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As Passed by the Senate
123rd General Assembly
Regular Session
1999-2000 | Am. Sub. H. B. No. 313 |
REPRESENTATIVE SALERNO-TIBERI-SULZER-O'BRIEN-DePIERO-BOYD-
MOTTLEY-CORE-AMSTUTZ-BARRETT-SULLIVAN-VERICH-WOMER BENJAMIN-
BARNES-JONES-
SENATORS HERINGTON-ESPY-LATTA-SPADA-OELSLAGER-
CUPP-WHITE-GARDNER
A BILL
To amend sections 319.54, 1109.07, 1339.411, 1339.68, 2101.12, 2101.16,
2101.24,
2106.10, 2106.13, 2106.18, 2107.501, 2113.03,
2113.61, 2131.10, 5111.11, 5302.01, 5302.02, and 5731.21 and to enact sections
2113.031, 5302.22, and 5302.23 of the
Revised Code to permit, without appointing a fiduciary or following release
from administration procedures, the transfer of titled assets of a decedent to
certain persons who pay or are obligated to pay the decedent's funeral
expenses; to permit any person, entity, or organization to be a beneficiary of
a POD bank account;
to remove the
requirement that the value of the two automobiles that a decedent's surviving
spouse may select from the decedent's estate be determined by an appraisal and
to permit the surviving spouse to select a truck under that law even if the
decedent owned an automobile;
to extend the statutory
exemption to the doctrine of ademption to a sale of specifically devised or
bequeathed property by an agent acting under a power of attorney or durable
power of attorney; to specify
the circumstances under which a spendthrift provision in a trust
that holds property granted to a skip person and qualifying as a
nontaxable gift for purposes of the federal generation-skipping
transfer tax would or would not cause a forfeiture or postponement
of an interest in that property; and to permit an owner of
an interest in real property to designate on a deed one or more beneficiaries
to take title to the interest upon the death of the grantee under the deed
without having to go through probate.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.54, 1109.07, 1339.411, 1339.68, 2101.12, 2101.16,
2101.24,
2106.10, 2106.13, 2106.18, 2107.501, 2113.03,
2113.61, 2131.10, 5111.11, 5302.01, 5302.02, and 5731.21 be amended and
sections 2113.031, 5302.22, and 5302.23 of
the Revised Code be enacted to read as follows:
Sec. 319.54. (A) On all moneys collected by the county
treasurer on any tax duplicate of the county, other than estate
tax duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, the county
auditor, on settlement with the treasurer and tax commissioner,
on or before the date prescribed by law for such settlement or
any lawful extension of such date, shall be allowed as
compensation for the county auditor's services the following
percentages:
(1) On the first one hundred thousand dollars, two and
one-half per cent;
(2) On the next two million dollars, eight thousand three
hundred eighteen ten-thousandths of one per cent;
(3) On the next two million dollars, six thousand six
hundred fifty-five ten-thousandths of one per cent;
(4) On all further sums, one thousand six hundred
sixty-three ten-thousandths of one per cent.
If any settlement is not made on or before the date
prescribed by law for such settlement or any lawful extension of
such date, the aggregate compensation allowed to the auditor
shall be reduced one per cent for each day such settlement is
delayed after the prescribed date. No penalty shall apply if the
auditor and treasurer grant all requests for advances up to
ninety per cent of the settlement pursuant to section 321.34 of
the Revised Code. The compensation allowed in accordance with
this section on settlements made before the dates prescribed by
law, or the reduced compensation allowed in accordance with this
section on settlements made after the date prescribed by law or
any lawful extension of such date, shall be apportioned ratably
by the auditor and deducted from the shares or portions of the
revenue payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(B) From all moneys collected by the county treasurer on
any tax duplicate of the county, other than estate tax
duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, there shall be
paid into the county treasury to the credit of the real estate
assessment fund created by section 325.31 of the Revised Code, an
amount to be determined by the county auditor, which shall not
exceed the following percentages:
(1) On the first one hundred thousand dollars, three and
one-half per cent;
(2) On the next three million dollars, one and
three-eighths per cent;
(3) On the next three million dollars, one per cent;
(4) On all further sums not exceeding one hundred fifty
million dollars, three-quarters of one per cent;
(5) On amounts exceeding one hundred fifty million
dollars, six-tenths of one per cent.
Such compensation shall be apportioned ratably by the
auditor and deducted from the shares or portions of the revenue
payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(C) Each county auditor shall receive four per cent of the
amount of tax collected and paid into the county treasury, on
property omitted and placed by the county auditor on the tax
duplicate.
(D) On all estate tax moneys collected by the county
treasurer, the county auditor, on settlement semiannually with
the tax commissioner, shall be allowed, as compensation for the
auditor's
services under Chapter 5731. of the Revised Code, the following
percentages:
(1) Four per cent on the first one hundred thousand
dollars;
(2) One-half of one per cent on all additional sums.
Such percentages shall be computed upon the amount
collected and reported at each semiannual settlement, and shall
be for the use of the general fund of the county.
(E) On all cigarette license moneys collected by the
county treasurer, the county auditor, on settlement semiannually
with the treasurer, shall be allowed as compensation for the
auditor's
services in the issuing of such licenses one-half of one per cent
of such moneys, to be apportioned ratably and deducted from the
shares of the revenue payable to the county and subdivisions, for
the use of the general fund of the county.
(F) The county auditor shall charge and receive fees as
follows:
(1) For deeds of land sold for taxes to be paid by the
purchaser, five dollars;
(2) For the transfer or entry of land, lot, or part of
lot, to be paid by the person requiring it, fifty cents for each
transfer;
(3) For receiving statements of value and administering
section 319.202 of the Revised Code, one dollar, or ten cents per
hundred dollars for each one hundred dollars, or fraction of one
hundred dollars, whichever is greater, of the value of
the real property transferred or, for sales occurring on or after
January 1, 2000, the value of the used manufactured home
or
used
mobile home, as defined in division (A)(6) of section
5739.0210 of
the Revised Code, transferred, except no fee shall
be charged when the
transfer is made:
(a) To or from the United States, this state, or any
instrumentality, agency, or political subdivision of the United
States or this state;
(b) Solely in order to provide or release security for a
debt or obligation;
(c) To confirm or correct a deed previously executed and
recorded;
(d) To evidence a gift, in trust or otherwise and whether
revocable or irrevocable, between husband and wife, or parent and
child or the spouse of either;
(e) On sale for delinquent taxes or assessments;
(f) Pursuant to court order, to the extent that such
transfer is not the result of a sale effected or completed
pursuant to such order;
(g) Pursuant to a reorganization of corporations or
unincorporated associations or pursuant to the dissolution of a
corporation, to the extent that the corporation conveys the
property to a stockholder as a distribution in kind of the
corporation's assets in exchange for the stockholder's shares in
the dissolved corporation;
(h) By a subsidiary corporation to its parent corporation
for no consideration, nominal consideration, or in sole
consideration of the cancellation or surrender of the
subsidiary's stock;
(i) By lease, whether or not it extends to mineral or
mineral rights, unless the lease is for a term of years renewable
forever;
(j) When the value of the real property or the manufactured or mobile
home or the value of the interest that
is conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a manufactured
or mobile home, being transferred to the builder of a new residence
or to the dealer of a new manufactured or mobile home when the former
residence is traded as part of the consideration for the new residence or
new manufactured or mobile home;
(l) To a grantee other than a dealer in real property or in manufactured
or mobile homes, solely for the purpose of, and as a step in, the prompt
sale of the real property or manufactured or mobile home to others;
(m) To or from a person when no money or other valuable
and tangible consideration readily convertible into money is paid
or to be paid for the real estate or manufactured or mobile home and
the transaction is not a
gift;
(n) Pursuant to division (B) of section 317.22 of the Revised
Code, or to
section 2113.61 of the Revised Code, between spouses or to a
surviving spouse pursuant to section 5302.17 of the Revised Code
as it existed prior to April 4, 1985, between persons pursuant to
section 5302.17 or 5302.18 of the Revised Code on or after April
4, 1985, to a person who is a surviving, survivorship tenant
pursuant to section 5302.17 of the Revised Code on or after April
4, 1985, or pursuant to section 5309.45 of the Revised Code;
(o) To a trustee acting on behalf of minor children of the
deceased;
(p) Of an easement or right-of-way when the value of the
interest conveyed does not exceed one thousand dollars;
(q) Of property sold to a surviving spouse pursuant to
section 2106.16 of the Revised Code;
(r) To or from an organization exempt from federal income
taxation under section 501(c)(3) of the "Internal Revenue Code of
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such
transfer is without consideration and is in furtherance of the
charitable or public purposes of such organization;
(s) Among the heirs at law or devisees, including a
surviving spouse, of a common decedent, when no consideration in
money is paid or to be paid for the real property or manufactured or mobile
home;
(t) To a trustee of a trust, when the grantor of the trust
has reserved an unlimited power to revoke the trust;
(u) To the grantor of a trust by a trustee of the trust,
when the transfer is made to the grantor pursuant to the exercise
of the grantor's power to revoke the trust or to withdraw trust assets;
(v) To the beneficiaries of a trust if the fee was paid on
the transfer from the grantor of the trust to the trustee or if the
transfer is made pursuant to trust provisions which became irrevocable at the
death of the grantor;
(w) To a corporation for incorporation into a sports
facility constructed pursuant to section 307.696 of the Revised
Code;
(x) BETWEEN PERSONS PURSUANT TO SECTION 5302.18 of the Revised Code.
The auditor shall compute and collect the fee. The auditor
shall maintain a numbered receipt system, as prescribed by the
tax commissioner, and use such receipt system to provide a
receipt to each person paying a fee. The auditor shall deposit
the receipts of the fees on conveyances in the county treasury
daily to the credit of the general fund of the county.
The real property transfer fee provided for in division (F)(3) of this section
shall be applicable to any conveyance of real
property presented to the auditor on or after January 1, 1968,
regardless of its time of execution or delivery.
Sec. 1109.07. (A) When a deposit is made in the name
of two or more persons, payable to either or the survivor,
the bank may pay all of the deposit, any part
of the deposit, or any interest earned on the deposit, to
either of the named persons, or the guardian of the
estate of either of the named persons, whether or not
the other person is living. The receipt or acquittance of the
person paid is a sufficient release and discharge of the bank for
any payments made from the account to that person.
(B) A bank may enter into a written contract with a
natural person for the proceeds of the person's
deposits to be payable on the death of that person to
another natural person OR TO ANY ENTITY OR ORGANIZATION in
accordance with
the terms, restrictions, and limitations set forth in sections
2131.10 and 2131.11 of the Revised Code.
Sec. 1339.411. (A)(1) Except as provided in
divisions (A)(2) and, (3), AND (4)
of this section, a spendthrift provision in an instrument that
creates an inter vivos or testamentary trust shall not cause any forfeiture or
postponement
of any interest in property that satisfies both of the following:
(a) It is granted to a surviving spouse of the testator or
other settlor.
(b) It qualifies for the federal estate tax marital
deduction allowed by subtitle SUBTITLE B, Chapter
11, of the "Internal
Revenue Code of 1986," 26 U.S.C.A. 2056, as amended, or the
estate tax marital deduction allowed by division (A) of section
5731.15 of the Revised Code.
(2) Division (A)(1) of this section does not
apply if an
instrument that creates an inter vivos or testamentary trust
expressly states the intention of the testator or other settlor
that obtaining a marital deduction as described in division
(A)(1)(b) of this section is less important than enforcing
the
forfeiture or postponement of the interest in property in
accordance with the spendthrift provision in the instrument.
(3)
DIVISION (A)(1) OF THIS SECTION APPLIES ONLY TO THE FORFEITURE OR
POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION AND DOES NOT
APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT PROHIBITS A
BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE DISPOSING OF
ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A CREDITOR OF A
BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING THE TRUST
ESTATE.
