130th Ohio General Assembly
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As Reported by the Senate Judiciary Committee

123rd General Assembly
Regular Session
1999-2000
S. B. No. 152

SENATORS CUPP-LATTA


A BILL
To amend sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 2105.061, 2106.10, 2106.11, 2106.13, 2106.15, 2106.16, 2106.18, 2106.19, 2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23, 2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41, 5731.16, and 5731.37; to amend, for the purpose of adopting new section numbers as indicated in parentheses, sections 2106.10 (2106.21), 2106.11 (2106.22), 2106.13 (2106.23), 2106.15 (2106.24), 2106.16 (2106.25), 2106.17 (2106.26), 2106.18 (2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22 (2106.32), and 2106.24 (2106.36); to enact new sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 2106.07, 2106.08, 2106.10, 2106.11, and 2106.13 and sections 2106.09, 2106.12, and 2106.14; and to repeal sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 2106.07, and 2106.08 of the Revised Code to adopt the provisions of the Uniform Probate Code in regard to the elective share of a surviving spouse in the augmented estate of the decedent spouse.

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


Section 1. That sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 2105.061, 2106.10, 2106.11, 2106.13, 2106.15, 2106.16, 2106.18, 2106.19, 2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23, 2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41, 5731.16, and 5731.37 be amended; sections 2106.10 (2106.21), 2106.11 (2106.22), 2106.13 (2106.23), 2106.15 (2106.24), 2106.16 (2106.25), 2106.17 (2106.26), 2106.18 (2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22 (2106.32), and 2106.24 (2106.36) be amended, for the purpose of adopting new section numbers as indicated in parentheses; and new sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 2106.07, 2106.08, 2106.10, 2106.11, and 2106.13 and sections 2106.09, 2106.12, and 2106.14 of the Revised Code be enacted to 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 THE settlement or any lawful extension of such THAT 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 THE settlement or any lawful extension of such THAT date, the aggregate compensation allowed to the auditor shall be reduced one per cent for each day such THE 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 THAT 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 THE 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 THE 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 THOSE licenses one-half of one per cent of such THOSE 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 the used manufactured home or used mobile home, as defined in division (B)(5) 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 THE transfer is not the result of a sale effected or completed pursuant to such THAT 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, 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 2106.25 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 THE transfer is without consideration and is in furtherance of the charitable or public purposes of such THAT 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.

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 THE 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. 1547.54. (A)(1) The owner of every watercraft requiring registration under this chapter shall file an application for a triennial registration certificate with the chief of the division of watercraft on forms that shall be provided by the chief. The application shall be signed by the following:

(a) If the watercraft is owned by two persons under joint ownership with right of survivorship established under section 2106.17 2106.26 of the Revised Code, by both of those persons as owners of the watercraft;

(b) If the watercraft is owned by a minor, by the minor and a parent or legal guardian;

(c) In all other cases, by the owner of the watercraft.

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

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

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

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

(d) For class 2 watercraft, sixty dollars;

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

(f) For class 4 watercraft, ninety dollars.

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

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

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

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

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

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

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

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

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

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

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

(1) The transfer, other than through the creation of a security interest in any watercraft, of all or any part of the owner's interest or, if the watercraft is owned by two persons under joint ownership with right of survivorship established under section 2106.17 2106.26 of the Revised Code, of all or any part of the joint interest of either of the two persons. The transfer shall not terminate the registration certificate.

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

(3) The destruction or abandonment of the watercraft.

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

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

(M) No authorized agent shall issue and no person shall receive or accept from an authorized agent a registration certificate assigned to the authorized agent under division (H) of this section unless the exact month, day, and year of issue are plainly written thereon ON THE CERTIFICATE by the agent. Certificates issued with incorrect dates of issue are void from the time they are issued.

(N) As used in this section:

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

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

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

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

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

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

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

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

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

(3) Name and address of the previous owner;

(4) A statement of all liens, mortgages, or other encumbrances on the watercraft or outboard motor, including a description of the nature and amount of each lien, mortgage, or encumbrance, and the name and address of each holder thereof OF THE LIEN, MORTGAGE, OR ENCUMBRANCE;

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

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

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

(B) If the application is made by two persons regarding a watercraft or outboard motor in which they wish to establish joint ownership with right of survivorship they may do so as provided in section 2106.17 2106.26 of the Revised Code.

(C) If the watercraft or outboard motor contains a permanent identification number placed thereon ON IT by the manufacturer, this number shall be used as the serial number or hull identification number. If there is no manufacturer's identification number, or if the manufacturer's identification number has been removed or obliterated, the chief, upon receipt of a prescribed application and proof of ownership, may assign an identification number for the watercraft or outboard motor, and this number shall be permanently affixed or imprinted by the applicant, at the place and in the manner designated by the chief, upon the watercraft or outboard motor for which it is assigned.

Sec. 1548.071. Any two persons may establish in accordance with section 2106.17 2106.26 of the Revised Code joint ownership with right of survivorship in a watercraft or outboard motor for which a certificate of title is required under this chapter and that one or both of them owns. Two persons who establish joint ownership with right of survivorship in a watercraft or outboard motor in accordance with section 2106.17 2106.26 of the Revised Code may terminate the joint ownership with right of survivorship by applying for a title in accordance with Chapter 1548. of the Revised Code.

Sec. 1548.08. The clerk of the court of common pleas shall issue certificates of title for watercraft and outboard motors over his THE CLERK'S official seal. The certificates shall contain the information required in the application for the certificate of title, as prescribed by section 1548.07 of the Revised Code, as well as spaces for the dates of notation and cancellation of each lien, mortgage, or encumbrance, over the signature of the clerk. If the certificate of title is issued for a watercraft or outboard motor in which two persons are establishing joint ownership with right of survivorship under section 2106.17 2106.26 of the Revised Code, the certificate, in addition to the information required by this section, shall show that the two persons have established joint ownership with right of survivorship in the watercraft or outboard motor. An assignment of certificate of title before a notary public or other officer empowered to administer oaths shall appear on the reverse side of each certificate of title in the form to be prescribed by the chief of the division of watercraft. Such THE assignment form shall include a warranty that the signer is the owner of the watercraft or outboard motor and that there are no mortgages, liens, or encumbrances on the watercraft or outboard motor except as THOSE THAT are noted on the face of the certificate of title.

Sec. 1548.11. (A) In the event of the transfer of ownership of a watercraft or outboard motor by operation of law, as upon inheritance, devise, bequest, order in bankruptcy, insolvency, replevin, or execution of sale, or whenever the engine of a watercraft is replaced by another engine, or whenever a watercraft or outboard motor is sold to satisfy storage or repair charges, or repossession is had upon default in performance of the terms of a security agreement as provided in sections 1309.01 to 1309.50 of the Revised Code, the clerk of the court of common pleas of the county in which the last certificate of title to the watercraft or outboard motor was issued, upon the surrender of the prior certificate of title or the manufacturer's or importer's certificate, or, when IF that is not possible, upon presentation of satisfactory proof to the clerk of ownership and rights of possession to the watercraft or outboard motor, and upon payment of the fee prescribed in section 1548.10 of the Revised Code and presentation of an application for certificate of title, may issue to the applicant a certificate of title to the watercraft or outboard motor. Only an affidavit by the person or agent of the person to whom possession of the watercraft or outboard motor has passed, setting forth the facts entitling the person to possession and ownership, together with a copy of the journal entry, court order, or instrument upon which the claim of possession and ownership is founded, is satisfactory proof of ownership and right of possession. If the applicant cannot produce such proof of ownership, the applicant may apply directly to the chief of the division of watercraft and submit such evidence as THAT the applicant has, and the chief, if the chief finds the evidence sufficient, may authorize the clerk to issue a certificate of title. If, from the records in the office of the clerk, there appears to be any lien on the watercraft or outboard motor, the certificate of title shall contain a statement of the lien unless the application is accompanied by proper evidence of its extinction.

(B) Upon the death of one of the persons who have established joint ownership with right of survivorship under section 2106.17 2106.26 of the Revised Code in a watercraft or outboard motor and the presentation to the clerk of the title and the certificate of death of the deceased person, the clerk shall enter into the records the transfer of the watercraft or outboard motor to the surviving person, and the title to the watercraft or outboard motor immediately passes to the surviving person. The transfer does not affect any liens on the watercraft or outboard motor.

(C) The clerk shall transfer a decedent's interest in one watercraft, one outboard motor, or one of each to the decedent's surviving spouse as provided in section 2106.19 2106.28 of the Revised Code.

Sec. 1775.24. (A) A partner is co-owner with his THE OTHER partners of specific partnership property holding as a tenant in partnership.

(B) The incidents of this tenancy are such that THE FOLLOWING:

(1) A partner, subject to this chapter, and to any agreement between the partners, has an equal right with his THE OTHER partners to possess specific partnership property for partnership purposes; but he A PARTNER has no right to possess the property for any other purpose without the consent of his THE OTHER partners.

(2) A partner's right in specific partnership property is not assignable except in connection with the assignment of rights of all the partners in the same property.

(3) A partner's right in specific partnership property is not subject to attachment or execution, except on a claim against the partnership. When partnership property is attached for a partnership debt, the partners, or any of them, or the representatives of a deceased partner, cannot claim any right under exemption laws.

(4) On the death of a partner, his THE DECEASED PARTNER'S right in specific partnership property vests in the surviving partners, unless he THE DECEASED PARTNER was the last surviving partner, in which case his THE DECEASED PARTNER'S right in the property vests in his THE DECEASED PARTNER'S legal representative. The surviving partners have, or the legal representative of the last surviving partner has, no right to possess the partnership property for any but a partnership purpose. This division is subject to the procedures set forth in Chapter 1779. of the Revised Code.

(5) A partner's right in specific partnership property is not subject to dower, any statutory interest of a surviving spouse, heirs, or next of kin, or any allowance to a surviving spouse, minor children, or both a surviving spouse and minor children, including, but not limited to, the allowance for support under section 2106.13 2106.23 of the Revised Code.

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 estate from administration $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 SIMILAR 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 human 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. 2105.06. When a person dies intestate having title or right to any personal property, or to any real estate or inheritance, in this state, the personal property shall be distributed, and the real estate or inheritance shall descend and pass in parcenary, except as otherwise provided by law, in the following course:

(A) If there is no surviving spouse, to the children of the intestate or their lineal descendants, per stirpes;

(B) IF THERE IS A SPOUSE AND ONE OR MORE CHILDREN OF THE DECEDENT OR THEIR LINEAL DESCENDANTS SURVIVING, AND ALL OF THE DECEDENT'S CHILDREN WHO SURVIVE OR HAVE LINEAL DESCENDANTS SURVIVING ALSO ARE CHILDREN OF THE SURVIVING SPOUSE, THEN THE WHOLE TO THE SURVIVING SPOUSE;

(C) If there is a spouse and one child OF THE DECEDENT or its THE CHILD'S lineal descendants surviving, the first sixty thousand dollars if AND the SURVIVING spouse is NOT the natural or adoptive parent of the DECEDENT'S child, or the first twenty thousand dollars if the spouse is not the natural or adoptive parent of the child, plus one-half of the balance of the intestate estate to the spouse and the remainder to the child or his THE CHILD'S lineal descendants, per stirpes;

(C)(D) If there is a spouse and more than one child or their lineal descendants surviving, the first sixty thousand dollars if the spouse is the natural or adoptive parent of one, BUT NOT ALL, of the children, or the first twenty thousand dollars if the spouse is the natural or adoptive parent of none of the children, plus one-third of the balance of the intestate estate to the spouse and the remainder to the children equally, or to the lineal descendants of any deceased child, per stirpes;

(D)(E) If there are no children or their lineal descendants, then the whole to the surviving spouse;

(E)(F) If there is no spouse and no children or their lineal descendants, to the parents of the intestate equally, or to the surviving parent;

(F)(G) If there is no spouse, no children or their lineal descendants, and no parent surviving, to the brothers and sisters, whether of the whole or of the half blood of the intestate, or their lineal descendants, per stirpes;

(G)(H) If there are no brothers or sisters or their lineal descendants, one-half to the paternal grandparents of the intestate equally, or to the survivor of them, and one-half to the maternal grandparents of the intestate equally, or to the survivor of them;

(H)(I) If there is no paternal grandparent or no maternal grandparent, one-half to the lineal descendants of the deceased grandparents, per stirpes; if there are no such lineal descendants, then to the surviving grandparents or their lineal descendants, per stirpes; if there are no surviving grandparents or their lineal descendants, then to the next of kin of the intestate, provided there shall be no representation among such next of kin;

(I)(J) If there are no next of kin, to stepchildren or their lineal descendants, per stirpes;

(J)(K) If there are no stepchildren or their lineal descendants, escheat to the state.

Sec. 2105.061. Except any real property that a surviving spouse elects to receive under section 2106.10 2106.21 of the Revised Code, the title to real property in an intestate estate shall descend and pass in parcenary to those persons entitled to it under division (B) or, (C), OR (D) of section 2105.06 of the Revised Code, subject to the monetary charge of the surviving spouse. The administrator or executor shall file an application for a certificate of transfer as provided in section 2113.61 of the Revised Code, which AND THE APPLICATION shall include a statement of the amount of money that remains due and payable to the surviving spouse as found by the probate court. The certificate of transfer ordered by the probate court shall recite that the title to the real property described in the certificate is subject to the monetary charge in favor of the surviving spouse, and shall recite the value in dollars of the charge on the title to the real property included in the certificate.

Sec. 2106.01. AS USED IN SECTIONS 2106.01 TO 2106.14 of the Revised Code:

(A) "DECEDENT'S NONPROBATE TRANSFERS TO OTHERS" MEANS THE AMOUNTS THAT ARE INCLUDED IN THE AUGMENTED ESTATE UNDER SECTION 2106.05 of the Revised Code.

(B) "BENEFICIARY OF A BENEFICIARY DESIGNATION" MEANS A BENEFICIARY NAMED IN AN INSURANCE POLICY, AN ANNUITY POLICY, AN ACCOUNT WITH POD DESIGNATION, A SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD DESIGNATION, A PENSION, PROFIT SHARING, RETIREMENT, KEOGH, OR SIMILAR BENEFIT PLAN, OR ANY OTHER NONPROBATE TRANSFER AT DEATH.

(C) "FRACTIONAL INTEREST IN PROPERTY HELD IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP," WHETHER THE FRACTIONAL INTEREST IS UNILATERALLY SEVERABLE OR NOT, MEANS THE FRACTION, THE NUMERATOR OF WHICH IS ONE AND THE DENOMINATOR OF WHICH, IF THE DECEDENT WAS A JOINT TENANT, IS ONE PLUS THE NUMBER OF JOINT TENANTS WHO SURVIVE THE DECEDENT AND WHICH, IF THE DECEDENT WAS NOT A JOINT TENANT, IS THE NUMBER OF JOINT TENANTS.

(D) "GOVERNING INSTRUMENT" MEANS A DEED, A WILL, A TRUST, AN INSURANCE POLICY, AN ANNUITY POLICY, AN ACCOUNT WITH POD DESIGNATION, A SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD DESIGNATION, A PENSION, PROFIT SHARING, RETIREMENT, KEOGH, OR SIMILAR BENEFIT PLAN, AN INSTRUMENT CREATING OR EXERCISING A POWER OF APPOINTMENT OR A POWER OF ATTORNEY, OR A DISPOSITIVE, APPOINTIVE, OR NOMINATIVE INSTRUMENT OF A SIMILAR TYPE AS THE INSTRUMENTS LISTED IN THIS DIVISION.

