REPRESENTATIVE Womer Benjamin

To amend sections 1339.66, 1339.68, 1340.22, 1547.54,

1

1548.07, 1548.071, 1548.08, 1548.11, 2106.18,

2

2109.62, 2113.30, 2113.61, 2117.25, 4503.12,

3

4505.06, 4505.10, 4549.08, and 4549.41; to amend,

4

for the purpose of adopting a new section number as

5

indicated in parentheses, section 2106.17

6

(2131.12); and to enact sections 1548.072 and

7

2131.13 of the Revised Code relative to the

8

valuation limit for termination of small trusts;

9

transfer on death of a motor vehicle, watercraft,

10

or outboard motor; reimbursement for payment of a

11

decedent's debt; issuance of a certificate of

12

transfer of real property; continuing a decedent's

13

business after death; and discretionary

14

distributions by a fiduciary.

15

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

Section 1. That sections 1339.66, 1339.68, 1340.22, 1547.54,	16
1548.07, 1548.071, 1548.08, 1548.11, 2106.18, 2109.62, 2113.30,	17
2113.61, 2117.25, 4503.12, 4505.06, 4505.10, 4549.08, and 4549.41	18
be amended; section 2106.17 (2131.12) be amended, for the purpose	19
of adopting a new section number as indicated in parentheses; and	20
sections 1548.072 and 2131.13 of the Revised Code be enacted to	21
read as follows:	22

Sec. 1339.66.  (A)(1) Upon the filing of a motion by a	23
trustee with the court that has jurisdiction over the trust, upon	24
the provision of reasonable notice to all beneficiaries who are	25
known and in being and who have vested or contingent interests in	26
the trust, and after holding a hearing, the court may terminate	27
the trust, in whole or in part, if it determines that all of the	28
following apply:	29

(a) It is no longer economically feasible to continue the	30
trust;.	31

(b) The termination of the trust is for the benefit of the	32
beneficiaries;.	33

(c) The termination of the trust is equitable and	34
practical;.	35

(d) The current value of the trust is less than fiftyone	36
hundred thousand dollars.	37

(2) The existence of a spendthrift or similar provision in a	38
trust instrument or will does not preclude the termination of a	39
trust pursuant to this section.	40

(B) If property is to be distributed from an estate being	41
probated to a trust and the termination of the trust pursuant to	42
this section does not clearly defeat the intent of the testator,	43
the probate court has jurisdiction to order the outright	44
distribution of the property or to make the property custodial	45
property under sections 1339.31 to 1339.39 of the Revised Code. A	46
probate court may so order whether the application for the order	47
is made by an inter vivos trustee named in the will of the	48
decedent or by a testamentary trustee.	49

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

50

(1) "Disclaimant" means any person, any guardian or personal	51
representative of a person or estate of a person, or any	52
attorney-in-fact or agent of a person having a general or specific	53
authority to act granted in a written instrument, who is any of	54
the following:	55

(a) With respect to testamentary instruments and intestate	56
succession, an heir, next of kin, devisee, legatee, donee, person	57
succeeding to a disclaimed interest, surviving joint tenant,	58
surviving tenant by the entireties, surviving tenant of a tenancy	59
with a right of survivorship, beneficiary under a testamentary	60
instrument, or person designated to take pursuant to a power of	61
appointment exercised by a testamentary instrument;	62

(b) With respect to nontestamentary instruments, a grantee,	63
donee, person succeeding to a disclaimed interest, surviving joint	64
tenant, surviving tenant by the entireties, surviving tenant of a	65
tenancy with a right of survivorship, beneficiary under a	66
nontestamentary instrument, or person designated to take pursuant	67
to a power of appointment exercised by a nontestamentary	68
instrument;	69

(c) With respect to fiduciary rights, privileges, powers,	70
and immunities, a fiduciary under a testamentary or	71
nontestamentary instrument. This section does not authorize a	72
fiduciary to disclaim the rights of beneficiaries unless the	73
instrument creating the fiduciary relationship authorizes such a	74
disclaimer.	75

(d) Any person entitled to take an interest in property upon	76
the death of a person or upon the occurrence of any other event.	77

(2) "Property" means all forms of property, real and	78
personal, tangible and intangible.	79

(B)(1) A disclaimant, other than a fiduciary under an	80
instrument who is not authorized by the instrument to disclaim the	81
interest of a beneficiary, may disclaim, in whole or in part, the	82
succession to any property by executing and by delivering, filing,	83
or recording a written disclaimer instrument in the manner	84
provided in this section.	85

(2) A disclaimant who is a fiduciary under an instrument may	86
disclaim, in whole or in part, any right, power, privilege, or	87
immunity, by executing and by delivering, filing, or recording a	88
written disclaimer instrument in the manner provided in this	89
section.	90

(3) The written instrument of disclaimer shall be signed and	91
acknowledged by the disclaimant and shall contain all of the	92
following:	93

(a) A reference to the donative instrument;

94

(b) A description of the property, part of property, or	95
interest disclaimed, and of any fiduciary right, power, privilege,	96
or immunity disclaimed;	97

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

98

(4) The guardian of the estate of a minor or an incompetent,	99
or the personal representative of a deceased person, with the	100
consent of the probate division of the court of common pleas, may	101
disclaim, in whole or in part, the succession to any property, or	102
interest in property, that the ward, if an adult and competent, or	103
the deceased, if living, might have disclaimed. The guardian or	104
personal representative, or any interested person may file an	105
application with the probate division of the court of common pleas	106
that has jurisdiction of the estate, asking that the court order	107
the guardian or personal representative to execute and deliver,	108
file, or record the disclaimer on behalf of the ward or estate.	109
The court shall order the guardian or personal representative to	110
execute and deliver, file, or record the disclaimer if the court	111
finds, upon hearing after notice to interested parties and such	112
other persons as the court shall direct, that:	113

(a) It is in the best interests of those interested in the	114
estate of the person and of those who will take the disclaimed	115
interest;	116

(b) It would not materially, adversely affect the minor or	117
incompetent, or the beneficiaries of the estate of the decedent,	118
taking into consideration other available resources and the age,	119
probable life expectancy, physical and mental condition, and	120
present and reasonably anticipated future needs of the minor or	121
incompetent or the beneficiaries of the estate of the decedent.	122

A written instrument of disclaimer ordered by the court under	123
this division shall be executed and be delivered, filed, or	124
recorded within the time and in the manner in which the person	125
could have disclaimed if the person were living, an adult, and	126
competent.	127

(C) A partial disclaimer of property that is subject to a	128
burdensome interest created by the donative instrument is not	129
effective unless the disclaimed property constitutes a gift that	130
is separate and distinct from undisclaimed gifts.	131

(D) The disclaimant shall deliver, file, or record the	132
disclaimer, or cause the same to be done, not later than nine	133
months after the latest of the following dates:	134

(1) The effective date of the donative instrument if both	135
the taker and the taker's interest in the property are finally	136
ascertained on that date;	137

(2) The date of the occurrence of the event upon which both	138
the taker and the taker's interest in the property become finally	139
ascertainable;	140

(3) The date on which the disclaimant attains twenty-one	141
years of age or is no longer an incompetent, without tendering or	142
repaying any benefit received while the disclaimant was under	143
twenty-one years of age or an incompetent, and even if a guardian	144
of a minor or incompetent had filed an application pursuant to	145
division (B)(4) of this section and the probate division of the	146
court of common pleas involved did not consent to the guardian	147
executing a disclaimer.	148

(E) No disclaimer instrument is effective under this section	149
if either of the following applies under the terms of the	150
disclaimer instrument:	151

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

152

(2) The disclaimant may transfer, or direct to be	153
transferred, to self the entire legal and equitable ownership of	154
the property subject to the disclaimer instrument.	155

(F)(1) Subject to division (F)(2) of this section, if the	156
interest disclaimed is created by a nontestamentary instrument,	157
the disclaimer instrument shall be delivered personally or by	158
certified mail to the trustee or other person who has legal title	159
to, or possession of, the property disclaimed.	160

(2) If the interest disclaimed is created by a testamentary	161
instrument, by intestate succession, or by a transfer on death	162
deed pursuant to section 5302.22 of the Revised Code, or by a	163
certificate of title to a motor vehicle, watercraft, or outboard	164
motor that evidences ownership of the motor vehicle, watercraft,	165
or outboard motor that is transferable on death pursuant to	166
section 2131.13 of the Revised Code, the disclaimer instrument	167
shall be filed in the probate division of the court of common	168
pleas in the county in which proceedings for the administration of	169
the decedent's estate have been commenced, and an executed copy of	170
the disclaimer instrument shall be delivered personally or by	171
certified mail to the personal representative of the decedent's	172
estate.	173

(3) If no proceedings for the administration of the	174
decedent's estate have been commenced, the disclaimer instrument	175
shall be filed in the probate division of the court of common	176
pleas in the county in which proceedings for the administration of	177
the decedent's estate might be commenced according to law. The	178
disclaimer instrument shall be filed and indexed, and fees	179
charged, in the same manner as provided by law for an application	180
to be appointed as personal representative to administer the	181
decedent's estate. The disclaimer is effective whether or not	182
proceedings thereafter are commenced to administer the decedent's	183
estate. If proceedings thereafter are commenced for the	184
administration of the decedent's estate, they shall be filed	185
under, or consolidated with, the case number assigned to the	186
disclaimer instrument.	187

(4) If an interest in real estate is disclaimed, an executed	188
copy of the disclaimer instrument also shall be recorded in the	189
office of the recorder of the county in which the real estate is	190
located. The disclaimer instrument shall include a description of	191
the real estate with sufficient certainty to identify it, and	192
shall contain a reference to the record of the instrument that	193
created the interest disclaimed. If title to the real estate is	194
registered under Chapters 5309. and 5310. of the Revised Code, the	195
disclaimer interest shall be entered as a memorial on the last	196
certificate of title. A spouse of a disclaimant has no dower or	197
other interest in the real estate disclaimed.	198

(G) Unless the donative instrument expressly provides that,	199
if there is a disclaimer, there shall not be any acceleration of	200
remainders or other interests, the property, part of property, or	201
interest in property disclaimed, and any future interest that is	202
to take effect in possession or enjoyment at or after the	203
termination of the interest disclaimed, shall descend, be	204
distributed, or otherwise be disposed of, and shall be	205
accelerated, in the following manner:	206

(1) If intestate or testate succession is disclaimed, as if	207
the disclaimant had predeceased the decedent;	208

(2) If the disclaimant is one designated to take pursuant to	209
a power of appointment exercised by a testamentary instrument, as	210
if the disclaimant had predeceased the donee of the power;	211

(3) If the donative instrument is a nontestamentary	212
instrument, as if the disclaimant had died before the effective	213
date of the nontestamentary instrument;	214

(4) If the disclaimer is of a fiduciary right, power,	215
privilege, or immunity, as if the right, power, privilege, or	216
immunity was never in the donative instrument.	217

(H) A disclaimer pursuant to this section is effective as	218
of, and relates back for all purposes to, the date upon which the	219
taker and the taker's interest have been finally ascertained.	220

