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Sub. H. B. No. 51 As Passed by the HouseAs Passed by the House
125th General Assembly | Regular Session | 2003-2004 |
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Representatives Hughes, Willamowski, Oelslager, Harwood, Book, Brown, Carmichael, C. Evans, Fessler, Flowers, Gilb, Hartnett, Latta, Martin, McGregor, T. Patton, Perry, Reidelbach, Schmidt, Schneider, Skindell, S. Smith, D. Stewart, Yates
A BILL
To amend sections 2106.01, 2106.02, 2107.19, 2109.301, 2109.32,
2113.53, 2117.06, 2117.07, 2117.11, 2117.12, and 5731.21 and to enact
section 2101.163 of the Revised Code relative to
the election by a surviving spouse, notice of
admission of a will to probate, accounts of
administrators and executors, distribution of
estate assets, presentation of creditors' claims to
distributees, dispute resolution procedures in
probate court, time for presenting claims against an estate, and elimination of the duty to file an estate tax return in specified circumstances.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 2106.01, 2106.02, 2107.19, 2109.301, 2109.32,
2113.53, 2117.06, 2117.07, 2117.11, 2117.12, and 5731.21 be amended and section
2101.163 of the Revised Code be enacted to read as follows:
Sec. 2101.163. (A) A probate judge may establish by rule
procedures for the resolution of disputes between parties to any
civil action or proceeding that is within the jurisdiction of the
probate court. Any procedures so adopted shall include, but are
not limited to, mediation. If the probate judge establishes any
procedures under this division, the probate judge may charge, in
addition to the fees and costs authorized under section 2101.16 of
the Revised Code, a reasonable fee that is to be collected on the
filing of each action or proceeding and that is to be used to
implement the procedures. (B) The probate court shall pay to the county treasurer of
the county in which the court is located all fees collected under
division (A) of this section. The treasurer shall place the funds
from the fees in a separate fund to be disbursed upon an order of
the probate judge. (C) If the probate judge determines that the amount of the
moneys in the fund described in division (B) of this section is
more than the amount that is sufficient to satisfy the purpose for
which the additional fee described in division (A) of this section
was imposed, the probate judge may declare a surplus in the fund
and expend the surplus moneys for other appropriate expenses of
the probate court. Sec. 2106.01. (A) After the
initial appointment
of an
administrator or executor of the estate, the probate court
shall
issue a citation to the surviving spouse, if any is living
at the
time of the issuance of the citation, to elect whether to
exercise
the surviving spouse's rights under Chapter
2106. of the
Revised
Code,
including, after the probate of a will,
the right to
elect
to take under the will
or under section 2105.06 of the
Revised
Code.
A surviving spouse may waive the service of the citation
required under this division by filing in the probate court a
written waiver of the citation. The waiver shall include an
acknowledgment of receipt of the description of the general rights
of the surviving spouse required by division (B) of section
2106.02 of the Revised Code. (B) If the surviving spouse elects to take under section
2105.06 of the Revised Code and if the value of the property that
the surviving spouse is entitled to receive is equal to or
greater
than the value of the decedent's interest in the mansion
house as
determined under section 2106.10 of the Revised Code,
the
surviving spouse also is entitled to make an election
pursuant to
division (A) of section 2106.10 of the Revised Code. (C) If the surviving spouse elects to take under section
2105.06 of the Revised Code, the surviving spouse shall take not
to exceed one-half of the net estate, unless two or more of the
decedent's children or their lineal descendants survive, in which
case the surviving spouse shall take not to exceed one-third of
the net estate. For purposes of this division, the net estate shall be
determined before payment of federal estate tax, estate taxes
under Chapter 5731. of the Revised Code, or any other tax that is
subject to apportionment under section 2113.86 or 2113.861 of the
Revised Code. (D) Unless the will expressly provides that in case of an
election under division (A) of this section there shall be no
acceleration of remainder or other interests bequeathed or
devised
by the will, the balance of the net estate shall be
disposed of as
though the surviving spouse had predeceased the
testator. If
there is a disposition by a will to an inter vivos
trust that was
created by the testator, if under the terms of the
trust the
surviving spouse is entitled to any interest in the
trust or is
granted any power or nomination with respect to the
trust, and if
the surviving spouse makes an election to take
under section
2105.06 of the Revised Code, then, unless the trust
instrument
provides otherwise, the surviving spouse is deemed for
purposes of
the trust to have predeceased the testator, and there
shall be an
acceleration of remainder or other interests in all
property
bequeathed or devised to the trust by the will, in all
property
held by the trustee at the time of the death of the
decedent, and
in all property that comes into the hands of the
trustee by reason
of the death of the decedent. (E) The election of a surviving spouse to take under a
will
or under section 2105.06 of the Revised Code may be made at
any
time after the death of the decedent, but
the surviving spouse
shall
not
make the election
later than
five
months from the
date of the
initial
appointment of an
administrator or executor
of the estate.