(4)
Division (A)(1) of this section does not
apply to any beneficiary of an inter
vivos or testamentary trust other than the surviving spouse of
the testator or other settlor or to any inter vivos or
testamentary trust of which the surviving spouse of the testator
or other settlor is a beneficiary if an interest in property does
not qualify for a marital deduction as described in division
(A)(1)(b) of this section.
(B)(1) Except as provided in divisions
(B)(2) and (3) of this section, if an
instrument creating an inter vivos or testamentary trust includes a
spendthrift
provision and the trust holds shares in an S
corporation, the spendthrift provision shall not cause any forfeiture or
postponement of any beneficial interest, income,
principal, or other interest in the shares of the
S corporation held by the trust. For purposes
of division (B)(1) of this section,
"S corporation" has the same meaning as in
section 1361 of the "Internal
Revenue Code
of 1986," 26
U.S.C.
1361.
(2) Division (B)(1) of this section
does not apply if an instrument that creates an inter vivos or testamentary
trust expressly states the intention of the testator or other settlor that
maintenance of the corporation's status as an
S corporation is less important than enforcing
the forfeiture or postponement of any beneficial interest, income, principal,
or other interest in the
S corporation shares in accordance with the
spendthrift provision in the instrument.
(3) Division (B)(1) of this section
applies only to the forfeiture or postponement portions of a spendthrift
provision and does not apply to any portion of a spendthrift provision that
prohibits a beneficiary from assigning, alienating, or otherwise disposing of
any beneficiary BENEFICIAL interest in a trust or prohibits a
creditor of a beneficiary
from attaching or otherwise encumbering the trust estate.
(4)(C)(1) EXCEPT AS PROVIDED IN DIVISIONS (C)(2)
AND (3) OF
THIS
SECTION, A
SPENDTHRIFT PROVISION IN AN INSTRUMENT THAT CREATES AN INTER VIVOS OR
TESTAMENTARY TRUST SHALL NOT CAUSE ANY FORFEITURE OR
POSTPONEMENT OF ANY INTEREST IN PROPERTY THAT SATISFIES BOTH OF THE
FOLLOWING:
(a) IT IS GRANTED TO A PERSON WHO IS A SKIP PERSON UNDER THE
FEDERAL GENERATION-SKIPPING
TRANSFER TAX IMPOSED BY SUBTITLE B,
CHAPTER 13, OF THE "INTERNAL
REVENUE
CODE OF 1986," 26
U.S.C.A.
2601-2663, AS AMENDED.
(b) IT QUALIFIES AS A NONTAXABLE GIFT UNDER SECTION
2642(c) OF
THE "INTERNAL
REVENUE CODE OF 1986," 26
U.S.C.A 2642(c).
(2) DIVISION (C)(1) OF THIS SECTION DOES NOT APPLY IF AN
INSTRUMENT THAT CREATES AN INTER VIVOS OR TESTAMENTARY TRUST EXPRESSLY STATES THE INTENTION OF THE TESTATOR OR OTHER SETTLOR
THAT QUALIFYING AS A NONTAXABLE TRUST GIFT AS DESCRIBED IN
DIVISION (C)(1)(b) OF THIS SECTION IS LESS IMPORTANT THAN
ENFORCING THE FORFEITURE OR POSTPONEMENT OF THE INTEREST IN PROPERTY IN ACCORDANCE WITH THE
SPENDTHRIFT PROVISION IN THE INSTRUMENT.
(3) DIVISION (C)(1) OF THIS SECTION APPLIES ONLY TO THE
FORFEITURE OR POSTPONEMENT PORTIONS OF A SPENDTHRIFT PROVISION AND DOES NOT
APPLY TO ANY PORTION OF A SPENDTHRIFT PROVISION THAT
PROHIBITS A BENEFICIARY FROM ASSIGNING, ALIENATING, OR OTHERWISE
DISPOSING OF ANY BENEFICIAL INTEREST IN A TRUST OR PROHIBITS A
CREDITOR OF A BENEFICIARY FROM ATTACHING OR OTHERWISE ENCUMBERING
THE TRUST ESTATE.
(D)
Divisions (A), (B)(1), (2), and (3)(C) of
this section are intended to codify certain fiduciary and trust law principles
relating to the interpretation of a testator's or other settlor's intent with
respect to the
provisions of a trust. Divisions (A), (B)(1), (2),
and (3)(C) of this section apply to trust instruments executed
prior to and
existing on the
effective date of this amendment,
unless the trustee of a THE EFFECTIVE DATE OF THIS AMENDMENT AND TO
trust of that
nature,
in a written trust amendment, elects to do otherwise. Any election of that
nature, when
made, is irrevocable INSTRUMENTS EXECUTED ON OR AFTER THE EFFECTIVE
DATE OF THIS AMENDMENT.
Sec. 1339.68. (A) As used in this section:
(1) "Disclaimant" means any person, any guardian or
personal representative of a person or estate of a person, or any
attorney-in-fact or agent of a person having a general or
specific authority to act granted in a written instrument, who is
any of the following:
(a) With respect to testamentary instruments and intestate
succession, an heir, next of kin, devisee, legatee, donee, person
succeeding to a disclaimed interest, surviving joint tenant,
surviving tenant by the entireties, surviving tenant of a tenancy
with a right of survivorship, beneficiary under a testamentary
instrument, or person designated to take pursuant to a power of
appointment exercised by a testamentary instrument;
(b) With respect to nontestamentary instruments, a
grantee, donee, person succeeding to a disclaimed interest,
surviving joint tenant, surviving tenant by the entireties,
surviving tenant of a tenancy with a right of survivorship,
beneficiary under a nontestamentary instrument, or person
designated to take pursuant to a power of appointment exercised
by a nontestamentary instrument;
(c) With respect to fiduciary rights, privileges, powers,
and immunities, a fiduciary under a testamentary or
nontestamentary instrument. This section does not authorize a
fiduciary to disclaim the rights of beneficiaries unless the
instrument creating the fiduciary relationship authorizes such a
disclaimer.
(d) Any person entitled to take an interest in property
upon the death of a person or upon the occurrence of any other
event.
(2) "Property" means all forms of property, real and
personal, tangible and intangible.
(B)(1) A disclaimant, other than a fiduciary under an
instrument who is not authorized by the instrument to disclaim
the interest of a beneficiary, may disclaim, in whole or in part,
the succession to any property by executing and by delivering,
filing, or recording a written disclaimer instrument in the
manner provided in this section.
(2) A disclaimant who is a fiduciary under an instrument
may disclaim, in whole or in part, any right, power, privilege,
or immunity, by executing and by delivering, filing, or recording
a written disclaimer instrument in the manner provided in this
section.
(3) The written instrument of disclaimer shall be signed
and acknowledged by the disclaimant and shall contain all of the
following:
(a) A reference to the donative instrument;
(b) A description of the property, part of property, or
interest disclaimed, and of any fiduciary right, power,
privilege, or immunity disclaimed;
(c) A declaration of the disclaimer and its extent.
(4) The guardian of the estate of a minor or an
incompetent, or the personal representative of a deceased person,
with the consent of the probate division of the court of common
pleas, may disclaim, in whole or in part, the succession to any
property, or interest in property, that the ward, if an adult and
competent, or the deceased, if living, might have disclaimed.
The guardian or personal representative, or any interested person
may file an application with the probate division of the court of
common pleas that has jurisdiction of the estate, asking that the
court order the guardian or personal representative to execute
and deliver, file, or record the disclaimer on behalf of the ward
or estate. The court shall order the guardian or personal
representative to execute and deliver, file, or record the
disclaimer if the court finds, upon hearing after notice to
interested parties and such other persons as the court shall
direct, that:
(a) It is in the best interests of those interested in the
estate of the person and of those who will take the disclaimed
interest;
(b) It would not materially, adversely affect the minor or
incompetent, or the beneficiaries of the estate of the decedent,
taking into consideration other available resources and the age,
probable life expectancy, physical and mental condition, and
present and reasonably anticipated future needs of the minor or
incompetent or the beneficiaries of the estate of the decedent.
A written instrument of disclaimer ordered by the court
under this division shall be executed and be delivered, filed, or
recorded within the time and in the manner in which the person
could have disclaimed if the person were living, an adult,
and competent.
(C) A partial disclaimer of property that is subject to a
burdensome interest created by the donative instrument is not
effective unless the disclaimed property constitutes a gift that
is separate and distinct from undisclaimed gifts.
(D) The disclaimant shall deliver, file, or record the
disclaimer, or cause the same to be done, not later than nine
months after the latest of the following dates:
(1) The effective date of the donative instrument if both
the taker and the taker's interest in the property are
finally
ascertained on that date;
(2) The date of the occurrence of the event upon which
both the taker and the taker's interest in the property
become finally
ascertainable;
(3) The date on which the disclaimant attains twenty-one
years of age or is no longer an incompetent, without tendering or
repaying any benefit received while the disclaimant was under
twenty-one years of age or an incompetent, and even if a guardian
of a minor or incompetent had filed an application pursuant to
division (B)(4) of this section and the probate division of the
court of common pleas involved did not consent to the guardian
executing a disclaimer.
(E) No disclaimer instrument is effective under this
section if either of the following applies under the terms of the
disclaimer instrument:
(1) The disclaimant has power to revoke the disclaimer;
(2) The disclaimant may transfer, or direct to be
transferred, to self the entire legal and equitable
ownership
of the property subject to the disclaimer instrument.
(F)(1) If SUBJECT TO DIVISION (F)(2) OF THIS SECTION,
IF the interest disclaimed is created by a
nontestamentary instrument, the disclaimer instrument shall be
delivered personally or by certified mail to the trustee or other
person who has legal title to, or possession of, the property
disclaimed.
(2) If the interest disclaimed is created by a
testamentary instrument or, by intestate succession, OR BY A
TRANSFER ON DEATH DEED PURSUANT TO SECTION 5302.22 of the Revised Code, the
disclaimer instrument shall be filed in the probate division of
the court of common pleas in the county in which proceedings for
the administration of the decedent's estate have been commenced,
and an executed copy of the disclaimer instrument shall be
delivered personally or by certified mail to the personal
representative of the decedent's estate.
(3) If no proceedings for the administration of the
decedent's estate have been commenced, the disclaimer instrument
shall be filed in the probate division of the court of common
pleas in the county in which proceedings for the administration
of the decedent's estate might be commenced according to law.
The disclaimer instrument shall be filed and indexed, and fees
charged, in the same manner as provided by law for an application
to be appointed as personal representative to administer the
decedent's estate. The disclaimer is effective whether or not
proceedings thereafter are commenced to administer the decedent's
estate. If proceedings thereafter are commenced for the
administration of the decedent's estate, they shall be filed
under, or consolidated with, the case number assigned to the
disclaimer instrument.
(4) If an interest in real estate is disclaimed, an
executed copy of the disclaimer instrument also shall be recorded
in the office of the recorder of the county in which the real
estate is located. The disclaimer instrument shall include a
description of the real estate with sufficient certainty to
identify it, and shall contain a reference to the record of the
instrument that created the interest disclaimed. If title to the
real estate is registered under Chapters 5309. and 5310. of the
Revised Code, the disclaimer interest shall be entered as a
memorial on the last certificate of title. A spouse of a
disclaimant has no dower or other interest in the real estate
disclaimed.
(G) Unless the donative instrument expressly provides
that, if there is a disclaimer, there shall not be any
acceleration of remainders or other interests, the property, part
of property, or interest in property disclaimed, and any future
interest that is to take effect in possession or enjoyment at or
after the termination of the interest disclaimed, shall descend,
be distributed, or otherwise be disposed of, and shall be
accelerated, in the following manner:
(1) If intestate or testate succession is disclaimed, as
if the disclaimant had predeceased the decedent;
(2) If the disclaimant is one designated to take pursuant
to a power of appointment exercised by a testamentary instrument,
as if the disclaimant had predeceased the donee of the power;
(3) If the donative instrument is a nontestamentary
instrument, as if the disclaimant had died before the effective
date of the nontestamentary instrument;
(4) If the disclaimer is of a fiduciary right, power,
privilege, or immunity, as if the right, power, privilege, or
immunity was never in the donative instrument.
