicle leasing dealer1549
is liable to a secured party for a late fee of ten dollars per day1550
for each certificate of title application and payment of the1551
applicable tax that is submitted to a clerk more than seven1552
business days but less than twenty-one days after the later of the1553
delivery of the motor vehicle to the buyer or the date the dealer1554
or leasing dealer obtains the manufacturer's or importer's1555
certificate, or certificate of title issued in the name of the1556
dealer or leasing dealer, for the motor vehicle and, from then on,1557
twenty-five dollars per day until the application and applicable1558
tax are submitted to a clerk.1559

       (b) In all cases of transfer of a motor vehicle, the1560
application for certificate of title shall be filed within1561
thirty days after the assignment or delivery of the motor1562
vehicle. If an application for a certificate of title is not1563
filed within the period specified in division (A)(5)(b) of this1564
section, the clerk shall collect a fee of five dollars for the1565
issuance of the certificate, except that no such fee shall be1566
required from a motor vehicle salvage dealer, as defined in1567
division (A) of section 4738.01 of the Revised Code, who1568
immediately surrenders the certificate of title for 1569
cancellation. The fee shall be in addition to all other fees 1570
established by this chapter, and shall be retained by the clerk.1571
The registrar shall provide, on the certificate of title form 1572
prescribed by section 4505.07 of the Revised Code, language 1573
necessary to give evidence of the date on which the assignment or 1574
delivery of the motor vehicle was made.1575

       (6) As used in division (A) of this section, "lease1576
agreement," "lessee," and "sublease agreement" have the same1577
meanings as in section 4505.04 of the Revised Code.1578

       (B) The clerk, except as provided in this section, shall 1579
refuse to accept for filing any application for a certificate of 1580
title and shall refuse to issue a certificate of title unless the 1581
dealer or manufactured home broker or the applicant, in cases in 1582
which the certificate shall be obtained by the buyer, submits1583
with the application payment of the tax levied by or pursuant to 1584
Chapters 5739. and 5741. of the Revised Code based on the 1585
purchaser's county of residence. Upon payment of the tax in 1586
accordance with division (E) of this section, the clerk shall 1587
issue a receipt prescribed by the registrar and agreed upon by the 1588
tax commissioner showing payment of the tax or a receipt issued1589
by the commissioner showing the payment of the tax. When1590
submitting payment of the tax to the clerk, a dealer shall1591
retain any discount to which the dealer is entitled under1592
section 5739.12 of the Revised Code.1593

       For receiving and disbursing such taxes paid to the clerk by1594
a resident of the clerk's county, the clerk may retain a poundage 1595
fee of one and one one-hundredth per cent, whichand the clerk1596
shall be paidpay the poundage fee into the certificate of title 1597
administration fund created by section 325.33 of the Revised1598
Code. The clerk shall not retain a poundage fee from payments of1599
taxes by persons who do not reside in the clerk's county.1600

       A clerk, however, may retain from the taxes paid to the clerk1601
an amount equal to the poundage fees associated with certificates1602
of title issued by other clerks of courts of common pleas to1603
applicants who reside in the first clerk's county. The registrar,1604
in consultation with the tax commissioner and the clerks of the1605
courts of common pleas, shall develop a report from the automated1606
title processing system that informs each clerk of the amount of1607
the poundage fees that the clerk is permitted to retain from those1608
taxes because of certificates of title issued by the clerks of1609
other counties to applicants who reside in the first clerk's1610
county.1611

       In the case of casual sales of motor vehicles, as defined in 1612
section 4517.01 of the Revised Code, the price for the purpose of 1613
determining the tax shall be the purchase price on the assigned 1614
certificate of title executed by the seller and filed with the 1615
clerk by the buyer on a form to be prescribed by the registrar, 1616
which shall be prima-facie evidence of the amount for the 1617
determination of the tax.1618

       (C)(1) If the transferor indicates on the certificate of 1619
title that the odometer reflects mileage in excess of the1620
designed mechanical limit of the odometer, the clerk shall enter1621
the phrase "exceeds mechanical limits" following the mileage 1622
designation. If the transferor indicates on the certificate of 1623
title that the odometer reading is not the actual mileage, the 1624
clerk shall enter the phrase "nonactual: warning - odometer1625
discrepancy" following the mileage designation. The clerk shall1626
use reasonable care in transferring the information supplied by1627
the transferor, but is not liable for any errors or omissions of1628
the clerk or those of the clerk's deputies in the performance of1629
the clerk's duties created by this chapter.1630