On a
motion filed before the expiration of the
five-month
period,
and for good cause shown, the court may allow
further time
for
the making of the election. If no action is
taken by the
surviving spouse before the expiration of the
five-month
period,
it is conclusively presumed that the surviving
spouse
elects to
take under the will. The election shall be
entered on
the
journal of the court. When proceedings for advice or to contest the validity of a
will are begun within the time allowed by this division for
making
the election, the election may be made within three months
after
the final disposition of the proceedings, if the will is
not set
aside. (F) When a surviving spouse succeeds to the entire estate
of
the testator, having been named the sole devisee and legatee,
it
shall be presumed that the spouse elects to take under the
will of
the testator, unless the surviving spouse
manifests a contrary
intention.
Sec. 2106.02. (A) The citation to make the election
referred to in section 2106.01 of the Revised Code shall be sent
to served on the surviving spouse by certified mail pursuant to Civil Rule 73. Notice that the
citation has been
issued by the court shall be given to the
administrator or
executor of the estate of the deceased spouse. (B) The citation shall be accompanied by a general
description of the effect of the election
to take under the will
or under
section 2105.06 of the Revised Code and the general
rights
of the surviving spouse
under Chapter 2106. of the Revised
Code. The
description
descriptions described in this division shall include
a
specific reference to the
procedures available to the surviving
spouse under section 2106.03
of the Revised Code and to the
presumption that arises if the
surviving spouse does not make the
election in accordance with
division (E) of section 2106.01 of
the
Revised Code.
The
description of the general rights of the
surviving
spouse under
Chapter 2106. of the Revised Code shall
include a specific
reference to
the presumption that arises if the
surviving spouse
does not
make
exercise the
election
rights under
Chapter 2106. of the Revised Code within the time period
specified
by
section 2106.25 of the Revised Code. The
description
of the
effect of the election
and of the
general rights of the
surviving
spouse need not relate to
the
nature of any particular
estate. (C) A surviving spouse electing to take under the will may
manifest the election in writing within the times described in
division (E) of section 2106.01 of the Revised Code.