(H) A disclaimer pursuant to this section is effective as
of, and relates back for all purposes to, the date upon which the
taker and the taker's interest have been finally
ascertained.
(I) A disclaimant who has a present and future interest in
property, and disclaims the disclaimant's present interest
in whole or in part,
is considered to have disclaimed the disclaimant's future
interest to the same
extent, unless a contrary intention appears in the disclaimer
instrument or the donative instrument. A disclaimant is not
precluded from receiving, as an alternative taker, a beneficial
interest in the property disclaimed, unless a contrary intention
appears in the disclaimer instrument or in the donative
instrument.
(J) The disclaimant's right to disclaim under this section
is barred if, before the expiration of the period within which
the disclaimant
may disclaim the interest, the disclaimant does any of the
following:
(1) Assigns, conveys, encumbers, pledges, or transfers, or
contracts to assign, convey, encumber, pledge, or transfer, the
property or any interest in it;
(2) Waives in writing the disclaimant's right to disclaim
and executes
and delivers, files, or records the waiver in the manner provided
in this section for a disclaimer instrument;
(3) Accepts the property or an interest in it;
(4) Permits or suffers a sale or other disposition of the
property pursuant to judicial action against the
disclaimant.
(K) A fiduciary's application for appointment or
assumption of duties as a fiduciary does not waive or bar the
disclaimant's
right to disclaim a right, power, privilege, or immunity.
(L) The right to disclaim under this section exists
irrespective of any limitation on the interest of the disclaimant
in the nature of a spendthrift provision or similar restriction.
(M) A disclaimer instrument or written waiver of the right
to disclaim that has been executed and delivered, filed, or
recorded as required by this section is final and binding upon
all persons.
(N) The right to disclaim and the procedures for
disclaimer established by this section are in addition to, and do
not exclude or abridge, any other rights or procedures existing
under any other section of the Revised Code or at common law to
assign, convey, release, refuse to accept, renounce, waive, or
disclaim property.
(O)(1) No person is liable for distributing or disposing
of property in a manner inconsistent with the terms of a valid
disclaimer if the distribution or disposition is otherwise proper
and the person has no actual knowledge of the disclaimer.
(2) No person is liable for distributing or disposing of
property in reliance upon the terms of a disclaimer that is
invalid because the right of disclaimer has been waived or barred
if the distribution or disposition is otherwise proper and the
person has no actual knowledge of the facts that constitute a
waiver or bar to the right to disclaim.
(P)(1) A disclaimant may disclaim pursuant to this
section any interest in property that is in existence on
September 27, 1976, if either the interest in the property or the
taker of the interest in the property is not finally ascertained
on that date.
(2) No disclaimer executed pursuant to this section
destroys or diminishes an interest in property that exists on
September 27, 1976, in any person other than the disclaimant.
Sec. 2101.12. The following records shall be kept by the
probate court:
(A) An administration docket, showing the grant of letters
of administration or letters testamentary, the name of the
decedent, the amount of bond and names of sureties in the bond,
and the date of filing and a brief note of each order or
proceeding relating to the estate with reference to the journal
or other record in which the order or proceeding is found;
(B) A guardian's docket, showing the name of each ward
and, if the ward is an infant, his THE INFANT'S age and the name
of his THE INFANT'S
parents, the amount of bond and names of sureties in any bond,
any limited powers or limited duration of powers, and the date of
filing and a brief note of the orders and proceedings as
described in division (A) of this section;
(C) A civil docket, in which shall be noted the names of
parties to actions and proceedings, the date of the commencement
of the actions and proceedings and of the filing of the papers
relating to the actions and proceedings, a brief note of the
orders made in the actions and proceedings, and the date of
entering the orders;
(D) A journal, in which shall be kept minutes of official
business transacted in the probate court, or by the probate
judge, in civil actions and proceedings;
(E) A record of wills, in which the wills proved in the
court shall be recorded with a certificate of the probate of the
will, and wills proved elsewhere with the certificate of probate,
authenticated copies of which have been admitted to record by the
court;
(F) A final record that shall contain a complete record of
each cause or matter and shall be completed within ninety days
after the final order or judgment has been made in the cause or
matter;
(G) An execution docket, in which shall be entered a
memorandum of executions issued by the probate judge stating the
names of the parties, the name of the person to whom the
execution is delivered, his THE PERSON'S return on the
execution, the date of
issuing the execution, the amount ordered to be collected,
stating the costs separately from the fine or damages, the
payments on the execution, and the satisfaction of the execution
when it is satisfied;
(H) A marriage record, in which shall be entered licenses,
the names of the parties to whom a license is issued, the names
of the persons applying for a license, a brief statement of the
facts sworn to by persons applying for a license, and the returns
of the person solemnizing the marriage;
(I) A naturalization record, in which shall be entered the
declaration of intention of the person seeking to be naturalized,
the oath of the person naturalized, and the affidavit or oath of
witnesses who testify in his THE PERSON'S behalf, in which
affidavit shall be
stated the place of residence of the witnesses;
(J) A permanent record of all births and deaths occurring
within the county, reported as provided by law, which record
shall be kept in the form and manner that may be designated by
the director of health;
(K) A separate record and index of adoptions, in
accordance with section 3107.17 of the Revised Code;
(L) A SUMMARY RELEASE FROM ADMINISTRATION DOCKET, SHOWING THE
DATE
OF THE FILING OF THE APPLICATION FOR A SUMMARY RELEASE FROM ADMINISTRATION
PURSUANT TO SECTION
2113.031 of the Revised Code, THE DECEDENT'S NAME, THE APPLICANT'S
NAME, WHETHER THE APPLICANT IS THE DECEDENT'S SURVIVING SPOUSE OR A
PERSON DESCRIBED IN DIVISION (B)(1) OF THAT SECTION, AND A
BRIEF NOTE OF THE GRANT OF THE ORDER OF SUMMARY RELEASE FROM ADMINISTRATION
AND OF ANY OTHER
ORDER OR PROCEEDING RELATING TO THE DECEDENT'S ESTATE, WITH REFERENCE TO THE
JOURNAL OR
OTHER RECORD IN WHICH THE ORDER OR PROCEEDING IS FOUND.
For each record required by this section, an index shall be
maintained. Each index shall be kept current with the entries in
the record and shall refer to the entries alphabetically by the
names of the persons as they were originally entered, indexing
the page of the record where the entry is made. On the order of
the PROBATE judge, blankbooks, other record forms, or other
record-keeping materials approved by the judge for such THE
records and indexes shall be furnished by the board of county
commissioners at the expense of the county.
Sec. 2101.16. (A) The fees enumerated in this division
shall be charged and collected, if possible, by the probate judge
and shall be in full for all services rendered in the respective
proceedings:
(1) | Account, in addition to advertising charges
| $12.00 |
| Waivers and proof of notice of hearing on account, per page,
minimum one dollar
| $ 1.00 |
(2) | Account of distribution, in addition to advertising charges
| $ 7.00 |
(3) | Adoption of child, petition for
| $50.00 |
(4) | Alter or cancel contract for sale or purchase of real estate, petition
to
| $20.00 |
(5) | Application and order not otherwise provided for in
this section or by rule adopted pursuant to division (E) of this
section
| $ 5.00 |
(6) | Appropriation suit, per day, hearing in
| $20.00 |
(7) | Birth, application for registration of
| $ 7.00 |
(8) | Birth record, application to correct
| $ 5.00 |
(9) | Bond, application for new or additional
| $ 5.00 |
(10) | Bond, application for release of surety or reduction of
| $ 5.00 |
(11) | Bond, receipt for securities deposited in lieu of
| $ 5.00 |
(12) | Certified copy of journal entry, record, or proceeding, per page,
minimum fee one dollar
| $ 1.00 |
(13) | Citation and issuing citation, application for
| $ 5.00 |
(14) | Change of name, petition for
| $20.00 |
(15) | Claim, application of administrator or executor for allowance of
administrator's or executor's own
| $10.00 |
(16) | Claim, application to compromise or
settle
| $10.00 |
(17) | Claim, authority to present
| $10.00 |
(18) | Commissioner, appointment of
| $ 5.00 |
(19) | Compensation for extraordinary services and attorney's
fees for fiduciary, application for
| $ 5.00 |
(20) | Competency, application to procure adjudication of
| $20.00 |
(21) | Complete contract, application to
| $10.00 |
(22) | Concealment of assets, citation for
| $10.00 |
(23) | Construction of will, petition for
| $20.00 |
(24) | Continue decedent's business, application to
| $10.00 |
| Monthly reports of operation
| $ 5.00 |
(25) | Declaratory judgment, petition for
| $20.00 |
(26) | Deposit of will
| $ 5.00 |
(27) | Designation of heir
| $20.00 |
(28) | Distribution in kind, application, assent, and order for
| $ 5.00 |
(29) | Distribution under section 2109.36 of the Revised Code, application
for an order of
| $ 7.00 |
(30) | Docketing and indexing proceedings, including the filing and noting of
all necessary documents, maximum fee, fifteen dollars
| $15.00 |
(31) | Exceptions to any proceeding named in this section, contest of
appointment or
| $10.00 |
(32) | Election of surviving partner to purchase assets of partnership,
proceedings relating to
| $10.00 |
(33) | Election of surviving spouse under will
| $ 5.00 |
(34) | Fiduciary, including an assignee or trustee of an insolvent debtor or
any guardian or conservator accountable to the probate court, appointment
of
| $35.00 |
(35) | Foreign will, application to record
| $10.00 |
| Record of foreign will, additional, per page
| $ 1.00 |
(36) | Forms when supplied by the probate court, not to
exceed
| $10.00 |
(37) | Heirship, petition to determine
| $20.00 |
(38) | Injunction proceedings
| $20.00 |
(39) | Improve real estate, petition to
| $20.00 |
(40) | Inventory with appraisement
| $10.00 |
(41) | Inventory without appraisement
| $ 7.00 |
(42) | Investment or expenditure of funds, application for
| $10.00 |
(43) | Invest in real estate, application
to
| $10.00 |
(44) | Lease for oil, gas, coal, or other mineral, petition to
| $20.00 |
(45) | Lease or lease and improve real estate, petition to
| $20.00 |
(46) | Marriage license
| $10.00 |
| Certified abstract of each marriage
| $ 2.00 |
(47) | Minor or mentally ill person, etc., disposal of estate under ten
thousand dollars of
| $10.00 |
(48) | Mortgage or mortgage and repair or improve real estate, petition
to
| $20.00 |
(49) | Newly discovered assets, report of
| $ 7.00 |
(50) | Nonresident executor or administrator to bar creditors' claims,
proceedings by
| $20.00 |
(51) | Power of attorney or revocation of power, bonding company
| $10.00 |
(52) | Presumption of death, petition to establish
| $20.00 |
(53) | Probating will
| $15.00 |
| Proof of notice to beneficiaries
| $ 5.00 |
(54) | Purchase personal property, application of surviving spouse
to
| $10.00 |
(55) | Purchase real estate at appraised value, petition of surviving spouse
to
| $20.00 |
(56) | Receipts in addition to advertising charges, application and order to
record
| $ 5.00 |
| Record of those receipts, additional, per page
| $ 1.00 |
(57) | Record in excess of fifteen hundred words in any proceeding in the
probate court, per page
| $ 1.00 |
(58) | Release of estate by mortgagee or other lienholder
| $ 5.00 |
(59) | Relieving AN estate from
administration UNDER SECTION 2113.03 of the Revised Code OR GRANTING AN ORDER FOR A
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 of the Revised Code
| $60.00 |
(60) | Removal of fiduciary, application for
| $10.00 |
(61) | Requalification of executor or administrator
| $10.00 |
(62) | Resignation of fiduciary
| $ 5.00 |
(63) | Sale bill, public sale of personal property
| $10.00 |
(64) | Sale of personal property and report, application for
| $10.00 |
(65) | Sale of real estate, petition for
| $25.00 |
(66) | Terminate guardianship, petition to
| $10.00 |
(67) | Transfer of real estate, application, entry, and certificate
for
| $ 7.00 |
(68) | Unclaimed money, application to invest
| $ 7.00 |
(69) | Vacate approval of account or order of distribution,
motion to
| $10.00 |
(70) | Writ of execution
| $ 5.00 |
(71) | Writ of possession
| $ 5.00 |
(72) | Wrongful death, application and settlement of claim for
| $20.00 |
(73) | Year's allowance, petition to review
| $ 7.00 |
(74) | Guardian's report, filing and review of
| $ 5.00 |
(B)(1) In relation to an application for the appointment of a
guardian or the review of a report of a guardian under section
2111.49 of the Revised Code, the probate court, pursuant to court
order or in accordance with a court rule, may direct that the
applicant or the estate pay any or all of the expenses of an
investigation conducted pursuant to section 2111.041 or division
(A)(2) of section 2111.49 of the Revised Code. If the
investigation is conducted by a public employee or investigator
who is paid by the county, the fees for the investigation shall
be paid into the county treasury. If the court finds that an
alleged incompetent or a ward is indigent, the court may waive
the costs, fees, and expenses of an investigation.