(E) "MARRIAGE," AS IT RELATES TO A TRANSFER BY THE DECEDENT DURING MARRIAGE, MEANS A MARRIAGE OF THE DECEDENT TO THE DECEDENT'S SURVIVING SPOUSE.

(F) "NONADVERSE PARTY" MEANS A PERSON WHO DOES NOT HAVE A SUBSTANTIAL BENEFICIAL INTEREST IN A TRUST OR OTHER PROPERTY ARRANGEMENT THAT WOULD BE ADVERSELY AFFECTED BY THE EXERCISE OR NONEXERCISE OF THE POWER THAT THE PERSON POSSESSES RESPECTING THE TRUST OR OTHER PROPERTY ARRANGEMENT.

(G) "PAYOR" MEANS A TRUSTEE, INSURER, BUSINESS ENTITY, EMPLOYER, GOVERNMENT, GOVERNMENTAL AGENCY OR SUBDIVISION, OR ANY OTHER PERSON AUTHORIZED OR OBLIGATED BY LAW OR A GOVERNING INSTRUMENT TO MAKE PAYMENTS.

(H) "POWER" OR "POWER OF APPOINTMENT" INCLUDES A POWER TO DESIGNATE THE BENEFICIARY OF A BENEFICIARY DESIGNATION.

(I) "PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT" MEANS A POWER OF APPOINTMENT UNDER WHICH, AT THE TIME IN QUESTION, THE DECEDENT, WHETHER OR NOT THE DECEDENT THEN HAD THE CAPACITY TO EXERCISE THE POWER, HELD A POWER TO CREATE A PRESENT OR FUTURE INTEREST IN THE DECEDENT, THE DECEDENT'S CREDITORS, THE DECEDENT'S ESTATE, OR THE CREDITORS OF THE DECEDENT'S ESTATE AND INCLUDES A POWER TO REVOKE OR INVADE THE PRINCIPAL OF A TRUST OR OTHER PROPERTY ARRANGEMENT.

(J) "PROBATE ESTATE" MEANS PROPERTY THAT WOULD PASS BY INTESTATE SUCCESSION IF THE DECEDENT DIED WITHOUT A VALID WILL.

(K) "PROPERTY" MEANS ANYTHING THAT IS SUBJECT TO OWNERSHIP AND INCLUDES REAL PROPERTY, PERSONAL PROPERTY, AN INTEREST IN REAL OR PERSONAL PROPERTY, AND THE VALUE OF ANY PROPERTY OR INTEREST IN PROPERTY THAT IS SUBJECT TO A BENEFICIARY DESIGNATION.

(L) "RIGHT TO INCOME" INCLUDES A RIGHT TO PAYMENTS UNDER A COMMERCIAL OR PRIVATE ANNUITY, AN ANNUITY TRUST, A UNITRUST, OR A SIMILAR ARRANGEMENT.

(M) "TRANSFER," AS IT RELATES TO A TRANSFER BY OR OF THE DECEDENT, INCLUDES ANY OF THE FOLLOWING:

(1) AN EXERCISE OR RELEASE OF A PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT HELD BY THE DECEDENT;

(2) A LAPSE AT DEATH OF A PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT HELD BY THE DECEDENT;

(3) AN EXERCISE, RELEASE, OR LAPSE OF A GENERAL POWER OF APPOINTMENT THAT THE DECEDENT CREATED IN THE DECEDENT AND OF THE POWER DESCRIBED IN DIVISION (B)(2) OF SECTION 2106.05 OF THE REVISED CODE THAT THE DECEDENT CONFERRED ON A NONADVERSE PARTY.

(N) A "BENEFICIAL INTEREST" IN PROPERTY INCLUDES A GENERAL POWER OF APPOINTMENT OVER THE PROPERTY.

(O) "ELECTIVE SHARE AMOUNT" OR "ELECTIVE SHARE" MEANS THE ELECTIVE SHARE PERCENTAGE OF THE DECEDENT'S AUGMENTED ESTATE DETERMINED PURSUANT TO DIVISION (A) OF SECTION 2106.02 OF THE REVISED CODE.

(P) "SUPPLEMENTAL ELECTIVE SHARE AMOUNT" OR "SUPPLEMENTAL ELECTIVE SHARE" MEANS THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE DECEDENT'S AUGMENTED ESTATE DETERMINED PURSUANT TO DIVISION (B) OF SECTION 2106.02 OF THE REVISED CODE.

(Q) "RIGHT OF ELECTION" MEANS THE RIGHT OF A DECEDENT'S SURVIVING SPOUSE TO ELECT TO RECEIVE AN ELECTIVE SHARE AMOUNT UNDER SECTION 2106.02 OF THE REVISED CODE.

(R) "ACCOUNT WITH POD DESIGNATION" MEANS AN ACCOUNT THAT INCLUDES A DESIGNATION OF A BENEFICIARY WHO WILL BECOME THE OWNER OF THE ACCOUNT UPON THE DEATH OF THE PRESENT OWNER OF THE ACCOUNT, AS SHOWN BY THE WORDS "PAY ON DEATH" OR "PAYABLE ON DEATH" OR THE ABBREVIATION "POD" AFTER THE NAME OF THE OWNER OF THE ACCOUNT.

(S) "SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD DESIGNATION" MEANS A SECURITY THAT IS REGISTERED UNDER SECTIONS 1709.01 TO 1709.11 of the Revised Code WITH A DESIGNATION OF A BENEFICIARY WHO WILL BECOME THE OWNER OF THE SECURITY UPON THE DEATH OF THE PRESENT OWNER OF THE SECURITY, AS SHOWN BY THE WORDS "TRANSFER ON DEATH" OR THE ABBREVIATION "TOD," AFTER THE NAME OF THE REGISTERED OWNER OF THE SECURITY AND BEFORE THE NAME OF THE BENEFICIARY.

Sec. 2106.02. (A) THE SURVIVING SPOUSE OF A DECEDENT WHO DIES DOMICILED IN THIS STATE HAS A RIGHT OF ELECTION, SUBJECT TO THE LIMITATIONS AND CONDITIONS SPECIFIED IN THIS CHAPTER, TO TAKE AN ELECTIVE SHARE AMOUNT OF THE DECEDENT'S ESTATE THAT IS EQUAL TO THE VALUE OF THE ELECTIVE SHARE PERCENTAGE THAT IS DETERMINED PURSUANT TO THE SCHEDULE IN THIS DIVISION MULTIPLIED BY THE DECEDENT'S AUGMENTED ESTATE AS DETERMINED PURSUANT TO SECTION 2106.03 of the Revised Code. THE ELECTIVE SHARE PERCENTAGE IS DETERMINED BY THE LENGTH OF TIME THE SURVIVING SPOUSE AND THE DECEDENT WERE MARRIED TO EACH OTHER IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
THE LENGTH OF TIME THE DECEDENT AND THE SPOUSE WERE MARRIED TO EACH OTHER:THE ELECTIVE SHARE PERCENTAGE OF THE AUGMENTED ESTATE FOR THE SPECIFIED LENGTH OF MARRIAGE:
LESS THAN 1 YEARSUPPLEMENTAL ELECTIVE SHARE AMOUNT ONLY

1 YEAR OR MORE BUT LESS THAN 2 YEARS3%
2 YEARS OR MORE BUT LESS THAN 3 YEARS6%
3 YEARS OR MORE BUT LESS THAN 4 YEARS9%
4 YEARS OR MORE BUT LESS THAN 5 YEARS12%
5 YEARS OR MORE BUT LESS THAN 6 YEARS15%
6 YEARS OR MORE BUT LESS THAN 7 YEARS18%
7 YEARS OR MORE BUT LESS THAN 8 YEARS21%
8 YEARS OR MORE BUT LESS THAN 9 YEARS24%
9 YEARS OR MORE BUT LESS THAN 10 YEARS27%
10 YEARS OR MORE BUT LESS THAN 11 YEARS30%
11 YEARS OR MORE BUT LESS THAN 12 YEARS34%
12 YEARS OR MORE BUT LESS THAN 13 YEARS38%
13 YEARS OR MORE BUT LESS THAN 14 YEARS42%
14 YEARS OR MORE BUT LESS THAN 15 YEARS46%
15 YEARS OR MORE50%

(B) IF THE SUM OF THE AMOUNTS DESCRIBED IN SECTION 2106.07 AND DIVISIONS (A)(1) AND (2) OF SECTION 2106.09 OF THE REVISED CODE AND THAT PART OF THE ELECTIVE SHARE AMOUNT PAYABLE FROM THE DECEDENT'S PROBATE ESTATE AND NONPROBATE TRANSFERS TO OTHERS UNDER DIVISIONS (B) AND (C) OF SECTION 2106.09 OF THE REVISED CODE IS LESS THAN FIFTY THOUSAND DOLLARS, THE SURVIVING SPOUSE IS ENTITLED TO A SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE DECEDENT'S ESTATE THAT IS EQUAL TO FIFTY THOUSAND DOLLARS MINUS THE SUM OF THE AMOUNTS DESCRIBED IN THAT SECTION AND THOSE DIVISIONS. THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT IS PAYABLE FROM THE DECEDENT'S PROBATE ESTATE AND FROM THE RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IN THE ORDER OF PRIORITY SET FORTH IN DIVISIONS (B) AND (C) OF SECTION 2106.09 OF THE REVISED CODE.

(C) IF THE RIGHT OF ELECTION IS EXERCISED BY OR ON BEHALF OF THE SURVIVING SPOUSE, THE SURVIVING SPOUSE'S RIGHT TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, IF ANY, IS NOT CHARGED AGAINST BUT IS IN ADDITION TO THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS.

(D) THE RIGHT, IF ANY, OF THE SURVIVING SPOUSE OF A DECEDENT WHO DIES DOMICILED OUTSIDE THIS STATE TO TAKE AN ELECTIVE SHARE IN ANY PROPERTY IN THIS STATE IS GOVERNED BY THE LAW OF THE DECEDENT'S DOMICILE AT DEATH.

Sec. 2106.03. SUBJECT TO SECTION 2106.08 OF THE REVISED CODE, THE VALUE OF A DECEDENT'S AUGMENTED ESTATE, TO THE EXTENT PROVIDED IN SECTIONS 2106.04, 2106.05, 2106.06, AND 2106.07 OF THE REVISED CODE, IS EQUAL TO THE SUM OF THE VALUES OF ALL REAL, PERSONAL, MOVABLE, IMMOVABLE, TANGIBLE, AND INTANGIBLE PROPERTY, WHEREVER SITUATED, THAT CONSTITUTES THE DECEDENT'S NET PROBATE ESTATE UNDER SECTION 2106.04 OF THE REVISED CODE, THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS UNDER SECTION 2106.05 OF THE REVISED CODE, THE DECEDENT'S NONPROBATE TRANSFERS TO THE SURVIVING SPOUSE UNDER SECTION 2106.06 OF THE REVISED CODE, AND THE SURVIVING SPOUSE'S PROPERTY AND NONPROBATE TRANSFERS TO OTHERS UNDER SECTION 2106.07 OF THE REVISED CODE.

Sec. 2106.04. THE VALUE OF A DECEDENT'S AUGMENTED ESTATE INCLUDES THE VALUE OF THE DECEDENT'S PROBATE ESTATE MINUS FUNERAL AND ADMINISTRATION EXPENSES, ANY RIGHT OF THE DECEDENT'S SURVIVING SPOUSE TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, AND ANY ENFORCEABLE CLAIMS AGAINST THE DECEDENT'S ESTATE. THE VALUE OF A DECEDENT'S AUGMENTED ESTATE IS NOT REDUCED BY THE ALLOWANCE FOR SUPPORT SET OFF TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTION 2106.23 OF THE REVISED CODE OR BY THE VALUE OF OTHER TRANSFERS TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTIONS 2106.27 AND 2106.28 OF THE REVISED CODE.

Sec. 2106.05. THE VALUE OF THE AUGMENTED ESTATE INCLUDES THE VALUE OF ANY OF THE FOLLOWING CATEGORIES OR TYPES OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS THAT ARE NOT INCLUDED UNDER SECTION 2106.04 OF THE REVISED CODE, IN THE FOLLOWING AMOUNTS RESPECTIVELY FOR EACH OF THE FOLLOWING CATEGORIES OR TYPES OF TRANSFER:

(A) PROPERTY THAT WAS OWNED OR OWNED IN SUBSTANCE BY THE DECEDENT IMMEDIATELY BEFORE DEATH AND THAT PASSED OUTSIDE PROBATE AT THE DECEDENT'S DEATH. PROPERTY INCLUDED UNDER THIS CATEGORY CONSISTS OF THE FOLLOWING:

(1) PROPERTY OVER WHICH THE DECEDENT ALONE HELD IMMEDIATELY BEFORE DEATH A PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT. THE AMOUNT INCLUDED UNDER DIVISION (A)(1) OF THIS SECTION IS THE VALUE OF THE PROPERTY THAT IS SUBJECT TO THE POWER AND THAT PASSED AT THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE.

(2) THE DECEDENT'S FRACTIONAL INTEREST IN PROPERTY HELD BY THE DECEDENT IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP. THE AMOUNT INCLUDED UNDER DIVISION (A)(2) OF THIS SECTION IS THE VALUE OF THE DECEDENT'S FRACTIONAL INTEREST THAT PASSED BY RIGHT OF SURVIVORSHIP AT THE DECEDENT'S DEATH TO A SURVIVING JOINT TENANT OTHER THAN THE DECEDENT'S SURVIVING SPOUSE.

(3) THE DECEDENT'S OWNERSHIP INTEREST IN PROPERTY, ACCOUNTS WITH POD DESIGNATION, SECURITIES REGISTERED IN BENEFICIARY FORM WITH TOD DESIGNATION, SECURITIES REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF SURVIVORSHIP, ANNUITIES, KEOGH PLANS, INDIVIDUAL RETIREMENT ACCOUNTS, PENSION AND PROFIT SHARING PLANS, AND OTHER QUALIFIED PLANS OR OTHER CONTRACTUAL RIGHTS. THE AMOUNT INCLUDED UNDER DIVISION (A)(3) OF THIS SECTION IS THE VALUE OF THE DECEDENT'S OWNERSHIP INTEREST IN THE PROPERTY, ACCOUNT, SECURITY, ANNUITY, OR PLAN OR OTHER CONTRACTUAL RIGHT THAT PASSED AT THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE.

(4) THE PROCEEDS OF INSURANCE, INCLUDING ACCIDENTAL DEATH BENEFITS, ON THE LIFE OF THE DECEDENT, IF THE DECEDENT OWNED THE INSURANCE POLICY IMMEDIATELY BEFORE THE DECEDENT'S DEATH OR IF AND TO THE EXTENT THE DECEDENT ALONE AND IMMEDIATELY BEFORE THE DECEDENT'S DEATH HELD A PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT OVER THE POLICY OR ITS PROCEEDS. THE AMOUNT INCLUDED UNDER DIVISION (A)(4) OF THIS SECTION IS THE VALUE OF THE PROCEEDS OF THE INSURANCE THAT WERE PAYABLE AT THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE.