(I) A disclaimant who has a present and future interest in	221
property, and disclaims the disclaimant's present interest in	222
whole or in part, is considered to have disclaimed the	223
disclaimant's future interest to the same extent, unless a	224
contrary intention appears in the disclaimer instrument or the	225
donative instrument. A disclaimant is not precluded from	226
receiving, as an alternative taker, a beneficial interest in the	227
property disclaimed, unless a contrary intention appears in the	228
disclaimer instrument or in the donative instrument.	229

(J) The disclaimant's right to disclaim under this section	230
is barred if, before the expiration of the period within which the	231
disclaimant may disclaim the interest, the disclaimant does any of	232
the following:	233

(1) Assigns, conveys, encumbers, pledges, or transfers, or	234
contracts to assign, convey, encumber, pledge, or transfer, the	235
property or any interest in it;	236

(2) Waives in writing the disclaimant's right to disclaim	237
and executes and delivers, files, or records the waiver in the	238
manner provided in this section for a disclaimer instrument;	239

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

240

(4) Permits or suffers a sale or other disposition of the	241
property pursuant to judicial action against the disclaimant.	242

(K) A fiduciary's application for appointment or assumption	243
of duties as a fiduciary does not waive or bar the disclaimant's	244
right to disclaim a right, power, privilege, or immunity.	245

(L) The right to disclaim under this section exists	246
irrespective of any limitation on the interest of the disclaimant	247
in the nature of a spendthrift provision or similar restriction.	248

(M) A disclaimer instrument or written waiver of the right	249
to disclaim that has been executed and delivered, filed, or	250
recorded as required by this section is final and binding upon all	251
persons.	252

(N) The right to disclaim and the procedures for disclaimer	253
established by this section are in addition to, and do not exclude	254
or abridge, any other rights or procedures existing under any	255
other section of the Revised Code or at common law to assign,	256
convey, release, refuse to accept, renounce, waive, or disclaim	257
property.	258

(O)(1) No person is liable for distributing or disposing of	259
property in a manner inconsistent with the terms of a valid	260
disclaimer if the distribution or disposition is otherwise proper	261
and the person has no actual knowledge of the disclaimer.	262

(2) No person is liable for distributing or disposing of	263
property in reliance upon the terms of a disclaimer that is	264
invalid because the right of disclaimer has been waived or barred	265
if the distribution or disposition is otherwise proper and the	266
person has no actual knowledge of the facts that constitute a	267
waiver or bar to the right to disclaim.	268

(P)(1) A disclaimant may disclaim pursuant to this section	269
any interest in property that is in existence on September 27,	270
1976, if either the interest in the property or the taker of the	271
interest in the property is not finally ascertained on that date.	272

(2) No disclaimer executed pursuant to this section destroys	273
or diminishes an interest in property that exists on September 27,	274
1976, in any person other than the disclaimant.	275

Sec. 1340.22.  (A) Unless the governing instrument	276
conferring the powers specifically refers to this section and	277
states that this section does not apply and except as provided in	278
divisions (B), (C), and (D) of this section, any of the following	279
powers conferred upon a fiduciary by the governing instrument	280
cannot be exercised by the fiduciary:	281

(1) The power to make any discretionary distribution of	282
either principal or income to or for the benefit of the fiduciary	283
in the fiduciary's individual capacity;	284

(2) The power to make any discretionary distribution of	285
either principal or income to satisfy any of the fiduciary's legal	286
obligations in the fiduciary's individual capacity for support or	287
other purposes;	288

(3) The power to make any discretionary distribution of	289
either principal or income to or for the benefit of one or more	290
beneficiaries to the extent that the fiduciary would or could	291
receive a similar distribution in the fiduciary's individual	292
capacity under any governing instrument from the beneficiary or	293
beneficiaries acting as a fiduciary;	294

(4) The power to make any discretionary distribution of	295
either principal or income to or for the benefit of one or more	296
beneficiaries who possess both the right to remove the fiduciary	297
and the right to appoint a successor fiduciary that may include	298
but is not limited to the beneficiary, any of the beneficiaries,	299
or any related or subordinate person, within the meaning of	300
section 672(c) of the "Internal Revenue Code of 1986," 100 Stat.	301
2085, 26 U.S.C. 672(c), with respect to the beneficiary or any of	302
the beneficiaries, if the successor fiduciary has been appointed	303
by the exercise of both of those rights by the beneficiary or	304
beneficiaries.	305

(B)(1) If division (A)(1), (3), or (4) of this section	306
prohibits a fiduciary from exercising any power conferred by the	307
governing instrument, the fiduciary, notwithstanding division	308
(A)(1), (3), or (4) of this section, may exercise the power to the	309
extent set forth in the governing instrument, provided that the	310
exercise of that power, in all events, shall be limited to an	311
ascertainable standard.	312

(2) Any power conferred upon a fiduciary that permits the	313
fiduciary to make discretionary distributions of either principal	314
or income and that is expressed in terms of a beneficiary's	315
health, education, support, comfort, care, comfort and support,	316
support in reasonable comfort, support in accustomed manner of	317
living, maintenance, maintenance in health and reasonable comfort,	318
or any combination of those factors, is a power conferred upon the	319
fiduciary, the exercise of which is reasonably measurable in terms	320
of, and limited by, an ascertainable standard related to the	321
health, education, support, and maintenance of the beneficiary.	322

(C) Any fiduciary who is authorized to exercise one or more	323
powers set forth in a governing instrument may exercise any of	324
those powers that the fiduciary is not prohibited from exercising	325
because of the operation of division (A) of this section even	326
though one or more other fiduciaries under the governing	327
instrument is prohibited from exercising the power because of the	328
operation of division (A) of this section.	329

(D) Any power conferred upon a fiduciary that the fiduciary	330
cannot exercise because of the operation of division (A) of this	331
section may be exercised by a special fiduciary appointed by a	332
court of competent jurisdiction. Upon the application of any	333
party in interest, the appropriate probate court or general	334
division of the appropriate court of common pleas may appoint a	335
special fiduciary. Upon the appointment of a special fiduciary	336
under this division, the special fiduciary is qualified to	337
exercise any power set forth in the governing instrument during	338
the period of time that the court designates.	339

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

340

(1) Any purely discretionary power to distribute either	341
principal or income to or for the benefit of a beneficiary, other	342
than a beneficiary who is also a fiduciary, that is exercisable in	343
a fiduciary capacity in the sole and absolute discretion of the	344
fiduciary and without any other direction or limitation as to its	345
exercise or use set forth in the governing instrument;	346

(2) Any power of appointment or withdrawal that specifically	347
is granted in the governing instrument to a beneficiary and that	348
is exercisable in an individual capacity but not in a fiduciary	349
capacity;	350

(3) Any trust during the time that the trust is revocable or	351
amendable by its settlor;	352

(4) Any power held by a decedent's or settlor's spouse who	353
is the trustee under a decedent's trust for which a marital	354
deduction for estate tax purposes has been allowed, except a trust	355
or portion of a trust regarding which a special election for	356
qualified terminable interest property has been made as provided	357
in section 2652(a)(3) of the "Internal Revenue Code of 1986," 100	358
Stat. 2085, 26 U.S.C. 2652(a)(3);	359

(5)(a) Subject to divisions (E)(5)(b) and (c) of this	360
section, any irrevocable trust created under a governing	361
instrument executed before the expiration of three years after the	362
effective date of this amendment, if all of the parties in	363
interest elect affirmatively not to be subject to the application	364
of this section through a written instrument delivered to the	365
fiduciary.	366

(b) In the case of a testamentary trust, the election	367
described in division (E)(5)(a) of this section shall be filed	368
with the probate court in which the will was admitted to probate.	369

(c) All of the parties in interest shall make the election	370
described in division (E)(5)(a) of this section on or before the	371
later of the expiration of three years after the effective date of	372
this amendment or three years after the date on which the trust	373
becomes irrevocable.	374

(d) As used in division (E)(5) of this section, "party in	375
interest" does not include a contingent remainder beneficiary and	376
means any of the following:	377

(i) Each fiduciary then serving;

378

(ii) Each current beneficiary then in existence or, if that	379
beneficiary has not attained the age of majority or otherwise is	380
incapacitated, the beneficiary's legal representative under	381
applicable law or the attorney in fact of the current beneficiary	382
under a durable power of attorney that is sufficient to grant the	383
authority under division (E)(5) of this section;	384

(iii) Each remainder beneficiary then in existence or, if	385
that remainder beneficiary has not attained the age of majority or	386
otherwise is incapacitated, the remainder beneficiary's legal	387
representative under applicable law or the attorney in fact of the	388
remainder beneficiary under a durable power of attorney that is	389
sufficient to grant the authority under division (E)(5) of this	390
section.	391

Sec. 1547.54.  (A)(1) The owner of every watercraft	392
requiring registration under this chapter shall file an	393
application for a triennial registration certificate with the	394
chief of the division of watercraft on forms that shall be	395
provided by the chief or by an electronic means approved by the	396
chief. The application shall be signed by the following:	397

(a) If the watercraft is owned by two persons under joint	398
ownership with right of survivorship established under section	399
2106.172131.12 of the Revised Code, by both of those persons as	400
owners of the watercraft. The signatures may be done by	401
electronic signature if the owners themselves are renewing the	402
registration and there are no changes in the registration	403
information since the issuance of the immediately preceding	404
registration certificate. In all other instances, the signatures	405
mustshall be done manually.	406

(b) If the watercraft is owned by a minor, by the minor and	407
a parent or legal guardian. The signatures may be done by	408
electronic signature if the parent or legal guardian and the minor	409
themselves are renewing the registration and there are no changes	410
in the registration information since the issuance of the	411
immediately preceding registration certificate. In all other	412
instances, the signatures mustshall be done manually.	413

(c) In all other cases, by the owner of the watercraft. The	414
signature may be done by electronic signature if the owner him or	415
herself is renewing the registration and there are no changes in	416
the registration information since the issuance of the immediately	417
preceding registration certificate. In all other instances, the	418
signatures mustshall be done manually.	419

(2) An application for a triennial registration of a	420
watercraft filed under division (A)(1) of this section shall be	421
accompanied by the following fee:	422

(a) For canoes, kayaks, rowboats, and inflatable watercraft,	423
twelve dollars;	424

(b) For class A watercraft, including motorized canoes,	425
thirty dollars;	426

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

427

(d) For class 2 watercraft, sixty dollars;

428

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

429

(f) For class 4 watercraft, ninety dollars.

