As Passed by the House

127th General Assembly Regular Session 2007-2008

Am. Sub. S. B. No. 157

Senator Buehrer 

Cosponsors: Senators Carey, Faber, Goodman, Mason, Boccieri, Clancy, Fedor, Harris, Miller, R., Morano, Mumper, Niehaus, Padgett, Schuler, Spada, Wilson, Miller, D., Smith, Stivers 

Representatives Blessing, Coley, Harwood, Okey, Flowers, Bacon, Batchelder, Beatty, Bolon, Book, Boyd, Brown, Budish, Celeste, Chandler, Collier, Combs, DeBose, DeGeeter, Distel, Domenick, Driehaus, Dyer, Fessler, Garrison, Goodwin, Hughes, Letson, Luckie, McGregor, J., Mecklenborg, Oelslager, Otterman, J., Patton, Raussen, Sayre, Schindel, Schneider, Setzer, Skindell, Stebelton, Strahorn, Williams, S., Yates, Yuko, Zehringer 

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A BILL

To amend sections 1337.09, 2109.21, 2111.02,

1

2111.121, 2307.14, 5305.22, 5711.05, 5711.07,

2

5907.06, and 5907.09 of the Revised Code to

3

specifically authorize a person to designate a

4

guardian for the person's incompetent adult child and

5

to make corrections regarding incompetent and

6

mentally ill persons.

7

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

Section 1. That sections 1337.09, 2109.21, 2111.02, 2111.121,	8
2307.14, 5305.22, 5711.05, 5711.07, 5907.06, and 5907.09 of the	9
Revised Code be amended to read as follows:	10

Sec. 1337.09.  (A) Whenever a principal designates another as	11
attorney in fact by a power of attorney in writing and the writing	12
contains the words "This power of attorney shall not be affected	13
by disability of the principal," "this power of attorney shall not	14
be affected by disability of the principal or lapse of time," or	15
words of similar import, the authority of the attorney in fact is	16
exercisable by the attorney in fact as provided in the written	17
instrument notwithstanding the later disability, incapacity, or	18
adjudged incompetency of the principal and, unless it states a	19
time of termination, notwithstanding the lapse of time since the	20
execution of the instrument.	21

(B) Whenever a principal designates another the principal's	22
attorney in fact by a power of attorney in writing and the writing	23
expressly states that the power of attorney shall become effective	24
at a later time or upon the occurrence of a specified event,	25
including, but not limited to, the disability, incapacity, or	26
adjudged incompetency of the principal, the attorney in fact may	27
exercise the authority provided to the attorney in fact in the	28
written instrument at the later time or upon the occurrence of the	29
specified event notwithstanding the later disability, incapacity,	30
or adjudged incompetency of the principal and, unless the	31
instrument states a time of termination, notwithstanding the lapse	32
of time since its execution.	33

(C) All acts done by an attorney in fact pursuant to an	34
instrument as described in division (A) or (B) of this section	35
during any period of disability, incapacity, or adjudged	36
incompetency of the principal shall have the same effect and inure	37
to the benefit of and bind the principal or the principal's heirs,	38
devisees, and personal representatives as if the principal were	39
competent and not disabled or incapacitated. If a guardian	40
thereafter is appointed for the principal and the guardian is not	41
the attorney in fact, the attorney in fact, during the continuance	42
of the appointment, shall account to the guardian rather than the	43
principal. The guardian has the same power the principal would	44
have had if not incompetent, to revoke all or any part of the	45
power and authority of the attorney in fact.	46

(D) In a durable power of attorney as described in division	47
(A) or (B) of this section, a principal may nominate the attorney	48
in fact or any other person to be the guardian of the principal's	49
person, estate, or both and may nominate the attorney in fact or	50
any other person to be the guardian of the person, the estate, or	51
both of one or more of the principal's minor or incompetent adult	52
children, whether born at the time of the execution of the durable	53
power of attorney or afterward. The nomination is for	54
consideration by a court if proceedings for the appointment of a	55
guardian for the principal's person, estate, or both or if	56
proceedings for the appointment of a guardian of the person, the	57
estate, or both of one or more of the principal's minor or	58
incompetent adult children are commenced at a later time. The	59
principal may authorize in a power of attorney of that nature the	60
person nominated as guardian or the attorney in fact to nominate a	61
successor guardian for consideration by a court.	62