(2) In relation to the appointment or functioning of a guardian for a minor or
the guardianship of a minor, the probate court may direct that the applicant
or
the estate pay any or all of the expenses of an investigation conducted
pursuant to section 2111.042 of the Revised Code. If the investigation is
conducted by a public employee or investigator who is paid by the county, the
fees for the investigation shall be paid into the county treasury. If the
court finds that the guardian or applicant is indigent, the court may waive
the
costs, fees, and expenses of an investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected
pursuant to division (A)(34) of this section and twenty dollars
of the sixty-dollar fee collected pursuant to division
(A)(59) of this section shall be deposited by the county
treasurer in the indigent guardianship fund created pursuant to
section 2111.51 of the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and
constables for services rendered in the probate court or by order
of the probate judge shall be the same as provided for like
services in the court of common pleas.
(E) The probate court, by rule, may require an advance
deposit for costs, not to exceed one hundred twenty-five dollars,
at the time application is made for an appointment as executor or
administrator or at the time a will is presented for probate.
(F) The probate court, by rule, shall establish a
reasonable fee, not to exceed fifty dollars, for the filing of a
petition for the release of information regarding an adopted
person's name by birth and the identity of the adopted
person's biological parents and biological siblings pursuant to section
3107.41 of the
Revised Code, all proceedings relative to the petition, the entry
of an order relative to the petition, and all services required
to be performed in connection with the petition. The probate
court may use a reasonable portion of a fee charged under
authority of this division to reimburse any agency, as defined in
section 3107.39 of the Revised Code, for any services it renders
in performing a task described in section 3107.41 of the Revised
Code relative to or in connection with the petition for which the
fee was charged.
(G) Thirty dollars of the fifty-dollar fee collected pursuant to division
(A)(3) of this section shall be deposited into the "putative father registry
fund," which is hereby created in the state treasury. The department of job
and family
services shall use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry established
under section 3107.062 of the Revised Code.
Sec. 2101.24. (A)(1) Except as otherwise provided by law,
the probate court has exclusive jurisdiction:
(a) To take the proof of wills and to admit to record
authenticated copies of wills executed, proved, and allowed in
the courts of any other state, territory, or country. If the
probate judge is unavoidably absent, any judge of the court of
common pleas may take proof of wills and approve bonds to be
given, but the record of these acts shall be preserved in the
usual records of the probate court.
(b) To grant and revoke letters testamentary and of
administration;
(c) To direct and control the conduct and settle the
accounts of executors and administrators and order the
distribution of estates;
(d) To appoint the attorney general to serve as the administrator of an
estate pursuant to section 2113.06 of the Revised Code;
(e) To appoint and remove guardians, conservators, and
testamentary trustees, direct and control their conduct, and
settle their accounts;
(f) To grant marriage licenses;
(g) To make inquests respecting persons who are so
mentally impaired as a result of a mental or physical illness or
disability, or mental retardation, or as a result of chronic
substance abuse, that they are unable to manage their property
and affairs effectively, subject to guardianship;
(h) To qualify assignees, appoint and qualify trustees and
commissioners of insolvents, control their conduct, and settle
their accounts;
(i) To authorize the sale of lands, equitable estates, or
interests in lands or equitable estates, and the assignments of
inchoate dower in such cases of sale, on petition by executors,
administrators, and guardians;
(j) To authorize the completion of real estate contracts
on petition of executors and administrators;
(k) To construe wills;
(l) To render declaratory judgments, including, but not
limited to, those rendered pursuant to section 2107.084 of the
Revised Code;
(m) To direct and control the conduct of fiduciaries and
settle their accounts;
(n) To authorize the sale or lease of any estate created
by will if the estate is held in trust, on petition by the
trustee;
(o) To terminate a testamentary trust in any case in which
a court of equity may do so;
(p) To hear and determine actions to contest the validity
of wills;
(q) To make a determination of the presumption of death of
missing persons and to adjudicate the property rights and
obligations of all parties affected by the presumption;
(r) To hear and determine an action commenced pursuant to
section 3107.41 of the Revised Code to obtain the release of
information pertaining to the birth name of the adopted person
and the identity of the adopted person's biological parents
and biological
siblings;
(s) To act for and issue orders regarding wards pursuant
to section 2111.50 of the Revised Code;
(t) To hear and determine actions against sureties on the
bonds of fiduciaries appointed by the probate court;
(u) To hear and determine actions involving informed
consent for medication of persons hospitalized pursuant to
section 5122.141 or 5122.15 of the Revised Code;
(v) To hear and determine actions relating to durable
powers of attorney for health care as described in division (D)
of section 1337.16 of the Revised Code;
(w) To hear and determine actions commenced by objecting
individuals, in accordance with section 2133.05 of the Revised
Code;
(x) To hear and determine complaints that pertain to the
use or continuation, or the withholding or withdrawal, of
life-sustaining treatment in connection with certain patients
allegedly in a terminal condition or in a permanently unconscious
state pursuant to division (E) of section 2133.08 of the Revised
Code, in accordance with that division;
(y) To hear and determine applications that pertain to the
withholding or withdrawal of nutrition and hydration from certain
patients allegedly in a permanently unconscious state pursuant to
section 2133.09 of the Revised Code, in accordance with that
section;
(z) To hear and determine applications of attending
physicians in accordance with division (B) of section 2133.15 of
the Revised Code;
(aa) To hear and determine actions relative to the use or
continuation of comfort care in connection with certain
principals under durable powers of attorney for health care,
declarants under declarations, or patients in accordance with
division (E) of either section 1337.16 or 2133.12 of the Revised
Code;
(bb) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER RELIEVING AN
ESTATE FROM ADMINISTRATION UNDER SECTION 2113.03 of the Revised Code;
(cc) TO HEAR AND DETERMINE APPLICATIONS FOR AN ORDER GRANTING A
SUMMARY RELEASE FROM ADMINISTRATION UNDER SECTION 2113.031 of the Revised Code.
(2) In addition to the exclusive jurisdiction conferred
upon the probate court by division (A)(1) of this section, the
probate court shall have exclusive jurisdiction over a particular
subject matter if both of the following apply:
(a) Another section of the Revised Code expressly confers
jurisdiction over that subject matter upon the probate court.
(b) No section of the Revised Code expressly confers
jurisdiction over that subject matter upon any other court or
agency.
(B)(1) The probate court has concurrent jurisdiction with,
and the same powers at law and in equity as, the general division
of the court of common pleas to issue writs and orders, and to
hear and determine actions as follows:
(a) If jurisdiction relative to a particular subject
matter is stated to be concurrent in a section of the Revised
Code or has been construed by judicial decision to be concurrent,
any action that involves that subject matter;
(b) Any action that involves an inter vivos trust; a trust
created pursuant to section 1339.51 of the Revised Code; a
charitable trust or foundation; subject to divisions (A)(1)(u)
and (z) of this section, a power of attorney, including, but not
limited to, a durable power of attorney; the medical treatment of
a competent adult; or a writ of habeas corpus.
(2) Any action that involves a concurrent jurisdiction
subject matter and that is before the probate court may be
transferred by the probate court, on its order, to the general
division of the court of common pleas.
(C) The probate court has plenary power at law and in
equity to dispose fully of any matter that is properly before the
court, unless the power is expressly otherwise limited or denied
by a section of the Revised Code.
(D) The jurisdiction acquired by a probate court over a
matter or proceeding is exclusive of that of any other probate
court, except when otherwise provided by law.
Sec. 2106.10. (A) A surviving spouse may elect to
receive, as part of the surviving spouse's share of an intestate
estate under section 2105.06 of the Revised Code and the allowance for
support under section 2106.13 of the Revised Code, the entire
interest of the decedent spouse in the mansion house. The
interest of the decedent spouse in the mansion house shall be
valued at the appraised value with the deduction of that portion
of all liens on the mansion house existing at the time of death
and attributable to the decedent's interest in the mansion house.
(B) The election pursuant to division (A) of this section
shall be made at or before the time a final account is rendered.
(C) If the spouse makes an election pursuant to division
(A) of this section, the administrator or executor shall file,
unless the election is one made under division (D) of this
section, an application for a certificate of transfer as provided
for in section 2113.61 of the Revised Code. The application also
shall contain an inventory of the property and the allowance for
support that the spouse is
entitled to receive under sections 2105.06 and
2106.13 of the Revised Code.
If the value of the property and the allowance for support that the
spouse is entitled to receive is
equal to or greater than the value of the decedent's interest in
the mansion house, the court shall issue the certificate of
transfer.
(D) The surviving spouse may make an election pursuant to
division (A) of this section in an estate relieved from
administration under section 2113.03 of the Revised Code OR IN AN ESTATE
THAT IS SUBJECT TO AN ORDER GRANTING A SUMMARY RELEASE FROM ADMINISTRATION
UNDER SECTION 2113.031 of the Revised Code. The
election shall be made at the time of or prior to the entry of
the order relieving the estate from administration OR THE ORDER GRANTING A
SUMMARY RELEASE FROM ADMINISTRATION. Either the SURVIVING
spouse or the applicant for the order relieving the estate from
administration shall file the application for THE certificate of
transfer under division (C) of this section.
(E) If the surviving spouse dies prior to making an
election pursuant to division (A) of this section, the surviving
spouse shall be conclusively presumed not to have made an
election pursuant to that division. After the surviving spouse's
death, no other person is authorized to make an election pursuant
to that division on behalf of the estate of the surviving spouse.
(F) As used in this section, the mansion house includes
the decedent's title in the parcel of land on which the house is
situated and, at the option of the surviving spouse, the
decedent's title in the household goods contained within the
house and the lots or farm land FARMLAND adjacent to the house
and used in
conjunction with it as the home of the decedent.
Sec. 2106.13. (A) If a person dies leaving a surviving
spouse and no minor children, leaving a surviving spouse and
minor children, or leaving minor children and no surviving
spouse, the surviving spouse, minor children, or both shall be
entitled to receive, subject to division (B) of this section, in
money or property the sum of forty thousand dollars
as an allowance for support. If the surviving spouse selected two automobiles
under section 2106.18 of the Revised Code, the allowance for support
prescribed by this
section shall be reduced by the appraised value of the automobile
having the
lower appraised value of the two automobiles so selected. The
money or property set off as an allowance for support shall be
considered estate assets.
(B) The probate court shall order the distribution of the
allowance for support described in division (A) of this section
as follows:
(1) If the person died leaving a surviving spouse and no
minor children, one hundred per cent to the surviving spouse;
(2) If the person died leaving a surviving spouse and
minor children, and if all of the minor children are the children
of the surviving spouse, one hundred per cent to the surviving
spouse;
(3) If the person died leaving a surviving spouse and
minor children, and if not all of the minor children are children
of the surviving spouse, in equitable shares, as fixed by the
probate court in accordance with this division, to the surviving
spouse and the minor children who are not the children of the
surviving spouse. In determining equitable shares under this
division, the probate court shall do all of the following:
(a) Consider the respective needs of the surviving spouse,
the minor children who are children of the surviving spouse, and
the minor children who are not children of the surviving spouse;
(b) Allocate to the surviving spouse, the share that is
equitable in light of the needs of the surviving spouse and the
minor children who are children of the surviving spouse;
(c) Allocate to the minor children who are not children of
the surviving spouse, the share that is equitable in light of the
needs of those minor children.