(B) PROPERTY TRANSFERRED IN ANY OF THE FOLLOWING FORMS BY THE DECEDENT DURING MARRIAGE:

(1) AN IRREVOCABLE TRANSFER IN WHICH THE DECEDENT RETAINED THE RIGHT TO THE POSSESSION OR ENJOYMENT OF, OR TO THE INCOME FROM, THE PROPERTY, IF AND TO THE EXTENT THE DECEDENT'S RIGHT TERMINATED AT OR CONTINUED BEYOND THE DECEDENT'S DEATH. THE AMOUNT INCLUDED UNDER DIVISION (B)(1) OF THIS SECTION IS THE VALUE OF THE FRACTION OF THE PROPERTY TO WHICH THE DECEDENT'S RIGHT RELATED AND THAT PASSED OUTSIDE PROBATE TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE.

(2) A TRANSFER IN WHICH THE DECEDENT CREATED A POWER OVER INCOME OR PROPERTY THAT WAS EXERCISABLE BY THE DECEDENT ALONE OR IN CONJUNCTION WITH ANOTHER PERSON OR THAT WAS EXERCISABLE BY A NONADVERSE PARTY, TO OR FOR THE BENEFIT OF THE DECEDENT, THE CREDITORS OF THE DECEDENT, THE DECEDENT'S ESTATE, OR THE CREDITORS OF THE DECEDENT'S ESTATE. THE AMOUNT INCLUDED UNDER DIVISION (B)(2) OF THIS SECTION IS ONE OF THE FOLLOWING:

(a) WITH RESPECT TO A POWER OVER PROPERTY, THE VALUE OF THE PROPERTY SUBJECT TO THE POWER THAT WAS EXERCISABLE AT THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE OR THAT PASSED AT THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE;

(b) WITH RESPECT TO A POWER OVER INCOME, THE VALUE OF THE PROPERTY THAT PRODUCES OR PRODUCED THE INCOME AND THAT WAS EXERCISABLE AT THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE OR THAT PASSED AT THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE;

(c) WITH RESPECT TO A POWER OVER BOTH INCOME AND PROPERTY, THE GREATER OF THE AMOUNTS INCLUDED IN DIVISIONS (B)(2)(a) AND (b) OF THIS SECTION.

(C) THE COMMUTED VALUE OF THE EXPECTANCY OF DOWER TO WHICH THE DECEDENT'S SURVIVING SPOUSE IS ENTITLED UNDER SECTION 2103.02 OF THE REVISED CODE;

(D) PROPERTY THAT PASSED DURING THE MARRIAGE OF THE DECEDENT AND THE DECEDENT'S SURVIVING SPOUSE AND DURING THE TWO-YEAR PERIOD IMMEDIATELY PRECEDING THE DECEDENT'S DEATH AS A RESULT OF A TRANSFER BY THE DECEDENT, IF THE TRANSFER WAS ANY OF THE FOLLOWING:

(1) A TRANSFER OF PROPERTY THAT PASSED AS A RESULT OF THE TERMINATION OF A RIGHT IN, INTEREST IN, OR POWER OVER PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION (A)(1), (2), OR (3) OR (B) OF THIS SECTION IF THE RIGHT, INTEREST, OR POWER HAD NOT TERMINATED UNTIL THE DECEDENT'S DEATH. THE AMOUNT INCLUDED UNDER DIVISION (D)(1) OF THIS SECTION IS THE VALUE OF THE PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION (A)(1), (2), OR (3) OR (B) OF THIS SECTION IF THE PROPERTY WERE VALUED AT THE TIME THE RIGHT, INTEREST, OR POWER TERMINATED AND THAT PASSED UPON TERMINATION TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT OR THE DECEDENT'S ESTATE, SPOUSE AT THE TIME OF THE TRANSFER, OR SURVIVING SPOUSE. AS USED IN DIVISION (D)(1) OF THIS SECTION, "TERMINATION" WITH RESPECT TO A RIGHT OR INTEREST IN PROPERTY, OCCURS WHEN THE RIGHT OR INTEREST TERMINATES BY THE TERMS OF THE GOVERNING INSTRUMENT OR WHEN THE DECEDENT TRANSFERS OR RELINQUISHES THE RIGHT OR INTEREST AND, WITH RESPECT TO A POWER OVER PROPERTY, OCCURS WHEN THE POWER TERMINATES BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE. HOWEVER, WITH RESPECT TO A POWER OVER PROPERTY DESCRIBED IN DIVISION (A)(1) OF THIS SECTION, "TERMINATION" OCCURS ONLY WHEN THE POWER TERMINATES BY EXERCISE OR RELEASE.

(2) A TRANSFER OF OR RELATING TO AN INSURANCE POLICY ON THE LIFE OF THE DECEDENT IF THE PROCEEDS OF THE INSURANCE WOULD HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION (A)(4) OF THIS SECTION HAD THE TRANSFER NOT OCCURRED. THE AMOUNT INCLUDED UNDER DIVISION (D)(2) OF THIS SECTION IS THE VALUE OF THE INSURANCE PROCEEDS THAT WERE PAYABLE AT THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE.

(3) A TRANSFER OF PROPERTY THAT IS NOT OTHERWISE INCLUDED IN THE AUGMENTED ESTATE AND THAT IS MADE TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE. THE AMOUNT INCLUDED UNDER DIVISION (D)(3) OF THIS SECTION IS THE VALUE OF THE TRANSFERRED PROPERTY TO THE EXTENT THE AGGREGATE TRANSFERS TO ANY ONE DONEE IN EITHER OF THE TWO YEARS IMMEDIATELY PRECEDING THE DECEDENT'S DEATH EXCEEDED TEN THOUSAND DOLLARS.

Sec. 2106.06. EXCEPT FOR PROPERTY THAT PASSES TO THE SURVIVING SPOUSE IN THE FORM OF FEDERAL BENEFITS OR PAYMENTS UNDER THE "SOCIAL SECURITY ACT," 49 STAT. 620, 42 U.S.C.A. 301, AS AMENDED, THE VALUE OF THE AUGMENTED ESTATE INCLUDES THE VALUE OF ALL PROPERTY THAT PASSED OUTSIDE PROBATE AT THE DECEDENT'S DEATH FROM THE DECEDENT TO THE SURVIVING SPOUSE BY REASON OF THE DECEDENT'S DEATH, INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING:

(A) THE DECEDENT'S FRACTIONAL INTEREST IN PROPERTY HELD AS A JOINT TENANT WITH THE RIGHT OF SURVIVORSHIP THAT PASSED TO THE SURVIVING SPOUSE AS SURVIVING JOINT TENANT;

(B) THE DECEDENT'S OWNERSHIP INTEREST IN PROPERTY HELD AS A CO-OWNER WITH THE RIGHT OF SURVIVORSHIP OR IN SECURITIES REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF SURVIVORSHIP THAT PASSED TO THE SURVIVING SPOUSE AS SURVIVING CO-OWNER;

(C) THE COMMUTED VALUE OF THE EXPECTANCY OF DOWER TO WHICH THE SURVIVING SPOUSE IS ENTITLED UNDER SECTION 2103.02 OF THE REVISED CODE;

(D) ALL OTHER PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION (A) OR (B) OF SECTION 2106.05 OF THE REVISED CODE IF THE PROPERTY HAD PASSED TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE, THE DECEDENT, OR THE DECEDENT'S CREDITORS, ESTATE, OR ESTATE CREDITORS.

Sec. 2106.07. (A) EXCEPT TO THE EXTENT INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.04 OR 2106.06 OF THE REVISED CODE, THE VALUE OF A DECEDENT'S AUGMENTED ESTATE INCLUDES THE VALUE OF ANY OF THE FOLLOWING:

(1) PROPERTY THAT WAS OWNED BY THE DECEDENT'S SURVIVING SPOUSE AT THE DECEDENT'S DEATH, INCLUDING, BUT NOT LIMITED TO, ALL OF THE FOLLOWING:

(a) THE SURVIVING SPOUSE'S FRACTIONAL INTEREST IN PROPERTY HELD IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP;

(b) THE SURVIVING SPOUSE'S OWNERSHIP INTEREST IN PROPERTY HELD AS A CO-OWNER WITH THE RIGHT OF SURVIVORSHIP OR IN SECURITIES REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF SURVIVORSHIP;

(c) PROPERTY THAT PASSED TO THE SURVIVING SPOUSE BY REASON OF THE DECEDENT'S DEATH, BUT NOT INCLUDING THE SURVIVING SPOUSE'S RIGHT TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE OR TO RECEIVE FEDERAL BENEFITS OR PAYMENTS UNDER THE "SOCIAL SECURITY ACT," 49 STAT. 620, 42 U.S.C.A. 301, AS AMENDED.

(2) PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE SURVIVING SPOUSE'S NONPROBATE TRANSFERS TO OTHERS, OTHER THAN THE SPOUSE'S FRACTIONAL AND OWNERSHIP INTERESTS INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION (A)(1)(a) OR (b) OF THIS SECTION, IF THE SURVIVING SPOUSE HAD BEEN THE DECEDENT.

(B) PROPERTY THAT IS INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER THIS SECTION IS VALUED AT THE DECEDENT'S DEATH, TAKING INTO ACCOUNT THE FACT THAT THE DECEDENT PREDECEASED THE DECEDENT'S SURVIVING SPOUSE, BUT, FOR PURPOSES OF DIVISION (A)(1)(a) OR (b) OF THIS SECTION, THE VALUES OF THE SURVIVING SPOUSE'S FRACTIONAL AND OWNERSHIP INTERESTS ARE DETERMINED IMMEDIATELY BEFORE THE DECEDENT'S DEATH IF THE DECEDENT WAS THEN A JOINT TENANT OR A CO-OWNER OF THE PROPERTY OR SECURITIES. FOR PURPOSES OF DIVISION (A)(2) OF THIS SECTION, PROCEEDS OF INSURANCE THAT WOULD HAVE BEEN INCLUDED IN THE SURVIVING SPOUSE'S NONPROBATE TRANSFERS TO OTHERS UNDER DIVISION (A)(4) OF SECTION 2106.05 OF THE REVISED CODE ARE NOT VALUED AS IF THE SURVIVING SPOUSE WERE DECEASED.

(C) THE VALUE OF PROPERTY THAT IS INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER THIS SECTION IS REDUCED BY ENFORCEABLE CLAIMS AGAINST THE DECEDENT'S SURVIVING SPOUSE.

Sec. 2106.08. (A) THE VALUE OF ANY PROPERTY IS EXCLUDED FROM A DECEDENT'S NONPROBATE TRANSFERS TO OTHERS TO THE EXTENT THE DECEDENT RECEIVED ADEQUATE AND FULL CONSIDERATION IN MONEY OR MONEY'S WORTH FOR A TRANSFER OF THE PROPERTY OR IF THE PROPERTY WAS TRANSFERRED WITH THE WRITTEN JOINDER OF, OR THE TRANSFER WAS CONSENTED TO IN WRITING BY, THE SURVIVING SPOUSE.

(B)(1) THE VALUE OF PROPERTY INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.05, 2106.06, OR 2106.07 OF THE REVISED CODE IS REDUCED IN EACH CATEGORY SPECIFIED IN THOSE SECTIONS BY ENFORCEABLE CLAIMS AGAINST THE INCLUDED PROPERTY.

(2) THE VALUE OF PROPERTY INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.05, 2106.06, OR 2106.07 OF THE REVISED CODE INCLUDES THE COMMUTED VALUE OF ANY PRESENT OR FUTURE INTEREST AND THE COMMUTED VALUE OF AMOUNTS PAYABLE UNDER ANY TRUST, LIFE INSURANCE SETTLEMENT OPTION, ANNUITY CONTRACT, PUBLIC OR PRIVATE PENSION PLAN, DISABILITY COMPENSATION PLAN, DEATH BENEFIT OR RETIREMENT PLAN, OR ANY SIMILAR CONTRACT OR PLAN, EXCEPT FEDERAL BENEFITS OR PAYMENTS UNDER THE "SOCIAL SECURITY ACT," 49 STAT. 620, 42 U.S.C.A. 301, AS AMENDED.

(3) THE COMMUTED VALUE OF PROPERTY UNDER DIVISION (B)(2) OF THIS SECTION SHALL BE DETERMINED BY REFERENCE TO VALUATION TABLES PRESCRIBED AND PUBLISHED BY THE UNITED STATES SECRETARY OF THE TREASURY THAT USE AN INTEREST RATE DETERMINED PURSUANT TO SECTION 7520 OF THE "INTERNAL REVENUE CODE OF 1986," 100 STAT. 2085, 26 U.S.C. 1, AS AMENDED, FOR THE MONTH IN WHICH THE VALUATION DATE OCCURS.

(C) IF THE SAME PROPERTY IS SUBJECT TO MORE THAN ONE PROVISION IN SECTIONS 2106.05, 2106.06, AND 2106.07 OF THE REVISED CODE, THE PROPERTY IS INCLUDED IN THE AUGMENTED ESTATE UNDER THE PROVISION THAT YIELDS THE GREATEST VALUE AND UNDER ONLY ONE PROVISION IF THE PROVISIONS ALL YIELD THE SAME VALUE.

Sec. 2106.09. (A) IN A PROCEEDING FOR AN ELECTIVE SHARE, THE FOLLOWING ARE APPLIED FIRST TO SATISFY THE ELECTIVE SHARE AMOUNT OF THE DECEDENT'S SURVIVING SPOUSE AND TO REDUCE OR ELIMINATE ANY CONTRIBUTION DUE FROM THE DECEDENT'S PROBATE ESTATE AND RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS:

(1) THE AMOUNTS INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.04 OF THE REVISED CODE, OTHER THAN THE RIGHT OF THE DECEDENT'S SURVIVING SPOUSE TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 of the Revised Code, THAT PASS OR HAVE PASSED TO THE DECEDENT'S SURVIVING SPOUSE BY TESTATE OR INTESTATE SUCCESSION, THE AMOUNT OF THE ALLOWANCE FOR SUPPORT SET OFF TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTION 2106.23 OF THE REVISED CODE, THE COMMUTED VALUE OF ANY EXPECTANCY OF DOWER TO WHICH THE DECEDENT'S SURVIVING SPOUSE IS ENTITLED UNDER SECTION 2103.02 OF THE REVISED CODE, THE VALUE OF AN AUTOMOBILE, WATERCRAFT, OR OUTBOARD MOTOR TRANSFERRED TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTION 2106.27 OR 2106.28 OF THE REVISED CODE, AND AMOUNTS INCLUDED IN THE AUGMENTED ESTATE UNDER SECTION 2106.06 OF THE REVISED CODE.

(2) THE COMMUTED VALUE OF ANY LIFE OR TERM INTEREST RECEIVED BY THE SURVIVING SPOUSE FROM THE DECEDENT IN PROPERTY THAT IS A PART OF THE DECEDENT'S AUGMENTED ESTATE AND THAT COULD QUALIFY FOR A FEDERAL ESTATE TAX MARITAL DEDUCTION IN THE DECEDENT'S ESTATE.

(3) THE AMOUNTS INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.07 OF THE REVISED CODE UP TO THE APPLICABLE PERCENTAGE OF THAT AMOUNT. FOR PURPOSES OF DIVISION (A)(3) OF THIS SECTION, THE "APPLICABLE PERCENTAGE" IS TWICE THE ELECTIVE SHARE PERCENTAGE SET FORTH IN THE SCHEDULE SPECIFIED IN DIVISION (A) OF SECTION 2106.02 OF THE REVISED CODE THAT IS APPROPRIATE TO THE LENGTH OF TIME THE SURVIVING SPOUSE AND THE DECEDENT WERE MARRIED TO EACH OTHER.