       The registrar shall prescribe an affidavit in which the 1631
transferor shall swear to the true selling price and, except as 1632
provided in this division, the true odometer reading of the motor 1633
vehicle. The registrar may prescribe an affidavit in which the 1634
seller and buyer provide information pertaining to the odometer 1635
reading of the motor vehicle in addition to that required by this 1636
section, as such information may be required by the United States 1637
secretary of transportation by rule prescribed under authority of 1638
subchapter IV of the "Motor Vehicle Information and Cost Savings 1639
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981.1640

       (2) Division (C)(1) of this section does not require the 1641
giving of information concerning the odometer and odometer1642
reading of a motor vehicle when ownership of a motor vehicle is1643
being transferred as a result of a bequest, under the laws of1644
intestate succession, to a surviving spousesurvivor pursuant to1645
section 2106.17, 2106.18, 2131.12, or 4505.10 of the Revised1646
Code, to a transfer-on-death beneficiary or beneficiaries pursuant1647
to section 2131.13 of the Reviseed Code, or in connection with the 1648
creation of a security interest.1649

       (D) When the transfer to the applicant was made in some 1650
other state or in interstate commerce, the clerk, except as 1651
provided in this section, shall refuse to issue any certificate 1652
of title unless the tax imposed by or pursuant to Chapter 5741.1653
of the Revised Code based on the purchaser's county of residence1654
has been paid as evidenced by a receipt issued by the tax 1655
commissioner, or unless the applicant submits with the1656
application payment of the tax. Upon payment of the tax in1657
accordance with division (E) of this section, the clerk shall1658
issue a receipt prescribed by the registrar and agreed upon by1659
the tax commissioner, showing payment of the tax.1660

       For receiving and disbursing such taxes paid to the clerk1661
by a resident of the clerk's county, the clerk may retain a 1662
poundage fee of one and one one-hundredth per cent. The clerk1663
shall not retain a poundage fee from payments of taxes by persons1664
who do not reside in the clerk's county.1665

       A clerk, however, may retain from the taxes paid to the clerk1666
an amount equal to the poundage fees associated with certificates1667
of title issued by other clerks of courts of common pleas to1668
applicants who reside in the first clerk's county. The registrar,1669
in consultation with the tax commissioner and the clerks of the1670
courts of common pleas, shall develop a report from the automated1671
title processing system that informs each clerk of the amount of1672
the poundage fees that the clerk is permitted to retain from those1673
taxes because of certificates of title issued by the clerks of1674
other counties to applicants who reside in the first clerk's1675
county.1676

       When the vendor is not regularly engaged in the business of 1677
selling motor vehicles, the vendor shall not be required to 1678
purchase a vendor's license or make reports concerning those1679
sales.1680

       (E) The clerk shall accept any payment of a tax in cash, or 1681
by cashier's check, certified check, draft, money order, or 1682
teller check issued by any insured financial institution payable 1683
to the clerk and submitted with an application for a certificate 1684
of title under division (B) or (D) of this section. The clerk 1685
also may accept payment of the tax by corporate, business, or 1686
personal check, credit card, electronic transfer or wire1687
transfer, debit card, or any other accepted form of payment made1688
payable to the clerk. The clerk may require bonds, guarantees,1689
or letters of credit to ensure the collection of corporate, 1690
business, or personal checks. Any service fee charged by a1691
third party to a clerk for the use of any form of payment may be1692
paid by the clerk from the certificate of title administration1693
fund created in section 325.33 of the Revised Code, or may be 1694
assessed by the clerk upon the applicant as an additional fee.1695
Upon collection, the additional fees shall be paid by the clerk1696
into that certificate of title administration fund.1697

       The clerk shall make a good faith effort to collect any 1698
payment of taxes due but not made because the payment was1699
returned or dishonored, but the clerk is not personally liable1700
for the payment of uncollected taxes or uncollected fees. The1701
clerk shall notify the tax commissioner of any such payment of1702
taxes that is due but not made and shall furnish suchthe1703
information to the commissioner asthat the commissioner1704
requires. The clerk shall deduct the amount of taxes due but not 1705
paid from the clerk's periodic remittance of tax payments, in1706
accordance with procedures agreed upon by the tax commissioner.1707
The commissioner may collect taxes due by assessment in the1708
manner provided in section 5739.13 of the Revised Code.1709