(4) If the person died leaving minor children and no
surviving spouse, in equitable shares, as fixed by the probate
court in accordance with this division, to the minor children.
In determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children
and allocate to each minor child the share that is equitable in
light of the child's needs.
(C) If the surviving spouse selected two automobiles under
section 2106.18 of the Revised Code,
the probate court, in considering the respective needs
of the surviving spouse and the minor children when allocating an allowance
for support under division (B)(3) of this section, shall consider the
benefit derived by the surviving spouse from the transfer of the automobile
having the lower appraised value of the two automobiles so selected.
(D) FOR THE PURPOSES OF THIS SECTION, THE VALUE OF AN AUTOMOBILE
THAT A SURVIVING SPOUSE SELECTS PURSUANT TO SECTION 2106.18 of the Revised Code IS THE VALUE
THAT THE SURVIVING SPOUSE SPECIFIES FOR THE AUTOMOBILE IN THE AFFIDAVIT
EXECUTED PURSUANT TO DIVISION (B) OF SECTION 4505.10 of the Revised Code.
Sec. 2106.18. (A) Upon the death of a married resident
who owned at least one automobile at the time of death, the
interest of the deceased spouse in up to two automobiles
that are not transferred to
the surviving spouse due to joint ownership with right of survivorship
established under section 2106.17 of the Revised Code, and that are
not
otherwise specifically disposed of by testamentary disposition,
may be selected by the surviving spouse. This
interest shall immediately
pass to the surviving spouse upon transfer of the title or titles in
accordance
with section 4505.10 of the Revised
Code. The sum total of the appraised values of the automobiles
selected by
a surviving spouse under this division, AS SPECIFIED IN THE
AFFIDAVIT THAT THE SURVIVING SPOUSE EXECUTES PURSUANT TO DIVISION (B)
OF SECTION 4505.10 of the Revised Code, shall not exceed forty thousand
dollars. Each automobile that passes to a surviving spouse under this
division shall not be considered an estate asset and
shall not be included and stated in the estate inventory.
(B) The executor or administrator, with the approval of
the probate court, may transfer title to an automobile owned by
the decedent to any of the following:
(1) The surviving spouse, when the automobile is
purchased by the surviving spouse pursuant to section 2106.16 of
the Revised Code;
(2) A distributee;
(3) A purchaser.
(C) The executor or administrator may transfer title to an
automobile owned by the decedent without the approval of the
probate court to any of the following:
(1) A legatee entitled to the automobile under the
terms of the will;
(2) A distributee if the distribution of the automobile
is made without court order pursuant to section 2113.55 of the
Revised Code;
(3) A purchaser if the sale of the automobile is made
pursuant to section 2113.39 of the Revised Code.
(D) As used in division (A) of this section, "automobile"
includes a truck if the deceased spouse did not own an
automobile and if the truck was used as a method of conveyance by
the deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was
alive.
Sec. 2107.501. (A) A specific devisee or legatee has the
right of the remaining specifically devised or bequeathed
property, and:
(1) Any balance on the purchase price, together with any
security interest owing from a purchaser to the testator at death
by reason of sale of the property;
(2) Any amount of condemnation award unpaid at death for
the taking of the property;
(3) Any proceeds unpaid at death on fire or casualty
insurance on the property;
(4) Property owned by the testator at his death as a
result of foreclosure, or obtained in lieu of foreclosure, of the
security for a specifically devised or bequeathed obligation.
(B) If specifically devised or bequeathed property is sold
by a guardian, BY AN AGENT ACTING WITHIN THE AUTHORITY OF A POWER OF
ATTORNEY, OR BY AN AGENT ACTING WITHIN THE AUTHORITY OF A DURABLE POWER OF
ATTORNEY, or if a condemnation award or insurance proceeds
are paid to a guardian, TO AN AGENT ACTING WITHIN THE AUTHORITY OF A
POWER OF ATTORNEY, OR TO AN AGENT ACTING WITHIN THE AUTHORITY OF A DURABLE
POWER OF ATTORNEY as a result of condemnation, fire, or
casualty to the property, the specific devisee or legatee has the
right to a general pecuniary devise or bequest equal to the net
proceeds of sale, the condemnation award, or the insurance
proceeds, and such a devise or bequest shall be treated as
property subject to section 2107.54 of the Revised Code. This
section does not apply if subsequent to the sale, condemnation,
FIRE, or casualty, it is adjudicated that the disability of the
testator has ceased and the testator survives the adjudication by
one year. The right of the specific devisee or legatee is
reduced by any right he THE SPECIFIC DEVISEE OR LEGATEE has
under division (A) of this section.
Sec. 2113.03. (A) Subject to division (D) of this
section, an estate may be released from administration under
division (B) of this section if either of the following applies:
(1) The value of the assets of the estate is thirty-five
thousand dollars or less.
(2) The value of the assets of the estate is
one hundred thousand dollars or less and either of the following
applies:
(a) The decedent devised and bequeathed in a valid will
all of the assets of the decedent's estate to a person who
is named in the
will as the decedent's spouse, and the decedent is survived
by that person.
(b) The decedent is survived by a spouse whose marriage to
the decedent was solemnized in a manner consistent with Chapter
3101. of the Revised Code or with a similar law of another state
or nation, the decedent died without a valid will, and the
decedent's surviving spouse is entitled to receive all of the
assets of the decedent's estate under section 2105.06 of the
Revised Code or
by the operation of that section and division (B)(1) or (2) of
section 2106.13 of the Revised Code.
(B) Upon the application of any interested party, after
notice of the filing of the application has been given to the
surviving spouse and heirs at law in the manner and for the
length of time the probate court directs, and after notice to all
interested parties by publication in a newspaper of general
circulation in the county, unless the notices are waived or found
unnecessary, the court, when satisfied that division (A)(1) or
(2) of this section is satisfied, may enter an order relieving
the estate from administration and directing delivery of personal
property and transfer of real estate to the persons entitled to
the personal property or real estate.
For the purposes of this section, the value of an
estate that reasonably can be considered to be in an amount specified in
division (A)(1) or (2) of this section and that is not composed
entirely of money, stocks, bonds, or other property the value of
which is readily ascertainable, shall be determined by an
appraiser selected by the applicant, subject to the approval of
the court. The appraiser's valuation of the property shall be
reported to the court in the application to relieve the estate
from administration. The appraiser shall be paid in accordance
with section 2115.06 of the Revised Code.
For the purposes of this section, the amount of
property
to be delivered or transferred to the surviving spouse, minor
children, or both, of the decedent as the allowance for support
shall be established in accordance with section 2106.13 of the
Revised Code.
When a delivery, sale, or transfer of personal property has
been ordered from an estate that has been relieved from
administration, the court may appoint a commissioner to execute
all necessary instruments of conveyance. The commissioner shall
receipt for the property, distribute the proceeds of the
conveyance upon court order, and report to the court after
distribution.
When the decedent died testate, the will shall be presented
for probate, and, if admitted to probate, the court may relieve
the estate from administration and order distribution of the
estate under the will.
An order of the court relieving an estate from
administration shall have the same effect as administration
proceedings in freeing land in the hands of an innocent purchaser
for value from possible claims of unsecured creditors.
(C) Any delivery of personal property or transfer of real
estate pursuant to an order relieving an estate from
administration is made subject to the limitations pertaining to
the claims of creditors set forth in divisions (B) and (C) of
section 2117.06 of the Revised Code.
(D) The release of an estate from administration under
this section does not affect any duty of any person to file an
estate tax return and certificate under division (A) of section
5731.21 of the Revised Code and does not affect the duties of a
probate court set forth in that division.
(E) THIS SECTION DOES NOT AFFECT THE ABILITY OF QUALIFIED PERSONS
TO FILE AN APPLICATION FOR A SUMMARY RELEASE FROM ADMINISTRATION UNDER
SECTION 2113.031 of the Revised Code OR TO FILE AN
APPLICATION FOR THE GRANT OF LETTERS TESTAMENTARY OR LETTERS OF
ADMINISTRATION.
Sec. 2113.031. (A) AS USED IN THIS SECTION:
(1) "FINANCIAL INSTITUTION" HAS THE SAME MEANING AS IN
SECTION 5725.01 OF THE REVISED
CODE. "FINANCIAL INSTITUTION"
ALSO INCLUDES A CREDIT UNION AND A FIDUCIARY THAT IS NOT A TRUST
COMPANY BUT THAT DOES TRUST BUSINESS.
(2) "FUNERAL AND BURIAL EXPENSES" MEANS WHICHEVER OF THE
FOLLOWING APPLIES:
(a) THE FUNERAL AND BURIAL EXPENSES
OF THE DECEDENT THAT ARE INCLUDED IN THE BILL OF A FUNERAL
DIRECTOR;
(b) THE FUNERAL EXPENSES OF THE
DECEDENT THAT ARE NOT INCLUDED IN THE BILL OF A FUNERAL DIRECTOR
AND THAT HAVE BEEN APPROVED BY THE PROBATE COURT;
(c) THE FUNERAL AND BURIAL EXPENSES
OF THE DECEDENT THAT ARE DESCRIBED IN DIVISIONS
(A)(2)(a) AND (b) OF THIS SECTION.
(3) "SURVIVING SPOUSE" MEANS EITHER OF THE
FOLLOWING:
(a) THE SURVIVING SPOUSE OF A
DECEDENT WHO DIED LEAVING THE SURVIVING SPOUSE AND NO MINOR
CHILDREN;
(b) THE SURVIVING SPOUSE OF A DECEDENT WHO DIED
LEAVING THE SURVIVING SPOUSE AND MINOR CHILDREN, ALL OF WHOM ARE
CHILDREN OF THE DECEDENT AND THE SURVIVING SPOUSE.
(B)(1) IF THE VALUE OF
THE ASSETS OF THE DECEDENT'S ESTATE DOES NOT EXCEED THE LESSER
OF TWO THOUSAND DOLLARS OR THE AMOUNT OF THE DECEDENT'S FUNERAL
AND BURIAL EXPENSES, ANY PERSON WHO IS NOT A SURVIVING SPOUSE
AND WHO HAS PAID OR IS OBLIGATED IN WRITING TO PAY THE
DECEDENT'S FUNERAL AND BURIAL EXPENSES MAY APPLY TO THE PROBATE
COURT FOR AN ORDER GRANTING A SUMMARY RELEASE FROM
ADMINISTRATION IN ACCORDANCE WITH THIS SECTION.
(2) IF EITHER OF THE FOLLOWING APPLIES, THE DECEDENT'S
SURVIVING SPOUSE MAY APPLY TO THE PROBATE COURT FOR AN ORDER
GRANTING A SUMMARY RELEASE FROM ADMINISTRATION IN
ACCORDANCE WITH THIS SECTION:
(a) THE DECEDENT'S FUNERAL AND BURIAL
EXPENSES HAVE BEEN PREPAID, AND THE VALUE OF THE ASSETS OF THE
DECEDENT'S ESTATE DOES NOT EXCEED THE TOTAL OF THE FOLLOWING
ITEMS:
(i) THE ALLOWANCE FOR
SUPPORT THAT IS MADE UNDER DIVISION
(A) OF SECTION 2106.13 OF THE
REVISED CODE TO THE SURVIVING SPOUSE
AND, IF APPLICABLE, TO THE DECEDENT'S MINOR CHILDREN AND THAT
IS DISTRIBUTABLE IN ACCORDANCE WITH DIVISION
(B)(1) OR (2) OF THAT SECTION;
(ii) AN AMOUNT, NOT EXCEEDING TWO
THOUSAND DOLLARS, FOR THE DECEDENT'S FUNERAL AND BURIAL EXPENSES
REFERRED TO IN DIVISION (A)(2)(c) OF THIS
SECTION.