The principal may direct, in a power of attorney of that	63
nature, that bond be waived for a person nominated as guardian in	64
it or nominated as a successor guardian in accordance with an	65
authorization in it.	66

Nomination of a person as a guardian or successor guardian of	67
the person, the estate, or both of one or more of the principal's	68
minor or incompetent adult children under this division, and any	69
subsequent appointment of the guardian or successor guardian as	70
guardian under section 2111.02 of the Revised Code, does not	71
vacate the jurisdiction of any other court that previously may	72
have exercised jurisdiction over the person of the minor or	73
incompetent adult child.	74

The durable power of attorney as described in division (A) or	75
(B) of this section that contains the nomination of a person to be	76
the guardian of the person, the estate, or both of one or more of	77
the principal's minor or incompetent adult children under this	78
division may be filed with the probate court for safekeeping, and	79
the probate court shall designate the nomination as the nomination	80
of a standby guardian.	81

Sec. 2109.21.  (A) An administrator, special administrator,	82
administrator de bonis non, or administrator with the will annexed	83
shall be a resident of this state and shall be removed on proof	84
that the administrator is no longer a resident of this state.	85

(B)(1) To qualify for appointment as executor or trustee, an	86
executor or a trustee named in a will or nominated in accordance	87
with any power of nomination conferred in a will, may be a	88
resident of this state or, as provided in this division, a	89
nonresident of this state. To qualify for appointment, a	90
nonresident executor or trustee named in, or nominated pursuant	91
to, a will shall be an individual who is related to the maker of	92
the will by consanguinity or affinity, or a person who resides in	93
a state that has statutes or rules that authorize the appointment	94
of a nonresident person who is not related to the maker of a will	95
by consanguinity or affinity, as an executor or trustee when named	96
in, or nominated pursuant to, a will. No such executor or trustee	97
shall be refused appointment or removed solely because the	98
executor or trustee is not a resident of this state.	99

The court may require that a nonresident executor or trustee	100
named in, or nominated pursuant to, a will assure that all of the	101
assets of the decedent that are in the county at the time of the	102
death of the decedent will remain in the county until distribution	103
or until the court determines that the assets may be removed from	104
the county.	105

(2) In accordance with this division and section 2129.08 of	106
the Revised Code, the court shall appoint as an ancillary	107
administrator a person who is named in the will of a nonresident	108
decedent, or who is nominated in accordance with any power of	109
nomination conferred in the will of a nonresident decedent, as a	110
general executor of the decedent's estate or as executor of the	111
portion of the decedent's estate located in this state, whether or	112
not the person so named or nominated is a resident of this state.	113

To qualify for appointment as an ancillary administrator, a	114
person who is not a resident of this state and who is named or	115
nominated as described in this division, shall be an individual	116
who is related to the maker of the will by consanguinity or	117
affinity, or a person who resides in a state that has statutes or	118
rules that authorize the appointment of a nonresident of that	119
state who is not related to the maker of a will by consanguinity	120
or affinity, as an ancillary administrator when the nonresident is	121
named in a will or nominated in accordance with any power of	122
nomination conferred in a will. If a person who is not a resident	123
of this state and who is named or nominated as described in this	124
division so qualifies for appointment as an ancillary	125
administrator and if the provisions of section 2129.08 of the	126
Revised Code are satisfied, the court shall not refuse to appoint	127
the person, and shall not remove the person, as ancillary	128
administrator solely because the person is not a resident of this	129
state.	130

The court may require that an ancillary administrator who is	131
not a resident of this state and who is named or nominated as	132
described in this division, assure that all of the assets of the	133
decedent that are in the county at the time of the death of the	134
decedent will remain in the county until distribution or until the	135
court determines that the assets may be removed from the county.	136