(B) IF, AFTER THE APPLICATION OF DIVISION (A) OF THIS SECTION, THE ELECTIVE SHARE AMOUNT OF A DECEDENT'S SURVIVING SPOUSE IS NOT FULLY SATISFIED OR THE SURVIVING SPOUSE IS ENTITLED TO A SUPPLEMENTAL ELECTIVE SHARE AMOUNT, THE AMOUNTS INCLUDED IN THE DECEDENT'S PROBATE ESTATE AND IN THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, OTHER THAN AMOUNTS INCLUDED UNDER DIVISION (D)(1) OR (3) OF SECTION 2106.05 OF THE REVISED CODE, ARE APPLIED FIRST TO SATISFY THE UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT. THE DECEDENT'S PROBATE ESTATE AND THAT PORTION OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS ARE TO BE APPLIED SO THAT LIABILITY FOR THE UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR FOR THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT IS EQUITABLY APPORTIONED AMONG THE RECIPIENTS OF THE DECEDENT'S PROBATE ESTATE AND OF THAT PORTION OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IN PROPORTION TO THE VALUE OF THEIR INTERESTS.

(C) IF, AFTER THE APPLICATION OF DIVISIONS (A) AND (B) OF THIS SECTION, THE ELECTIVE SHARE AMOUNT OR SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE DECEDENT'S SURVIVING SPOUSE IS NOT FULLY SATISFIED, THE REMAINING PORTION OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IS TO BE APPLIED SO THAT LIABILITY FOR THE UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR SUPPLEMENTAL ELECTIVE SHARE AMOUNT IS EQUITABLY APPORTIONED AMONG THE RECIPIENTS OF THE REMAINING PORTION OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IN PROPORTION TO THE VALUE OF THEIR INTERESTS.

Sec. 2106.10. (A) ONLY ORIGINAL RECIPIENTS OF A DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, AND THE DONEES OF THE RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, TO THE EXTENT THE DONEES HAVE THE PROPERTY OR ITS PROCEEDS, ARE LIABLE TO MAKE A PROPORTIONAL CONTRIBUTION TOWARD SATISFACTION OF THE DECEDENT'S SURVIVING SPOUSE'S ELECTIVE SHARE AMOUNT OR SUPPLEMENTAL ELECTIVE SHARE AMOUNT. A PERSON WHO IS LIABLE UNDER THIS DIVISION TO MAKE A PROPORTIONAL CONTRIBUTION MAY CHOOSE TO GIVE UP THE PROPORTIONAL PART OF THE DECEDENT'S NONPROBATE TRANSFER TO THE PERSON OR TO PAY THE VALUE OF THE AMOUNT OF THE PROPORTIONAL CONTRIBUTION FOR WHICH THE PERSON IS LIABLE.

(B) IF A SECTION OR A PROVISION OF A SECTION OF THIS CHAPTER IS PREEMPTED BY FEDERAL LAW WITH RESPECT TO A PAYMENT, AN ITEM OF PROPERTY, OR ANY OTHER BENEFIT INCLUDED IN THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, A PERSON WHO, NOT FOR VALUE, RECEIVES THE PAYMENT, ITEM OF PROPERTY, OR OTHER BENEFIT IS OBLIGATED TO RETURN THE PAYMENT, ITEM OF PROPERTY, OR BENEFIT, OR IS PERSONALLY LIABLE FOR THE AMOUNT OF THE PAYMENT OR THE VALUE OF THAT ITEM OF PROPERTY OR BENEFIT, AS PROVIDED IN SECTION 2106.09 of the Revised Code, TO THE PERSON WHO WOULD HAVE BEEN ENTITLED TO IT IF THAT SECTION OR PROVISION OF THAT SECTION HAD NOT BEEN PREEMPTED BY FEDERAL LAW.

(C) IF A SURVIVING SPOUSE IS UNABLE TO COLLECT THE FULL AMOUNT DUE UNDER THIS SECTION BECAUSE OF UNCOLLECTIBILITY, INABILITY TO OBTAIN APPROPRIATE JURISDICTION, OR ANOTHER REASON, THE UNCOLLECTED AMOUNTS SHALL NOT BE REAPPORTIONED, AND THE SURVIVING SPOUSE SHALL BEAR THE BURDEN OF THE UNCOLLECTED AMOUNTS.

Sec. 2106.11. (A) THE SURVIVING SPOUSE OF A DECEDENT MAY MAKE AN ELECTION UNDER SECTION 2106.02 of the Revised Code BY FILING IN THE PROBATE COURT OF THE COUNTY IN WHICH THE DECEDENT WAS DOMICILED AT THE TIME OF THE DECEDENT'S DEATH AND MAILING OR DELIVERING TO ANY PERSONAL REPRESENTATIVE OF THE DECEDENT A PETITION FOR THE ELECTIVE SHARE. THE SURVIVING SPOUSE SHALL FILE THE PETITION WITHIN THE LATER OF NINE MONTHS AFTER THE DATE OF THE DECEDENT'S DEATH OR SIX MONTHS AFTER THE PROBATE OF THE DECEDENT'S WILL. THE FIDUCIARY OF THE DECEDENT'S ESTATE OR ANY OTHER PERSON INTERESTED IN THE DECEDENT'S ESTATE MAY REQUEST THAT THE PETITION FOR THE ELECTIVE SHARE BE FILED WITHIN A PERIOD OF TIME THAT IS SHORTER THAN THAT PERIOD OF TIME BY FILING A PETITION IN THE PROBATE COURT REQUESTING THAT THE SURVIVING SPOUSE BE REQUIRED TO FILE THE PETITION FOR THE ELECTIVE SHARE WITHIN THIRTY DAYS OF RECEIPT OF A CITATION FROM THE PROBATE COURT OR BE BARRED FROM ANY ELECTIVE SHARE. UPON THE FILING OF THE REQUEST BY THE FIDUCIARY OR INTERESTED PERSON, THE PROBATE COURT SHALL ISSUE A CITATION BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED, TO THE SURVIVING SPOUSE THAT REQUIRES THE SURVIVING SPOUSE, WITHIN THIRTY DAYS OF RECEIPT OF THE CITATION, TO FILE A PETITION FOR THE ELECTIVE SHARE OR REQUEST THE PROBATE COURT TO GRANT AN EXTENSION OF THE TIME WITHIN WHICH THE PETITION FOR AN ELECTIVE SHARE MUST BE FILED. IF THE SURVIVING SPOUSE, WITHIN THAT THIRTY-DAY PERIOD, FAILS TO FILE A PETITION FOR THE ELECTIVE SHARE OR TO REQUEST THE PROBATE COURT TO GRANT AN EXTENSION OF THE TIME WITHIN WHICH THE PETITION FOR AN ELECTIVE SHARE MUST BE FILED, THE SURVIVING SPOUSE IS BARRED FROM FILING A PETITION FOR AN ELECTIVE SHARE UNDER SECTION 2106.02 of the Revised Code AND FROM OTHERWISE MAKING ANY FURTHER ELECTION UNDER THAT SECTION. IF THE SURVIVING SPOUSE FILES A PETITION FOR THE ELECTIVE SHARE UNDER THIS DIVISION, THE SURVIVING SPOUSE SHALL GIVE NOTICE OF THE TIME AND PLACE SET FOR A HEARING ON THE PETITION FOR THE ELECTIVE SHARE TO PERSONS INTERESTED IN THE DECEDENT'S ESTATE AND TO THE DISTRIBUTEES AND RECIPIENTS OF PORTIONS OF THE DECEDENT'S AUGMENTED ESTATE WHOSE INTERESTS WILL BE ADVERSELY AFFECTED BY THE TAKING OF THE ELECTIVE SHARE. EXCEPT AS PROVIDED IN DIVISION (B) OF THIS SECTION, THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS ARE NOT INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE FOR THE PURPOSE OF COMPUTING THE ELECTIVE SHARE IF THE SURVIVING SPOUSE FILES THE PETITION FOR AN ELECTIVE SHARE MORE THAN NINE MONTHS AFTER THE DECEDENT'S DEATH.

(B) WITHIN THE EARLIER OF NINE MONTHS AFTER THE DECEDENT'S DEATH OR THIRTY DAYS AFTER THE RECEIPT OF A CITATION TO ELECT THAT IS ISSUED BY THE PROBATE COURT UNDER DIVISION (A) OF THIS SECTION, THE SURVIVING SPOUSE MAY PETITION THE COURT FOR AN EXTENSION OF THE TIME WITHIN WHICH TO MAKE AN ELECTION UNDER SECTION 2106.02 of the Revised Code. IF, WITHIN THE EARLIER OF NINE MONTHS AFTER THE DECEDENT'S DEATH OR THIRTY DAYS AFTER RECEIPT OF A CITATION TO ELECT THAT IS ISSUED BY THE PROBATE COURT UNDER DIVISION (A) OF THIS SECTION, THE SPOUSE GIVES NOTICE OF THE PETITION FOR AN EXTENSION THAT IS FILED UNDER THIS DIVISION TO ALL PERSONS INTERESTED IN THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, THE PROBATE COURT FOR GOOD CAUSE SHOWN BY THE SURVIVING SPOUSE MAY EXTEND THE TIME FOR MAKING AN ELECTION UNDER SECTION 2106.02 of the Revised Code. IF THE COURT GRANTS THE SPOUSE'S PETITION FOR AN EXTENSION OF THE TIME WITHIN WHICH TO MAKE AN ELECTION UNDER SECTION 2106.02 of the Revised Code AND IF THE SURVIVING SPOUSE, WITHIN THE PERIOD OF TIME ALLOWED BY THE EXTENSION, MAKES AN ELECTION UNDER THAT SECTION BY FILING IN THE PROBATE COURT AND MAILING OR DELIVERING TO ANY PERSONAL REPRESENTATIVE OF THE DECEDENT A PETITION FOR AN ELECTIVE SHARE, THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS ARE NOT EXCLUDED FROM THE DECEDENT'S AUGMENTED ESTATE FOR THE PURPOSE OF COMPUTING THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS.

(C) THE SURVIVING SPOUSE MAY WITHDRAW THE SURVIVING SPOUSE'S PETITION FOR AN ELECTIVE SHARE AT ANY TIME BEFORE ENTRY OF A FINAL DETERMINATION ON THE ELECTIVE SHARE BY THE COURT.

(D) AFTER NOTICE AND A HEARING, THE COURT SHALL DETERMINE THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS OF THE DECEDENT'S SURVIVING SPOUSE AND SHALL ORDER THE PAYMENT OF THOSE AMOUNTS FROM THE ASSETS OF THE DECEDENT'S AUGMENTED ESTATE OR BY CONTRIBUTION, AS APPROPRIATE, UNDER SECTIONS 2106.09 AND 2106.10 OF THE REVISED CODE. IF IT APPEARS THAT A FUND OR PROPERTY INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE HAS NOT COME INTO THE POSSESSION OF THE DECEDENT'S PERSONAL REPRESENTATIVE OR HAS BEEN DISTRIBUTED BY THE PERSONAL REPRESENTATIVE, THE COURT NEVERTHELESS SHALL DETERMINE THE LIABILITY OF ANY PERSON WHO HAS AN INTEREST IN THE FUND OR PROPERTY OR WHO HAS POSSESSION OF THE FUND OR PROPERTY, WHETHER AS TRUSTEE OR OTHERWISE. THE PROCEEDING TO DETERMINE THAT LIABILITY MAY BE MAINTAINED AGAINST FEWER THAN ALL PERSONS AGAINST WHOM RELIEF COULD BE SOUGHT, BUT NO PERSON IS SUBJECT TO CONTRIBUTION IN ANY GREATER AMOUNT THAN THE PERSON WOULD HAVE BEEN SUBJECT TO CONTRIBUTION UNDER SECTIONS 2106.09 AND 2106.10 OF THE REVISED CODE IF RELIEF HAD BEEN SECURED AGAINST ALL PERSONS SUBJECT TO CONTRIBUTION.

(E) AN ORDER OR JUDGMENT OF THE COURT UNDER DIVISION (D) OF THIS SECTION MAY BE ENFORCED, AS NECESSARY, IN AN ACTION FOR CONTRIBUTION OR PAYMENT IN OTHER COURTS OF THIS STATE, OTHER STATES, OR THE UNITED STATES.

Sec. 2106.12. (A) ONLY A SURVIVING SPOUSE OF A DECEDENT WHO IS LIVING WHEN THE PETITION FOR THE ELECTIVE SHARE IS FILED IN THE PROBATE COURT UNDER DIVISION (A) OR (B) OF SECTION 2106.11 OF THE REVISED CODE MAY EXERCISE THE RIGHT OF ELECTION PROVIDED UNDER SECTION 2106.02 OF THE REVISED CODE. IF THE SURVIVING SPOUSE DOES NOT PERSONALLY EXERCISE THE RIGHT OF ELECTION, THE SURVIVING SPOUSE'S CONSERVATOR, GUARDIAN, OR AGENT UNDER THE AUTHORITY OF A POWER OF ATTORNEY MAY EXERCISE THE RIGHT OF ELECTION ON BEHALF OF THE SURVIVING SPOUSE. IF, BECAUSE OF A LEGAL DISABILITY, A SURVIVING SPOUSE IS UNABLE TO MAKE AN ELECTION UNDER SECTION 2106.02 OF THE REVISED CODE AND IF THE SURVIVING SPOUSE DOES NOT HAVE A CONSERVATOR, GUARDIAN, OR AGENT, THE PROBATE COURT MAY APPOINT A GUARDIAN AD LITEM FOR THE SURVIVING SPOUSE TO CONSIDER ALL THE FACTS AND CIRCUMSTANCES RELATED TO THE DECEDENT'S ESTATE AND THE SURVIVING SPOUSE'S RIGHT OF ELECTION AND RECOMMEND TO THE COURT WHETHER OR NOT TO PETITION ON BEHALF OF THE SURVIVING SPOUSE FOR THE ELECTIVE SHARE. AFTER CONSIDERING THE RECOMMENDATION OF THE GUARDIAN AD LITEM OR ON ITS OWN INITIATIVE, THE COURT MAY ORDER THE FILING ON BEHALF OF THE SURVIVING SPOUSE OF THE PETITION FOR THE ELECTIVE SHARE. THE COURT SHALL NOT ISSUE AN ORDER TO FILE A PETITION FOR THE ELECTIVE SHARE UNTIL AFTER THE COURT CONSIDERS OTHER AVAILABLE RESOURCES AND THE AGE, PROBABLE LIFE EXPECTANCY, PHYSICAL AND MENTAL CONDITION, AND PRESENT AND REASONABLY ANTICIPATED FUTURE NEEDS OF THE SURVIVING SPOUSE AND DETERMINES THAT THE ELECTION IS NECESSARY TO PROVIDE ADEQUATE SUPPORT FOR THE SURVIVING SPOUSE DURING THE SURVIVING SPOUSE'S LIFE EXPECTANCY.