(b) THE DECEDENT'S FUNERAL AND BURIAL
EXPENSES HAVE NOT BEEN PREPAID, THE DECEDENT'S SURVIVING SPOUSE
HAS PAID OR IS OBLIGATED IN WRITING TO PAY THE DECEDENT'S
FUNERAL AND BURIAL EXPENSES, AND THE VALUE OF THE ASSETS OF THE
DECEDENT'S ESTATE DOES NOT EXCEED THE TOTAL OF THE ITEMS
REFERRED TO IN DIVISIONS (B)(2)(a)(i)
AND (ii) OF THIS SECTION.
(C) A PROBATE COURT
SHALL ORDER A SUMMARY RELEASE FROM ADMINISTRATION
IN CONNECTION WITH A DECEDENT'S ESTATE ONLY IF THE COURT FINDS
THAT ALL OF THE FOLLOWING ARE SATISFIED:
(1) A PERSON DESCRIBED IN DIVISION
(B)(1) OF THIS SECTION IS THE
APPLICANT FOR A SUMMARY RELEASE FROM
ADMINISTRATION, AND THE VALUE OF THE ASSETS OF THE DECEDENT'S
ESTATE DOES NOT EXCEED THE LESSER OF TWO THOUSAND DOLLARS OR THE
AMOUNT OF THE DECEDENT'S FUNERAL AND BURIAL EXPENSES, OR
THE APPLICANT FOR A SUMMARY RELEASE FROM ADMINISTRATION IS THE DECEDENT'S
SURVIVING SPOUSE, AND THE CIRCUMSTANCES DESCRIBED IN DIVISION
(B)(2)(a) OR (b) OF THIS SECTION
APPLY.
(2) THE APPLICATION FOR A SUMMARY RELEASE FROM ADMINISTRATION DOES ALL OF
THE FOLLOWING:
(a) DESCRIBES ALL ASSETS OF THE
DECEDENT'S ESTATE THAT ARE KNOWN TO THE
APPLICANT;
(b) IS IN THE FORM THAT THE SUPREME
COURT PRESCRIBES PURSUANT TO ITS POWERS OF SUPERINTENDENCE UNDER
SECTION 5 OF ARTICLE IV, OHIO
CONSTITUTION, AND IS CONSISTENT
WITH THE REQUIREMENTS OF THIS DIVISION;
(c) HAS BEEN SIGNED AND ACKNOWLEDGED BY THE
APPLICANT IN THE PRESENCE OF A NOTARY PUBLIC OR A DEPUTY CLERK
OF THE PROBATE COURT;
(d) SETS FORTH THE FOLLOWING
INFORMATION IF THE DECEDENT'S ESTATE INCLUDES A DESCRIBED TYPE
OF ASSET:
(i) IF THE DECEDENT'S ESTATE INCLUDES A MOTOR
VEHICLE, THE MOTOR VEHICLE'S YEAR, MAKE, MODEL,
BODY TYPE, MANUFACTURER'S VEHICLE IDENTIFICATION NUMBER,
CERTIFICATE OF TITLE NUMBER, AND DATE OF DEATH VALUE;
(ii) IF THE DECEDENT'S ESTATE
INCLUDES AN ACCOUNT MAINTAINED BY A FINANCIAL INSTITUTION, THAT
INSTITUTION'S NAME AND THE ACCOUNT'S COMPLETE IDENTIFYING NUMBER
AND DATE OF DEATH BALANCE;
(iii) IF THE DECEDENT'S ESTATE INCLUDES ONE OR
MORE SHARES OF STOCK OR BONDS, THE TOTAL NUMBER OF THE SHARES
AND BONDS AND THEIR TOTAL DATE OF DEATH VALUE AND, FOR EACH
SHARE OR BOND, ITS SERIAL NUMBER, THE NAME OF ITS ISSUER, ITS
DATE OF DEATH VALUE, AND,IF ANY, THE
NAME AND ADDRESS OF ITS TRANSFER AGENT.
(3) THE APPLICATION FOR A SUMMARY RELEASE FROM ADMINISTRATION IS
ACCOMPANIED BY ALL OF THE FOLLOWING THAT APPLY:
(a) A RECEIPT, CONTRACT, OR OTHER DOCUMENT THAT
CONFIRMS THE APPLICANT'S PAYMENT OR OBLIGATION TO PAY THE
DECEDENT'S FUNERAL AND BURIAL EXPENSES OR, IF APPLICABLE IN THE
CASE OF THE DECEDENT'S SURVIVING SPOUSE, THE PREPAYMENT OF THE
DECEDENT'S FUNERAL AND BURIAL EXPENSES;
(b) AN APPLICATION FOR A
CERTIFICATE OF TRANSFER AS DESCRIBED IN SECTION 2113.61 OF THE
REVISED CODE, IF AN INTEREST IN REAL
PROPERTY IS INCLUDED IN THE ASSETS OF THE DECEDENT'S
ESTATE;
(c) THE FEE REQUIRED BY DIVISION
(A)(59) OF SECTION 2101.16 OF
THE REVISED CODE.
(4) AT THE TIME OF ITS DETERMINATION ON THE APPLICATION, THERE ARE NO
PENDING PROCEEDINGS FOR
THE ADMINISTRATION OF THE DECEDENT'S ESTATE AND NO
PENDING PROCEEDINGS FOR RELIEF OF THE DECEDENT'S ESTATE FROM
ADMINISTRATION UNDER SECTION 2113.03 OF THE
REVISED CODE.
(5) AT THE TIME OF ITS DETERMINATION ON THE
APPLICATION, THERE ARE NO KNOWN ASSETS OF THE DECEDENT'S ESTATE
OTHER THAN THE ASSETS DESCRIBED IN THE APPLICATION.
(D) IF THE PROBATE COURT
DETERMINES THAT THE REQUIREMENTS OF DIVISION
(C) OF THIS SECTION ARE
SATISFIED, THE PROBATE COURT SHALL ISSUE AN ORDER THAT GRANTS A
SUMMARY RELEASE FROM ADMINISTRATION IN CONNECTION
WITH THE DECEDENT'S ESTATE. THE ORDER HAS, AND SHALL SPECIFY
THAT IT HAS, ALL OF THE FOLLOWING EFFECTS:
(1) IT RELIEVES THE DECEDENT'S ESTATE FROM
ADMINISTRATION.
(2) IT DIRECTS THE DELIVERY TO THE APPLICANT OF THE
DECEDENT'S PERSONAL PROPERTY TOGETHER WITH THE TITLE TO THAT
PROPERTY.
(3) IT DIRECTS THE TRANSFER TO THE APPLICANT OF THE TITLE
TO ANY INTERESTS IN REAL PROPERTY INCLUDED IN THE DECEDENT'S
ESTATE.
(4) IT ELIMINATES THE DUTY OF ALL PERSONS TO FILE AN
ESTATE TAX RETURN AND CERTIFICATE UNDER DIVISION
(A) OF SECTION 5731.21 OF THE
REVISED CODE IN CONNECTION
WITH THE DECEDENT'S ESTATE.
(5) IT ELIMINATES THE NEED FOR A FINANCIAL INSTITUTION,
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN ANY PROVISION OF
DIVISIONS (A)
TO (F) OF SECTION 5731.39 OF THE
REVISED CODE TO OBTAIN, AS OTHERWISE WOULD BE REQUIRED BY
ANY OF THOSE DIVISIONS, THE WRITTEN CONSENT OF THE TAX COMMISSIONER PRIOR TO
THE DELIVERY, TRANSFER, OR PAYMENT TO THE APPLICANT OF AN ASSET OF THE
DECEDENT'S ESTATE.
(E) A CERTIFIED COPY OF
AN ORDER THAT GRANTS A SUMMARY RELEASE FROM ADMINISTRATION
TOGETHER WITH A CERTIFIED COPY OF THE APPLICATION FOR THAT ORDER
CONSTITUTES SUFFICIENT AUTHORITY FOR A FINANCIAL INSTITUTION,
CORPORATION, OR OTHER ENTITY OR PERSON REFERRED TO IN DIVISIONS (A)
TO
(F) OF SECTION 5731.39 OF THE
REVISED CODE OR FOR A
CLERK OF A COURT OF COMMON PLEAS TO TRANSFER TITLE TO AN ASSET OF THE
DECEDENT'S ESTATE TO THE APPLICANT FOR THE SUMMARY RELEASE FROM
ADMINISTRATION.
(F) THIS SECTION DOES
NOT AFFECT THE ABILITY OF QUALIFIED PERSONS TO FILE AN
APPLICATION TO RELIEVE AN ESTATE FROM ADMINISTRATION UNDER
SECTION 2113.03 OF THE REVISED
CODE OR TO FILE AN APPLICATION
FOR THE GRANT OF LETTERS TESTAMENTARY OR LETTERS OF
ADMINISTRATION IN CONNECTION WITH THE DECEDENT'S ESTATE.
Sec. 2113.61. (A)(1) When real property passes by the laws
of intestate succession or under a will, the administrator or
executor shall file in probate court, prior to the filing of his THE
ADMINISTRATOR'S OR EXECUTOR'S final account, an application requesting the
court to issue a certificate of transfer as to the real property. Real
property
sold by an executor or administrator or land registered under
Chapters 5309. and 5310. of the Revised Code are IS excepted
from the application requirement. Cases in which an order has been
made UNDER SECTION 2113.03 of the Revised Code relieving an estate from administration
and in which the
order directing transfer of real property to the person entitled
to it may be substituted for the certificate of transfer also are
excepted from the application requirement.
(2) IN ACCORDANCE WITH DIVISION (C)(3)(b)
OF SECTION 2113.031 OF THE
REVISED CODE, AN APPLICATION FOR A
CERTIFICATE OF TRANSFER OF AN INTEREST IN REAL PROPERTY INCLUDED
IN THE ASSETS OF THE DECEDENT'S ESTATE SHALL ACCOMPANY AN
APPLICATION FOR A SUMMARY RELEASE FROM ADMINISTRATION UNDER THAT
SECTION. THIS SECTION APPLIES TO THE
APPLICATION FOR AND THE ISSUANCE OF THE REQUESTED CERTIFICATE OF
TRANSFER EXCEPT TO THE EXTENT THAT THE PROBATE COURT DETERMINES
THAT THE NATURE OF ANY OF THE PROVISIONS OF THIS SECTION IS
INCONSISTENT WITH THE NATURE OF A GRANT OF A SUMMARY RELEASE
FROM ADMINISTRATION.
(B) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION,
THE application for a certificate of transfer shall
contain all of the following:
(1) The name, place of residence at death, and date of
death of the decedent;
(2) A statement whether the decedent died testate or
intestate;
(3) The fact and date of the filing and probate of the
will, if applicable, and the fact and date of the appointment of
the administrator or executor;
(4) A description of each parcel of real property situated
in this state that is owned by the decedent at the time of his
death;
(5) Insofar as they can be ascertained, the names, ages,
places of residence, and relationship to the decedent of the
persons to whom each parcel of real property described in
division (B)(4) of this section passed by descent or devise;
(6) A statement that all the known debts of the decedent's
estate have been paid or secured to be paid, or that sufficient
other assets are in hand to complete the payment of those debts;
(7) Other pertinent information that the court requires.
(C) The SUBJECT TO DIVISION (A)(2) OF THIS SECTION,
THE court shall issue a certificate of transfer for
record in each county in this state in which real property so
passing is situated, that shall recite all of the following:
(1) The name and date of death of the decedent;
(2) Whether the decedent died testate or intestate and, if
testate, the volume and page of the record of the will;
(3) The volume and page of the probate court record of the
administration of the estate;
(4) The names and places of residence of the devisees, the
interests passing to them, the names and places of residence of
the persons inheriting intestate, and the interests inherited by
them, in each parcel of real property described in division
(B)(4) of this section;
(5) A description of each parcel of real property
described in division (B)(4) of this section;
(6) Other information that in the opinion of the court
should be included.