430

(3) For the purpose of registration, any watercraft operated	431
by means of power, sail, or any other mechanical or electrical	432
means of propulsion, except motorized canoes, shall be registered	433
by length as prescribed in this section.	434

(4) If an application for registration is filed by two	435
persons as owners under division (A)(1)(a) of this section, the	436
person who is listed first on the title shall serve as and perform	437
the duties of the "owner" and shall be considered the person "in	438
whose name the watercraft is registered" for purposes of divisions	439
(B) to (Q) of this section and for purposes of all other sections	440
in this chapter.	441

(B) All registration certificates are valid for three years	442
and are renewable on a triennial basis unless sooner terminated or	443
discontinued in accordance with this chapter. The renewal date	444
shall be printed on the registration certificate. A registration	445
certificate may be renewed by the owner in the manner prescribed	446
by the chief. All fees shall be charged according to a proration	447
of the time remaining in the registration cycle to the nearest	448
year.	449

(C) In addition to the fees set forth in this section, the	450
chief, or any authorized agent, shall charge an additional fee of	451
three dollars for any registration certificate the chief or	452
authorized agent issues. When the registration certificate is	453
issued by an authorized agent, the additional fee of three dollars	454
shall be retained by the issuing agent. When the registration	455
certificate is issued by the chief, the additional fee of three	456
dollars shall be deposited to the credit of the waterways safety	457
fund established in section 1547.75 of the Revised Code.	458

(D) Upon receipt of the application in approved form, the	459
chief shall enter the same upon the records of the office of the	460
division, assign a number to the watercraft if a number is	461
required under section 1547.53 of the Revised Code, and issue to	462
the applicant a registration certificate. If a number is assigned	463
by the chief, it shall be set forth on the certificate. The	464
registration certificate shall be on the watercraft for which it	465
is issued and available at all times for inspection whenever the	466
watercraft is in operation, except that livery operators may	467
retain the registration certificate at the livery where it shall	468
remain available for inspection at all times.	469

(E) No person shall issue or be issued a registration	470
certificate for a watercraft that is required to be issued a	471
certificate of title under Chapter 1548. of the Revised Code	472
except upon presentation of a certificate of title for the	473
watercraft as provided in that chapter, proof of current	474
documentation by the United States coast guard, a renewal	475
registration form provided by the division of watercraft, or a	476
certificate of registration issued under this section that has	477
expired if there is no change in the ownership or description of	478
the watercraft.	479

(F) Whenever the ownership of a watercraft changes, a new	480
application form together with the prescribed fee shall be filed	481
with the chief or the chief's agent and a new registration	482
certificate shall be issued. The application shall be signed	483
manually by the person or persons specified in division (A)(1)(a)	484
to (c) of this section and shall be accompanied by a two-dollar	485
transfer fee. Any remaining time on the registration shall be	486
transferred. An authorized agent of the chief shall charge an	487
additional fee of three dollars, which shall be retained by the	488
issuing agent. If the certificate is issued by the chief, an	489
additional fee of three dollars for each certificate issued shall	490
be collected.	491

(G) If an agency of the United States has in force an	492
overall system of identification numbering for watercraft or	493
certain types of watercraft within the United States, the	494
numbering system employed by the division shall be in conformity	495
with that system.	496

(H) The chief may assign any registration certificates to	497
any authorized agent for the assignment thereofof the	498
registration certificates. If a person accepts that	499
authorization, the person may be assigned a block of numbers and	500
certificates therefor that upon assignment, in conformity with	501
this chapter and Chapter 1548. of the Revised Code and with rules	502
of the division, shall be valid as if assigned directly by the	503
division. Any person so designated as an agent by the chief shall	504
post with the division security as may be required by the director	505
of natural resources. The chief may issue an order temporarily or	506
permanently restricting or suspending an agent's authorization	507
without a hearing if the chief finds that the agent has violated	508
this chapter or Chapter 1548. of the Revised Code, rules adopted	509
under them, or any agreements prescribed by the chief.	510

(I) All records of the division made or kept pursuant to	511
this section shall be public records. Those records shall be	512
available for inspection at reasonable hours and in a manner	513
compatible with normal operations of the division.	514

(J) The owner shall furnish the division notice within	515
fifteen days of the following:	516

(1) The transfer, other than through the creation of a	517
security interest in any watercraft, of all or any part of the	518
owner's interest or, if the watercraft is owned by two persons	519
under joint ownership with right of survivorship established under	520
section 2106.172131.12 of the Revised Code, of all or any part of	521
the joint interest of either of the two persons. The transfer	522
shall not terminate the registration certificate.	523

(2) Any change in the address appearing on the certificate	524
and, as a part of the notification, shall furnish the chief with	525
the owner's new address;	526

(3) The destruction or abandonment of the watercraft.

527

(K) The chief may issue duplicate registration certificates	528
or duplicate tags to owners of currently registered watercraft,	529
the fee for which shall be four dollars.	530

(L) If the chief finds that a registration certificate	531
previously issued to an owner is in error to a degree that would	532
impair its basic purpose and use, the chief may issue a corrected	533
certificate to the owner without charge.	534

(M) No authorized agent shall issue and no person shall	535
receive or accept from an authorized agent a registration	536
certificate assigned to the authorized agent under division (H) of	537
this section unless the exact month, day, and year of issue are	538
plainly written thereonon the certificate by the agent.	539
Certificates issued with incorrect dates of issue are void from	540
the time they are issued.	541

(N) The chief, in accordance with Chapter 119. of the	542
Revised Code, shall adopt rules governing the renewal of	543
watercraft registrations by electronic means.	544

(O) As used in this section:

545

(1) "Disabled veteran" means a person who is included in	546
either of the following categories:	547

(a) Because of a service-connected disability, has been or	548
is awarded funds for the purchase of a motor vehicle under the	549
"Disabled Veterans' and Servicemen's Automobile Assistance Act of	550
1970," 84 Stat. 1998, 38 U.S.C. 1901, and amendments thereto;	551

(b) Has a service-connected disability rated at one hundred	552
per cent by the veterans administration.	553

(2) "Prisoner of war" means any regularly appointed,	554
enrolled, enlisted, or inducted member of the military forces of	555
the United States who was captured, separated, and incarcerated by	556
an enemy of the United States at any time, and any regularly	557
appointed, enrolled, or enlisted member of the military forces of	558
Great Britain, France, Australia, Belgium, Brazil, Canada, China,	559
Denmark, Greece, the Netherlands, New Zealand, Norway, Poland,	560
South Africa, or the republics formerly associated with the Union	561
of Soviet Socialist Republics or Yugoslavia who was a citizen of	562
the United States at the time of the appointment, enrollment, or	563
enlistment, and was captured, separated, and incarcerated by an	564
enemy of this country during World War II.	565

(P) Any disabled veteran, congressional medal of honor	566
awardee, or prisoner of war may apply to the chief for a	567
certificate of registration, or for a renewal of the certificate	568
of registration, without the payment of any fee required by this	569
section. The application for a certificate of registration shall	570
be accompanied by evidence of disability or by documentary	571
evidence in support of a congressional medal of honor that the	572
chief requires by rule. The application for a certificate of	573
registration by any person who has been a prisoner of war shall be	574
accompanied by written evidence in the form of a record of	575
separation, a letter from one of the armed forces of a country	576
listed in division (O)(2) of this section, or other evidence that	577
the chief may require by rule, that the person was honorably	578
discharged or is currently residing in this state on active duty	579
with one of the branches of the armed forces of the United States,	580
or was a prisoner of war and was honorably discharged or received	581
an equivalent discharge or release from one of the armed forces of	582
a country listed in division (O)(2) of this section.	583

(Q) Annually by the fifteenth day of January, the director	584
of natural resources shall determine the amount of fees that would	585
have been collected in the prior calendar year for each	586
certificate of registration issued or renewed pursuant to division	587
(P) of this section and shall certify the total amount of foregone	588
revenue to the director of budget and management for	589
reimbursement. The director of budget and management shall	590
transfer the amount certified from the general revenue fund to the	591
waterways safety fund created pursuant to section 1547.75 of the	592
Revised Code.	593

Sec. 1548.07.  (A) An application for a certificate of title	594
shall be sworn to before a notary public or other officer	595
empowered to administer oaths by the lawful owner or purchaser of	596
the watercraft or outboard motor and shall contain the following	597
information in the form and together with any other information	598
that the chief of the division of watercraft may require:	599

(1) Name, address, and social security number or employer's	600
tax identification number of the applicant;	601

(2) Statement of how the watercraft or outboard motor was	602
acquired;	603

(3) Name and address of the previous owner;

604

(4) A statement of all liens, mortgages, or other	605
encumbrances on the watercraft or outboard motor, including a	606
description of the nature and amount of each lien, mortgage, or	607
encumbrance, and the name and address of each holder thereofof	608
the lien, mortgage, or encumbrance;	609

(5) If there are no outstanding liens, mortgages, or other	610
encumbrances, a statement of that fact;	611

(6) A description of the watercraft, including the make,	612
year, length, series or model, if any, body type, hull	613
identification number or hull identification number serial number,	614
and make, manufacturer's serial number, and horsepower of any	615
inboard motor or motors; or a description of the outboard motor,	616
including the make, year, series or model, if any, manufacturer's	617
serial number, and horsepower;	618

(G)(7) The purchase price, trade-in allowed, and amount of	619
sales or use tax paid under Chapter 5739. or 5741. of the Revised	620
Code.	621

(B) If the application is made by two persons regarding a	622
watercraft or outboard motor in which they wish to establish joint	623
ownership with right of survivorship, they may do so as provided	624
in section 2106.172131.12 of the Revised Code.	625

(C) If the applicant wishes to designate a watercraft or	626
outboard motor in beneficiary form, the applicant may do so as	627
provided in section 2131.13 of the Revised Code.	628

(D) If the watercraft or outboard motor contains a permanent	629
identification number placed thereonon the watercraft or outboard	630
motor by the manufacturer, this number shall be used as the serial	631
number or hull identification number. If there is no	632
manufacturer's identification number, or if the manufacturer's	633
identification number has been removed or obliterated, the chief,	634
upon receipt of a prescribed application and proof of ownership,	635
may assign an identification number for the watercraft or outboard	636
motor, and this number shall be permanently affixed or imprinted	637
by the applicant, at the place and in the manner designated by the	638
chief, upon the watercraft or outboard motor for which it is	639
assigned.	640

Sec. 1548.071.  Any two persons may establish in accordance	641
with section 2106.172131.12 of the Revised Code joint ownership	642
with right of survivorship in a watercraft or outboard motor for	643
which a certificate of title is required under this chapter and	644
that one or both of them owns. Two persons who establish joint	645
ownership with right of survivorship in a watercraft or outboard	646
motor in accordance with section 2106.172131.12 of the Revised	647
Code may terminate the joint ownership with right of survivorship	648
by applying for a title in accordance with Chapter 1548. of the	649
Revised Codethis chapter.	650

Sec. 1548.072. Any person who owns a watercraft or outboard	651
motor for which a certificate of title is required under this	652
chapter may establish ownership of the watercraft or outboard	653
motor that is transferable on death by designating the watercraft	654
or outboard motor in beneficiary form in accordance with section	655
2131.13 of the Revised Code. Any person who establishes ownership	656
of a watercraft or outboard motor that is transferable on death in	657
accordance with section 2131.13 of the Revised Code may terminate	658
that type of ownership or change the designation of the	659
transfer-on-death beneficiary or beneficiaries by applying for a	660
certificate of title in accordance with this chapter.	661