(B) IF THE RIGHT OF ELECTION IS EXERCISED ON BEHALF OF A DECEDENT'S SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON, THE COURT SHALL SET ASIDE THAT PORTION OF THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS DUE FROM THE DECEDENT'S PROBATE ESTATE AND FROM RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS UNDER DIVISIONS (B) AND (C) OF SECTION 2106.09 OF THE REVISED CODE AND SHALL APPOINT A TRUSTEE TO ADMINISTER THAT PROPERTY FOR THE SUPPORT OF THE SURVIVING SPOUSE. FOR PURPOSES OF THIS DIVISION, AN ELECTION ON BEHALF OF A SURVIVING SPOUSE BY AN AGENT UNDER A DURABLE POWER OF ATTORNEY IS PRESUMED TO BE ON BEHALF OF A SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON. THE TRUSTEE SHALL ADMINISTER THE TRUST IN ACCORDANCE WITH THE FOLLOWING TERMS AND ANY ADDITIONAL TERMS THAT THE COURT DETERMINES APPROPRIATE:

(1) THE TRUSTEE MAY MAKE EXPENDITURES OF INCOME AND PRINCIPAL IN THE MANNER, AT THE TIME, AND TO THE EXTENT THAT THE TRUSTEE DETERMINES SUITABLE AND PROPER FOR THE SURVIVING SPOUSE'S SUPPORT, WITHOUT COURT ORDER, BUT WITH REGARD TO OTHER SUPPORT, INCOME, AND PROPERTY OF THE SURVIVING SPOUSE AND BENEFITS OF MEDICAL OR OTHER FORMS OF ASSISTANCE FROM A STATE OR FEDERAL GOVERNMENT OR GOVERNMENTAL AGENCY FOR WHICH THE SURVIVING SPOUSE QUALIFIES ON THE BASIS OF NEED.

(2) DURING THE SURVIVING SPOUSE'S INCAPACITY, THE SURVIVING SPOUSE OR A PERSON ACTING ON BEHALF OF THE SURVIVING SPOUSE HAS THE POWER TO TERMINATE THE TRUST. IF THE SURVIVING SPOUSE REGAINS CAPACITY, THE SURVIVING SPOUSE ACQUIRES THE POWER TO TERMINATE THE TRUST AND ACQUIRE FULL OWNERSHIP OF THE TRUST PROPERTY FREE OF TRUST BY DELIVERING TO THE TRUSTEE A WRITING SIGNED BY THE SURVIVING SPOUSE DECLARING THE TERMINATION OF THE TRUST.

(3) UPON THE DEATH OF THE SURVIVING SPOUSE, THE TRUSTEE SHALL TRANSFER THE UNEXPENDED TRUST PROPERTY TO THE ESTATE OF THE SURVIVING SPOUSE.

(C) IF THE RIGHT OF ELECTION IS EXERCISED ON BEHALF OF A DECEDENT'S SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON AND IF THERE IS AN EXISTING TRUST OF WHICH THE INCAPACITATED SURVIVING SPOUSE IS THE BENEFICIARY, WITH OR WITHOUT COURT SUPERVISION, OR AN EXISTING GUARDIANSHIP OR CONSERVATORSHIP FOR THE LIFETIME BENEFIT OF THE INCAPACITATED SURVIVING SPOUSE, THE COURT, IN LIEU OF APPOINTING A SEPARATE TRUSTEE UNDER DIVISION (B) OF THIS SECTION, MAY ORDER THAT THE PORTION OF THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS THAT IS SET ASIDE UNDER DIVISION (B) OF THIS SECTION BE ADDED TO THE EXISTING TRUST, GUARDIANSHIP, OR CONSERVATORSHIP.

Sec. 2106.13. (A) THE RIGHT OF ELECTION OF A SURVIVING SPOUSE UNDER SECTIONS 2106.02 AND 2106.11 OF THE REVISED CODE, AND THE RIGHTS OF THE SURVIVING SPOUSE TO AN ALLOWANCE FOR SUPPORT UNDER SECTION 2106.23 OF THE REVISED CODE, TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, AND TO THE TRANSFER TO THE SPOUSE OF THE TITLE TO ONE AUTOMOBILE, ONE WATERCRAFT, OR ONE OUTBOARD MOTOR UNDER SECTION 2106.27 OR 2106.28 OF THE REVISED CODE MAY BE WAIVED, WHOLLY OR PARTIALLY, BEFORE OR AFTER MARRIAGE, BY A WRITTEN CONTRACT, AGREEMENT, OR WAIVER SIGNED BY THE SURVIVING SPOUSE.

(B) A WAIVER BY A SURVIVING SPOUSE UNDER DIVISION (A) OF THIS SECTION IS NOT ENFORCEABLE IF THE SURVIVING SPOUSE PROVES ANY OF THE FOLLOWING:

(1) THE SURVIVING SPOUSE DID NOT EXECUTE THE WAIVER VOLUNTARILY.

(2) THE WAIVER WAS UNCONSCIONABLE WHEN IT WAS EXECUTED, AND, BEFORE EXECUTION OF THE WAIVER, ANY OF THE FOLLOWING OCCURS:

(a) THE SURVIVING SPOUSE DID NOT HAVE FULL KNOWLEDGE OR UNDERSTANDING OF THE WAIVER OR WAS NOT PROVIDED A FAIR AND REASONABLE DISCLOSURE OF THE PROPERTY OF THE DECEDENT.

(b) THE SURVIVING SPOUSE DID NOT ENTER INTO THE WAIVER OR AGREEMENT FREELY AND WITHOUT FRAUD, DURESS, COERCION, OR OVERREACHING.

(c) THE TERMS OF THE WAIVER PROMOTE OR ENCOURAGE DIVORCE OR PROFITEERING BY DIVORCE.

(C) AN ISSUE OF UNCONSCIONABILITY OF A WAIVER IS FOR DECISION BY THE PROBATE COURT AS A MATTER OF LAW.

(D) UNLESS THE WAIVER PROVIDES OTHERWISE, A WAIVER OF "ALL RIGHTS" OR EQUIVALENT LANGUAGE IN THE PROPERTY OR ESTATE OF A PRESENT OR PROSPECTIVE SPOUSE OR A COMPLETE PROPERTY SETTLEMENT ENTERED INTO AFTER OR IN ANTICIPATION OF LEGAL SEPARATION OR DIVORCE IS A WAIVER OF ALL THE RIGHTS TO THE ELECTIVE SHARE UNDER SECTION 2106.02 OF THE REVISED CODE, TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED CODE, TO THE TITLE TO AN AUTOMOBILE AND TO ONE WATERCRAFT AND ONE OUTBOARD MOTOR UNDER SECTIONS 2106.27 AND 2106.28 OF THE REVISED CODE, AND TO AN ALLOWANCE FOR SUPPORT UNDER SECTION 2106.23 OF THE REVISED CODE, A WAIVER BY EACH SPOUSE OF ALL RIGHTS IN THE PROPERTY OF THE OTHER, AND A RENUNCIATION BY EACH SPOUSE OF ALL BENEFITS THAT WOULD OTHERWISE PASS TO THE SPOUSE FROM THE OTHER BY INTESTATE SUCCESSION OR BY VIRTUE OF A WILL EXECUTED BEFORE THE WAIVER OR PROPERTY SETTLEMENT.

Sec. 2106.14. (A) NOTWITHSTANDING THAT UNDER SECTION 2106.05 OF THE REVISED CODE A PAYMENT, ITEM OF PROPERTY, OR OTHER BENEFIT IS INCLUDED IN THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, A PAYOR OR OTHER THIRD PARTY IS NOT LIABLE FOR HAVING MADE A PAYMENT OR TRANSFERRED AN ITEM OF PROPERTY OR OTHER BENEFIT TO A BENEFICIARY DESIGNATED IN A GOVERNING INSTRUMENT, OR FOR HAVING TAKEN ANY OTHER ACTION IN GOOD FAITH RELIANCE ON THE VALIDITY OF A GOVERNING INSTRUMENT, UPON REQUEST AND SATISFACTORY PROOF OF THE DECEDENT'S DEATH, BEFORE THE PAYOR OR OTHER THIRD PARTY RECEIVED WRITTEN NOTICE FROM THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S REPRESENTATIVE OF AN INTENTION TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE ELECTIVE SHARE HAS BEEN FILED. A PAYOR OR OTHER THIRD PARTY IS LIABLE FOR PAYMENTS MADE OR OTHER ACTIONS TAKEN AFTER THE PAYOR OR OTHER THIRD PARTY RECEIVES WRITTEN NOTICE OF AN INTENTION BY THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S REPRESENTATIVE TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE ELECTIVE SHARE HAS BEEN FILED.

(B) THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S REPRESENTATIVE SHALL MAIL A WRITTEN NOTICE OF AN INTENTION TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE ELECTIVE SHARE HAS BEEN FILED TO THE PAYOR'S OR OTHER THIRD PARTY'S MAIN OFFICE OR HOME BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED, OR SHALL SERVE THE NOTICE UPON THE PAYOR OR OTHER THIRD PARTY IN THE SAME MANNER AS A SUMMONS IN A CIVIL ACTION. UPON RECEIPT OF THE WRITTEN NOTICE OF INTENTION TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE ELECTIVE SHARE HAS BEEN FILED, A PAYOR OR OTHER THIRD PARTY MAY PAY ANY AMOUNT OWED OR MAY TRANSFER OR DEPOSIT ANY ITEM OF PROPERTY HELD BY IT TO OR WITH THE PROBATE COURT IN WHICH THE PROBATE PROCEEDINGS RELATED TO THE DECEDENT'S ESTATE HAVE BEEN COMMENCED OR, IF NO PROBATE PROCEEDINGS RELATED TO THE DECEDENT'S ESTATE HAVE BEEN COMMENCED, TO OR WITH THE PROBATE COURT OF THE COUNTY OF THE DECEDENT'S RESIDENCE. THE PROBATE COURT SHALL HOLD THE FUNDS OR ITEM OF PROPERTY, AND, UPON ITS DETERMINATION UNDER DIVISION (D) OF SECTION 2106.11 OF THE REVISED CODE, SHALL ORDER DISBURSEMENT IN ACCORDANCE WITH THE DETERMINATION. IF NO PETITION FOR AN ELECTIVE SHARE IS FILED IN THE PROBATE COURT WITHIN THE TIME SPECIFIED UNDER DIVISION (A) OR (B) OF SECTION 2106.11 OF THE REVISED CODE OR, IF A PETITION FOR AN ELECTIVE SHARE HAS BEEN FILED, THE DEMAND FOR AN ELECTIVE SHARE IS WITHDRAWN UNDER DIVISION (C) OF SECTION 2106.11 OF THE REVISED CODE, THE COURT SHALL ORDER DISBURSEMENT TO THE DESIGNATED BENEFICIARY. PAYMENTS OR TRANSFERS TO THE COURT OR DEPOSITS MADE INTO COURT DISCHARGE THE PAYOR OR OTHER THIRD PARTY FROM ALL CLAIMS FOR AMOUNTS SO PAID OR THE VALUE OF PROPERTY SO TRANSFERRED OR DEPOSITED.

(C) UPON PETITION TO THE PROBATE COURT BY THE BENEFICIARY DESIGNATED IN A GOVERNING INSTRUMENT, THE COURT MAY ORDER THAT ALL OR PART OF THE PROPERTY BE PAID TO THE BENEFICIARY IN AN AMOUNT AND SUBJECT TO CONDITIONS CONSISTENT WITH THIS CHAPTER.

Sec. 2106.10 2106.21. (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 2106.23 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 2106.23 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. The election shall be made at the time of or prior to the entry of the order relieving the estate from administration. Either the spouse or the applicant for the order relieving the estate from administration shall file the application for 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 adjacent to the house and used in conjunction with it as the home of the decedent.

Sec. 2106.11 2106.22. Subject to the right of the surviving spouse to elect to receive the decedent's interest in the mansion house pursuant to section 2106.10 2106.21 of the Revised Code, the specific monetary share payable to a surviving spouse under division (B) or, (C), OR (D) of section 2105.06 of the Revised Code shall be paid out of the tangible and intangible personal property in the intestate estate to the extent that the personal property is available for distribution. The personal property distributed to the surviving spouse, other than cash, shall be valued at the appraised value.

Before tangible and intangible personal property is transferred to the surviving spouse in payment or part payment of the specific monetary share, the administrator or executor shall file an application that includes an inventory of the personal property intended to be distributed in kind to the surviving spouse, together with a statement of the appraised value of each item of personal property included. The court shall examine the application and make a finding of the amount of personal property to be distributed to the surviving spouse, and shall order that the personal property be distributed to the surviving spouse. The court concurrently shall make a finding of the amount of money that remains due and payable to the surviving spouse in satisfaction of the specific monetary share to which the surviving spouse is entitled under division (B) or, (C), OR (D) of section 2105.06 of the Revised Code. Any amount that remains due and payable shall be a charge on the title to any real property in the estate but the charge does not bear interest. This charge may be conveyed or released in the same manner as any other interest in real estate and may be enforced by foreclosure or any other appropriate remedy.

Sec. 2106.13 2106.23. (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 2106.27 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 2106.27 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.

Sec. 2106.15 2106.24. A surviving spouse may remain in the mansion house free of charge for one year, except that such real property may be sold within that time for the payment of debts of the decedent. If the real property is so sold, the surviving spouse shall be compensated from the estate to the extent of the fair rental value for the unexpired term, such AND THE compensation to have HAS the same priority in payment of debts of estates THE ESTATE as the allowance for support made to the surviving spouse, minor children, or surviving spouse and minor children of the decedent under section 2106.13 2106.23 of the Revised Code.

Sec. 2106.16 2106.25. A surviving spouse, even though acting as executor or administrator, may purchase the following property, if left by the decedent, and if not specifically devised or bequeathed:

(A) The decedent's interest in the mansion house, including the decedent's title in the parcel of land on which the mansion house is situated and lots or farm land adjacent to the mansion house and used in conjunction with it as the home of the decedent, and the decedent's title in the household goods contained in the mansion house, at the appraised value as fixed by the appraisers;

(B) Except for any AN automobile that passes to the surviving spouse of the decedent under division (A) of section 2106.18 2106.27 of the Revised Code, any other real or personal property of the decedent not exceeding, with the decedent's interest in the mansion house and the decedent's title in the land used in conjunction with it, and the decedent's title in the household goods the spouse elects to purchase, one-third of the gross appraised value of the estate, at the appraised value as fixed by the appraisers.

A spouse desiring to exercise this right of purchase with respect to personal property shall file in the probate court an application setting forth an accurate description of the personal property and the election of the spouse to purchase it at the appraised value. No notice is required for the court to hear the application insofar as it pertains to household goods contained in the mansion house. If the application includes other personal property, the court shall cause a notice of the time and place of the hearing of the application with respect to the other personal property to be given to the executor or administrator, the heirs or beneficiaries interested in the estate, and to any other interested persons as the court determines.

A spouse desiring to exercise this right of purchase with respect to an interest in real property shall file in the court a petition containing an accurate description of the real property and naming as defendants the executor or administrator, the persons to whom the real property passes by inheritance or residuary devise, and all mortgagees and other lienholders whose claims affect the real property or any part of it. Spouses of defendants need not be made defendants. The petition shall set forth the election of the surviving spouse to purchase the interest in real property at the appraised value and shall contain a prayer accordingly. A summons upon that petition shall be issued and served on the defendants in the same manner as provided for service of summons in actions to sell real property to pay debts.

No hearing on the application or petition shall be held until the inventory is approved. On the hearing of the application or petition, the finding of the court shall be FIND in favor of the surviving spouse, unless it appears that the appraisement was made as a result of collusion or fraud or that it is so manifestly inadequate that a sale at that price would unconscionably prejudice the rights of the parties in interest or creditors. The action of the court shall not be held to prejudice the rights of lienholders.