(C) A guardian shall be a resident of the county, except that	137
the court may appoint a nonresident of the county who is a	138
resident of this state as guardian of the person, the estate, or	139
both; that a nonresident of the county or of this state may be	140
appointed a guardian, if named in a will by a parent of a minor or	141
if selected by a minor over the age of fourteen years as provided	142
by section 2111.12 of the Revised Code; and that a nonresident of	143
the county or of this state may be appointed a guardian if	144
nominated in or pursuant to a durable power of attorney as	145
described in division (D) of section 1337.09 of the Revised Code	146
or a writing as described in division (A) of section 2111.121 of	147
the Revised Code; and that a nonresident of the county or of this	148
state may be appointed as a guardian if the nonresident was	149
nominated as a guardian in or pursuant to a durable power of	150
attorney as described in division (D) of section 1337.09 of the	151
Revised Code or a writing described in division (A) of section	152
2111.121 of the Revised Code. A guardian, other than a guardian	153
named in a will by a parent of a minor, selected by a minor over	154
the age of fourteen years, or nominated in or pursuant to such a	155
durable power of attorney or writing, may be removed on proof that	156
the guardian is no longer a resident of the county or state in	157
which the guardian resided at the time of the guardian's	158
appointment, and shall be removed on proof that the guardian is no	159
longer a resident of this state.	160

(D) Any fiduciary, whose residence qualifications are not	161
defined in this section, shall be a resident of this state, and	162
shall be removed on proof that the fiduciary is no longer a	163
resident of this state.	164

(E) Any fiduciary, in order to assist in the carrying out of	165
the fiduciary's fiduciary duties, may employ agents who are not	166
residents of the county or of this state.	167

Sec. 2111.02.  (A) When found necessary, the probate court on	168
its own motion or on application by any interested party shall	169
appoint, subject to divisions (C) and (D) of this section and to	170
section 2109.21 and division (B) of section 2111.121 of the	171
Revised Code, a guardian of the person, the estate, or both, of a	172
minor or incompetent, provided the person for whom the guardian is	173
to be appointed is a resident of the county or has a legal	174
settlement in the county and, except in the case of a minor, has	175
had the opportunity to have the assistance of counsel in the	176
proceeding for the appointment of such guardian. An interested	177
party includes, but is not limited to, a person nominated in a	178
durable power of attorney as described in division (D) of section	179
1337.09 of the Revised Code or in a writing as described in	180
division (A) of section 2111.121 of the Revised Code.	181

Except when the guardian of an incompetent is an agency under	182
contract with the department of mental retardation and	183
developmental disabilities for the provision of protective	184
services under sections 5123.55 to 5123.59 of the Revised Code,	185
the guardian of an incompetent, by virtue of such appointment,	186
shall be the guardian of the minor children of the guardian's	187
ward, unless the court appoints some other person as their	188
guardian.	189

When the primary purpose of the appointment of a guardian is,	190
or was, the collection, disbursement, or administration of moneys	191
awarded by the veterans administration to the ward, or assets	192
derived from such moneys, no court costs shall be charged in the	193
proceeding for the appointment or in any subsequent proceedings	194
made in pursuance of the appointment, unless the value of the	195
estate, including the moneys then due under the veterans	196
administration award, exceeds one thousand five hundred dollars.	197

(B)(1) If the probate court finds it to be in the best	198
interest of an incompetent or minor, it may appoint pursuant to	199
divisions (A) and (C) of this section, on its own motion or on	200
application by an interested party, a limited guardian with	201
specific limited powers. The sections of the Revised Code, rules,	202
and procedures governing guardianships apply to a limited	203
guardian, except that the order of appointment and letters of	204
authority of a limited guardian shall state the reasons for, and	205
specify the limited powers of, the guardian. The court may appoint	206
a limited guardian for a definite or indefinite period. An	207
incompetent or minor for whom a limited guardian has been	208
appointed retains all of the incompetent's or minor's rights in	209
all areas not affected by the court order appointing the limited	210
guardian.	211

(2) If a guardian appointed pursuant to division (A) of this	212
section is temporarily or permanently removed or resigns, and if	213
the welfare of the ward requires immediate action, at any time	214
after the removal or resignation, the probate court may appoint,	215
ex parte and with or without notice to the ward or interested	216
parties, an interim guardian for a maximum period of fifteen days.	217
If the court appoints the interim guardian ex parte or without	218
notice to the ward, the court, at its first opportunity, shall	219
enter upon its journal with specificity the reason for acting ex	220
parte or without notice, and, as soon as possible, shall serve	221
upon the ward a copy of the order appointing the interim guardian.	222
For good cause shown, after notice to the ward and interested	223
parties and after hearing, the court may extend an interim	224
guardianship for a specified period, but not to exceed an	225
additional thirty days.	226