Sec. 1548.08.  The clerk of the court of common pleas shall	662
issue certificates of title for watercraft and outboard motors	663
over histhe clerk's official seal. The certificates shall	664
contain the information required in the application for the	665
certificate of title, as prescribed by section 1548.07 of the	666
Revised Code, as well as spaces for the dates of notation and	667
cancellation of each lien, mortgage, or encumbrance, over the	668
signature of the clerk. If the certificate of title is issued for	669
a watercraft or outboard motor in which two persons are	670
establishing joint ownership with right of survivorship under	671
section 2106.172131.12 of the Revised Code, the certificate, in	672
addition to the information required by this section, shall show	673
that the two persons have established joint ownership with right	674
of survivorship in the watercraft or outboard motor. If the	675
certificate of title is issued for a watercraft or outboard motor	676
that is designated in beneficiary form under section 2131.13 of	677
the Revised Code, in addition to the information required by this	678
section, the certificate shall show that the present owner of the	679
watercraft or outboard motor has designated a specified	680
transfer-on-death beneficiary or beneficiaries who will take	681
ownership of the watercraft or outboard motor at the death of the	682
present owner in accordance with section 2131.13 of the Revised	683
Code. An assignment of a certificate of title before a notary	684
public or other officer empowered to administer oaths shall appear	685
on the reverse side of each certificate of title in the form to be	686
prescribed by the chief of the division of watercraft. Such	687
assignment form shall include a warranty that the signer is the	688
owner of the watercraft or outboard motor and that there are no	689
mortgages, liens, or encumbrances on the watercraft or outboard	690
motor except asthose that are noted on the face of the	691
certificate of title.	692

Sec. 1548.11.  (A) In the event of the transfer of ownership	693
of a watercraft or outboard motor by operation of law, as upon	694
inheritance, devise, bequest, order in bankruptcy, insolvency,	695
replevin, or execution of sale, or whenever the engine of a	696
watercraft is replaced by another engine, or whenever a watercraft	697
or outboard motor is sold to satisfy storage or repair charges, or	698
repossession is had upon default in performance of the terms of a	699
security agreement as provided in Chapter 1309. of the Revised	700
Code, the clerk of the court of common pleas of the county in	701
which the last certificate of title to the watercraft or outboard	702
motor was issued, upon the surrender of the prior certificate of	703
title or the manufacturer's or importer's certificate, or, when	704
that is not possible, upon presentation of satisfactory proof to	705
the clerk of ownership and rights of possession to the watercraft	706
or outboard motor, and upon payment of the fee prescribed in	707
section 1548.10 of the Revised Code and presentation of an	708
application for certificate of title, may issue to the applicant a	709
certificate of title to the watercraft or outboard motor. Only an	710
affidavit by the person or agent of the person to whom possession	711
of the watercraft or outboard motor has passed, setting forth the	712
facts entitling the person to possession and ownership, together	713
with a copy of the journal entry, court order, or instrument upon	714
which the claim of possession and ownership is founded, is	715
satisfactory proof of ownership and right of possession. If the	716
applicant cannot produce such proof of ownership, the applicant	717
may apply directly to the chief of the division of watercraft and	718
submit such evidence as the applicant has, and the chief, if the	719
chief finds the evidence sufficient, may authorize the clerk to	720
issue a certificate of title. If, from the records in the office	721
of the clerk, there appears to be any lien on the watercraft or	722
outboard motor, the certificate of title shall contain a statement	723
of the lien unless the application is accompanied by proper	724
evidence of its extinction.	725

(B) Upon the death of one of the persons who have	726
established joint ownership with right of survivorship under	727
section 2106.172131.12 of the Revised Code in a watercraft or	728
outboard motor and the presentation to the clerk of the title and	729
the certificate of death of the deceased person, the clerk shall	730
enter into the records the transfer of the watercraft or outboard	731
motor to the surviving person, and the title to the watercraft or	732
outboard motor immediately passes to the surviving person. The	733
transfer does not affect any liens on the watercraft or outboard	734
motor.	735

(C) The clerk shall transfer a decedent's interest in one	736
watercraft, one outboard motor, or one of each to the decedent's	737
surviving spouse as provided in section 2106.19 of the Revised	738
Code.	739

(D) Upon the death of an owner of a watercraft or outboard	740
motor designated in beneficiary form under section 2131.13 of the	741
Revised Code, upon application of the transfer-on-death	742
beneficiary or beneficiaries designated pursuant to that section,	743
and upon presentation to the clerk of the certificate of title and	744
the certificate of death of the deceased owner, the clerk shall	745
transfer the watercraft or outboard motor and issue a certificate	746
of title to the transfer-on-death beneficiary or beneficiaries.	747
The transfer does not affect any liens upon any watercraft or	748
outboard motor so transferred.	749

Sec. 2106.18.  (A) Upon the death of a married resident who	750
owned at least one automobile at the time of death, the interest	751
of the deceased spouse in up to two automobiles that are not	752
transferred to the surviving spouse due to joint ownership with	753
right of survivorship established under section 2106.172131.12 of	754
the Revised Code, that are not transferred to a transfer-on-death	755
beneficiary or beneficiaries designated under section 2131.13 of	756
the Revised Code, and that are not otherwise specifically disposed	757
of by testamentary disposition, may be selected by the surviving	758
spouse. This interest shall immediately pass to the surviving	759
spouse upon transfer of the title or titles in accordance with	760
section 4505.10 of the Revised Code. The sum total of the values	761
of the automobiles selected by a surviving spouse under this	762
division, as specified in the affidavit that the surviving spouse	763
executes pursuant to division (B) of section 4505.10 of the	764
Revised Code, shall not exceed forty thousand dollars. Each	765
automobile that passes to a surviving spouse under this division	766
shall not be considered an estate asset and shall not be included	767
in the estate inventory.	768

(B) The executor or administrator, with the approval of the	769
probate court, may transfer title to an automobile owned by the	770
decedent to any of the following:	771

(1) The surviving spouse, when the automobile is purchased	772
by the surviving spouse pursuant to section 2106.16 of the Revised	773
Code;	774

(2) A distributee;

775

(3) A purchaser.

776

(C) The executor or administrator may transfer title to an	777
automobile owned by the decedent without the approval of the	778
probate court to any of the following:	779

(1) A legatee entitled to the automobile under the terms of	780
the will;	781

(2) A distributee if the distribution of the automobile is	782
made without court order pursuant to section 2113.55 of the	783
Revised Code;	784

(3) A purchaser if the sale of the automobile is made	785
pursuant to section 2113.39 of the Revised Code.	786

(D) As used in division (A) of this section, "automobile"	787
includes a truck if the truck was used as a method of conveyance	788
by the deceased spouse or the deceased spouse's family when the	789
deceased spouse was alive.	790

Sec. 2109.62.  (A)(1) Upon the filing of a motion by a	791
trustee with the court that has jurisdiction over the trust, upon	792
the provision of reasonable notice to all beneficiaries who are	793
known and in being and who have vested or contingent interests in	794
the trust, and after holding a hearing, the court may terminate	795
the trust, in whole or in part, if it determines that all of the	796
following apply:	797

(a) It is no longer economically feasible to continue the	798
trust;.	799

(b) The termination of the trust is for the benefit of the	800
beneficiaries;.	801

(c) The termination of the trust is equitable and	802
practical;.	803

(d) The current value of the trust is less than fiftyone	804
hundred thousand dollars.	805

(2) The existence of a spendthrift or similar provision in a	806
trust instrument or will does not preclude the termination of a	807
trust pursuant to this section.	808

(B) If property is to be distributed from an estate being	809
probated to a trust and the termination of the trust pursuant to	810
this section does not clearly defeat the intent of the testator,	811
the probate court has jurisdiction to order the outright	812
distribution of the property or to make the property custodial	813
property under sections 1339.31 to 1339.39 of the Revised Code. A	814
probate court may so order whether the application for the order	815
is made by an inter vivos trustee named in the will of the	816
decedent or by a testamentary trustee.	817

Sec. 2113.30. (A) Except as otherwise directed by the	818
decedent in histhe decedent's last will and testament, an	819
executor or administrator may, without personal liability for	820
losses incurred, may continue the decedent's business during one	821
monthfour months next following the date of the appointment of	822
suchthat executor or administrator, unless the probate court	823
directs otherwise, and for suchany further time asthat the court	824
may authorize onupon a hearing and after notice to the surviving	825
spouse and distributees. In either case, no debts incurred or	826
contracts entered into shall involve the estate beyond the assets	827
used in suchthat business immediately prior to the death of the	828
decedent without first obtaining the approval of the court first	829
obtained. During the time the business is continued, the executor	830
or administrator shall file monthly reports in the court, setting	831
forth the receipts and expenses of the business for the preceding	832
month and suchany other pertinent information asthat the court	833
may require. The executor or administrator may not bind the	834
estate without court approval beyond the period during which the	835
business is continued.	836

(B) As used in this section, "decedent's business" means a	837
business that is owned by the decedent as a sole proprietor at the	838
time of the decedent's death. "Decedent's business" does not	839
include a business that is owned in whole or in part by the	840
decedent as a shareholder of a corporation, a member of a limited	841
liability company, or a partner of a partnership, or under any	842
other form of ownership other than a sole proprietorship.	843

Sec. 2113.61.  (A)(1) When real property passes by the laws	844
of intestate succession or under a will, the administrator or	845
executor shall file in probate court, at any time after the filing	846
of an inventory that includes the real property but prior to the	847
filing of the administrator's or executor's final account, an	848
application requesting the court to issue a certificate of	849
transfer as to the real property. Real property sold by an	850
executor or administrator or land registered under Chapters 5309.	851
and 5310. of the Revised Code is excepted from the application	852
requirement. Cases in which an order has been made under section	853
2113.03 of the Revised Code relieving an estate from	854
administration and in which the order directing transfer of real	855
property to the person entitled to it may be substituted for the	856
certificate of transfer also are excepted from the application	857
requirement.	858

(2) In accordance with division (C)(3)(b) of section	859
2113.031 of the Revised Code, an application for a certificate of	860
transfer of an interest in real property included in the assets of	861
the decedent's estate shall accompany an application for a summary	862
release from administration under that section. This section	863
applies to the application for and the issuance of the requested	864
certificate of transfer except to the extent that the probate	865
court determines that the nature of any of the provisions of this	866
section is inconsistent with the nature of a grant of a summary	867
release from administration.	868

(B) Subject to division (A)(2) of this section, the	869
application for a certificate of transfer shall contain all of the	870
following:	871

(1) The name, place of residence at death, and date of death	872
of the decedent;	873

(2) A statement whether the decedent died testate or	874
intestate;	875

(3) The fact and date of the filing and probate of the will,	876
if applicable, and the fact and date of the appointment of the	877
administrator or executor;	878

(4) A description of each parcel of real property situated	879
in this state that is owned by the decedent at the time of death;	880

(5) Insofar as they can be ascertained, the names, ages,	881
places of residence, and relationship to the decedent of the	882
persons to whom each parcel of real property described in division	883
(B)(4) of this section passed by descent or devise;	884

(6) A statement that all the known debts of the decedent's	885
estate have been paid or secured to be paid, or that sufficient	886
other assets are in hand to complete the payment of those debts;	887

(7) Other pertinent information that the court requires.