       Any person who presents payment that is returned or 1710
dishonored for any reason is liable to the clerk for payment of a 1711
penalty over and above the amount of the taxes due. The clerk 1712
shall determine the amount of the penalty, whichand the penalty1713
shall be no greater than that amount necessary to compensate the1714
clerk for banking charges, legal fees, or other expenses1715
incurred by the clerk in collecting the returned or dishonored1716
payment. The remedies and procedures provided in this section1717
are in addition to any other available civil or criminal1718
remedies. Subsequently collected penalties, poundage fees, and1719
title fees, less any title fee due the state, from returned or1720
dishonored payments collected by the clerk shall be paid into the1721
certificate of title administration fund. Subsequently1722
collected taxes, less poundage fees, shall be sent by the clerk1723
to the treasurer of state at the next scheduled periodic1724
remittance of tax payments, with information as the1725
commissioner may require. The clerk may abate all or any part of1726
any penalty assessed under this division.1727

       (F) In the following cases, the clerk shall accept for 1728
filing an application and shall issue a certificate of title 1729
without requiring payment or evidence of payment of the tax:1730

       (1) When the purchaser is this state or any of its 1731
political subdivisions, a church, or an organization whose 1732
purchases are exempted by section 5739.02 of the Revised Code;1733

       (2) When the transaction in this state is not a retail sale 1734
as defined by section 5739.01 of the Revised Code;1735

       (3) When the purchase is outside this state or in 1736
interstate commerce and the purpose of the purchaser is not to 1737
use, store, or consume within the meaning of section 5741.01 of 1738
the Revised Code;1739

       (4) When the purchaser is the federal government;1740

       (5) When the motor vehicle was purchased outside this state 1741
for use outside this state;1742

       (6) When the motor vehicle is purchased by a nonresident of 1743
this state for immediate removal from this state, and will be 1744
permanently titled and registered in another state, as provided 1745
by division (B)(23) of section 5739.02 of the Revised Code, and 1746
upon presentation of a copy of the affidavit provided by that 1747
section, and a copy of the exemption certificate provided by 1748
section 5739.03 of the Revised Code.1749

       The clerk shall forward all payments of taxes, less poundage 1750
fees, to the treasurer of state in a manner to be prescribed by1751
the tax commissioner and shall furnish information to the 1752
commissioner as the commissioner requires.1753

       (G) An application, as prescribed by the registrar and 1754
agreed to by the tax commissioner, shall be filled out and sworn 1755
to by the buyer of a motor vehicle in a casual sale. The 1756
application shall contain the following notice in bold lettering: 1757
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 1758
are required by law to state the true selling price. A false 1759
statement is in violation of section 2921.13 of the Revised Code 1760
and is punishable by six months' imprisonment or a fine of up to 1761
one thousand dollars, or both. All transfers are audited by the 1762
department of taxation. The seller and buyer must provide any 1763
information requested by the department of taxation. The buyer 1764
may be assessed any additional tax found to be due."1765

       (H) For sales of manufactured homes or mobile homes 1766
occurring on or after January 1, 2000, the clerk shall accept for 1767
filing, pursuant to Chapter 5739. of the Revised Code, an 1768
application for a certificate of title for a manufactured home or 1769
mobile home without requiring payment of any tax pursuant to 1770
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised 1771
Code, or a receipt issued by the tax commissioner showing payment 1772
of the tax. For sales of manufactured homes or mobile homes 1773
occurring on or after January 1, 2000, the applicant shall pay to 1774
the clerk an additional fee of five dollars for each certificate 1775
of title issued by the clerk for a manufactured or mobile home 1776
pursuant to division (H) of section 4505.11 of the Revised Code 1777
and for each certificate of title issued upon transfer of 1778
ownership of the home. The clerk shall credit the fee to the 1779
county certificate of title administration fund, and the fee shall1780
be used to pay the expenses of archiving suchthose certificates1781
pursuant to division (A) of section 4505.08 and division (H)(3)1782
of section 4505.11 of the Revised Code. The tax commissioner 1783
shall administer any tax on a manufactured or mobile home 1784
pursuant to Chapters 5739. and 5741. of the Revised Code.1785

       (I) Every clerk shall have the capability to transact by 1786
electronic means all procedures and transactions relating to the 1787
issuance of motor vehicle certificates of title that are 1788
described in the Revised Code as being accomplished by 1789
electronic means.1790