(3) If a minor or incompetent has not been placed under a	227
guardianship pursuant to division (A) of this section and if an	228
emergency exists, and if it is reasonably certain that immediate	229
action is required to prevent significant injury to the person or	230
estate of the minor or incompetent, at any time after it receives	231
notice of the emergency, the court, ex parte, may issue any order	232
that it considers necessary to prevent injury to the person or	233
estate of the minor or incompetent, or may appoint an emergency	234
guardian for a maximum period of seventy-two hours. A written copy	235
of any order issued by a court under this division shall be served	236
upon the incompetent or minor as soon as possible after its	237
issuance. Failure to serve such an order after its issuance or	238
prior to the taking of any action under its authority does not	239
invalidate the order or the actions taken. The powers of an	240
emergency guardian shall be specified in the letters of	241
appointment, and shall be limited to those powers that are	242
necessary to prevent injury to the person or estate of the minor	243
or incompetent. If the court acts ex parte or without notice to	244
the minor or incompetent, the court, at its first opportunity,	245
shall enter upon its journal a record of the case and, with	246
specificity, the reason for acting ex parte or without notice. For	247
good cause shown, after notice to the minor or incompetent and	248
interested parties, and after hearing, the court may extend an	249
emergency guardianship for a specified period, but not to exceed	250
an additional thirty days.	251

(C) Prior to the appointment of a guardian or limited	252
guardian under division (A) or (B)(1) of this section, the court	253
shall conduct a hearing on the matter of the appointment. The	254
hearing shall be conducted in accordance with all of the	255
following:	256

(1) The proposed guardian or limited guardian shall appear at	257
the hearing and, if appointed, shall swear under oath that the	258
proposed guardian or limited guardian has made and will continue	259
to make diligent efforts to file a true inventory in accordance	260
with section 2111.14 of the Revised Code and find and report all	261
assets belonging to the estate of the ward and that the proposed	262
guardian or limited guardian faithfully and completely will	263
fulfill the other duties of guardian, including the filing of	264
timely and accurate reports and accountings;	265

(2) If the hearing is conducted by a referee, the procedures	266
set forth in Civil Rule 53 shall be followed;	267

(3) If the hearing concerns the appointment of a guardian or	268
limited guardian for an alleged incompetent, the burden of proving	269
incompetency shall be by clear and convincing evidence;	270

(4) Upon request of the applicant, the alleged incompetent	271
for whom the appointment is sought or the alleged incompetent's	272
counsel, or any interested party, a recording or record of the	273
hearing shall be made;	274

(5) Evidence of a less restrictive alternative to	275
guardianship may be introduced, and when introduced, shall be	276
considered by the court;	277

(6) The court may deny a guardianship based upon a finding	278
that a less restrictive alternative to guardianship exists;	279

(7) If the hearing concerns the appointment of a guardian or	280
limited guardian for an alleged incompetent, the alleged	281
incompetent has all of the following rights:	282

(a) The right to be represented by independent counsel of his	283
choice;	284

(b) The right to have a friend or family member of his choice	285
present;	286

(c) The right to have evidence of an independent expert	287
evaluation introduced;	288

(d) If the alleged incompetent is indigent, upon his request:

289

(i) The right to have counsel and an independent expert	290
evaluator appointed at court expense;	291

(ii) If the guardianship, limited guardianship, or standby	292
guardianship decision is appealed, the right to have counsel	293
appointed and necessary transcripts for appeal prepared at court	294
expense.	295

(D)(1) When a person has been nominated to be a guardian of	296
the estate of a minor in or pursuant to a durable power of	297
attorney as described in division (D) of section 1337.09 of the	298
Revised Code or a writing as described in division (A) of section	299
2111.121 of the Revised Code, the person nominated has preference	300
in appointment over a person selected by the minor. A person who	301
has been nominated to be a guardian of the person of a minor in or	302
pursuant to a durable power of attorney or writing of that nature	303
does not have preference in appointment over a person selected by	304
the minor, but the probate court may appoint the person named in	305
the durable power of attorney or the writing, the person selected	306
by the minor, or another person as guardian of the person of the	307
minor.	308