888

(C) Subject to division (A)(2) of this section, within five	889
days following the filing of an application for a certificate of	890
transfer that complies with division (B) of this section, the	891
court shall issue a certificate of transfer for record in each	892
county in this state in which real property so passing is	893
situated, that shall recite all of the following:	894

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

895

(2) Whether the decedent died testate or intestate and, if	896
testate, the volume and page of the record of the will;	897

(3) The volume and page of the probate court record of the	898
administration of the estate;	899

(4) The names and places of residence of the devisees, the	900
interests passing to them, the names and places of residence of	901
the persons inheriting intestate, and the interests inherited by	902
them, in each parcel of real property described in division (B)(4)	903
of this section;	904

(5) A description of each parcel of real property described	905
in division (B)(4) of this section;	906

(6) Other information that in the opinion of the court	907
should be included.	908

(D) If an executor or administrator has failed to file an	909
application for a certificate of transfer before being discharged,	910
the application may be filed by an heir or devisee, or a successor	911
in interest, in the probate court in which the testator's will was	912
probated or, in the case of intestate estates, in the probate	913
court in which administration was had. If no administration was	914
had on an estate and if no administration is contemplated, except	915
in the case of the grant of or contemplated application for the	916
grant of an order of a summary release from administration under	917
section 2113.031 of the Revised Code, an application for a	918
certificate of transfer may be filed by an heir or devisee, or a	919
successor in interest, in the probate court of the county in which	920
the decedent was a resident at the time of death.	921

A foreign executor or administrator, when no ancillary	922
administration proceedings have been had or are being had in this	923
state, may file in accordance with this section an application for	924
a certificate of transfer in the probate court of any county of	925
this state in which real property of the decedent is located.	926

When a person who has entered into a written contract for the	927
sale and conveyance of an interest in real property dies before	928
its completion, the interest of the decedent in the contract and	929
the record title to the real property described in the contract	930
may be transferred to the persons, legatees, devisees, or heirs at	931
law entitled to the interest of the decedent in the real property,	932
in the same manner as provided in this section and sections	933
2113.62 and 2113.63 of the Revised Code for the transfer of real	934
property. The application for the certificate of transfer and the	935
certificate itself also shall recite that the real property	936
described in the application or certificate is subject to a	937
written contract for its sale and conveyance.	938

Sec. 2117.25. (A) Every executor or administrator shall	939
proceed with diligence to pay the debts of the decedent, and shall	940
apply the assets in the following order:	941

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

942

(B)(2) An amount, not exceeding two thousand dollars, for	943
funeral expenses that are included in the bill of a funeral	944
director, funeral expenses other than those in the bill of a	945
funeral director that are approved by the probate court, and an	946
amount, not exceeding two thousand dollars, for burial and	947
cemetery expenses, including that portion of the funeral	948
director's bill allocated to cemetery expenses that have been paid	949
to the cemetery by the funeral director.	950

For purposes of this division, burial and cemetery expenses	951
shall be limited to the following:	952

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

953

(2)(b) Monuments or other markers;

954

(3)(c) The outer burial container;

955

(4)(d) The cost of opening and closing the place of	956
interment;	957

(5)(e) The urn.

958

(C)(3) The allowance for support made to the surviving	959
spouse, minor children, or both under section 2106.13 of the	960
Revised Code;	961

(D)(4) Debts entitled to a preference under the laws of the	962
United States;	963

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

964

(F)(6) If the total bill of a funeral director for funeral	965
expenses exceeds two thousand dollars, then, in addition to the	966
amount described in division (B)(A)(2) of this section, an amount,	967
not exceeding one thousand dollars, for funeral expenses that are	968
included in the bill and that exceed two thousand dollars;	969

(G)(7) Personal property taxes and obligations for which the	970
decedent was personally liable to the state or any of its	971
subdivisions;	972

(H)(8) Debts for manual labor performed for the decedent	973
within twelve months preceding the decedent's death, not exceeding	974
three hundred dollars to any one person;	975

(I)(9) Other debts for which claims have been presented and	976
finally allowed.	977

(B) The part of the bill of a funeral director that exceeds	978
the total of three thousand dollars as described in divisions	979
(B)(A)(2) and (F)(6) of this section, and the part of a claim	980
included in division (H)(A)(8) of this section that exceeds three	981
hundred dollars shall be included as a debt under division	982
(I)(A)(9) of this section, depending upon the time when the claim	983
for the additional amount is presented.	984

(C) Any natural person or fiduciary who pays a claim of any	985
creditor described in division (A) of this section shall be	986
subrogated to the rights of that creditor proportionate to the	987
amount of the payment and shall be entitled to reimbursement for	988
that amount in accordance with the priority of payments set forth	989
in that division.	990

(D)(1) Chapters 2113. to 2125. of the Revised Code, relating	991
to the manner in which and the time within which claims shall be	992
presented, shall apply to claims set forth in divisions (B)(A)(2),	993
(F)(6), and (H)(8) of this section. Claims for an expense of	994
administration or for the allowance for support need not be	995
presented. The executor or administrator shall pay debts included	996
in divisions (D)(A)(4) and (G)(7) of this section, of which the	997
executor or administrator has knowledge, regardless of	998
presentation.	999

(2) The giving of written notice to an executor or	1000
administrator of a motion or application to revive an action	1001
pending against the decedent at the date of death shall be	1002
equivalent to the presentation of a claim to the executor or	1003
administrator for the purpose of determining the order of payment	1004
of any judgment rendered or decree entered in such an action.	1005

(E) No payments shall be made to creditors of one class	1006
until all those of the preceding class are fully paid or provided	1007
for. If the assets are insufficient to pay all the claims of one	1008
class, the creditors of that class shall be paid ratably.	1009

(F) If it appears at any time that the assets have been	1010
exhausted in paying prior or preferred charges, allowances, or	1011
claims, suchthose payments shall be a bar to an action on any	1012
claim not entitled to suchthat priority or preference.	1013

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

1014

(1) "Motor vehicle" has the same meaning as in section	1015
4505.01 of the Revised Code.	1016

(2) "Joint ownership with right of survivorship" means a	1017
form of ownership of a motor vehicle, watercraft, or outboard	1018
motor that is established pursuant to this section and pursuant to	1019
which the entire interest in the motor vehicle, watercraft, or	1020
outboard motor is held by two persons for their joint lives and	1021
thereafter by the survivor of them.	1022

(3) "Watercraft" has the same meaning as in division (A) of	1023
section 1548.01 of the Revised Code.	1024

(B)(1) Any two persons may establish in accordance with this	1025
section joint ownership with right of survivorship in a motor	1026
vehicle or in a watercraft or outboard motor for which a	1027
certificate of title is required under Chapter 1548. of the	1028
Revised Code.	1029

(2) If two persons wish to establish joint ownership with	1030
right of survivorship in a motor vehicle or in a watercraft or	1031
outboard motor that is required to be titled under Chapter 1548.	1032
of the Revised Code, they may make a joint application for a	1033
certificate of title under section 4505.06 or 1548.07 of the	1034
Revised Code, as applicable.	1035

(C) If two persons have established in a certificate of	1036
title joint ownership with right of survivorship in a motor	1037
vehicle or a watercraft or outboard motor that is required to be	1038
titled under Chapter 1548. of the Revised Code, and if one of	1039
those persons dies, the interest of the deceased person in the	1040
motor vehicle, watercraft, or outboard motor shall pass to the	1041
survivor of them upon transfer of title to the motor vehicle or	1042
watercraft or outboard motor in accordance with section 4505.10 or	1043
1548.11 of the Revised Code. The motor vehicle, watercraft, or	1044
outboard motor shall not be considered an estate asset and shall	1045
not be included and stated in the estate inventory.	1046

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

1047

(1) "Designate or designation in beneficiary form" means to	1048
designate, or the designation of, a motor vehicle, watercraft, or	1049
outboard motor in a certificate of title that indicates the	1050
present owner of the motor vehicle, watercraft, or outboard motor	1051
and the intention of the present owner with respect to the	1052
transfer of ownership on the present owner's death by designating	1053
one or more persons as the beneficiary or beneficiaries who will	1054
become the owner or owners of the motor vehicle, watercraft, or	1055
outboard motor upon the death of the present owner.	1056

(2) "Motor vehicle" has the same meaning as in section	1057
4505.01 of the Revised Code.	1058

(3) "Person" means an individual, a corporation, an	1059
organization, or other legal entity.	1060

(4) "Transfer-on-death beneficiary or beneficiaries" means a	1061
person or persons specified in a certificate of title of a motor	1062
vehicle, watercraft, or outboard motor who will become the owner	1063
or owners of the motor vehicle, watercraft, or outboard motor upon	1064
the death of the present owner of the motor vehicle, watercraft,	1065
or outboard motor.	1066

(5) "Watercraft" has the same meaning as in section 1548.01	1067
of the Revised Code.	1068

(B) An individual whose certificate of title of a motor	1069
vehicle, watercraft, or outboard motor shows sole ownership by	1070
that individual may make an application for a certificate of title	1071
under section 1548.07 or 4505.06 of the Revised Code to designate	1072
that motor vehicle, watercraft, or outboard motor in beneficiary	1073
form pursuant to this section.	1074

(C)(1) A motor vehicle, watercraft, or outboard motor is	1075
designated in beneficiary form if the certificate of title of the	1076
motor vehicle, watercraft, or outboard motor includes the name or	1077
names of the transfer-on-death beneficiary or beneficiaries.	1078

(2) The designation of a motor vehicle, watercraft, or	1079
outboard motor in beneficiary form is not required to be supported	1080
by consideration, and the certificate of title in which the	1081
designation is made is not required to be delivered to the	1082
transfer-on-death beneficiary or beneficiaries in order for the	1083
designation in beneficiary form to be effective.	1084

(D) The designation of a motor vehicle, watercraft, or	1085
outboard motor in beneficiary form may be shown in the certificate	1086
of title by the words "transfer-on-death" or the abbreviation	1087
"TOD" after the name of the owner of a motor vehicle, watercraft,	1088
or outboard motor and before the name or names of the	1089
transfer-on-death beneficiary or beneficiaries.	1090

(E) The designation of a transfer-on-death beneficiary or	1091
beneficiaries on a certificate of title has no effect on the	1092
ownership of a motor vehicle, watercraft, or outboard motor until	1093
the death of the owner of the motor vehicle, watercraft, or	1094
outboard motor. The owner of a motor vehicle, watercraft, or	1095
outboard motor may cancel or change the designation of a	1096
transfer-on-death beneficiary or beneficiaries on a certificate of	1097
title at any time without the consent of the transfer-on-death	1098
beneficiary or beneficiaries by making an application for a	1099
certificate of title under section 1548.07 or 4505.06 of the	1100
Revised Code.	1101