(D) If an executor or administrator has failed to file an
application for a certificate of transfer before being
discharged, the application may be filed by an heir or devisee,
or a successor in interest, in the probate court in which the
testator's will was probated or, in the case of intestate
estates, in the probate court in which administration was had.
If no administration was had on an estate and if no
administration is contemplated, EXCEPT IN THE CASE OF THE GRANT OF OR
CONTEMPLATED APPLICATION FOR THE GRANT OF AN ORDER OF A SUMMARY RELEASE FROM
ADMINISTRATION UNDER SECTION 2113.031 of the Revised Code, an application for a
certificate
of transfer may be filed by an heir or devisee, or a successor in
interest, in the probate court of the county in which the
decedent was a resident at the time of his death.
A foreign executor or administrator, when no ancillary
administration proceedings have been had or are being had in this
state, may file in accordance with this section an application
for a certificate of transfer in the probate court of any county
of this state in which real property of the decedent is located.
When a person who has entered into a written contract for
the sale and conveyance of an interest in real property dies
before its completion, the interest of the decedent in the
contract and the record title to the real property described in
the contract may be transferred to the persons, legatees,
devisees, or heirs at law entitled to the interest of the
decedent in the real property, in the same manner as provided in
this section and sections 2113.62 and 2113.63 of the Revised Code
for the transfer of real property. The application for the
certificate of transfer and the certificate itself also shall
recite that the real property described in the application or
certificate is subject to a written contract for its sale and
conveyance.
Sec. 2131.10. A natural person, adult or minor, referred
to in sections 2131.10 and 2131.11 of the Revised Code as the
owner, may enter into a written contract with any bank, building
and loan or savings and loan association, credit union, or
society for savings, authorized to receive money on an investment
share certificate, share account, deposit, or stock deposit, and
transacting business in this state, whereby the proceeds of the
owner's investment share certificate, share account, deposit, or
stock deposit may be made payable on the death of the owner to
another natural person or to any entity or organization, referred
to in such sections as the beneficiary, notwithstanding any
provisions to the contrary in Chapter 2107. of the Revised Code.
In creating such accounts, "payable on death" or "payable on the
death of" may be abbreviated to "P.O.D."
Every contract of an investment share certificate, share
account, deposit, or stock deposit authorized by this section
shall be deemed to contain a right on the part of the owner
during his THE OWNER'S lifetime both to withdraw the proceeds of
such
investment share certificate, share account, deposit, or stock
deposit, in whole or in part, as though no beneficiary has been
named, and to designate a change in beneficiary. The interest of
the beneficiary shall be deemed not to vest until the death of
the owner.
No change in the designation of the beneficiary shall be
valid unless executed in the form and manner prescribed by the
bank, building and loan or savings and loan association, credit
union, or society for savings.
Sec. 5111.11. (A) As used in this section, "estate" means all property to be
administered
under Title XXI of the Revised Code and property that would be administered
under that title if not for section 2113.03 OR 2113.031 of the
Revised Code.
(B) For the purpose of recovering the cost of
services correctly paid under the medical assistance program to a recipient
age fifty-five or older, the department of job and family services shall
institute
an estate recovery program against the property and estates of medical
assistance recipients to
recover medical assistance correctly paid on their behalf to the extent
that federal law and regulations permit the implementation of such a
program OF THAT NATURE. The
department shall seek to recover medical assistance
correctly paid only after the recipient and the recipient's
surviving spouse, if any,
have died and only at a time when the recipient has no surviving
child who is under age twenty-one or blind or permanently and
totally disabled.
The department may enter into a contract with any person
under which the person administers the estate recovery program on behalf of
the
department or performs any of the functions required to carry out
the program. The contract may provide for the person to be
compensated from the property recovered from the estates of medical
assistance recipients or may provide for such other
ANOTHER manner
of compensation as is agreed to by the person and the department.
Regardless of whether it is administered by the department or a
person under contract with the department, the program shall be
administered in accordance with applicable requirements of
federal law and regulations and state law and rules.
(C) The department may waive seeking recovery of
medical assistance correctly paid if the director of job and family
services determines that
recovery would work an undue hardship. The director, in accordance with
Chapter 119. of the Revised Code, shall adopt rules establishing procedures for
waiver of recovery due to an undue hardship, which shall meet the
standards
specified by the United States secretary of
health and human
services under 42 U.S.C.
1396p(b)(3), as amended.
(D) Any action that may be taken by the department
under
section 5111.111 of the Revised Code
may be taken by a person administering the program, or performing actions
specified in that section, pursuant to a contract with the department.
Sec. 5302.01. The forms set forth in sections, 5302.05, 5302.07,
5302.09,
5302.11, 5302.12, 5302.14, and 5302.17, AND
5302.22 of the Revised Code may be used and
shall be sufficient for their respective purposes. They shall be known as
"Statutory Forms" and may be referred to as such. They may be altered as
circumstances require, and the authorization of such forms shall not prevent
the use of other forms. Wherever the phrases defined in sections 5302.06,
5302.08, 5302.10, and 5302.13 of the Revised Code are to be incorporated in
instruments by reference, the method of incorporation as indicated in the
statutory forms shall be sufficient, but shall not preclude other methods.
Sec. 5302.02. The rules and definitions contained in sections 5302.03,
5302.04, 5302.06, 5302.08, 5302.10, 5302.13, 5302.17, 5302.18, 5302.19,
5302.20, and 5302.21, AND 5302.22 of the Revised
Code apply to all deeds or other
instruments relating to real estate, whether the statutory forms or other
forms
are used, where the instruments are executed on or after October 1,
1965, OR, IN RELATION TO THE RULES AND DEFINITIONS CONTAINED IN
SECTION 5302.22 of the Revised Code, ON OR AFTER THE EFFECTIVE DATE OF THIS AMENDMENT.
Sec. 5302.22. (A) A DEED CONVEYING ANY INTEREST IN REAL
PROPERTY, AND IN SUBSTANCE FOLLOWING THE FORM SET FORTH IN THIS DIVISION,
WHEN DULY EXECUTED IN ACCORDANCE WITH CHAPTER 5301. of the Revised Code AND RECORDED
IN THE OFFICE OF THE COUNTY RECORDER, CREATES A PRESENT INTEREST AS SOLE
OWNER OR AS A TENANT IN COMMON
IN THE GRANTEE AND CREATES A TRANSFER ON DEATH INTEREST IN THE
BENEFICIARY OR
BENEFICIARIES. UPON THE DEATH OF THE GRANTEE,
THE DEED VESTS THE INTEREST OF THE
DECEDENT IN THE BENEFICIARY OR BENEFICIARIES. THE DEED DESCRIBED
IN THIS DIVISION SHALL IN SUBSTANCE CONFORM TO THE FOLLOWING FORM:
"TRANSFER ON DEATH DEED
.................... (MARITAL STATUS), OF
COUNTY, .................... (FOR VALUABLE CONSIDERATION PAID, IF
ANY), GRANT(S) (WITH COVENANTS, IF ANY), TO .................... WHOSE TAX
MAILING ADDRESS IS ...................., TRANSFER ON DEATH TO
...................., BENEFICIARY(S), THE FOLLOWING REAL PROPERTY:
(DESCRIPTION OF LAND OR INTEREST IN LAND AND ENCUMBRANCES,
RESERVATIONS, AND EXCEPTIONS, IF ANY.)
PRIOR INSTRUMENT REFERENCE:
, WIFE (HUSBAND) OF THE GRANTOR, RELEASES ALL
RIGHTS OF DOWER THEREIN.
WITNESS .................... HAND THIS .................... DAY OF
...................."
(EXECUTION IN ACCORDANCE WITH CHAPTER 5301. of the Revised Code)
(B) ANY PERSON WHO, UNDER THE REVISED CODE OR
THE COMMON LAW OF
THIS STATE, OWNS REAL PROPERTY OR ANY INTEREST IN REAL PROPERTY AS A SOLE
OWNER OR AS A TENANT IN COMMON
MAY CREATE AN INTEREST
IN THE REAL PROPERTY TRANSFERABLE ON DEATH BY EXECUTING AND
RECORDING A DEED AS PROVIDED IN THIS SECTION CONVEYING THE
PERSON'S ENTIRE, SEPARATE INTEREST IN THE REAL PROPERTY TO ONE OR
MORE INDIVIDUALS, INCLUDING THE GRANTOR, AND DESIGNATING ONE OR
MORE OTHER PERSONS, IDENTIFIED IN THE DEED BY NAME, AS TRANSFER ON
DEATH BENEFICIARIES.
A DEED CONVEYING AN INTEREST IN REAL PROPERTY THAT INCLUDES A
TRANSFER ON DEATH BENEFICIARY DESIGNATION NEED NOT BE SUPPORTED BY
CONSIDERATION AND NEED NOT BE DELIVERED TO THE TRANSFER ON DEATH
BENEFICIARY TO BE EFFECTIVE.
(C) UPON THE DEATH OF ANY INDIVIDUAL WHO OWNS REAL PROPERTY OR AN
INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A TRANSFER ON DEATH BENEFICIARY
DESIGNATION MADE UNDER A TRANSFER ON DEATH DEED AS
PROVIDED IN THIS SECTION,
THE
DECEASED OWNER'S INTEREST SHALL BE TRANSFERRED ONLY TO THE
TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN THE DEED BY
NAME AND WHO SURVIVE THE DECEASED OWNER OR THAT ARE IN EXISTENCE ON THE DATE
OF DEATH OF
THE DECEASED OWNER. THE TRANSFER OF THE DECEASED OWNER'S INTEREST
SHALL BE RECORDED BY PRESENTING TO THE COUNTY AUDITOR AND FILING
WITH THE COUNTY RECORDER AN AFFIDAVIT, ACCOMPANIED BY A CERTIFIED
COPY OF A DEATH CERTIFICATE FOR THE DECEASED OWNER. THE AFFIDAVIT SHALL
RECITE THE NAME AND ADDRESS OF EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY
WHO SURVIVED THE DECEASED OWNER OR THAT IS IN EXISTENCE ON THE DATE OF THE
DECEASED OWNER'S DEATH, THE
DATE
OF THE DECEASED OWNER'S DEATH, A DESCRIPTION OF THE SUBJECT REAL
PROPERTY OR INTEREST IN REAL PROPERTY, AND THE NAMES OF EACH
DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO HAS NOT SURVIVED THE DECEASED
OWNER OR THAT IS NOT IN
EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH. THE
AFFIDAVIT SHALL BE ACCOMPANIED BY A CERTIFIED COPY OF A DEATH
CERTIFICATE FOR EACH DESIGNATED TRANSFER ON DEATH BENEFICIARY WHO
HAS NOT SURVIVED THE DECEASED OWNER. THE
COUNTY RECORDER SHALL MAKE AN INDEX REFERENCE TO ANY AFFIDAVIT SO
FILED IN THE RECORD OF DEEDS.
UPON THE DEATH OF ANY INDIVIDUAL HOLDING REAL PROPERTY OR AN
INTEREST IN REAL PROPERTY THAT IS SUBJECT TO A TRANSFER ON DEATH
BENEFICIARY DESIGNATION MADE UNDER A TRANSFER ON DEATH DEED AS
PROVIDED IN THIS SECTION, IF THE TITLE TO THE REAL PROPERTY IS
REGISTERED PURSUANT TO CHAPTER 5309. of the Revised Code, THE
PROCEDURE FOR THE TRANSFER OF THE INTEREST OF THE DECEASED OWNER SHALL BE
PURSUANT TO SECTION 5309.081 of the Revised Code.
Sec. 5302.23. (A) ANY DEED CONTAINING LANGUAGE THAT SHOWS A
CLEAR INTENT TO DESIGNATE A TRANSFER ON DEATH BENEFICIARY SHALL BE
LIBERALLY CONSTRUED TO DO SO.