(2) A person nominated as a guardian of an incompetent adult	309
child pursuant to section 1337.09 or 2111.121 of the Revised Code	310
shall have preference in appointment over a person applying to be	311
guardian if the person nominated is competent, suitable, and	312
willing to accept the appointment, and if the incompetent adult	313
child does not have a spouse or an adult child and has not	314
designated a guardian prior to the court finding the adult child	315
incompetent.	316

Sec. 2111.121.  (A) A person may nominate in a writing, as	317
described in this division, another person to be the guardian of	318
the nominator's person, estate, or both or the guardian of the	319
person, the estate, or both, of one or more of the nominator's	320
minor or incompetent adult children, whether born at the time of	321
the execution of the writing or afterward, subject to notice and a	322
hearing pursuant to section 2111.02 of the Revised Code. The	323
nomination is for consideration by a court if proceedings for the	324
appointment of a guardian of the person, the estate, or both, for	325
the person making the nomination or if proceedings for the	326
appointment of a guardian as the guardian of the person, the	327
estate, or both of one or more of the nominator's minor or	328
incompetent adult children are commenced at a later time. The	329
person may authorize, in a writing of that nature, the person	330
nominated as guardian to nominate a successor guardian for	331
consideration by a court. The person also may direct, in a writing	332
of that nature, that bond be waived for a person nominated as	333
guardian in it or nominated as a successor guardian in accordance	334
with an authorization in it.	335

To be effective as a nomination, the writing shall be signed	336
by the person making the nomination in the presence of two	337
witnesses; signed by the witnesses; contain, immediately prior to	338
their signatures, an attestation of the witnesses that the person	339
making the nomination signed the writing in their presence; and be	340
acknowledged by the person making the nomination before a notary	341
public.	342

(B) If a person has nominated, in a writing as described in	343
division (A) of this section or in a durable power of attorney as	344
described in division (D) of section 1337.09 of the Revised Code,	345
another person to be the guardian of the nominator's person,	346
estate, or both, and proceedings for the appointment of a guardian	347
for the person are commenced at a later time, the court involved	348
shall appoint the person nominated as guardian in the writing or	349
durable power of attorney most recently executed if the person	350
nominated is competent, suitable, and willing to accept the	351
appointment. If the writing or durable power of attorney contains	352
a waiver of bond, the court shall waive bond of the person	353
nominated as guardian unless it is of the opinion that the	354
interest of the trust demands it.	355

(C) Nomination of a person as a guardian or successor	356
guardian of the person, the estate, or both of one or more of the	357
nominator's minor or incompetent adult children under division (A)	358
of this section, and any subsequent appointment of the guardian or	359
successor guardian as guardian under section 2111.02 of the	360
Revised Code, does not vacate the jurisdiction of any other court	361
that previously may have exercised jurisdiction over the person of	362
the minor or incompetent adult child.	363

(D) The writing containing the nomination of a person to be	364
the guardian of the person, the estate, or both of one or more of	365
the nominator's minor or incompetent adult children under division	366
(A) of this section may be filed with the probate court for	367
safekeeping, and the probate court shall designate the nomination	368
as the nomination of a standby guardian.	369

Sec. 2307.14. As used in this section, "incompetent person"	370
means a person who is so mentally impaired as a result of a mental	371
or physical illness or disability, or mental retardation, or as a	372
result of chronic substance abuse, that the person is incapable of	373
taking proper care of the person's self or property or fails to	374
provide for the person's family or other persons for whom the	375
person is charged by law to provide.	376

The court shall require a guardian ad litem, or a trustee	377
appointed under section 2307.13 or 2307.131 of the Revised Code,	378
faithfully to discharge the guardian ad litem's or trustee's duty,	379
and upon failure to do so, may remove the guardian ad litem or	380
trustee, and appoint another. The court may fix a compensation for	381
the guardian ad litem's or trustee's services, which shall be	382
taxed in the costs against the minor, the incompetent person, or	383
the unborn persons.	384