(F)(1) Upon the death of the owner of a motor vehicle,	1102
watercraft, or outboard motor designated in beneficiary form, the	1103
ownership of the motor vehicle, watercraft, or outboard motor	1104
shall pass to the transfer-on-death beneficiary or beneficiaries	1105
who survive the owner upon transfer of title to the motor vehicle,	1106
watercraft, or outboard motor in accordance with section 1548.11	1107
or 4505.10 of the Revised Code. The transfer-on-death beneficiary	1108
or beneficiaries who survive the owner may apply for a certificate	1109
of title to the motor vehicle, watercraft, or outboard motor upon	1110
submitting proof of the death of the owner of the motor vehicle,	1111
watercraft, or outboard motor.	1112

(2) If no transfer-on-death beneficiary or beneficiaries	1113
survive the owner of a motor vehicle, watercraft, or outboard	1114
motor, the motor vehicle, watercraft, or outboard motor shall be	1115
included in the probate estate of the deceased owner.	1116

(G)(1) Any transfer of a motor vehicle, watercraft, or	1117
outboard motor to a transfer-on-death beneficiary or beneficiaries	1118
that results from a designation of the motor vehicle, watercraft,	1119
or outboard motor in beneficiary form is not testamentary.	1120

(2) This section does not limit the rights of any creditor	1121
of the owner of a motor vehicle, watercraft, or outboard motor	1122
against any transfer-on-death beneficiary or beneficiaries or	1123
other transferees of the motor vehicle, watercraft, or outboard	1124
motor under other laws of this state.	1125

(H)(1) This section shall be known and may be cited as the	1126
"Transfer-on-Death of Motor Vehicle, Watercraft, or Outboard Motor	1127
Statute."	1128

(2) Divisions (A) to (H) of this section shall be liberally	1129
construed and applied to promote their underlying purposes and	1130
policy.	1131

(3) Unless displaced by particular provisions of divisions	1132
(A) to (H) of this section, the principles of law and equity	1133
supplement the provisions of those divisions.	1134

Sec. 4503.12.  Upon the transfer of ownership of a motor	1135
vehicle, the registration of the motor vehicle expires, and the	1136
original owner immediately shall remove the license plates from	1137
the motor vehicle, except that:	1138

(A) If a statutory merger or consolidation results in the	1139
transfer of ownership of a motor vehicle from a constituent	1140
corporation to the surviving corporation, or if the incorporation	1141
of a proprietorship or partnership results in the transfer of	1142
ownership of a motor vehicle from the proprietorship or	1143
partnership to the corporation, the registration shall be	1144
continued upon the filing by the surviving or new corporation,	1145
within thirty days of such transfer, of an application for an	1146
amended certificate of registration, unless such registration is	1147
prohibited by division (D) of section 2935.27, division (A) of	1148
section 2937.221, division (B) of section 4507.168, or division	1149
(B)(1) of section 4521.10 of the Revised Code. The application	1150
shall be accompanied by a service fee of two dollars and	1151
seventy-five cents commencing on July 1, 2001, three dollars and	1152
twenty-five cents commencing on January 1, 2003, and three dollars	1153
and fifty cents commencing on January 1, 2004, a transfer fee of	1154
one dollar, and the original certificate of registration. Upon a	1155
proper filing, the registrar of motor vehicles shall issue an	1156
amended certificate of registration in the name of the new owner.	1157

(B) If the death of the owner of a motor vehicle results in	1158
the transfer of ownership of the motor vehicle to the surviving	1159
spouse of the owner or if a motor vehicle is owned by two persons	1160
under joint ownership with right of survivorship established under	1161
section 2106.172131.12 of the Revised Code and one of those	1162
persons dies, the registration shall be continued upon the filing	1163
by the surviving spousesurvivor of an application for an amended	1164
certificate of registration, unless such registration is	1165
prohibited by division (D) of section 2935.27, division (A) of	1166
section 2937.221, division (A) of section 4503.13, division (B) of	1167
section 4507.168, or division (B)(1) of section 4521.10 of the	1168
Revised Code. The application shall be accompanied by a service	1169
fee of two dollars and seventy-five cents commencing on July 1,	1170
2001, three dollars and twenty-five cents commencing on January 1,	1171
2003, and three dollars and fifty cents commencing on January 1,	1172
2004, a transfer fee of one dollar, the original certificate of	1173
registration, and, in relation to a motor vehicle that is owned by	1174
two persons under joint ownership with right of survivorship	1175
established under section 2106.172131.12 of the Revised Code, by	1176
a copy of the certificate of title that specifies that the vehicle	1177
is owned under joint ownership with right of survivorship. Upon a	1178
proper filing, the registrar shall issue an amended certificate of	1179
registration in the name of the surviving spousesurvivor.	1180

(C) If the death of the owner of a motor vehicle results in	1181
the transfer of ownership of the motor vehicle to a	1182
transfer-on-death beneficiary or beneficiaries designated under	1183
section 2131.13 of the Revised Code, the registration shall be	1184
continued upon the filing by the transfer-on-death beneficiary or	1185
beneficiaries of an application for an amended certificate of	1186
registration, unless that registration is prohibited by division	1187
(D) of section 2935.27, division (A) of section 2937.221, division	1188
(A) of section 4503.13, division (B) of section 4507.168, or	1189
division (B)(1) of section 4521.10 of the Revised Code. The	1190
application shall be accompanied by a service fee of two dollars	1191
and seventy-five cents commencing on July 1, 2001, three dollars	1192
and twenty-five cents commencing on January 1, 2003, and three	1193
dollars and fifty cents commencing on January 1, 2004, a transfer	1194
fee of one dollar, the original certificate of registration, and a	1195
copy of the certificate of title that specifies that the owner of	1196
the motor vehicle has designated the motor vehicle in beneficiary	1197
form under section 2131.13 of the Revised Code. Upon a proper	1198
filing, the registrar shall issue an amended certificate of	1199
registration in the name of the transfer-on-death beneficiary or	1200
beneficiaries.	1201

(D) If the original owner of a motor vehicle that has been	1202
transferred makes application for the registration of another	1203
motor vehicle at any time during the remainder of the registration	1204
period for which the transferred motor vehicle was registered, the	1205
owner, unless such registration is prohibited by division (D) of	1206
section 2935.27, division (A) of section 2937.221, division (A) of	1207
section 4503.13, division (E) of section 4503.234, division (B) of	1208
section 4507.168, or division (B)(1) of section 4521.10 of the	1209
Revised Code, may file an application for transfer of the	1210
registration and, where applicable, the license plates,	1211
accompanied by a service fee of two dollars and seventy-five	1212
cents commencing on July 1, 2001, three dollars and twenty-five	1213
cents commencing on January 1, 2003, and three dollars and fifty	1214
cents commencing on January 1, 2004, a transfer fee of one dollar,	1215
and the original certificate of registration. The transfer of the	1216
registration and, where applicable, the license plates from the	1217
motor vehicle for which they originally were issued to a	1218
succeeding motor vehicle purchased by the same person in whose	1219
name the original registration and license plates were issued	1220
shall be done within a period not to exceed thirty days. During	1221
that thirty-day period, the license plates from the motor vehicle	1222
for which they originally were issued may be displayed on the	1223
succeeding motor vehicle, and the succeeding motor vehicle may be	1224
operated on the public roads and highways in this state.	1225

At the time of application for transfer, the registrar shall	1226
compute and collect the amount of tax due on the succeeding motor	1227
vehicle, based upon the amount that would be due on a new	1228
registration as of the date on which the transfer is made less a	1229
credit for the unused portion of the original registration	1230
beginning on that date. If the credit exceeds the amount of tax	1231
due on the new registration, no refund shall be made. In	1232
computing the amount of tax due and credits to be allowed under	1233
this division, the provisions of division (B)(1)(a) and (b) of	1234
section 4503.11 of the Revised Code shall apply. As to passenger	1235
cars, noncommercial vehicles, motor homes, and motorcycles,	1236
transfers within or between these classes of motor vehicles only	1237
shall be allowed. If the succeeding motor vehicle is of a	1238
different class than the motor vehicle for which the registration	1239
originally was issued, new license plates also shall be issued	1240
upon the surrender of the license plates originally issued and	1241
payment of the fees provided in divisions (C) and (D) of section	1242
4503.10 of the Revised Code.	1243

(D)(E) The owner of a commercial car having a gross vehicle	1244
weight or combined gross vehicle weight of more than ten thousand	1245
pounds may transfer the registration of that commercial car to	1246
another commercial car the owner owns without transferring	1247
ownership of the first commercial car, unless registration of the	1248
second commercial car is prohibited by division (D) of section	1249
2935.27, division (A) of section 2937.221, division (A) of section	1250
4503.13, division (B) of section 4507.168, or division (B)(1) of	1251
section 4521.10 of the Revised Code. At any time during the	1252
remainder of the registration period for which the first	1253
commercial car was registered, the owner may file an application	1254
for the transfer of the registration and, where applicable, the	1255
license plates, accompanied by a service fee of two dollars and	1256
seventy-five cents commencing on July 1, 2001, three dollars and	1257
twenty-five cents commencing on January 1, 2003, and three dollars	1258
and fifty cents commencing on January 1, 2004, a transfer fee of	1259
one dollar, and the certificate of registration of the first	1260
commercial car. The amount of any tax due or credit to be allowed	1261
for a transfer of registration under this division shall be	1262
computed in accordance with division (C)(D) of this section.	1263

No commercial car to which a registration is transferred	1264
under this division shall be operated on a public road or highway	1265
in this state until after the transfer of registration is	1266
completed in accordance with this division.	1267

(E)(F) Upon application to the registrar or a deputy	1268
registrar, a person who owns or leases a motor vehicle may	1269
transfer special license plates assigned to that vehicle to any	1270
other vehicle that the person owns or leases or that is owned or	1271
leased by the person's spouse. The application shall be	1272
accompanied by a service fee of two dollars and seventy-five	1273
cents commencing on July 1, 2001, three dollars and twenty-five	1274
cents commencing on January 1, 2003, and three dollars and fifty	1275
cents commencing on January 1, 2004, a transfer fee of one dollar,	1276
and the original certificate of registration. As appropriate, the	1277
application also shall be accompanied by a power of attorney for	1278
the registration of a leased vehicle and a written statement	1279
releasing the special plates to the applicant. Upon a proper	1280
filing, the registrar or deputy registrar shall assign the special	1281
license plates to the motor vehicle owned or leased by the	1282
applicant and issue a new certificate of registration for that	1283
motor vehicle.	1284

As used in division (E)(F) of this section, "special license	1285
plates" means either of the following:	1286

(1) Any license plates for which the person to whom the	1287
license plates are issued must pay an additional fee in excess of	1288
the fees prescribed in section 4503.04 of the Revised Code,	1289
Chapter 4504. of the Revised Code, and the service fee prescribed	1290
in division (D) or (G) of section 4503.10 of the Revised Code;	1291

