reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2113 | Executors and Administrators - Appointment; Powers; Duties › Section 2113.87 | Requesting Court to Determine Apportionment of Tax.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
(A) The fiduciary, or any person interested in the estate who objects to the manner of apportionment of a tax, may apply to the court that has jurisdiction of the estate and request the court to determine the apportionment of the tax. If there are no probate proceedings, the probate court of the county in which the decedent was domiciled at death, upon application by the fiduciary or any other person interested in the estate who objects to the manner of apportionment of a tax, shall determine the apportionment of the tax.
(B) The fiduciary may notify any person interested in the estate of the manner of the apportionment of tax determined by the fiduciary. Upon receipt of that notice, a person interested in the estate, within thirty days after the date of receipt of the notice, may indicate the person's objection to the manner of apportionment by application to a probate court as described in division (A) of this section. If the person interested in the estate fails to make the application within the thirty-day period, the person is bound by the manner of apportionment determined by the fiduciary. The notice described in this division shall state the name and address of the probate court with jurisdiction over the apportionment and include the following statement:
"If you fail to file an objection to this proposed apportionment with the probate court within thirty days of the receipt of this notice, you are bound by the proposed apportionment."
(C) If a probate court finds that an assessment of penalties and interest assessed with respect to a tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest. In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person, the determination of the probate court is conclusive.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2113 | Executors and Administrators - Appointment; Powers; Duties › Section 2113.88 | Withholding or Recovering Amount of Tax.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
(A) The fiduciary may withhold from any property distributable to any person interested in the estate the amount of tax attributable to the person's interest. If the property in possession of the fiduciary and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from that person, the fiduciary may recover the deficiency from that person. If the property is not in the possession of the fiduciary, the fiduciary may recover from any person interested in the estate the amount of the tax apportioned to that person in accordance with this section by filing a complaint to recover the tax in the probate court that has jurisdiction of the administration of the estate.
(B) If the property held by the fiduciary is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the probate court that has jurisdiction of the administration of the estate.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2113 | Executors and Administrators - Appointment; Powers; Duties › Section 2113.89 | Action to Recover Tax.

Effective:
March 23, 1981
Latest Legislation:
Senate Bill 317 - 113th General Assembly
The fiduciary is not required to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until three months after the final determination of the tax. A fiduciary who institutes a suit or proceedings within the three-month period shall not be subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but after that time became uncollectible. If, after making a reasonable attempt to collect the tax, the fiduciary cannot collect from any person interested in the estate the amount of the tax apportioned to that person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2113 | Executors and Administrators - Appointment; Powers; Duties › Section 2113.90 | Action by Foreign Fiduciary or Obligated Person.

Effective:
March 23, 1981
Latest Legislation:
Senate Bill 317 - 113th General Assembly
(A) A fiduciary who is acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax determined under Subtitle B of the "Internal Revenue Code of 1954," 68 Stat. 373, 26 U.S.C.A. 2001, as amended, of an estate tax payable to another state, or of a death duty by a decedent's estate to another state, from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action brought pursuant to this section, the determination of apportionment by the court that has jurisdiction of the administration of the decedent's estate in the other state shall be prima-facie correct.
(B) This section applies only if either of the following apply:
(1) The other state affords a remedy substantially similar to that afforded in division (A) of this section;
(2) With respect to the federal estate tax, if apportionment is authorized by the congress of the United States.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.01 | Inventory Defined.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
As used in Chapters 2113. to 2125., inclusive, of the Revised Code, "inventory" includes appraisement.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.02 | Inventory - Separate Schedule.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
Within three months after the date of the executor's or administrator's appointment, unless the probate court grants an extension of time for good cause shown, the executor or administrator shall file with the court an inventory of the decedent's interest in real property located in this state and of the tangible and intangible personal property of the decedent that is to be administered and that has come to the executor's or administrator's possession or knowledge. The inventory shall set forth values as of the date of death of the decedent. If a prior executor or administrator has done so, a successor executor or administrator need not file an inventory, unless, in the opinion of the court, it is necessary.
Any asset, the value of which is readily ascertainable, is not required to be appraised but shall be included in the inventory.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.03 | Proceedings on Refusal to File Inventory.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
If an executor or administrator neglects or refuses to return an inventory as provided by section 2115.02 of the Revised Code, the probate court shall issue an order requiring the executor or administrator, at an early day specified in the order, to return an inventory. After personal service of the order by a person authorized to make the service, if the executor or administrator, by the day appointed, does not return the inventory or fails to obtain further time from the court to return it, or if the order cannot be served personally by reason of the executor or administrator absconding or concealing self, the court may remove the executor or administrator and new letters shall be granted. The letters shall supersede all former letters testamentary or of administration, deprive the former executor or administrator of all power, authority, or control over the estate of the deceased, and entitle the person appointed to take, demand, and receive the effects of the deceased wherever they are found.
In every case of the revocation of letters under this section, the bond given by the former executor or administrator shall be prosecuted and a recovery had on the bond to the full extent of any injury sustained by the estate of the deceased by the former executor's or administrator's acts or omissions, and to the full value of all the property of the deceased received and not administered by the former executor or administrator.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.04 | Notice of Inventory.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Not less than five days previous thereto, a written notice stating the time and place of making the inventory required by section 2115.02 of the Revised Code, must be served by the executor or administrator on the surviving spouse, but such notice may be waived in writing by such surviving spouse.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.05 | Who Shall Make Inventory.