Sec. 5305.22. (A) Any real estate or interest thereinin	385
real estate coming to a person by purchase, inheritance, or	386
otherwise, after the spouse of suchthe person is adjudged an	387
incompetenta mentally ill person subject to hospitalization by	388
court order and admitted to either a hospital for persons with	389
mental illness in this or any other state of the United States or	390
the psychiatric department of any hospital of the United States,	391
may be conveyed by suchthe person while suchthe person's spouse	392
who is an incompetenta mentally ill person subject to	393
hospitalization by court order remains a patient thereofof that	394
hospital, free and clear from any dower right or expectancy of	395
suchthe person's spouse who is an incompetenta mentally ill	396
person subject to hospitalization by court order. Dower shall not	397
attach to any real estate so acquired and conveyed during the time	398
described in this section in favor of such spouse who is an	399
incompetenta mentally ill person subject to hospitalization by	400
court order. The indorsement upon the instrument of conveyance, by	401
the superintendent of the hospital to which the spouse was	402
admitted, that suchthe spouse of the person conveying the real	403
estate is an incompetenta mentally ill person thereofsubject to	404
hospitalization by court order who has been admitted to that	405
hospital, stating when received thereinin that hospital and	406
signed officially by the superintendent, shall be sufficient	407
evidence of the fact that suchthe spouse of the person conveying	408
the real estate is such incompetent a mentally ill person subject	409
to hospitalization by court order. This indorsement shall be a	410
part of the instrument of conveyance.	411

(B) As used in this section, "mentally ill person subject to	412
hospitalization by court order" has the same meaning as in section	413
5122.01 of the Revised Code.	414

Sec. 5711.05.  As used in this section and, "legal	415
disability" has the same meaning as in section 5711.072131.02 of	416
the Revised Code, "incompetent person" means a person who is so	417
mentally impaired as a result of a mental or physical illness or	418
disability, or mental retardation, or as a result of chronic	419
substance abuse, that the person is incapable of taking proper	420
care of the person's self or property or fails to provide for the	421
person's family or other persons for whom the person is charged by	422
law to provide.	423

Each person shall return all the taxable property of which	424
the person is the owner, except property required by this section	425
or the regulations of the tax commissioner to be returned for the	426
person by a fiduciary; but this section does not authorize any	427
person to omit from the person's return of taxable property the	428
person's interest in investments and other taxable intangible	429
property yielding income owned or held for the person's benefit by	430
a fiduciary and not taxed at the source, or other taxable property	431
so owned or held by a nonresident fiduciary. The return of all the	432
taxable property of a corporation shall be made by the president,	433
a vice-president, or the secretary and by the principal accounting	434
officer, that of a partnership, by a partner, and that of an	435
association, by the managing agent in this state.	436

All taxable property belonging to the persons named or	437
indicated shall be returned by the fiduciaries named, as follows:	438

(A) That of a ward, by the ward's guardian;

439

(B) That of a minor or an incompetent person under a legal	440
disability having no guardian, by the minor's or incompetent	441
person's father, if living, if not, by the minor's or incompetent	442
person's mother, if living, and if neither father nor mother is	443
living, by the person having such property in charge;	444

(C) That of an estate of a deceased person, by the deceased	445
person's executor, administrator, or personal representative;	446

(D) That of persons whose assets are in the hands of	447
receivers, assignees for the benefit of creditors, trustees in	448
bankruptcy, or official custodians, by such receivers, assignees,	449
trustees in bankruptcy, or official custodians.	450

Personal property used in business and taxable property of a	451
nonresident used in and arising out of a business transacted for	452
the nonresident or on the nonresident's behalf in any of the cases	453
mentioned in section 5709.03 of the Revised Code, in the	454
possession or custody of any agent, factor, bailee, or other	455
similar fiduciary, shall be returned by such fiduciary, except as	456
is provided by regulation of the commissioner; but as to such	457
property in the possession, custody, or legal ownership of a	458
trustee the next succeeding paragraph of this section shall be	459
exclusive; provided that a warehouseperson shall not be required	460
to return for taxation personal property consigned to the	461
warehouseperson for the sole purpose of being stored or forwarded,	462
if such warehouseperson has no interest in such property other	463
than a warehouseperson's lien, or any profit to be derived from	464
its sale.	465

All the taxable property, except investments and other	466
taxable intangible property yielding income, of a person for whose	467
benefit property is held in trust shall be returned by the	468
trustee, and if any beneficiary of such a trust is a minor or an	469
incompetent person under a legal disability residing in this	470
state, and for whom there is no other fiduciary in this state, the	471
commissioner may require such a trustee to return also the	472
investments and other taxable intangible property yielding income	473
held for the benefit of any such beneficiary and not taxed at the	474
source.	475