(B) REAL PROPERTY OR AN INTEREST IN REAL PROPERTY THAT IS SUBJECT
TO A TRANSFER ON DEATH BENEFICIARY DESIGNATION AS PROVIDED IN SECTION
5302.22 of the Revised Code OR AS DESCRIBED IN DIVISION (A)
OF THIS SECTION HAS ALL OF THE FOLLOWING CHARACTERISTICS AND
RAMIFICATIONS:
(1) AN INTEREST OF A DECEASED OWNER SHALL BE TRANSFERRED TO
THE TRANSFER ON DEATH BENEFICIARIES WHO ARE IDENTIFIED IN THE DEED BY NAME
AND WHO SURVIVE THE DECEASED OWNER OR THAT ARE IN EXISTENCE ON THE DATE OF THE
DECEASED OWNER'S
DEATH. IF THERE IS A DESIGNATION OF MORE THAN ONE TRANSFER ON
DEATH BENEFICIARY, THE BENEFICIARIES SHALL TAKE TITLE IN THE
INTEREST IN EQUAL SHARES AS TENANTS IN COMMON.
IF A TRANSFER ON DEATH BENEFICIARY DOES NOT SURVIVE THE DECEASED OWNER OR IS
NOT IN EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH, AND THE DECEASED
OWNER HAS DESIGNATED ONE OR MORE PERSONS AS CONTINGENT TRANSFER ON DEATH
BENEFICIARIES AS PROVIDED IN DIVISION (B)(2) OF THIS SECTION, THE
DESIGNATED CONTINGENT TRANSFER ON DEATH BENEFICIARIES SHALL TAKE THE SAME
INTEREST THAT WOULD HAVE PASSED TO THE TRANSFER ON DEATH BENEFICIARY HAD THAT
TRANSFER ON DEATH BENEFICIARY SURVIVED THE DECEASED OWNER OR BEEN IN EXISTENCE
ON THE DATE OF THE DECEASED OWNER'S DEATH.
IF NONE OF THE DESIGNATED TRANSFER ON DEATH BENEFICIARIES SURVIVES THE
DECEASED OWNER OR IS IN
EXISTENCE ON THE DATE OF THE DECEASED OWNER'S DEATH AND NO CONTINGENT TRANSFER
ON DEATH BENEFICIARIES HAVE BEEN DESIGNATED OR HAVE SURVIVED THE DECEASED
OWNER, THE INTEREST OF THE DECEASED
OWNER SHALL BE
DISTRIBUTED AS PART OF THE PROBATE ESTATE OF THE DECEASED OWNER OF
THE INTEREST.
(2) A TRANSFER ON DEATH DEED MAY CONTAIN A DESIGNATION OF ONE OR
MORE PERSONS AS CONTINGENT TRANSFER ON DEATH BENEFICIARIES, WHO SHALL
TAKE THE INTEREST OF THE DECEASED OWNER THAT WOULD OTHERWISE HAVE PASSED TO
THE DESIGNATED TRANSFER ON DEATH BENEFICIARY IF THAT NAMED DESIGNATED TRANSFER
ON DEATH BENEFICIARY DOES NOT SURVIVE THE DECEASED OWNER OR IS NOT IN
EXISTENCE ON THE DATE OF
DEATH OF THE DECEASED OWNER. PERSONS DESIGNATED AS CONTINGENT
TRANSFER ON DEATH BENEFICIARIES SHALL BE IDENTIFIED IN THE DEED BY
NAME.
(3) THE DESIGNATION OF A TRANSFER ON DEATH BENEFICIARY HAS NO
EFFECT ON THE PRESENT OWNERSHIP OF REAL PROPERTY, AND A PERSON DESIGNATED AS A
TRANSFER ON
DEATH BENEFICIARY HAS NO
INTEREST IN THE REAL PROPERTY UNTIL THE DEATH OF THE OWNER OF THE
INTEREST.
(4) THE DESIGNATION IN A DEED OF ANY TRANSFER ON DEATH
BENEFICIARY MAY BE REVOKED OR CHANGED AT ANY TIME, WITHOUT THE CONSENT
OF THAT DESIGNATED TRANSFER ON DEATH BENEFICIARY, BY THE OWNER
OF THE INTEREST BY EXECUTING IN
ACCORDANCE WITH CHAPTER 5301. of the Revised Code AND RECORDING A
DEED CONVEYING THE GRANTOR'S ENTIRE, SEPARATE INTEREST IN THE REAL PROPERTY TO
ONE OR MORE PERSONS, INCLUDING THE GRANTOR, WITH OR WITHOUT THE DESIGNATION OF
ANOTHER TRANSFER ON DEATH BENEFICIARY.
(5) A FEE SIMPLE TITLE
OR ANY FRACTIONAL INTEREST IN A FEE SIMPLE TITLE
MAY BE SUBJECTED TO A TRANSFER ON DEATH BENEFICIARY
DESIGNATION.
(6) A DESIGNATED TRANSFER ON DEATH BENEFICIARY TAKES ONLY THE
INTEREST THAT THE DECEASED OWNER OR OWNERS HELD ON THE DATE OF DEATH,
SUBJECT TO ALL ENCUMBRANCES, RESERVATIONS, AND EXCEPTIONS.
(7) NO RIGHTS OF ANY LIENHOLDER, INCLUDING, BUT NOT LIMITED TO, ANY
MORTGAGEE, JUDGMENT CREDITOR, OR MECHANIC'S LIEN HOLDER, SHALL BE
AFFECTED BY THE DESIGNATION OF A TRANSFER ON DEATH BENEFICIARY PURSUANT
TO THIS SECTION AND SECTION 5302.22 of the Revised Code. IF ANY
LIENHOLDER TAKES ACTION TO ENFORCE THE LIEN, BY FORECLOSURE OR
OTHERWISE THROUGH A COURT PROCEEDING, IT IS NOT NECESSARY TO JOIN
THE TRANSFER ON DEATH BENEFICIARY AS A PARTY DEFENDANT IN THE
ACTION UNLESS THE TRANSFER ON DEATH BENEFICIARY HAS ANOTHER
INTEREST IN THE REAL PROPERTY THAT IS CURRENTLY VESTED.
(8) ANY TRANSFER ON DEATH OF REAL PROPERTY OR OF AN INTEREST IN REAL
PROPERTY THAT RESULTS FROM A DEED DESIGNATING A TRANSFER ON DEATH
BENEFICIARY IS NOT TESTAMENTARY.
Sec. 5731.21. (A)(1)(a) Except as provided under division
(A)(3) of this section, the executor or administrator, or, if no
executor or administrator has been appointed, then such other
ANOTHER person in possession of property, the transfer of which
is
subject to estate taxes under section 5731.02 or division (A) of
section 5731.19 of the Revised Code, shall file an estate tax
return, within nine months of the date of the decedent's death,
in the form prescribed by the tax commissioner, in duplicate,
with the probate court of the county. The return shall include
all property the transfer of which is subject to estate taxes,
whether such THAT property is transferred under the last will
and testament of the decedent or otherwise. The time for filing the
return may be extended by the tax commissioner.
(b) The estate tax return described in division (A)(1)(a)
of this section shall be accompanied by a certificate, in the
form prescribed by the tax commissioner, that is signed by the
executor, administrator, or other person required to file the
return, and that states all of the following:
(i) The fact that the return was filed;
(ii) The date of the filing of the return;
(iii) The fact that the estate taxes under section 5731.02
or division (A) of section 5731.19 of the Revised Code, that are
shown to be due in the return, have been paid in full;
(iv) If applicable, the fact that real property listed in
the inventory for the decedent's estate is included in the
return;
(v) If applicable, the fact that real property not listed
in the inventory for the decedent's estate, including, but not
limited to, survivorship tenancy property as described in section
5302.17 of the Revised Code OR TRANSFER ON DEATH PROPERTY AS DESCRIBED IN
SECTIONS 5302.22 AND 5302.23 OF THE REVISED CODE, also
is included in the return. In
this regard, the certificate additionally shall describe that
real property by the same description used in the return.
(2) The probate court shall forward one copy of the estate
tax return described in division (A)(1)(a) of this section to the
tax commissioner.
(3) If the value of the gross estate of the decedent is
twenty-five thousand dollars or less and the decedent was a
resident of this state, the person otherwise required to file a
return may file a return, but shall not be required to do so.
IF A PROBATE COURT ISSUES AN ORDER THAT GRANTS A SUMMARY
RELEASE FROM ADMINISTRATION IN CONNECTION WITH A DECEDENT'S
ESTATE UNDER SECTION 2113.031 OF THE REVISED
CODE, THAT ORDER ELIMINATES THE
DUTY OF ALL PERSONS TO FILE AN ESTATE TAX RETURN AND CERTIFICATE
UNDER DIVISIONS (A)(1)(a) AND (b) OF
THIS SECTION WITH RESPECT TO THE ESTATE FOR WHICH THE ORDER WAS GRANTED.
(4)(a) Upon receipt of the estate tax return described in
division (A)(1)(a) of this section and the accompanying
certificate described in division (A)(1)(b) of this section, the
probate court promptly shall give notice of the return, by a form
prescribed by the tax commissioner, to the county auditor. The
auditor then shall make a charge based upon the notice and shall
certify a duplicate of the charge to the county treasurer. The
treasurer then shall collect, subject to division (A) of section
5731.25 of the Revised Code or any other statute extending the
time for payment of an estate tax, the tax so charged.
(b) Upon receipt of the return and the accompanying
certificate, the probate court also shall forward the certificate
to the auditor. When satisfied that the estate taxes under
section 5731.02 or division (A) of section 5731.19 of the Revised
Code, that are shown to be due in the return, have been paid in
full, the auditor shall stamp the certificate so forwarded to
verify that payment. The auditor then shall return the stamped
certificate to the probate court.
(5)(a) The certificate described in division (A)(1)(b) of
this section is a public record subject to inspection and copying
in accordance with section 149.43 of the Revised Code. It shall
be kept in the records of the probate court pertaining to the
decedent's estate and is not subject to the confidentiality
provisions of section 5731.90 of the Revised Code.
(b) All persons are entitled to rely on the statements
contained in a certificate as described in division (A)(1)(b) of
this section if it has been filed in accordance with that
division, forwarded to a county auditor and stamped in accordance
with division (A)(4) of this section, and placed in the records
of the probate court pertaining to the decedent's estate in
accordance with division (A)(5)(a) of this section. The real
property referred to in the certificate shall be free of, and may
be regarded by all persons as being free of, any lien for estate
taxes under section 5731.02 and division (A) of section 5731.19
of the Revised Code.
(B) An estate tax return filed under this section, in the
form prescribed by the tax commissioner, and showing that no
estate tax is due shall result in a determination that no estate
tax is due, if the tax commissioner, within three months after the
receipt of the return by the department of taxation, fails to
file exceptions to the return in the probate court of the county
in which the return was filed. A copy of exceptions to such a
return OF THAT NATURE, when the tax commissioner files them within that
period, shall be sent by ordinary mail to the person who filed the
return. The tax commissioner is not bound under this division by
a determination that no estate tax is due, with respect to
property not disclosed in the return.
(C) If the executor, administrator, or other person
required to file an estate tax return fails to file it within
nine months of the date of the decedent's death, the tax
commissioner may determine the estate tax in such THAT estate
and issue a certificate of determination in the same manner as is
provided in division (B) of section 5731.27 of the Revised Code.
Such A certificate of determination OF THAT NATURE has
the same force and effect
as though a return had been filed and a certificate of
determination issued with respect to the return.
Section 2. That existing sections 319.54, 1109.07, 1339.411, 1339.68, 2101.12,
2101.16,
2101.24,
2106.10, 2106.13, 2106.18, 2107.501, 2113.03, 2113.61, 2131.10, 5111.11,
5302.01, 5302.02, and 5731.21 of the Revised Code are
hereby repealed.
Section 3. Sections 2101.16 and 5111.11 of the Revised Code are amended by
this
act and also by H.B. 471 of the 123rd General Assembly (effective July 1,
2000). The amendments of H.B. 471 are included in this act in lower case to
confirm the intention to retain them, but are not intended to be effective
until July 1, 2000.
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