Sec. 2107.19. (A)(1) Subject to divisions (A)(2) and (B)
of
this section, when a will has been admitted to probate, the
fiduciary for the estate or another person specified in division
(A)(4) of this section
shall, within two weeks of the
admission
of the will to probate, give a notice as described
in
this
division and in the manner provided by Civil Rule 73(E)
to
the
surviving spouse of the testator, to all persons who would
be
entitled to inherit from the testator under Chapter 2105. of
the
Revised Code if
the testator had died intestate, and to
all
legatees
and devisees named in the will. The notice shall mention
the
probate of the will and, if a particular person being given
the
notice is a legatee or devisee named in the will, shall state
that the person is named in the will as beneficiary. A copy of
the will admitted to probate is not required to be given with the
notice. (2) A person entitled to be given the notice described in
division (A)(1) of this section may waive that right by filing a
written waiver of the right to receive the notice in the probate
court. The person may file the waiver of the right to receive
the
notice at any time prior to or after the will has been
admitted to
probate. (3) The fact that the notice described in division (A)(1)
of
this section has been given, subject to division (B) of this
section, to all persons described in division (A)(1) of this
section who have not waived their right to receive the notice,
and, if applicable, the fact that certain persons described in
that division have waived their right to receive the notice in
accordance with division (A)(2) of this section, shall be
evidenced by a certificate that shall be filed in the probate
court in accordance with division (A)(4) of this section. (4) The notice of the admission of the will to probate
required by division (A)(1) of this section and the certificate
of
giving notice or waiver of notice required by division (A)(3)
of
this section shall be given or filed by the fiduciary for the
estate or by the applicant for the admission of the will to
probate, the applicant for a release from administration, any
other interested person, or the attorney for the fiduciary or for
any of the preceding persons.
The certificate of giving notice
shall be
filed not later than two months after the appointment of
the fiduciary
or, if no fiduciary has been appointed, not later
than two months after the admission of the will to probate, unless
the court grants an extension of that time.
Failure to file the
certificate in a timely manner
shall subject
the fiduciary or applicant
to the
citation and penalty provisions
of section
2109.31 of the Revised
Code. (B) The fiduciary or another person specified in division
(A)(4) of this section is not required to give a notice pursuant
to division (A)(1) of this section to persons who have been
notified of the application for probate of the will or of a
contest as to jurisdiction or to persons whose names or places of
residence are unknown and cannot with reasonable diligence be
ascertained, and a person authorized by division (A)(4) of this
section to give notice shall file in the probate court a
certificate to that effect.
Sec. 2109.301. (A) An administrator or executor shall
render an
account at any time other than a time otherwise
mentioned in this
section upon an order of the probate court
issued for good cause shown either
at its own instance or upon the
motion of any person interested in the
estate. Except as
otherwise provided in
division (B)(2) of this section, an
administrator or executor
shall render a final account within
thirty days after completing
the administration of the estate or
within any other period of time that
the court may order. Every account shall include an itemized statement of all
receipts
of the administrator or executor during the accounting
period and of all
disbursements and distributions made by the
executor or
administrator during the accounting period. In
addition, the
account shall include an itemized statement of all
funds, assets,
and investments of the estate known to or in the
possession of the
administrator or executor at the end of the
accounting period and
shall show any changes in investments since
the last previous
account. Every account shall be upon the signature of the
administrator
or executor. When two or more administrators or
executors render an
account, the court may allow the account upon
the signature of one
of them. The court may examine the
administrator or executor
under oath concerning the account. When an administrator or executor is authorized by law or by
the
instrument governing distribution to distribute the assets of
the
estate, in whole or in part, the administrator or executor may
do so and
include a report of the distribution in the
administrator's or executor's succeeding account.
In estates of decedents in which none of the legatees,
devisees, or heirs is under a legal disability, each partial
accounting of an executor or administrator may be waived by the
written consent of all the legatees, devisees, or heirs filed in
lieu of a partial accounting otherwise required. (B)(1)
Every administrator and executor, within six months
after
appointment, shall render a final and distributive account
of the
administrator's or executor's administration of the estate
unless one
or more of the following circumstances apply: (a)
An Ohio estate tax return must be filed for the
estate. (b)
A proceeding contesting the validity of the decedent's
will
pursuant to section 2107.71 of the Revised Code has been
commenced. (c)
The surviving spouse has filed an election to take
against
the will. (d)
The administrator or executor is a party in a civil
action. (e)
The estate is insolvent. (f)
For other reasons set forth by the administrator or
executor,
subject to court approval, it would be detrimental to
the estate and its
beneficiaries or heirs to
file a final and
distributive account. (2) In estates of decedents in which the sole legatee,
devisee, or
heir is also the administrator or executor of the
estate, no partial
accountings
are required, and the. The
administrator
or executor
of an estate of that type shall
not file
a final account
or final and
distributive
account. In
or, in lieu
of filing a final account, the
administrator or executor
of an
estate
of that type shall be
discharged by filing
may file with
the court within
thirty days after
completing the administration
of the estate a
certificate of
termination of an estate that
states all of the
following: (a) All debts and claims presented to the estate have
been
paid in full or settled finally. (b) An estate tax return, if required under the
provisions
of the Internal Revenue Code or Chapter 5731. of the Revised Code,
has been filed, and
any
estate tax has been paid. (c)
All attorney's fees have been waived by or paid to
counsel of record of the estate, and all executor or administrator
fees
have been waived or paid. (d) The amount of attorney's fees and the amount of
administrator or executor fees that have been paid. (e)
All assets remaining after completion of the
activities
described in divisions (B)(2)(a)
to (d)
of this section
have been
distributed to the sole legatee, devisee, or heir.