       Sec. 4505.10.  (A) In the event of the transfer of ownership1791
of a motor vehicle by operation of law, as upon inheritance,1792
devise, bequest, order in bankruptcy, insolvency, replevin, or1793
execution sale, a motor vehicle is sold to satisfy storage or1794
repair charges, or repossession is had upon default in performance1795
of the terms of a security agreement as provided in Chapter 1309.1796
of the Revised Code and the secured party has notified the debtor1797
as required by division (B) of section 1309.611 of the Revised1798
Code, a clerk of a court of common pleas, upon the surrender of1799
the prior certificate of title or the manufacturer's or importer's1800
certificate, or, when that is not possible, upon presentation of1801
satisfactory proof to the clerk of ownership and rights of1802
possession to the motor vehicle, and upon payment of the fee1803
prescribed in section 4505.09 of the Revised Code and presentation1804
of an application for certificate of title, may issue to the1805
applicant a certificate of title to the motor vehicle. Only an1806
affidavit by the person or agent of the person to whom possession1807
of the motor vehicle has passed, setting forth the facts entitling1808
the person to the possession and ownership, together with a copy1809
of the journal entry, court order, or instrument upon which the1810
claim of possession and ownership is founded, is satisfactory1811
proof of ownership and right of possession. If the applicant1812
cannot produce that proof of ownership, the applicant may apply1813
directly to the registrar of motor vehicles and submit the1814
evidence the applicant has, and the registrar, if the registrar1815
finds the evidence sufficient, then may authorize a clerk to issue1816
a certificate of title. If, from the records in the office of the1817
clerk involved, there appears to be any lien on the motor vehicle,1818
the certificate of title shall contain a statement of the lien1819
unless the application is accompanied by proper evidence of its1820
extinction.1821

       (B) A clerk shall transfer a decedent's interest in one or1822
two automobiles to the surviving spouse of the decedent, as1823
provided in section 2106.18 of the Revised Code, upon receipt of1824
the title or titles. An affidavit executed by the surviving1825
spouse shall be submitted to the clerk with the title or titles.1826
The affidavit shall give the date of death of the decedent, shall1827
state that each automobile for which the decedent's interest is to1828
be so transferred is not disposed of by testamentary disposition,1829
and shall provide an approximate value for each automobile1830
selected to be transferred by the surviving spouse. The affidavit1831
shall also contain a description for each automobile for which the1832
decedent's interest is to be so transferred. The transfer does1833
not affect any liens upon any automobile for which the decedent's1834
interest is so transferred.1835

       (C) Upon the death of one of the persons who have1836
established joint ownership with right of survivorship under1837
section 2106.172131.12 of the Revised Code in a motor vehicle,1838
and upon presentation to a clerk of the title and the certificate1839
of death of the decedent, the clerk shall transfer title to the1840
motor vehicle to the survivor. The transfer does not affect any1841
liens upon any motor vehicle so transferred.1842

       (D) Upon the death of the owner of a motor vehicle1843
designated in beneficiary form under section 2131.13 of the1844
Revised Code, upon application for a certificate of title by the1845
transfer-on-death beneficiary or beneficiaries designated pursuant1846
to that section, and upon presentation to the clerk of the1847
certificate of title and the certificate of death of the decedent,1848
the clerk shall transfer the motor vehicle and issue a certificate1849
of title to the transfer-on-death beneficiary or beneficiaries.1850
The transfer does not affect any liens upon the motor vehicle so1851
transferred.1852

       Sec. 4549.08.  No person shall operate or drive a motor1853
vehicle upon the public roads and highways in this state if it1854
displays a license plate or a distinctive number or identification1855
mark that meets any of the following criteria:1856

       (A) Is fictitious;1857

       (B) Is a counterfeit or an unlawfully made copy of any1858
distinctive number or identification mark;1859

       (C) Belongs to another motor vehicle, provided that this1860
section does not apply to a motor vehicle that is operated on the1861
public roads and highways in this state when the motor vehicle1862
displays license plates that originally were issued for a motor1863
vehicle that previously was owned by the same person who owns the1864
motor vehicle that is operated on the public roads and highways in1865
this state, during the thirty-day period described in division1866
(C)(D) of section 4503.12 of the Revised Code.1867

       A person who fails to comply with the transfer of1868
registration provisions of section 4503.12 of the Revised Code and1869
is charged with a violation of that section shall not be charged1870
with a violation of this section.1871

       Sec. 4549.41.  As used in sections 4549.41 to 4549.51 of the1872
Revised Code:1873

       (A) "Person" includes an individual, corporation,1874
government, governmental subdivision or agency, business trust,1875
estate, trust, partnership, association, or cooperative or any1876
other legal entity, whether acting individually or by their1877
agents, officers, employees, or representatives.1878

       (B) "Motor vehicle" means any vehicle driven or drawn by1879
mechanical power for use on the public streets, roads, or1880
highways.1881