Upon a finding in favor of the surviving spouse, the court shall make an entry fixing the terms of payment to the executor or administrator for the property, having regard for the rights of creditors of the estate, and ordering the executor or administrator, or a commissioner who may be appointed and authorized for the purpose, to transfer and convey the property to the spouse upon compliance with the terms fixed by the court. If the court, having regard for the amount of property to be purchased, its appraised value, and the distribution to be made of the proceeds arising from the sale, finds that the original bond given by the executor or administrator is sufficient, the court may dispense with the giving of additional bonds. If the court finds that the original bond is insufficient, as a condition to FOR THE transfer and conveyance, the court shall require the executor or administrator to execute an additional bond in an amount as THAT the court may fix, with proper surety, conditioned and payable as provided in section 2127.27 of the Revised Code. This section does not prevent the court from ordering THE transfer and conveyance without bond in cases where IN WHICH the will of a testator provides that the executor need not give bond. The executor or administrator, or a commissioner, then shall execute and deliver to the surviving spouse a proper bill of sale or deed, as the case may be, for the property, and shall make a return to the court.

The death of the surviving spouse prior to the filing of the court's entry fixing the terms of payment for property elected to be purchased shall nullify the election. The real or personal property then shall be free of the right granted in this section.

The application or petition provided for in this section shall not be filed prior to filing the inventory required by section 2115.02 of the Revised Code or later than one month after the approval of that inventory. Failure to file an application or petition within that time nullifies the election with respect to the property required to be included, and the real or personal property then shall be free of the right granted in this section.

Sec. 2106.17 2106.26. (A) As used in this section:

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

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

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

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

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

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

Sec. 2106.18 2106.27. (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 2106.26 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 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 2106.25 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. 2106.19 2106.28. (A) Upon the death of a married resident who owned at least one watercraft, one outboard motor, or one of each at the time of death, the interest of the deceased spouse in one watercraft, one outboard motor, or one of each that is not otherwise specifically disposed of by testamentary disposition and that is selected by the surviving spouse immediately shall pass to the surviving spouse upon receipt by the clerk of the court of common pleas of both of the following:

(1) The title executed by the surviving spouse;

(2) An affidavit sworn by the surviving spouse stating the date of the decedent's death, a description of the watercraft, outboard motor, or both, its or their approximate value, and that the watercraft, outboard motor, or both are not disposed of by testamentary disposition.

The watercraft, outboard motor, or both shall not be considered an estate asset and shall not be included and stated in the estate inventory.

Transfer of a decedent's interest under this division does not affect the existence of any lien against a watercraft or outboard motor so transferred.

(B) Except for a watercraft, outboard motor, or both transferred as provided in division (A) of this section, the executor or administrator may transfer title to a watercraft or outboard motor in the manner provided for transfer of an automobile under divisions (B) and (C) of section 2106.18 2106.27 of the Revised Code.

Sec. 2106.20 2106.31. A surviving spouse is entitled to a reimbursement from the estate of the deceased spouse for funeral expenses, if paid by the surviving spouse, to the extent that the rights of other creditors of the estate will not be prejudiced by the reimbursement.

Sec. 2106.22 2106.32. Any antenuptial or AGREEMENT, separation agreement, OR WAIVER PURSUANT TO SECTION 2106.13 of the Revised Code to which a decedent was a party is valid unless an action to set it aside is commenced within four SIX months after the appointment DATE of the executor or administrator of the estate DEATH of the decedent, or unless, within the four-month period, the validity of the agreement otherwise is attacked.

Sec. 2106.24 2106.36. In addition to the rights provided in this chapter, a surviving spouse of a decedent who died testate or intestate is entitled to any other rights prescribed in other chapters of the Revised Code, including, but not limited to, any dower rights under Chapters 2103. and 5305. of the Revised Code.

Sec. 2107.63. A testator may by will devise, bequeath, or appoint real or personal property or any interest in real or personal property to a trustee of a trust that is evidenced by a written instrument signed by the testator or any other settlor either before or on the same date of the execution of the will of the testator, that is identified in the will, and that has been signed, or is signed at any time after the execution of the testator's will, by the trustee or trustees identified in the will or their successors or by any other person lawfully serving, by court appointment or otherwise, as a trustee.

The property or interest so devised, bequeathed, or appointed to the trustee shall become a part of the trust estate, shall be subject to the jurisdiction of the court having jurisdiction of the trust, and shall be administered in accordance with the terms and provisions of the instrument creating the trust, including, unless the will specifically provides otherwise, any amendments or modifications of the trust made in writing before, concurrently with, or after the making of the will and prior to the death of the testator. The termination of the trust, or its entire revocation prior to the testator's death, shall invalidate the devise, bequest, or appointment to the trustee.

This section shall not affect any of the rights accorded to a surviving spouse under section 2106.01 2106.02 of the Revised Code. This section applies, and shall be construed as applying, to the wills of decedents who die on or after the effective date of this amendment, regardless of the date of the execution of their wills.

Sec. 2109.32. Every fiduciary's account required by section 2109.30 of the Revised Code shall be set for hearing before the probate court. The hearing on the account shall be set not earlier than thirty days after the filing of the account.

At the hearing upon an account, the court shall inquire into, consider, and determine all matters relative to the account and the manner in which the fiduciary has executed his THE FIDUCIARY'S trust, including the investment of trust funds, and may order the account approved and settled or make any other order as THAT the court considers proper. If, at the hearing upon an account, the court finds that the fiduciary has fully and lawfully administered the estate or trust and has distributed the assets of the estate or trust in accordance with the law or the instrument governing distribution, as shown in the account, the court shall order the account approved and settled and may order the fiduciary discharged.

The probate court shall not approve the final account of any executor or administrator until the following events have occurred:

(A) Three months have passed since the death of the decedent;

(B) The surviving spouse has filed an election to take under or against the will A PETITION FOR THE ELECTIVE SHARE UNDER SECTION 2106.11 of the Revised Code, or the time for making FILING the election PETITION has expired.

Sec. 2109.67. (A) Unless the will otherwise provides and subject to division (B) of this section, all expenses incurred in connection with the settlement of a decedent's estate, including debts, funeral expenses, estate taxes, penalties concerning taxes, allowances to a surviving spouse, minor children, or both, including, but not limited to, the allowance for support under section 2106.13 2106.23 of the Revised Code, fees of attorneys and personal representatives, and court costs shall be charged against the principal of the estate.

(B) Unless the will otherwise provides, income from the assets of a decedent's estate after the death of the testator and before distribution, including income from property used to discharge liabilities, shall be determined in accordance with the rules applicable to a trustee under Chapter 1340. of the Revised Code and distributed as follows:

(1) To specific legatees and devisees, the income from the property bequeathed or devised to them respectively, less property taxes, ordinary repairs, interest, and other expenses of management and operation of the property, and an appropriate portion of taxes imposed on income, excluding taxes on capital gains, income in respect of a decedent, and other items allocable to principal, which accrue during the period of administration;

(2) To all other legatees, except as provided in division (B)(3) of this section, the balance of the income, less the balance of property taxes, ordinary repairs, interest, and other expenses of management and operation of all property from which the estate is entitled to income, and taxes imposed on income, excluding taxes on capital gains, income in respect of a decedent, and other items allocable to principal, which accrue during the period of administration, in proportion to their respective interests in the undistributed assets of the estate, computed at times of distribution on the basis of inventory value;

(3) A legatee, other than the testator's surviving spouse, of a pecuniary legacy not in trust shall not be paid interest on the legacy, and the legacy LEGATEE shall not be entitled to receive any part of the income received by the estate during the period of administration as income on the legacy. A legacy to the testator's surviving spouse of a pecuniary amount shall carry with it a proportionate part of the income of the estate from the testator's death to the date of satisfaction, determined in accordance with division (B)(2) 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 2106.23 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 THAT IS 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 2106.23 of the Revised Code.

When IF 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 IF 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.

Sec. 2113.23. When IF letters of administration are revoked, when IF an executor or administrator, or administrator with the will annexed, is removed, resigns, or dies, when IF a will is declared invalid, or when IF an election to take under section 2105.06 SECTIONS 2106.02 AND 2106.11 of the Revised Code is made by or for a surviving spouse, all previous sales, leases, encumbrances, whether of real or personal property, made lawfully and in good faith by the executor or administrator, or administrator with the will annexed, and with good faith on the part of the purchasers, and all lawful acts done in the settlement of the estate or execution of the will shall be valid as to such THAT executor, administrator, OR administrator with the will annexed, THOSE purchasers for value in good faith, lessees for value in good faith, AND encumbrancers for value in good faith, all other parties dealing with said THAT fiduciary for value in good faith, and all parties lawfully claiming by, through or under any of them. But HOWEVER, the sums paid out or distributed to legatees or other distributees, when IF necessary for the proper execution of a will or administration of an estate, may be recovered from the persons receiving them.

Sec. 2113.53. At any time after the appointment of an executor or administrator, the executor or administrator may distribute to the beneficiaries entitled to assets of the estate under the will, if there is no action pending to set aside the will, or to the heirs entitled to assets of the estate by law, in cash or in kind, any part or all of the assets of the estate. Each beneficiary or heir is liable to return the assets, or the proceeds from the assets, if they are necessary to satisfy the ELECTIVE share of a surviving spouse who elects to take against the will MAKES AN ELECTION pursuant to section 2106.01 SECTIONS 2106.02 AND 2106.11 of the Revised Code, or to satisfy any claims against the estate. If any AN executor or administrator distributes any part of the assets of the estate before the expiration of the times described in division (E) (A) OR (B) of section 2106.01 2106.11 of the Revised Code for the making of an election by a surviving spouse, he THE EXECUTOR OR ADMINISTRATOR is personally liable to any surviving spouse who subsequently elects to take against the will MAKES AN ELECTION. If the executor or administrator distributes any part of the assets of the estate within three months after the death of the decedent, the executor or administrator is personally liable only to those claimants who present their claims within that three-month period. If the executor or administrator distributes any part of the assets of the estate more than three months but less than one year after the death of the decedent, the executor or administrator is personally liable only to those claimants who present their claims before the distribution. If the executor or administrator distributes any part of the assets of the estate more than one year after the death of the decedent, he THE EXECUTOR OR ADMINISTRATOR is personally liable only to those claimants who present their claims within one year after the death of the decedent. The executor or administrator shall be liable only to the extent a claim is finally allowed.

The executor or administrator shall be liable only to the extent that the sum of the remaining assets of the estate and the assets returned by the beneficiaries or heirs is insufficient to satisfy the ELECTIVE share of the surviving spouse and to satisfy the claims against the estate. The executor or administrator shall not be liable in any case for an amount greater than the value of the estate that existed at the time that the distribution of assets was made and that was subject to the spouse's ELECTIVE share or to the claims.

Any AN executor or administrator may provide for the payment of rejected claims or claims in suit by setting aside a sufficient amount of the assets of the estate for paying the claims. The assets shall be set aside for the payment of the claims in a manner approved by the probate court. Each claimant for whom assets are to be set aside shall be given notice, in the manner as THAT the court shall order, of the hearing upon the application to set aside assets and shall have the right to be fully heard as to the nature and amount of the assets to be set aside for payment of his THE claim and as to all other conditions in connection with the claim. In any case in which the executor or administrator may set aside assets as provided in this section, the court, upon its own motion or upon application of the executor or administrator, as a condition precedent to any distribution, may require any beneficiary or heir to give a bond to the state with surety approved and in an amount fixed by the court, conditioned to secure the return of the assets to be distributed, or the proceeds from the assets or as much of the assets as may be necessary to satisfy the claims that may be recovered against the estate, and to indemnify the executor or administrator against loss and damage on account of such THE distribution. The bond may be in addition to the assets to be set aside or partially or wholly in lieu of the assets, as the court shall determine.

Sec. 2113.54. When five months have expired after the appointment of an executor or administrator and the surviving spouse has made an election under section 2106.01 SECTIONS 2106.02 AND 2106.11 of the Revised Code, a legatee or distributee may apply to the probate court for an order requiring the executor or administrator to distribute the assets of the estate, either in whole or in part, in cash or in kind. Upon notice to the executor or administrator, the court shall inquire into the condition of the estate, and, if all claims have been paid, or adequate provision has been or can be made for their payment, the court shall make such AN order with reference to distribution of the estate as THAT the condition of the estate and the protection of all parties interested in the estate may demand. The order of the court shall provide that assets be set aside for the payment of claims rejected within two months or in suit, and each claimant for whom assets are to be set aside shall be entitled to be fully heard as to the nature and amount of the assets to be set aside for payment of his THE claim, and as to all other conditions in connection with the claim. Each legatee or distributee receiving distribution from the estate shall be liable to return the assets distributed to him THE LEGATEE OR DISTRIBUTEE, or the proceeds from the assets, if they are necessary to pay such THOSE claims. The court, upon its own motion or upon application of the executor or administrator, as a condition precedent to any distribution, may require any legatee or distributee to give bond to the state with surety approved and in an amount fixed by the court, conditioned as provided in section 2113.53 of the Revised Code or as may be directed by the court. Such THE bond may be in addition to the assets to be set aside or partially or wholly in lieu of those assets, as the court shall determine.

Sec. 2113.86. (A) Unless a will or another governing instrument otherwise provides, and except as otherwise provided in this section, a tax shall be apportioned equitably in accordance with the provisions of this section among all persons interested in an estate in proportion to the value of the interest of each person as determined for estate tax purposes.

(B) Except as otherwise provided in this division, any tax that is apportioned against a gift made in a clause of a will other than a residuary clause or in a provision of an inter vivos trust other than a residuary provision, shall be reapportioned to the residue of the estate or trust. It shall be charged in the same manner as a general administration expense. However, when a portion of the residue of the estate or trust is allowable as a deduction for estate tax purposes, the tax shall be reapportioned to the extent possible to the portion of the residue that is not so allowable.

(C)(1) A tax shall not be apportioned against an interest that is allowable as an estate tax marital or charitable deduction, except to the extent that the interest is a part of the residue of an estate or trust against which tax is reapportioned pursuant to division (B) of this section.

(2) Estate tax of this state or another jurisdiction shall not be reapportioned against an interest that is allowable as a deduction for federal estate tax purposes, to the extent that there is other property in the estate or trust that is not allowable as a deduction for federal estate tax purposes and against which estate tax of this state or another jurisdiction can be apportioned.

(D) A tax shall not be apportioned against property that passes to a surviving spouse as an elective share under section 2106.01 2106.02 of the Revised Code or as an intestate share under section 2105.06 of the Revised Code, to the extent that there is other property in the estate that is not allowable as a deduction for estate tax purposes against which the tax can be apportioned.

(E)(1) Any federal estate tax credit for state or foreign death taxes on property that is includible INCLUDABLE in an estate for federal estate tax purposes, shall inure to the benefit of the persons chargeable with the payment of the state or foreign death taxes in proportion to the amount of the taxes paid by each person, but any federal estate tax credit for state or foreign death taxes inuring to the benefit of a person cannot exceed the federal estate tax apportioned to that person.

(2) Any federal estate tax credit for gift taxes paid by a donee of a gift shall inure to the benefit of that donee for purposes of this section.

(3) Credits against tax not covered by division (E)(1) or (2) of this section shall be apportioned equitably among persons in the manner in which the tax is apportioned among them.