(3)
In an estate of the type described in division (B)(2) of
this section, a sole legatee, devisee, or heir of a decedent may
be liable to creditors for debts of and claims against the estate
that are presented after the filing of the certificate of
termination described in that division and within the time allowed
by section 2117.06 of the Revised Code for presentation of the
creditors' claims. (4) Not later than thirteen months after appointment, every
administrator and executor shall render an account of the
administrator's or
executor's administration, unless a certificate
of termination is
filed under division (B)(2) of this section.
Except as provided
in divisions (B)(1) and (2) of this section,
after the initial
account is rendered, every administrator and
executor shall render further
accounts at least once
each year.
Sec. 2109.32.
(A) Every fiduciary's account required by
section
2109.301, 2109.302,
or
2109.303 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
required by section 2109.302
or 2109.303
of the Revised Code and, if ordered by the court, upon
an account required by section
2109.301 of the Revised Code, the
court shall inquire into, consider, and
determine all matters
relative to the account and the manner in which the
fiduciary has
executed
the fiduciary's trust, including the
investment of
trust
funds, and
may order the account approved and settled or
make any
other order as 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.
Upon approval of a
final
and
distributive
account required by division (B)(1) of section
2109.301 of the
Revised Code, the court may order the surety bond
for the
fiduciary
terminated. Unless otherwise ordered by the
court, the
fiduciary shall
be discharged without further order
twelve months
following the
approval of the final and distributive
account. (B)(1)
An administrator or executor
filing an account
pursuant to section 2109.301 of the Revised Code
shall provide at
the time of filing the account a copy of the
account to each heir
of an intestate estate or to each beneficiary
of a testate estate.
An administrator or executor is not required to provide
a copy of
the account to any of the following: (a) An heir or a beneficiary whose residence is unknown; (b) A beneficiary of a specific bequest or
devise who
has
received his or her distribution and for which a receipt
has
been
filed or exhibited with the court. (2) An administrator or executor filing an account pursuant to section 2109.301 of the Revised Code shall file with the probate court a certificate of service of account within three business days of filing the account. (3) 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, or the time for making the election has
expired. (3)(4)
If an administrator or executor
learns of the existence
of newly discovered assets after the
filing of the final account
or otherwise comes into possession of
assets belonging to the
estate after the filing of the final
account, the executor or
administrator shall file a supplemental
final account with respect
to the disposition of the assets and
shall provide a copy of the
supplemental final account to each heir of an
intestate
estate or
to each beneficiary of a testate estate, as provided in
division
(B)(1) of this section and subject to the exceptions specified in
divisions (B)(1)(a) and (b) of this section.
(C) The rights of any person
with a pecuniary interest in
the estate are not barred by approval
of an account pursuant to
divisions (A) and (B) of this section.
These rights may be barred
following a hearing on the account
pursuant to section 2109.33 of
the Revised Code. Sec. 2113.53.