(2) License plates issued under section 4503.44 of the	1292
Revised Code.	1293

Sec. 4505.06.  (A) Application for a certificate of title	1294
shall be made in a form prescribed by the registrar of motor	1295
vehicles, and shall be sworn to before a notary public or other	1296
officer empowered to administer oaths. The application shall be	1297
filed with the clerk of the court of common pleas of the county in	1298
which the applicant resides if the applicant is a resident of this	1299
state or, if not a resident, in the county in which the	1300
transaction is consummated. An application for a certificate of	1301
title may be filed electronically by electronic image transmission	1302
in any county in which the clerk of the court of common pleas	1303
permits an application to be filed electronically. The signature	1304
of an officer empowered to administer oaths that appears on an	1305
application for a certificate of title, or on any other document	1306
required to be filed by this chapter that has been filed	1307
electronically, is not a facsimile signature as defined in section	1308
9.10 of the Revised Code. Any payments required by this chapter	1309
shall be considered as accompanying any electronically transmitted	1310
application when payment actually is received by the clerk.	1311
Payment of any fee or taxes may be made by electronic transfer of	1312
funds.	1313

The application for a certificate of title shall be	1314
accompanied by the fee prescribed in section 4505.09 of the	1315
Revised Code; and if a certificate of title previously has been	1316
issued for the motor vehicle in this state, it shall be	1317
accompanied by that certificate of title duly assigned, unless	1318
otherwise provided in this chapter. If a certificate of title	1319
previously has not been issued for the motor vehicle in this	1320
state, the application, unless otherwise provided in this chapter,	1321
shall be accompanied by a manufacturer's or importer's certificate	1322
or by a certificate of title of another state from which the motor	1323
vehicle was brought into this state. If the application refers to	1324
a motor vehicle last previously registered in another state, the	1325
application also shall be accompanied by the physical inspection	1326
certificate required by section 4505.061 of the Revised Code. If	1327
the application is made by two persons regarding a motor vehicle	1328
in which they wish to establish joint ownership with right of	1329
survivorship they may do so as provided in section 2106.172131.12	1330
of the Revised Code. If the applicant requests a designation of	1331
the motor vehicle in beneficiary form so that upon the death of	1332
the owner of the motor vehicle, ownership of the motor vehicle	1333
will pass to a designated transfer-on-death beneficiary or	1334
beneficiaries, the applicant may do so as provided in section	1335
2131.13 of the Revised Code. A person who establishes ownership	1336
of a motor vehicle that is transferable on death in accordance	1337
with section 2131.13 of the Revised Code may terminate that type	1338
of ownership or change the designation of the transfer-on-death	1339
beneficiary or beneficiaries by applying for a certificate of	1340
title pursuant to this section. The clerk shall retain the	1341
evidence of title presented by the applicant and on which the	1342
certificate of title is issued. The clerk shall use reasonable	1343
diligence in ascertaining whether or not the facts in the	1344
application are true by checking the application and documents	1345
accompanying it with the records of motor vehicles in the clerk's	1346
office; if satisfied that the applicant is the owner of the motor	1347
vehicle and that the application is in the proper form, the clerk,	1348
within five business days after the application is filed, shall	1349
issue a certificate of title over the clerk's signature and sealed	1350
with the clerk's seal. For purposes of the transfer of a	1351
certificate of title, if the clerk is satisfied that the secured	1352
party has duly discharged a lien notation, but has not canceled	1353
the lien notation with the clerk of the county of origin, the	1354
clerk may cancel the lien notation on the automated title	1355
processing system and notify the clerk of the county of origin.	1356

In the case of the sale of a motor vehicle to a general buyer	1357
or user by a dealer, by a motor vehicle leasing dealer selling the	1358
motor vehicle to the lessee or, in a case in which the leasing	1359
dealer subleased the motor vehicle, the sublessee, at the end of	1360
the lease agreement or sublease agreement, or by a manufactured	1361
home broker, the certificate of title shall be obtained in the	1362
name of the buyer by the dealer, leasing dealer, or the	1363
manufactured home broker, as the case may be, upon application	1364
signed by the buyer. The certificate of title shall be issued	1365
within five business days after the application for title is filed	1366
with the clerk. If the buyer of the motor vehicle previously	1367
leased the motor vehicle and is buying the motor vehicle at the	1368
end of the lease pursuant to that lease, the certificate of title	1369
shall be obtained in the name of the buyer by the motor vehicle	1370
leasing dealer who previously leased the motor vehicle to the	1371
buyer or by the motor vehicle leasing dealer who subleased the	1372
motor vehicle to the buyer under a sublease agreement.	1373

In all other cases, except as provided in division (D)(2) of	1374
section 4505.11 of the Revised Code, such certificates shall be	1375
obtained by the buyer. In all cases of transfer of a motor	1376
vehicle, the application for certificate of title shall be filed	1377
within thirty days after the assignment or delivery of the motor	1378
vehicle. If an application for a certificate of title is not	1379
filed within that period, the clerk shall collect a fee of five	1380
dollars for the issuance of the certificate, except that no such	1381
fee shall be required from a motor vehicle salvage dealer, as	1382
defined in division (A) of section 4738.01 of the Revised Code,	1383
who immediately surrenders the certificate of title for	1384
cancellation. The fee shall be in addition to all other fees	1385
established by this chapter, and shall be retained by the clerk.	1386
The registrar shall provide, on the certificate of title form	1387
prescribed by section 4505.07 of the Revised Code, language	1388
necessary to give evidence of the date on which the assignment or	1389
delivery of the motor vehicle was made.	1390

As used in this division, "lease agreement," "lessee," and	1391
"sublease agreement" have the same meanings as in section 4505.04	1392
of the Revised Code.	1393

(B) The clerk, except as provided in this section, shall	1394
refuse to accept for filing any application for a certificate of	1395
title and shall refuse to issue a certificate of title unless the	1396
dealer or manufactured home broker or the applicant, in cases in	1397
which the certificate shall be obtained by the buyer, submits with	1398
the application payment of the tax levied by or pursuant to	1399
Chapters 5739. and 5741. of the Revised Code. Upon payment of the	1400
tax in accordance with division (E) of this section, the clerk	1401
shall issue a receipt prescribed by the registrar and agreed upon	1402
by the tax commissioner showing payment of the tax or a receipt	1403
issued by the commissioner showing the payment of the tax. When	1404
submitting payment of the tax to the clerk, a dealer shall retain	1405
any discount to which the dealer is entitled under section 5739.12	1406
of the Revised Code.	1407

For receiving and disbursing such taxes paid to the clerk,	1408
the clerk may retain a poundage fee of one and one one-hundredth	1409
per cent, whichand the clerk shall be paidpay the poundage fee	1410
into the certificate of title administration fund created by	1411
section 325.33 of the Revised Code.	1412

In the case of casual sales of motor vehicles, as defined in	1413
section 4517.01 of the Revised Code, the price for the purpose of	1414
determining the tax shall be the purchase price on the assigned	1415
certificate of title executed by the seller and filed with the	1416
clerk by the buyer on a form to be prescribed by the registrar,	1417
which shall be prima-facie evidence of the amount for the	1418
determination of the tax.	1419

(C)(1) If the transferor indicates on the certificate of	1420
title that the odometer reflects mileage in excess of the designed	1421
mechanical limit of the odometer, the clerk shall enter the phrase	1422
"exceeds mechanical limits" following the mileage designation. If	1423
the transferor indicates on the certificate of title that the	1424
odometer reading is not the actual mileage, the clerk shall enter	1425
the phrase "nonactual: warning - odometer discrepancy" following	1426
the mileage designation. The clerk shall use reasonable care in	1427
transferring the information supplied by the transferor, but is	1428
not liable for any errors or omissions of the clerk or those of	1429
the clerk's deputies in the performance of the clerk's duties	1430
created by this chapter.	1431

The registrar shall prescribe an affidavit in which the	1432
transferor shall swear to the true selling price and, except as	1433
provided in this division, the true odometer reading of the motor	1434
vehicle. The registrar may prescribe an affidavit in which the	1435
seller and buyer provide information pertaining to the odometer	1436
reading of the motor vehicle in addition to that required by this	1437
section, as such information may be required by the United States	1438
secretary of transportation by rule prescribed under authority of	1439
subchapter IV of the "Motor Vehicle Information and Cost Savings	1440
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981.	1441

(2) Division (C)(1) of this section does not require the	1442
giving of information concerning the odometer and odometer reading	1443
of a motor vehicle when ownership of a motor vehicle is being	1444
transferred as a result of a bequest, under the laws of intestate	1445
succession, to a surviving spousesurvivor pursuant to section	1446
2106.17, 2106.18, 2131.12, or 4505.10 of the Revised Code, to a	1447
transfer-on-death beneficiary or beneficiaries pursuant to section	1448
2131.13 of the Revised Code, or in connection with the creation of	1449
a security interest.	1450

(D) When the transfer to the applicant was made in some	1451
other state or in interstate commerce, the clerk, except as	1452
provided in this section, shall refuse to issue any certificate of	1453
title unless the tax imposed by or pursuant to Chapter 5741. of	1454
the Revised Code has been paid as evidenced by a receipt issued by	1455
the tax commissioner, or unless the applicant submits with the	1456
application payment of the tax. Upon payment of the tax in	1457
accordance with division (E) of this section, the clerk shall	1458
issue a receipt prescribed by the registrar and agreed upon by the	1459
tax commissioner, showing payment of the tax. For receiving and	1460
disbursing such taxes paid to the clerk, the clerk may retain a	1461
poundage fee of one per cent. When the vendor is not regularly	1462
engaged in the business of selling motor vehicles, the vendor	1463
shall not be required to purchase a vendor's license or make	1464
reports concerning such sales.	1465

(E) The clerk shall accept any payment of a tax in cash, or	1466
by certified check, draft, or money order payable to the clerk and	1467
submitted with an application for a certificate of title under	1468
division (B) or (D) of this section. The clerk also may accept	1469
payment of the tax by corporate, business, or personal check,	1470
credit card, electronic transfer or wire transfer, debit card, or	1471
any other accepted form of payment made payable to the clerk. The	1472
clerk may require bonds, guarantees, or letters of credit to	1473
ensure the collection of corporate, business, or personal checks.	1474
Any service fee charged by a third party to a clerk for the use of	1475
any form of payment may be paid by the clerk from the certificate	1476
of title administration fund created in section 325.33 of the	1477
Revised Code, or may be assessed by the clerk upon the applicant	1478
as an additional fee. Upon collection, the additional fees shall	1479
be paid by the clerk into that certificate of title administration	1480
fund.	1481

The clerk shall make a good faith effort to collect any	1482
payment of taxes due but not made because the payment was returned	1483
or dishonored, but the clerk is not personally liable for the	1484
payment of uncollected taxes or uncollected fees. The clerk shall	1485
notify the tax commissioner of any such payment of taxes that is	1486
due but not made and shall furnish suchthe information to the	1487
commissioner asthat the commissioner requires. The clerk shall	1488
deduct the amount of taxes due but not paid from the clerk's	1489
periodic remittance of tax payments, in accordance with procedures	1490
agreed upon by the tax commissioner. The commissioner may collect	1491
taxes due by assessment in the manner provided in section 5739.13	1492
of the Revised Code.	1493