(F) Any additional estate tax that is due because a qualified heir has disposed of qualified farm property in a manner not authorized by law or ceased to use any part of the qualified farm property for a qualified use, shall be apportioned against the interest of the qualified heir.

(G) If both a present interest and a future interest in property are involved, a tax shall be apportioned entirely to the principal. This shall be the case even if the future interest qualifies for an estate tax charitable deduction, even if the holder of the present interest also has rights in the principal, and even if the principal is otherwise exempt from apportionment.

(H) Penalties shall be apportioned in the same manner as a tax, and interest on tax shall be apportioned to the income of the estate or trust, unless a court directs a different apportionment of penalties or interest based on a finding that special circumstances make an apportionment as provided in this division inequitable.

(I) If any part of an estate consists of property, the value of which is included in the gross estate of the decedent by reason of section 2044 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 2044, as amended, or of section 5731.131 of the Revised Code, the estate is entitled to recover from the persons holding or receiving the property any amount by which the estate tax payable exceeds the estate tax that would have been payable if the value of the property had not been included in the gross estate of the decedent. This division does not apply if a decedent provides otherwise in his THE DECEDENT'S will or another governing instrument and the will or instrument refers to either section mentioned in this division or to qualified terminable interest marital deduction property.

Sec. 2115.16. Upon the filing of the inventory required by section 2115.02 of the Revised Code, the probate court forthwith shall set a day, not later than one month after the day the inventory was filed, for a hearing on the inventory.

The executor or administrator may serve notice of the hearing, or may cause the notice to be served, upon any person who is interested in the estate. The probate court, after notice to the executor or administrator, either upon the motion of any interested party for good cause shown or at its own instance, may order that notice of the hearing is to be served upon persons THAT the court designates.

For good cause, the hearing may be continued for the time that the court considers reasonable. Exceptions to the inventory or to the allowance for support provided by section 2106.13 2106.23 of the Revised Code may be filed at any time prior to five days before the date set for the hearing or the date to which the hearing has been continued by any person interested in the estate or in any of the property included in the inventory, but the time limit for the filing of exceptions shall not apply in case of fraud or concealment of assets. When exceptions are filed, notice of them and the time of the hearing on them forthwith shall be given to the executor or administrator and his THE attorney OF THE EXECUTOR OR ADMINISTRATOR by certified mail or by personal service, unless the notice is waived. At the hearing, the executor or administrator and any witness may be examined under oath. The court shall enter its finding on the journal and tax the costs as may be equitable.

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

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

(B)(2) Except as provided in section 2117.251 of the Revised Code, an amount, not exceeding two thousand dollars, for funeral and burial expenses that are included in the bill of a funeral director, and funeral expenses other than those in the bill of a funeral director that are approved by the probate court;

(C)(3) The allowance for support made to the surviving spouse, minor children, or both under section 2106.13 2106.23 of the Revised Code;

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

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

(F)(6) Except as provided in section 2117.251 of the Revised Code, if the total bill of a funeral director for funeral and burial expenses exceeds two thousand dollars, then, in addition to the amount described in division (B)(A)(2) of this section, an amount, not exceeding one thousand dollars, for funeral and burial expenses that are included in the bill and that exceed two thousand dollars;

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

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

(I)(9) Except as provided in section 2117.251 of the Revised Code, other debts for which claims have been presented and finally allowed.

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

(C) Chapters 2113. to 2125. of the Revised Code, relating to the manner in which and the time within which claims shall be presented, shall apply to claims set forth in divisions (B)(A)(2), (F)(6), and (H)(8) of this section. Claims for an expense of administration or for the allowance for support need not be presented. The executor or administrator shall pay debts included in divisions (D)(A)(4) and (G)(7) of this section, of which he THE EXECUTOR OR ADMINISTRATOR has knowledge, regardless of presentation.

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

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

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


Sec. 2117.251. A claim under the bill of a funeral director pursuant to section 2117.25 of the Revised Code arises subsequent to the death of the decedent and is not in satisfaction of a personal obligation of the individual during the individual's lifetime. If a decedent during the decedent's lifetime has purchased an irrevocable preneed funeral contract pursuant to section 1109.75 of the Revised Code, then those provisions of section 2117.25 of the Revised Code that relate to the bill of a funeral director, including divisions (B)(A)(2), (F)(6), and (I)(9) of that section, do not apply to the estate of the decedent and the estate is not liable for the funeral expenses of the decedent.

Sec. 2127.02. As soon as an executor or administrator ascertains that the personal property in his THE hands OF THE EXECUTOR OR ADMINISTRATOR is insufficient to pay all the debts of the decedent, together with the allowance for support to the surviving spouse, minor children, or surviving spouse and minor children of the decedent as provided in section 2106.13 2106.23 of the Revised Code, and the costs of administering the estate, he THE EXECUTOR OR ADMINISTRATOR shall commence a civil action in the probate court for authority to sell the decedent's real property.

Sec. 2127.03. When IF by operation of law or the provisions of a will, a legacy is effectual to charge real property, and the personal property is insufficient to pay the legacy, together with all the debts, the allowance to the surviving spouse, minor children, or surviving spouse and minor children as provided in section 2106.13 2106.23 of the Revised Code, and the costs of administering the estate, the executor, administrator, or administrator with the will annexed shall commence a civil action in the probate court for authority to sell the real property so charged.

If the executor, administrator, or administrator with the will annexed fails to commence the action mentioned in this section or section 2127.02 of the Revised Code, the probate court in which letters testamentary have been granted, upon its own motion or upon motion by a creditor or legatee, shall order the executor, administrator, or administrator with the will annexed to commence such an action, and proceed in the manner prescribed in this chapter.

Sec. 2127.04. (A) With the consent of all persons entitled to share in an estate upon distribution, the executor, administrator, or administrator with the will annexed may, and upon the request of these persons shall, commence an action in the probate court for authority to sell any part or all of the decedent's real estate, even though THE REAL ESTATE IS not required to be sold to pay debts or legacies. A guardian may make such a request UNDER THIS DIVISION, or give consent, on behalf of his THE GUARDIAN'S ward.

(B) An executor, administrator, or administrator with the will annexed may commence an action in the probate court, on his THE EXECUTOR OR ADMINISTRATOR'S own motion, to sell any part or all of the decedent's real estate, even though it THE REAL ESTATE is not required to be sold to pay debts or legacies. The court shall not issue an order of sale in the action unless one of the following categories SPECIFIED IN DIVISIONS (B)(1)(a), (b), AND (c), (B)(2)(a), (b), AND (c), AND (B)(3) OF THIS SECTION applies:

(1)(a) At least fifty per cent of all the persons interested in the real estate proposed to be sold have consented to the sale; and, prior.

(b) PRIOR to the issuance of the order, no written objection is filed with the court by any person or persons who hold aggregate interests in the interest of the decedent in the real estate proposed to be sold, that total in excess of twenty-five per cent; and the.

(c) THE court determines that the sale is in the best interest of the decedent's estate.

(2)(a) No person's interest in the interest of the decedent in the real estate proposed to be sold exceeds ten per cent; and, prior.

(b) PRIOR to the issuance of the order, no written objection is filed with the court by any person or persons who hold aggregate interests in the interest of the decedent in the real estate proposed to be sold, that total in excess of twenty-five per cent; and the.

(c) THE court determines that the sale is in the best interest of the decedent's estate.

(3) The real estate proposed to be sold escheats to the state under division (J)(K) of section 2105.06 of the Revised Code.

(C) Notwithstanding any provision of the Revised Code, an executor, administrator, or administrator with the will annexed shall commence an action in the probate court to sell any part or all of the decedent's real estate if any person who is entitled to inherit all or part of the real estate cannot be found after a due and diligent search. The court shall not issue an order of sale in the action unless the sale is in the best interest of the person who cannot be found and in the best interest of the decedent's estate.

If a sale is ordered under this division, the costs of its administration shall be taken from the proceeds of the sale.

(D) A surviving spouse who is an executor or administrator of the decedent spouse's estate is not disqualified, by reason of being executor or administrator, as a person to whom a parcel of real estate may be sold pursuant to this section.

Sec. 2127.31. An order to sell the real property of a decedent shall not be granted in an action by an executor or administrator, if, after the action is commenced and before the order of sale is granted, any person interested in the estate gives bond to the executor or administrator in a sum with sureties approved by the probate court, conditioned to pay all debts and legacies found due from the estate, the charges of administration, and the allowance for support to the surviving spouse, minor children, or surviving spouse and minor children of the decedent as provided in section 2106.13 2106.23 of the Revised Code, insofar as the personal property of the decedent is insufficient. If the bond is not given until after the order of sale is granted, and the executor or administrator in reliance on the bond abates the action, the bond shall be binding upon the obligors, and may be enforced as though given prior to the granting of the order of sale.

Sec. 2127.41. If, after the institution of proceedings for the partition of the real property of a decedent, it is found that the assets in the hands of the executor or administrator probably are insufficient to pay the debts of the estate, together with the allowance for support of the surviving spouse, minor children, or surviving spouse and minor children as provided in section 2106.13 2106.23 of the Revised Code, the expenses of administration, and the legacies that are a charge upon the real property, the executor or administrator shall make a written statement to the probate court of the assets, indebtedness, expenses, and legacies, and the court forthwith shall ascertain the amount necessary to pay the debts, expenses, and legacies and give a certificate of the amount to the executor or administrator.

The executor or administrator then shall present the certificate to the court in which the proceedings for partition are or have been pending, and, on his THE motion OF THE EXECUTOR OR ADMINISTRATOR, the court shall order the amount named in the certificate to be paid over to the executor or administrator out of the proceeds of the sale of the premises, if thereafter they are sold or already have been sold. This section does not prohibit an executor or administrator from proceeding to sell real property belonging to the estate for the payment of debts or legacies, although it has been sold on partition or otherwise, or the proceeds of the sale have been fully distributed.

Sec. 2129.07. (A) An authenticated copy of a will executed, proved, and allowed in a country other than the United States and territories of the United States, and the probate of that will shall be produced by the executor, or by a person interested in the will, to the probate court of the county in which there is any estate upon which the will may operate. The court then shall continue the application to admit it to probate for two months. Notice of the filing of the application shall be given to all persons interested in the will, in a public newspaper published in or in general circulation in the county in which the application is made, at least three weeks consecutively. The first publication shall be at least forty days before the time set for the final hearing of the application. If on the final hearing, it appears to the court that the instrument ought to SHOULD be allowed in this state, it shall order the copy to be filed and recorded. The will, and the probate and record of it, then shall have the same effect as if the will originally had been proved and allowed in that court.

(B) This section does not give effect to the will of an alien different from that which it would have had if originally proved and allowed in this state.

(C) When the copy of the will has been filed and recorded, and when IF no ancillary administration proceedings have been had or are being had in this state, sections 2106.01 to 2106.08 2106.14 of the Revised Code, relating to the election of a surviving spouse, shall apply IN the same MANNER as in the case of resident decedents, except that an election under section 2106.01 SECTIONS 2106.02 AND 2106.11 of the Revised Code shall not be made subject to division (E)(A) OR (B) of that section 2106.11 of the Revised Code, but instead shall be made at any time after the death of a decedent but not later than six months after the recording of the copy of the will.

Sec. 2329.83. Sections 2327.01 and 2327.02 and Chapters 2329. and 2331. of the Revised Code do not impair the right of contingent or vested dower, the right to remain in the mansion house set forth in section 2106.15 2106.24 of the Revised Code, or the mode provided by law for enforcing those rights.

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

(A) If a statutory merger or consolidation results in the transfer of ownership of a motor vehicle from a constituent corporation to the surviving corporation, or if the incorporation of a proprietorship or partnership results in the transfer of ownership of a motor vehicle from the proprietorship or partnership to the corporation, the registration shall be continued upon the filing by the surviving or new corporation, within thirty days of such THE transfer, of an application for an amended certificate of registration, unless such THAT registration is prohibited by division (D) of section 2935.27, division (A) of section 2937.221, division (B) of section 4507.168, or division (B)(1) of section 4521.10 of the Revised Code. The application shall be accompanied by a service fee of two dollars and twenty-five cents, a transfer fee of one dollar, and the original certificate of registration. Upon a proper filing, the registrar of motor vehicles shall issue an amended certificate of registration in the name of the new owner.

(B) If the death of the owner of a motor vehicle results in the transfer of ownership of the motor vehicle to the surviving spouse of the owner or if a motor vehicle is owned by two persons under joint ownership with right of survivorship established under section 2106.17 2106.26 of the Revised Code and one of those persons dies, the registration shall be continued upon the filing by the surviving spouse of an application for an amended certificate of registration, unless such THAT registration is prohibited by division (D) of section 2935.27, division (A) of section 2937.221, division (A) of section 4503.13, division (B) of section 4507.168, or division (B)(1) of section 4521.10 of the Revised Code. The application shall be accompanied by a service fee of two dollars and twenty-five cents, a transfer fee of one dollar, the original certificate of registration, and, in relation to a motor vehicle that is owned by two persons under joint ownership with right of survivorship established under section 2106.17 2106.26 of the Revised Code, by a copy of the certificate of title that specifies that the vehicle is owned under joint ownership with right of survivorship. Upon a proper filing, the registrar shall issue an amended certificate of registration in the name of the surviving spouse.

(C) If the original owner of a motor vehicle that has been transferred makes application for the registration of another motor vehicle at any time during the remainder of the registration period for which the transferred motor vehicle was registered, the owner, unless such THAT registration is prohibited by division (D) of section 2935.27, division (A) of section 2937.221, division (A) of section 4503.13, division (E) of section 4503.234, division (B) of section 4507.168, or division (B)(1) of section 4521.10 of the Revised Code, may file an application for transfer of the registration and, where IF applicable, the license plates, accompanied by a service fee of two dollars and twenty-five cents, a transfer fee of one dollar, and the original certificate of registration. The transfer of the registration and, where IF applicable, the license plates from the motor vehicle for which they originally were issued to a succeeding motor vehicle purchased by the same person in whose name the original registration and license plates were issued shall be done within a period not to exceed thirty days. During that thirty-day period, the license plates from the motor vehicle for which they originally were issued may be displayed on the succeeding motor vehicle, and the succeeding motor vehicle may be operated on the public roads and highways in this state.

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

(D) The owner of a commercial car having a gross vehicle weight or combined gross vehicle weight of more than ten thousand pounds may transfer the registration of that commercial car to another commercial car the owner owns without transferring ownership of the first commercial car, unless registration of the second commercial car is prohibited by division (D) of section 2935.27, division (A) of section 2937.221, division (A) of section 4503.13, division (B) of section 4507.168, or division (B)(1) of section 4521.10 of the Revised Code. At any time during the remainder of the registration period for which the first commercial car was registered, the owner may file an application for the transfer of the registration and, where IF applicable, the license plates, accompanied by a service fee of two dollars and twenty-five cents, a transfer fee of one dollar, and the certificate of registration of the first commercial car. The amount of any tax due or credit to be allowed for a transfer of registration under this division shall be computed in accordance with division (C) of this section.

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

(E) Upon application to the registrar or a deputy registrar, a person who owns or leases a motor vehicle may transfer special license plates assigned to that vehicle to any other vehicle that the person owns or leases or that is owned or leased by the person's spouse. The application shall be accompanied by a service fee of two dollars and twenty-five cents, a transfer fee of one dollar, and the original certificate of registration. As appropriate, the application also shall be accompanied by a power of attorney for the registration of a leased vehicle and a written statement releasing the special plates to the applicant. Upon a proper filing, the registrar or deputy registrar shall assign the special license plates to the motor vehicle owned or leased by the applicant and issue a new certificate of registration for that motor vehicle.