(A) 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,
to the estate if they are necessary to
satisfy the
share of a surviving spouse who elects to take against
the will
pursuant to section 2106.01 of the Revised Code,
if they
are
necessary to satisfy
any
claims against the estate
as provided
in
this section, or if the will is set aside. (B)
After distribution pursuant to division (A) of this
section, a
distributee shall be personally liable
to a claimant
who presents a
valid claim within the time set forth in
division
(B) of
section 2117.06 of the Revised Code, subject to
the
limitations
described in this division.
If presentation of a claim is made pursuant to division
(A)(2) of section 2117.06 of the Revised Code, only those
distributees who have received timely presentation of the claim
pursuant to division (B) of that section have any liability for
the claim, subject to the limitations described in this division. The personal liability of any distributee shall not
exceed
the
lesser of the following: (1)
The amount the distributee has received reduced by the
amount,
if any, previously returned or otherwise used for the
payment of
the spouse's share or claims finally allowed; (2)
The distributee's proportionate share of the spouse's
share
or
of claims finally allowed. Any distributee's
proportionate share
of the spouse's share or of claims finally
allowed shall be
determined by the following fraction: (a) The numerator shall be the total amount received by the
distributee, reduced by all amounts, if any, previously returned
or otherwise used for the payment of the spouse's share or claims
finally allowed. (b)
The denominator shall be the total amount received by
all
distributees reduced by all amounts, if any, previously
returned
or otherwise used for the payment of the spouse's share
or claims
finally allowed. (C) If there is a surviving spouse and if the
executor or
administrator
distributes any part of the assets of the estate
before the
expiration of the times described in division (E) of
section
2106.01 of the Revised Code for the making of an election
by a
surviving spouse,
the executor or administrator
shall
be
personally
liable to any surviving spouse
who subsequently
elects
to take against the will. 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
shall be 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
shall be
personally liable only to those
claimants who
present
their claims
before the
time of distribution
and within the
time
set forth in
division (B) of
section 2117.06 of the Revised Code. 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 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 share or to
the claims. (D)
The 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
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
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
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. 2117.06. (A) All creditors having claims against an
estate, including claims arising out of contract, out of tort, on
cognovit notes, or on judgments, whether due or not due, secured
or unsecured, liquidated or unliquidated, shall present their
claims in one of the following manners: (1) After the appointment of an executor or administrator and prior to the filing of a final account or a certificate of termination, in one of the following manners: (a) To the executor or administrator in a writing; (2)(b) To the executor or administrator in a writing, and to
the probate court by filing a copy of the writing with it;
(3)(c) In a writing that is sent by ordinary mail addressed
to
the decedent and that is actually received by the executor or
administrator within the appropriate time specified in division
(B) of this section. For purposes of this division, if an
executor or administrator is not a natural person, the writing
shall be considered as being actually received by the executor or
administrator only if the person charged with the primary
responsibility of administering the estate of the decedent
actually receives the writing within the appropriate time
specified in division (B) of this section.
(2) If the final account or certificate of termination has been filed, in a writing to those distributees of the decedent's estate who may share liability for the payment of the claim. (B) All claims shall be presented within one year six months after
the
death of the decedent, whether or not the estate is released
from
administration or an executor or administrator is appointed
during
that one-year six-month period. Every claim presented shall set
forth the
claimant's address. (C) A claim that is not presented within one year six months
after
the
death of the decedent shall be forever barred as to all
parties,
including, but not limited to, devisees, legatees, and
distributees. No payment shall be made on the claim and no
action
shall be maintained on the claim, except as otherwise
provided in
sections 2117.37 to 2117.42 of the Revised Code with
reference to
contingent claims. (D) In the absence of any prior demand for allowance, the
executor or administrator shall allow or reject all claims,
except
tax assessment claims, within thirty days after their
presentation, provided that failure of the executor or
administrator to allow or reject within that time shall not
prevent
the executor or administrator from doing so after
that
time and shall not prejudice
the rights of any claimant. Upon the
allowance of a claim, the
executor or the administrator, on demand
of the creditor, shall
furnish the creditor with a written
statement or memorandum of
the fact and date of the
allowance. (E) If the executor or administrator has actual knowledge
of
a pending action commenced against the decedent prior to
the
decedent's
death in a court of record in this state, the
executor
or
administrator shall file a notice of
the
appointment
of the
executor or administrator in the
pending
action within ten days
after acquiring that
knowledge.