       (C) "Odometer" means an instrument for measuring and1882
recording the total distance whichthat a motor vehicle travels1883
while in operation, including any cable, line, or other part1884
necessary to make the instrument function properly. Odometer does1885
not include any auxiliary odometer designed to be reset by the1886
operator of a motor vehicle for the purpose of recording mileage1887
on trips.1888

       (D) "Transfer" means to change ownership of a motor vehicle1889
by purchase, by gift, or, except as otherwise provided in this1890
division, by any other means. A "transfer" does not include a1891
change of ownership as a result of a bequest, under the laws of1892
intestate succession, as a result of a surviving spouse's actions1893
pursuant to section 2106.18 or 4505.10 of the Revised Code, as a1894
result of the operation of section 2106.172131.12 or 2131.13 of1895
the Revised Code, or in connection with the creation of a security1896
interest.1897

       (E) "Transferor" means the person involved in a transfer,1898
who transfers ownership of a motor vehicle.1899

       (F) "Transferee" means the person involved in a transfer, to1900
whom the ownership of a motor vehicle is transferred.1901

       (G) "Service" means to repair or replace an odometer which1902
that is not properly functioning.1903

       Section 2. That existing sections 1339.66, 1339.68, 1340.22,1904
1547.54, 1548.07, 1548.071, 1548.08, 1548.11, 2106.17, 2106.18,1905
2107.27, 2107.28, 2109.62, 2113.30, 2113.61, 2117.25, 4503.12,1906
4505.06, 4505.10, 4549.08, and 4549.41 of the Revised Code are1907
hereby repealed.1908

       Section 3. That section 2105.39 of the Revised Code, as1909
enacted by Am. Sub. H.B. 242 of the 124th General Assembly,1910
effective May 16, 2002, be amended to read as follows:1911

       Sec. 2105.39. (A) Sections 2105.31 to 2105.39 of the1912
Revised Code do not impair any act done in any proceeding, or any1913
right that accrued, before January 1May 16, 2002. If a right is1914
acquired, extinguished, or barred upon the expiration of a1915
prescribed period of time that has commenced to run prior to1916
January 1May 16, 2002, under any provision of the Revised Code,1917
the provision of the applicable section of the Revised Code1918
applies with respect to that right.1919

       (B) Any rule of construction or presumption that is provided1920
in sections 2105.31 to 2105.39 of the Revised Code applies to any1921
governing instrument that is executed, or any multiple-party1922
account that is opened, prior to January 1May 16, 2002, unless1923
there is a clear indication of a contrary intent in the governing1924
instrument or multiple-party account.1925

       (C) If any provision of sections 2105.31 to 2105.39 of the1926
Revised Code or the application of those sections to any persons1927
or circumstance is held invalid, the invalidity does not affect1928
other provisions or applications of sections 2105.31 to 2105.39 of1929
the Revised Code that can be given effect without the invalid1930
provision or application.1931

       Section 4. That existing section 2105.39 of the Revised Code,1932
as enacted by Am. Sub. H.B. 242 of the 124th General Assembly,1933
effective May 16, 2002, is hereby repealed.1934

       Section 5. That Section 3 of Am. Sub. H.B. 242 of the 124th1935
General Assembly is hereby repealed.1936

       Section 6. Sections 1 and 2 of this act shall take effect on1937
the ninety-first day after the effective date of this act.1938

       Section 7. Sections 3, 4, and 5 of this act shall take effect1939
May 16, 2002.1940

       Section 8. Section 1548.07 of the Revised Code is presented1941
in this act as a composite of the section as amended by both Sub.1942
H.B. 458 and Am. Sub. S.B. 182 of the 120th General Assembly.1943
Section 4505.10 of the Revised Code is presented in this act as a1944
composite of the section as amended by both Am. Sub. S.B. 74 and1945
Sub. S.B. 59 of the 124th General Assembly. The General Assembly,1946
applying the principle stated in division (B) of section 1.52 of1947
the Revised Code that amendments are to be harmonized if1948
reasonably capable of simultaneous operation, finds that each1949
composite is the resulting version of the section in effect prior1950
to the effective date of the section as presented in this act.1951

       Section 9. This act is hereby declared to be an emergency1952
measure necessary for the immediate preservation of the public1953
peace, health, and safety. The reason for such necessity is to1954
clarify a potential unconstitutional ambiguity in the effective1955
date of Am. Sub. H.B. 242 of the 124th General Assembly.1956
Therefore, this act shall go into immediate effect.1957