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

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

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

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

The application for a certificate of title shall be accompanied by the fee prescribed in section 4505.09 of the Revised Code; and if a certificate of title previously has been issued for the motor vehicle in this state, it shall be accompanied by that certificate of title duly assigned, unless otherwise provided in this chapter. If a certificate of title previously has not been issued for the motor vehicle in this state, the application, unless otherwise provided in this chapter, shall be accompanied by a manufacturer's or importer's certificate or by a certificate of title of another state from which the motor vehicle was brought into this state. If the application refers to a motor vehicle last previously registered in another state, the application also shall be accompanied by the physical inspection certificate required by section 4505.061 of the Revised Code. If the application is made by two persons regarding a motor vehicle in which they wish to establish joint ownership with right of survivorship they may do so as provided in section 2106.17 2106.26 of the Revised Code. The clerk shall retain the evidence of title presented by the applicant and on which the certificate of title is issued. The clerk shall use reasonable diligence in ascertaining whether or not the facts in the application are true by checking the application and documents accompanying it with the records of motor vehicles in the clerk's office; if satisfied that the applicant is the owner of the motor vehicle and that the application is in the proper form, the clerk, within five business days after the application is filed, shall issue a certificate of title over the clerk's signature and sealed with the clerk's seal. For purposes of the transfer of a certificate of title, if the clerk is satisfied that the secured party has duly discharged a lien notation, but has not canceled the lien notation with the clerk of the county of origin, the clerk may cancel the lien notation on the automated title processing system and notify the clerk of the county of origin.

In the case of the sale of a motor vehicle to a general buyer or user by a dealer, by a motor vehicle leasing dealer selling the motor vehicle to the lessee or, in a case in which the leasing dealer subleased the motor vehicle, the sublessee, at the end of the lease agreement or sublease agreement, or by a manufactured home broker, the certificate of title shall be obtained in the name of the buyer by the dealer, leasing dealer, or the manufactured home broker, as the case may be, upon application signed by the buyer. The certificate of title shall be issued within five business days after the application for title is filed with the clerk. If the buyer of the motor vehicle previously leased the motor vehicle and is buying the motor vehicle at the end of the lease pursuant to that lease, the certificate of title shall be obtained in the name of the buyer by the motor vehicle leasing dealer who previously leased the motor vehicle to the buyer or by the motor vehicle leasing dealer who subleased the motor vehicle to the buyer under a sublease agreement.

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

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

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

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

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

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

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

(2) Division (C)(1) of this section does not require the giving of information concerning the odometer and odometer reading of a motor vehicle when ownership of a motor vehicle is being transferred as a result of a bequest, under the laws of intestate succession, to a surviving spouse pursuant to section 2106.17 2106.26, 2106.18 2106.27, or 4505.10 of the Revised Code, or in connection with the creation of a security interest.

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

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

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

Any person who presents payment that is returned or dishonored for any reason is liable to the clerk for payment of a penalty over and above the amount of the taxes due. The clerk shall determine the amount of the penalty, which shall be no greater than that amount necessary to compensate the clerk for banking charges, legal fees, or other expenses incurred by the clerk in collecting the returned or dishonored payment. The remedies and procedures provided in this section are in addition to any other available civil or criminal remedies. Subsequently collected penalties, poundage, and title fees, less any title fee due the state, from returned or dishonored payments collected by the clerk shall be paid into the certificate of title administration fund. Subsequently collected taxes, less poundage, shall be sent by the clerk to the treasurer of state at the next scheduled periodic remittance of tax payments, with such information as the commissioner may require. The clerk may abate all or any part of any penalty assessed under this division.

(F) In the following cases, the clerk shall accept for filing such THE application PURSUANT TO THIS SECTION and shall issue a certificate of title without requiring payment or evidence of payment of the tax:

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

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

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

(4) When the purchaser is the federal government;

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

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

The clerk shall forward all payments of taxes, less poundage fee, to the treasurer of state in a manner to be prescribed by the tax commissioner and shall furnish such information to the commissioner as the commissioner requires.

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

(H) The clerk shall accept for filing, pursuant to Chapter 5739. of the Revised Code, an application for a certificate of title for a manufactured home or mobile home without requiring payment of any tax pursuant to section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised Code, or a receipt issued by the tax commissioner showing payment of the tax. The applicant shall pay to the clerk a fee of five dollars for each certificate of title issued by the clerk for a manufactured or mobile home. The clerk shall credit the fee to the county title administration fund, and the fee shall be used to pay the expenses of archiving such THOSE certificates pursuant to division (A) of section 4505.08 and division (H)(3) of section 4505.11 of the Revised Code. The tax commissioner shall administer any tax on a manufactured or mobile home pursuant to Chapters 5739. and 5741. of the Revised Code.

Sec. 4505.10. (A) In the event of the transfer of ownership of a motor vehicle by operation of law, as upon inheritance, devise or bequest, order in bankruptcy, insolvency, replevin, or execution sale, a motor vehicle is sold to satisfy storage or repair charges, or repossession is had upon default in performance of the terms of a security agreement as provided in Chapter 1309. of the Revised Code, the clerk of the court of common pleas of the county in which the last certificate of title to the motor vehicle was issued, upon the surrender of the prior certificate of title or the manufacturer's or importer's certificate, or, when that is not possible, upon presentation of satisfactory proof to the clerk of ownership and rights of possession to the motor vehicle, and upon payment of the fee prescribed in section 4505.09 of the Revised Code and presentation of an application for A certificate of title, may issue to the applicant a certificate of title to the motor vehicle. Only an affidavit by the person or agent of the person to whom possession of the motor vehicle has passed, setting forth the facts entitling the person to the possession and ownership, together with a copy of the journal entry, court order, or instrument upon which the claim of possession and ownership is founded, is satisfactory proof of ownership and right of possession. If the applicant cannot produce that proof of ownership, the applicant may apply directly to the registrar of motor vehicles and submit the evidence the applicant has, and the registrar, if the registrar finds the evidence sufficient, then may authorize the clerk to issue a certificate of title. If, from the records in the office of the clerk, there appears to be any lien on the motor vehicle, the certificate of title shall contain a statement of the lien unless the application is accompanied by proper evidence of its extinction.

(B) The clerk shall transfer a decedent's interest in one or two automobiles to the surviving spouse of the decedent, as provided in section 2106.18 2106.27 of the Revised Code, upon receipt of the title or titles. An affidavit executed by the surviving spouse shall be submitted to the clerk with the title or titles. The affidavit shall give the date of death of the decedent, shall state that each automobile for which the decedent's interest is to be so transferred is not disposed of by testamentary disposition, and shall provide an approximate value for each automobile selected to be transferred by the surviving spouse. The affidavit ALSO shall also contain a description for OF each automobile for which the decedent's interest is to be so transferred. The transfer does not affect any liens upon any automobile for which the decedent's interest is so transferred.

(C) Upon the death of one of the persons who have established joint ownership with right of survivorship under section 2106.17 2106.26 of the Revised Code in a motor vehicle, and upon presentation to the clerk of the title and the certificate of death of the decedent, the clerk shall transfer title to the motor vehicle to the survivor. The transfer does not affect any liens upon any motor vehicle so transferred.

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

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

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

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

(D) "Transfer" means to change ownership of a motor vehicle by purchase, by gift, or, except as otherwise provided in this division, by any other means. A "transfer" does not include a change of ownership as a result of a bequest, under the laws of intestate succession, as a result of a surviving spouse's actions pursuant to section 2106.18 2106.27 or 4505.10 of the Revised Code, as a result of the operation of section 2106.17 2106.26 of the Revised Code, or in connection with the creation of a security interest.

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

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

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

Sec. 5731.16. (A) For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate amounts for the following:

(1) Funeral expenses;

(2) Administration expenses, excluding the value of any money or property set off and allowed under section 2106.13 2106.23 of the Revised Code, to the extent that such THOSE expenses have been or will be actually paid;

(3) Claims against the estate that are outstanding and unpaid as of the date of decedent's death;

(4) Unpaid mortgages on, or any indebtedness in respect of, property if the value of the decedent's interest in the property, undiminished by the mortgage or indebtedness, is included in the value of the gross estate, as are allowable by the laws of this state.

(B) There shall be deducted in determining the taxable estate amounts representing expenses incurred in administering property not subject to claims which THAT is included in the gross estate, to the same extent such THOSE amounts would be allowable as a deduction under division (A) of this section if such THAT property were subject to claims and such THOSE amounts are paid before the expiration of the period of limitations provided for in section 5731.38 of the Revised Code.

(C) The deduction allowed by this section in the case of claims against the estate, unpaid mortgages, or any indebtedness, when founded on a promise or agreement, is limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth, except that in any case in which any such THE claim is founded on a promise or agreement of the decedent to make a contribution or gift to or for the use of any donee described in section 5731.17 of the Revised Code for the purposes specified in that section, the deduction is not so limited, but is limited to the extent that it would be allowable as a deduction under section 5731.17 of the Revised Code if the promise or agreement constituted a bequest.

(D) Any income taxes on income received after the death of the decedent, or property taxes not accrued before his THE death OF THE DECEDENT, or any estate, succession, legacy, or inheritance taxes, shall not be deductible under this section.

Sec. 5731.37. (A) Taxes levied by this chapter shall be, until restricted, transferred, or discharged pursuant to this division, until paid, or unless division (A)(5)(b) of section 5731.21 of the Revised Code applies to them, a lien upon all property subject to the taxes. This lien:

(1) Is discharged, as to property applied to costs and expenses of administration, property constituting the allowance made to the surviving spouse, minor children, or surviving spouse and minor children of the decedent under section 2106.13 2106.23 of the Revised Code for their support, and all of the property of a decedent that is subject to inclusion in the gross estate and that has been disclosed to the tax commissioner by the time a certificate of discharge is issued;

(2) Is transferred, to the extent of any such property sold by the executor, administrator, or trustee for the purpose of paying debts, administration expenses, or taxes of the estate, or for any purpose to a bona fide purchaser for an adequate and full consideration in money or money's worth, to the money or other property received from the purchaser. Knowledge that the property is being sold by a fiduciary and that it otherwise would be subject to the estate tax lien does not preclude the purchaser from being classified as a bona fide purchaser.

(3) May be, by written authorization of the tax commissioner, restricted to all property that is subject to such THOSE taxes, and not specifically released, transferred to other property on conditions acceptable to the tax commissioner, or fully discharged, each upon conditions, including payment of a reasonable fee, prescribed by rules adopted under section 5703.14 of the Revised Code, when he THE TAX COMMISSIONER determines that any of these actions will not jeopardize the collection of the taxes;

(4) Shall be restricted, transferred, or discharged, as authorized in division (A)(3) of this section, by the tax commissioner, upon order of the probate court after notice to the commissioner and any other person whose substantial rights may reasonably be affected by the lien and hearing on an application of the executor, administrator, trustee, or the owner of an interest in any property subject, or reasonably the object of a claim to be subject, to the lien, and proof that the collection of the taxes will not be jeopardized by the action, and that the tax commissioner failed to grant a reasonable request for the action within sixty days of his receipt of a written request.

(B) The executor, administrator, trustee, or other person in possession of property, the transfer of which is subject to the taxes, or any transferee of the property, except a bona fide purchaser for an adequate and full consideration in money or money's worth, is personally liable for all the taxes to the extent that their collection is reduced by his THE omission OF THE EXECUTOR, ADMINISTRATOR, TRUSTEE, OR OTHER PERSON OR OF THE TRANSFEREE to perform a statutory duty, with interest as provided in section 5731.23 of the Revised Code, until they have been paid. An administrator, executor, or trustee of any property, the transfer of which is subject to the taxes shall deduct the taxes from the property, or collect them from any person entitled to the property. He THE ADMINISTRATOR, EXECUTOR, OR TRUSTEE shall not deliver or be compelled to deliver any property, the transfer of which is subject to the taxes, to any person, until the taxes on it have been collected, and on any other property of the same decedent that has been, or is to be, transferred to the person or his THE PERSON'S spouse or minor child. He THE ADMINISTRATOR, EXECUTOR, OR TRUSTEE may sell so much of the estate of the decedent as will enable him THE ADMINISTRATOR, EXECUTOR, OR TRUSTEE to pay the taxes in the same manner as for the payment of the debts of the decedent. Knowledge that the property is being sold by a fiduciary and that it otherwise would be subject to the estate tax lien does not preclude the purchaser from being classified as a bona fide purchaser.

(C) If an election is made, pursuant to division (B)(1)(b) or (c) of section 5731.011 of the Revised Code to have qualified farm property valued at its value for actual qualified use, an amount equivalent to the estate tax savings realized in the decedent's estate by valuating VALUING the property at its value for its actual qualified use, instead of at its fair market value pursuant to division (B) of section 5731.01 of the Revised Code, shall be a lien in favor of this state on the property for four years after the decedent's death, unless it is earlier discharged. The tax commissioner may issue a certificate of subordination of any lien imposed by this division upon any part of the property subject to the lien, if the tax commissioner determines that the state will be adequately secured after the subordination.


Section 2. That existing sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 2105.061, 2106.10, 2106.11, 2106.13, 2106.15, 2106.16, 2106.17, 2106.18, 2106.19, 2106.20, 2106.22, 2106.24, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23, 2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41, 5731.16, and 5731.37 and sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 2106.07, and 2106.08 of the Revised Code are hereby repealed.


Section 3. Sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11, 1775.24, 2101.16, 2105.06, 2105.061, 2106.11, 2106.13, 2106.15, 2106.16, 2106.18, 2106.19, 2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23, 2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03, 2127.04, 2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41, 5731.16, and 5731.37 of the Revised Code, as amended by this act; sections 2106.10 (2106.21), 2106.11 (2106.22), 2106.13 (2106.23), 2106.15 (2106.24), 2106.16 (2106.25), 2106.17 (2106.26), 2106.18 (2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22 (2106.32), and 2106.24 (2106.36) of the Revised Code, as amended by this act, for the purpose of adopting new section numbers as indicated in parentheses; and new sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 2106.07, 2106.08, 2106.10, 2106.11, and 2106.13 and sections 2106.09, 2106.12, and 2106.14 of the Revised Code, as enacted by this act, shall apply to the estates of decedents who die on or after the effective date of this act.


Section 4. Section 1548.07 of the Revised Code is presented in this act as a composite of the section as amended by both Sub. H.B. 458 and Am. Sub. S.B. 182 of the 120th General Assembly, with the new language of neither of the acts shown in capital letters. Section 4503.12 of the Revised Code is presented in this act as a composite of the section as amended by both Am. H.B. 141 and Am. Sub. S.B. 60 of the 122nd General Assembly, with the new language of neither of the acts shown in capital letters. Section 4505.06 of the Revised Code is presented in this act as a composite of the section as amended by both Am. Sub. H.B. 611 and Am. Sub. S.B. 142 of the 122nd General Assembly, with the new language of neither of the acts shown in capital letters. This is in recognition of the principle stated in division (B) of section 1.52 of the Revised Code that such amendments are to be harmonized where not substantively irreconcilable and constitutes a legislative finding that such is the resulting version in effect prior to the effective date of this act.
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