If the
administrator or executor
is not a natural person, actual
knowledge of a pending suit
against the decedent shall be limited
to the actual knowledge of
the person charged with the primary
responsibility of
administering the estate of the decedent.
Failure to file the
notice within the ten-day period does not
extend the claim period
established by this section. (F) This section applies to any person who is required to
give written notice to the executor or administrator of a motion
or application to revive an action pending against the decedent
at
the date of the death of the decedent. (G) Nothing in this section or in section 2117.07 of the
Revised Code shall be construed to reduce the time mentioned in
section
2125.02, 2305.09,
2305.10,
2305.11,
2305.113, or
2305.12
of
the
Revised Code, provided that no portion of any recovery on a
claim
brought pursuant to any of those sections shall come from
the
assets of an estate unless the claim has been presented
against
the estate in accordance with Chapter 2117. of the Revised
Code. (H) Any person whose claim has been presented and has not
been rejected after presentment is a
creditor as that
term is used
in
Chapters 2113. to 2125. of the Revised Code.
Claims that are
contingent need not be presented except as
provided in sections
2117.37 to 2117.42 of the Revised Code, but,
whether presented
pursuant to those sections or this section,
contingent claims may
be presented in any of the manners described
in division (A) of
this section. (I) If a creditor presents a claim against an estate in
accordance with division (A)(2)(1)(b) of this section, the probate
court
shall not close the administration of the estate until that
claim
is allowed or rejected. (J) The probate court shall not require an executor or
administrator to make and return into the court a schedule of
claims against the estate. (K) If the executor or administrator makes a distribution
of
the assets of the estate pursuant to section 2113.53 of the Revised Code and prior to the expiration of the time
for
the filing presentation of claims as set forth in this section,
the executor
or administrator shall
provide notice
on the account delivered to
each distributee
that the distributee may be liable
to the estate if a claim is presented prior to the filing of the final account and may be liable to the claimant if the claim is presented after the filing of the final account
up to the value of the distribution and may be
required to return
all or any part of the value of the
distribution if a valid claim
is subsequently made against the
estate within the time permitted
under this section.
Sec. 2117.07. An executor or administrator may accelerate
the bar against claims against the estate established by section
2117.06 of the Revised Code by giving written notice to a
potential claimant that identifies the decedent by name, states
the date of the death of the decedent, identifies the executor or
administrator by name and mailing address, and informs the
potential claimant that any claims he the claimant may have
against the estate
are required to be presented to the executor or administrator in
a writing within the earlier of thirty days after receipt of the
notice by the potential claimant or one year six months after the date of
the death of the decedent. A claim of that potential claimant
that is not presented in the manner provided by section 2117.06
of the Revised Code within the earlier of thirty days after
receipt of the notice by the potential claimant or one year six months after
the date of the death of the decedent is barred by section
2117.06 of the Revised Code in the same manner as if it was not
presented within one year six months after the date of the death of the
decedent.
Sec. 2117.11. An executor or administrator, or a distributee
who receives the presentation of a claim as provided in division
(A)(2) of section 2117.06 of the Revised Code, shall reject a
creditor's claim
against the estate
he represents
by giving the
claimant written notice of the
disallowance
thereof
of the claim.
Such
The notice shall be given to the claimant personally
or by
registered
mail with return receipt requested, addressed
to the claimant
at the address given on the claim pursuant to Civil Rule 73. Notice by mail
shall be effective on
delivery of the mail at the address given.