All returns made as fiduciaries' returns shall be separate	476
from the fiduciary's return as an individual, firm, association,	477
or corporation and shall set forth the names of all persons toward	478
whom the relation of fiduciary is borne or on whose behalf the	479
returns are made, together with the capacity in which the	480
fiduciary so acts for each of such persons.	481

The commissioner may adopt and promulgate regulations	482
covering the making of returns not inconsistent with this section	483
or sections 5711.01 to 5711.36 of the Revised Code, so that all	484
property taxable in this state shall be returned for taxation.	485

Sec. 5711.07.  Personal property used in business shall be	486
listed and assessed in the taxing district in which such business	487
is carried on. If such business is carried on in more than one	488
taxing district in the same county, the return shall set forth the	489
amount of the property used therein which is situated in each	490
taxing district in such county, and the value of all the personal	491
property used in business shall be apportioned to and assessed in	492
each of such taxing districts in proportion to the value of the	493
personal property situated therein. Domestic animals not used in	494
business shall be listed and assessed in the taxing district where	495
kept. Ships, vessels, boats, and aircraft, and shares and	496
interests therein, shall be listed and assessed in the taxing	497
district in which the owner resides. All other taxable property	498
shall be listed and assessed in the municipal corporation in which	499
the owner resides, or, if the owner resides outside a municipal	500
corporation, then in the county in which the owner resides except	501
as provided in sections 5711.01 to 5711.36, inclusive, of the	502
Revised Code. Whenever, under such sections, taxable property	503
required by this section to be listed and assessed in the taxing	504
district or county in which the owner resides is required to be	505
listed by a fiduciary, such property shall be listed and assessed	506
by such fiduciary in the taxing district or county in which such	507
fiduciary resides, or, in the case of joint fiduciaries, in which	508
either such fiduciary resides; but such property belonging to the	509
estate of a deceased resident of this state shall be listed and	510
assessed in the taxing district or county in which the deceased	511
resident resided at the time of death, regardless of the residence	512
of the deceased resident's executors, administrators, or personal	513
representatives, and such property belonging to a ward, minor,	514
incompetent person, or beneficiary of a trust residing in this	515
state, title, custody, or possession of which is vested in a	516
nonresident fiduciary, shall be listed and assessed in the taxing	517
district or county in which such ward, minor, incompetent person,	518
or beneficiary resides.	519

As used in this section, "incompetent person" means a person	520
who is so mentally impaired as a result of a mental or physical	521
illness or disability, or mental retardation, or as a result of	522
chronic substance abuse, that the person is incapable of taking	523
proper care of the person's self or property or fails to provide	524
for the person's family or other persons for whom the person is	525
charged by law to provide.	526

Sec. 5907.06. (A) A mentally ill person with a mental	527
illness thatsubject to hospitalization by court order whose	528
mental condition causes the person to be dangerous to the	529
community shall not be admitted to a veterans' home. In caseIf a	530
mentally ill person with such a mental illnesssubject to	531
hospitalization by court order, through misrepresentation as to	532
the person's condition, is sent to a home, the person shall be	533
returned to, and the expense of the return shall be borne by, the	534
county from which the person came.	535

(B) As used in this section, "mentally ill person subject to	536
hospitalization by court order" has the same meaning as in section	537
5122.01 of the Revised Code.	538

Sec. 5907.09. (A) When the affidavit referred to in section	539
5907.08 of the Revised Code is filed, the probate judge shall	540
forthwith determine whether the competence of the resident is a	541
mentally ill person subject to hospitalization by court order.	542
Insofar as applicable, the laws governing in cases of admission to	543
a state hospital for persons with mental illness shall apply. The	544
probate judge shall have the same authority, and may receive and	545
order paid the same fees and costs, as the probate judge would	546
have in the county in which the veteran was a resident at the time	547
of entering the veterans' home.	548

(B) As used in this section, "mentally ill person subject to	549
hospitalization by court order" has the same meaning as in section	550
5122.01 of the Revised Code.	551

Section 2. That existing sections 1337.09, 2109.21, 2111.02,	552
2111.121, 2307.14, 5305.22, 5711.05, 5711.07, 5907.06, and 5907.09	553
of the Revised Code are hereby repealed.	554