Any person who presents payment that is returned or	1494
dishonored for any reason is liable to the clerk for payment of a	1495
penalty over and above the amount of the taxes due. The clerk	1496
shall determine the amount of the penalty, whichand the penalty	1497
shall be no greater than that amount necessary to compensate the	1498
clerk for banking charges, legal fees, or other expenses incurred	1499
by the clerk in collecting the returned or dishonored payment. The	1500
remedies and procedures provided in this section are in addition	1501
to any other available civil or criminal remedies. Subsequently	1502
collected penalties, poundage, and title fees, less any title fee	1503
due the state, from returned or dishonored payments collected by	1504
the clerk shall be paid into the certificate of title	1505
administration fund. Subsequently collected taxes, less poundage,	1506
shall be sent by the clerk to the treasurer of state at the next	1507
scheduled periodic remittance of tax payments, with suchthe	1508
information asthat the commissioner may require. The clerk may	1509
abate all or any part of any penalty assessed under this division.	1510

(F) In the following cases, the clerk shall accept for	1511
filing such application and shall issue a certificate of title	1512
without requiring payment or evidence of payment of the tax:	1513

(1) When the purchaser is this state or any of its political	1514
subdivisions, a church, or an organization whose purchases are	1515
exempted by section 5739.02 of the Revised Code;	1516

(2) When the transaction in this state is not a retail sale	1517
as defined by section 5739.01 of the Revised Code;	1518

(3) When the purchase is outside this state or in interstate	1519
commerce and the purpose of the purchaser is not to use, store, or	1520
consume within the meaning of section 5741.01 of the Revised Code;	1521

(4) When the purchaser is the federal government;

1522

(5) When the motor vehicle was purchased outside this state	1523
for use outside this state;	1524

(6) When the motor vehicle is purchased by a nonresident of	1525
this state for immediate removal from this state, and will be	1526
permanently titled and registered in another state, as provided by	1527
division (B)(23) of section 5739.02 of the Revised Code, and upon	1528
presentation of a copy of the affidavit provided by that section,	1529
and a copy of the exemption certificate provided by section	1530
5739.03 of the Revised Code.	1531

The clerk shall forward all payments of taxes, less poundage	1532
fee, to the treasurer of state in a manner to be prescribed by the	1533
tax commissioner and shall furnish suchthe information to the	1534
commissioner asthat the commissioner requires.	1535

(G) An application, as prescribed by the registrar and	1536
agreed to by the tax commissioner, shall be filled out and sworn	1537
to by the buyer of a motor vehicle in a casual sale. The	1538
application shall contain the following notice in bold lettering:	1539
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You are	1540
required by law to state the true selling price. A false	1541
statement is in violation of section 2921.13 of the Revised Code	1542
and is punishable by six months' imprisonment or a fine of up to	1543
one thousand dollars, or both. All transfers are audited by the	1544
department of taxation. The seller and buyer must provide any	1545
information requested by the department of taxation. The buyer	1546
may be assessed any additional tax found to be due."	1547

(H) For sales of manufactured homes or mobile homes	1548
occurring on or after January 1, 2000, the clerk shall accept for	1549
filing, pursuant to Chapter 5739. of the Revised Code, an	1550
application for a certificate of title for a manufactured home or	1551
mobile home without requiring payment of any tax pursuant to	1552
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised	1553
Code, or a receipt issued by the tax commissioner showing payment	1554
of the tax. For sales of manufactured homes or mobile homes	1555
occurring on or after January 1, 2000, the applicant shall pay to	1556
the clerk an additional fee of five dollars for each certificate	1557
of title issued by the clerk for a manufactured or mobile home	1558
pursuant to division (H) of section 4505.11 of the Revised Code	1559
and for each certificate of title issued upon transfer of	1560
ownership of the home. The clerk shall credit the fee to the	1561
county title administration fund, and the fee shall be used to pay	1562
the expenses of archiving suchthose certificates pursuant to	1563
division (A) of section 4505.08 and division (H)(3) of section	1564
4505.11 of the Revised Code. The tax commissioner shall	1565
administer any tax on a manufactured or mobile home pursuant to	1566
Chapters 5739. and 5741. of the Revised Code.	1567

Sec. 4505.10.  (A) In the event of the transfer of ownership	1568
of a motor vehicle by operation of law, as upon inheritance,	1569
devise or bequest, order in bankruptcy, insolvency, replevin, or	1570
execution sale, a motor vehicle is sold to satisfy storage or	1571
repair charges, or repossession is had upon default in performance	1572
of the terms of a security agreement as provided in Chapter 1309.	1573
of the Revised Code and the secured party has notified the debtor	1574
as required by division (B) of section 1309.611 of the Revised	1575
Code, the clerk of the court of common pleas of the county in	1576
which the last certificate of title to the motor vehicle was	1577
issued, upon the surrender of the prior certificate of title or	1578
the manufacturer's or importer's certificate, or, when that is not	1579
possible, upon presentation of satisfactory proof to the clerk of	1580
ownership and rights of possession to the motor vehicle, and upon	1581
payment of the fee prescribed in section 4505.09 of the Revised	1582
Code and presentation of an application for certificate of title,	1583
may issue to the applicant a certificate of title to the motor	1584
vehicle. Only an affidavit by the person or agent of the person to	1585
whom possession of the motor vehicle has passed, setting forth the	1586
facts entitling the person to the possession and ownership,	1587
together with a copy of the journal entry, court order, or	1588
instrument upon which the claim of possession and ownership is	1589
founded, is satisfactory proof of ownership and right of	1590
possession. If the applicant cannot produce that proof of	1591
ownership, the applicant may apply directly to the registrar of	1592
motor vehicles and submit the evidence the applicant has, and the	1593
registrar, if the registrar finds the evidence sufficient, then	1594
may authorize the clerk to issue a certificate of title. If, from	1595
the records in the office of the clerk, there appears to be any	1596
lien on the motor vehicle, the certificate of title shall contain	1597
a statement of the lien unless the application is accompanied by	1598
proper evidence of its extinction.	1599

(B) The clerk shall transfer a decedent's interest in one or	1600
two automobiles to the surviving spouse of the decedent, as	1601
provided in section 2106.18 of the Revised Code, upon receipt of	1602
the title or titles. An affidavit executed by the surviving	1603
spouse shall be submitted to the clerk with the title or titles.	1604
The affidavit shall give the date of death of the decedent, shall	1605
state that each automobile for which the decedent's interest is to	1606
be so transferred is not disposed of by testamentary disposition,	1607
and shall provide an approximate value for each automobile	1608
selected to be transferred by the surviving spouse. The affidavit	1609
shall also contain a description for each automobile for which the	1610
decedent's interest is to be so transferred. The transfer does	1611
not affect any liens upon any automobile for which the decedent's	1612
interest is so transferred.	1613

(C) Upon the death of one of the persons who have	1614
established joint ownership with right of survivorship under	1615
section 2106.172131.12 of the Revised Code in a motor vehicle,	1616
and upon presentation to the clerk of the title and the	1617
certificate of death of the decedent, the clerk shall transfer	1618
title to the motor vehicle to the survivor. The transfer does not	1619
affect any liens upon any motor vehicle so transferred.	1620

(D) Upon the death of the owner of a motor vehicle	1621
designated in beneficiary form under section 2131.13 of the	1622
Revised Code, upon application for a certificate of title by the	1623
transfer-on-death beneficiary or beneficiaries designated pursuant	1624
to that section, and upon presentation to the clerk of the	1625
certificate of title and the certificate of death of the decedent,	1626
the clerk shall transfer the motor vehicle and issue a certificate	1627
of title to the transfer-on-death beneficiary or beneficiaries.	1628
The transfer does not affect any liens upon the motor vehicle so	1629
transferred.	1630

Sec. 4549.08.  No person shall operate or drive a motor	1631
vehicle upon the public roads and highways in this state if it	1632
displays a license plate or a distinctive number or identification	1633
mark that meets any of the following criteria:	1634

(A) Is fictitious;

1635

(B) Is a counterfeit or an unlawfully made copy of any	1636
distinctive number or identification mark;	1637

(C) Belongs to another motor vehicle, provided that this	1638
section does not apply to a motor vehicle that is operated on the	1639
public roads and highways in this state when the motor vehicle	1640
displays license plates that originally were issued for a motor	1641
vehicle that previously was owned by the same person who owns the	1642
motor vehicle that is operated on the public roads and highways in	1643
this state, during the thirty-day period described in division	1644
(C)(D) of section 4503.12 of the Revised Code.	1645

A person who fails to comply with the transfer of	1646
registration provisions of section 4503.12 of the Revised Code and	1647
is charged with a violation of that section shall not be charged	1648
with a violation of this section.	1649

Sec. 4549.41.  As used in sections 4549.41 to 4549.51 of the	1650
Revised Code:	1651

(A) "Person" includes an individual, corporation,	1652
government, governmental subdivision or agency, business trust,	1653
estate, trust, partnership, association, or cooperative or any	1654
other legal entity, whether acting individually or by their	1655
agents, officers, employees, or representatives.	1656

(B) "Motor vehicle" means any vehicle driven or drawn by	1657
mechanical power for use on the public streets, roads, or	1658
highways.	1659

(C) "Odometer" means an instrument for measuring and	1660
recording the total distance whichthat a motor vehicle travels	1661
while in operation, including any cable, line, or other part	1662
necessary to make the instrument function properly. Odometer does	1663
not include any auxiliary odometer designed to be reset by the	1664
operator of a motor vehicle for the purpose of recording mileage	1665
on trips.	1666

(D) "Transfer" means to change ownership of a motor vehicle	1667
by purchase, by gift, or, except as otherwise provided in this	1668
division, by any other means. A "transfer" does not include a	1669
change of ownership as a result of a bequest, under the laws of	1670
intestate succession, as a result of a surviving spouse's actions	1671
pursuant to section 2106.18 or 4505.10 of the Revised Code, as a	1672
result of the operation of section 2106.172131.12 or 2131.13 of	1673
the Revised Code, or in connection with the creation of a security	1674
interest.	1675

(E) "Transferor" means the person involved in a transfer,	1676
who transfers ownership of a motor vehicle.	1677

(F) "Transferee" means the person involved in a transfer, to	1678
whom the ownership of a motor vehicle is transferred.	1679

(G) "Service" means to repair or replace an odometer which	1680
that is not properly functioning.	1681

Section 2. That existing sections 1339.66, 1339.68, 1340.22,	1682
1547.54, 1548.07, 1548.071, 1548.08, 1548.11, 2106.17, 2106.18,	1683
2109.62, 2113.30, 2113.61, 2117.25, 4503.12, 4505.06, 4505.10,	1684
4549.08, and 4549.41 of the Revised Code are hereby repealed.	1685

Section 3. Section 1548.07 of the Revised Code is presented	1686
in this act as a composite of the section as amended by both Sub.	1687
H.B. 458 and Am. Sub. S.B. 182 of the 120th General Assembly. The	1688
General Assembly, applying the principle stated in division (B) of	1689
section 1.52 of the Revised Code that amendments are to be	1690
harmonized if reasonably capable of simultaneous operation, finds	1691
that the composite is the resulting version of the section in	1692
effect prior to the effective date of the section as presented in	1693
this act.	1694