A
claim may be rejected in whole
or in part. A claim
which
that
has
been allowed may be rejected at any time
thereafter
after
allowance of the claim. A claim is rejected if the executor or administrator, or a
distributee who receives the presentation of a claim as provided
in division (A)(2) of section 2117.06 of the Revised Code, on
demand in writing by
the claimant for an allowance
thereof
of the
claim within five days, which demand may be
made at presentation
or at any time
thereafter
after presentation, fails to give to the
claimant,
within
such
that five-day period, a written statement of
the allowance of
such
the claim.
Such
The rejection shall become
effective at the expiration of
such
that period.
Sec. 2117.12. When a claim against an estate has been
rejected in whole or in
part but not referred to referees, or when
a claim has been allowed in whole
or in part and thereafter
rejected, the claimant must commence an action on
the claim, or
that part
thereof
of the claim that was rejected, within two
months after
such
the rejection if
the debt or that part
thereof
of the debt that was rejected is then due, or within two months
after
the same
that debt or part of the debt that was rejected
becomes due, or be forever barred from maintaining an action
thereon
on the claim or part of the claim that was rejected.
If
the executor or administrator dies, resigns, or is removed within
such two
months'
that two-month period and before action is
commenced
thereon
on the claim or part of the claim that was
rejected, the action may be
commenced within two months after the
appointment of a successor. For the purposes of this section, the action of a claimant is
commenced when
the
petition
complaint and praecipe for service of
summons on the executor or
administrator, or on the distributee
who received the presentation of the claim as provided in division
(A)(2) of section 2117.06 of the Revised Code, have been filed.
Sec. 5731.21. (A)(1)(a) Except as provided under division
(A)(3) of this section, the executor or administrator, or, if no
executor or administrator has been appointed, another
person in
possession of property the transfer of which is
subject to estate
taxes under section 5731.02 or division (A) of
section 5731.19 of
the Revised Code, shall file an estate tax
return, within nine
months of the date of the decedent's death,
in the form prescribed
by the tax commissioner, in duplicate,
with the probate court of
the county. The return shall include
all property the transfer of
which is subject to estate taxes,
whether that property is
transferred under the last will and
testament of the decedent or
otherwise. The time for filing the
return may be extended by the
tax commissioner. (b) The estate tax return described in division (A)(1)(a)
of
this section shall be accompanied by a certificate, in the
form
prescribed by the tax commissioner, that is signed by the
executor, administrator, or other person required to file the
return, and that states all of the following: (i) The fact that the return was filed; (ii) The date of the filing of the return; (iii) The fact that the estate taxes under section 5731.02
or division (A) of section 5731.19 of the Revised Code, that are
shown to be due in the return, have been paid in full; (iv) If applicable, the fact that real property listed in
the inventory for the decedent's estate is included in the
return; (v) If applicable, the fact that real property not listed
in
the inventory for the decedent's estate, including, but not
limited to, survivorship tenancy property as described in section
5302.17 of the Revised Code or transfer on death property as
described in
sections 5302.22 and 5302.23 of the Revised Code,
also is included in the
return. In
this regard, the certificate
additionally shall describe that
real property by the same
description used in the return. (2) The probate court shall forward one copy of the estate
tax return described in division (A)(1)(a) of this section to the
tax commissioner. (3) A person
shall not be required to
file a
return under division (A) of this section if the either of the following apply: (a) The decedent
was a
resident of this state, and the
value of the decedent's gross
estate is twenty-five thousand dollars or
less in the case of a
decedent dying on or after July 1, 1968, but
before January 1,
2001; two hundred thousand dollars or less in the
case of a
decedent dying on or after January 1, 2001, but before
January
1,
2002; or three hundred thirty-eight thousand
three hundred
thirty-three dollars or less in the
case of a decedent dying on or
after January 1, 2002. (b) All property included in the value of the taxable estate is transferred to the decedent's surviving spouse in a transfer that would qualify for the marital deduction or qualifying terminable interest property deduction under division (A) or (B) of section 5731.15 of the Revised Code. (4)(a) Upon receipt of the estate tax return described in
division (A)(1)(a) of this section and the accompanying
certificate described in division (A)(1)(b) of this section, the
probate court promptly shall give notice of the return, by a form
prescribed by the tax commissioner, to the county auditor. The
auditor then shall make a charge based upon the notice and shall
certify a duplicate of the charge to the county treasurer. The
treasurer then shall collect, subject to division (A) of section
5731.25 of the Revised Code or any other statute extending the
time for payment of an estate tax, the tax so charged. (b) Upon receipt of the return and the accompanying
certificate, the probate court also shall forward the certificate
to the auditor. When satisfied that the estate taxes under
section 5731.02 or division (A) of section 5731.19 of the Revised
Code, that are shown to be due in the return, have been paid in
full, the auditor shall stamp the certificate so forwarded to
verify that payment. The auditor then shall return the stamped
certificate to the probate court. (5)(a) The certificate described in division (A)(1)(b) of
this section is a public record subject to inspection and copying
in accordance with section 149.43 of the Revised Code. It shall
be kept in the records of the probate court pertaining to the
decedent's estate and is not subject to the confidentiality
provisions of section 5731.90 of the Revised Code. (b) All persons are entitled to rely on the statements
contained in a certificate as described in division (A)(1)(b) of
this section if it has been filed in accordance with that
division, forwarded to a county auditor and stamped in accordance
with division (A)(4) of this section, and placed in the records
of
the probate court pertaining to the decedent's estate in
accordance with division (A)(5)(a) of this section. The real
property referred to in the certificate shall be free of, and may
be regarded by all persons as being free of, any lien for estate
taxes under section 5731.02 and division (A) of section 5731.19
of
the Revised Code. (B) An estate tax return filed under this section, in the
form prescribed by the tax commissioner, and showing that no
estate tax is due shall result in a determination that no estate
tax is due, if the tax commissioner within three months after the
receipt of the return by the department of taxation, fails to
file
exceptions to the return in the probate court of the county
in
which the return was filed. A copy of exceptions to a
return of
that nature, when the tax commissioner files them within that
period,
shall be sent by ordinary mail to the person who filed the
return. The tax commissioner is not bound under this division by
a determination that no estate tax is due, with respect to
property not disclosed in the return. (C) If the executor, administrator, or other person
required
to file an estate tax return fails to file it within
nine months
of the date of the decedent's death, the tax
commissioner may
determine the estate tax in that estate and
issue a certificate of
determination in the same manner as is
provided in division (B) of
section 5731.27 of the Revised Code.
A certificate of
determination of that nature has the same force and effect
as
though a return had been filed and a certificate of
determination
issued with respect to the return.
Section 2. That existing sections 2106.01, 2106.02, 2107.19,
2109.301, 2109.32, 2113.53, 2117.06, 2117.07, 2117.11, 2117.12, and 5731.21 of the Revised
Code are hereby repealed.
Section 3. (A) Sections 2106.01, 2106.02, 2107.19, 2109.301, 2109.32,
2113.53, 2117.06, 2117.07, 2117.11, and 2117.12 of the Revised Code, as
amended by this act, apply to estates that are in existence or are
initiated on or after the effective date of this act.
(B) Section 2101.163 of the Revised Code, as enacted by this
act, applies to civil actions and proceedings that are pending in
or brought before the probate court on or after the effective date
of this act.
Section 4. It is hereby declared that it was the intent of the General Assembly that the sections of the Revised Code described in Section 2 of Sub. H.B. 85 of the 124th General Assembly were to be repealed effective December 31, 2001, to coincide with Section 5 of Sub. H.B. 85 of the 124th General Assembly, and that the repeal of such Revised Code sections in Section 2 of Sub. H.B. 85 of the 124th General Assembly was not to be effective October 31, 2001.
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