Effective:
January 1, 1971
Latest Legislation:
Senate Bill 185 - 108th General Assembly
After giving the notice required in section 2115.04 of the Revised Code, the executor or administrator, with the aid of the appraiser, if an appraisement is to be made, shall make the inventory required by section 2115.02 of the Revised Code.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.06 | Appraisers - Compensation - Fees May Be Charged Against the Estate.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
The real property and personal property comprised in the inventory required by section 2115.02 of the Revised Code, unless an appraisement of that real property or personal property has been dispensed with by an order of the probate court, shall be appraised by one suitable disinterested person appointed by the executor or administrator, subject to the approval of the court and sworn to a faithful discharge of the trust. The executor or administrator, subject to the approval of the court, may appoint separate appraisers of property located in any other county and appoint separate appraisers for each asset.
In lieu of the appointment of an appraiser for real property, the executor or administrator may accept the valuation of the real property by the county auditor.
If appraisers fail to attend to the performance of their duty, the executor or administrator, subject to the approval of the probate judge, may appoint others to supply the place of the delinquent appraisers.
Each appraiser shall be paid an amount for the appraiser's services that is determined by the executor or administrator, subject to the approval of the probate judge, taking into consideration the appraiser's training, qualifications, experience, time reasonably required, and the value of the property appraised. The amount of the fees may be charged against the estate as part of the cost of the proceeding.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.07 | Oath and Duties of Appraisers.

Effective:
October 8, 1992
Latest Legislation:
House Bill 427 - 119th General Assembly
Before proceeding to the execution of their duties, the appraisers of a decedent's estate shall agree that they will truly, honestly, and impartially appraise the estate and property exhibited to them and perform the other duties required in the premises according to the best of their knowledge and ability.
In the presence of the surviving spouse, next of kin, legatees, devisees, or creditors of the testator or intestate, or such of them as attend, the appraisers of a decedent's estate shall proceed to estimate and appraise the property and estate. Each item shall be set down separately, with its value in dollars and cents in distinct figures opposite that item.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.09 | Inventory Contents.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
The inventory required by section 2115.02 of the Revised Code shall contain a particular statement of all securities for the payment of money that belong to the deceased and are known to the executor or administrator. The inventory shall specify the name of the debtor in each security, the date, the sum originally payable, the endorsements on the securities with their dates, the serial numbers or other identifying data as to each security, and the sum that, in the judgment of the appraisers, can be collected on each claim.
The inventory shall contain a statement of all debts and accounts belonging to the deceased that are known to the executor or administrator and specify the name of the debtor, the date, the balance or thing due, and the value or sum that can be collected on the debt, in the judgment of the appraisers.
The inventory shall contain an account of all moneys that belong to the deceased and have come into the possession or under the control of the executor or administrator. If none has come into the possession or under the control of the executor or administrator, the fact shall be stated in the inventory.
The inventory shall contain a statement whether or not, insofar as it can be ascertained, the filing of an Ohio estate tax return will be required.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.10 | Emblements to Be Included in Inventory - Right of Entry.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
The emblements raised by labor, whether severed or not from the land of the deceased at the time of the decedent's death, are assets in the possession or under the control of the executor or administrator and shall be included in the inventory required by section 2115.02 of the Revised Code.
The executor or administrator, or the person to whom the executor or administrator sells the emblements, at all reasonable times may enter upon the lands to cultivate, sever, and gather them.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.11 | Discharge of a Debt in a Will.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
The discharge or bequest, in a will, of a debt or demand of a testator against an executor named in the will, or against any other person, is not valid as against the decedent's creditors, but is only a specific bequest of that debt or demand. The amount of the debt or demand shall be included in the inventory of the credits and effects of the deceased and, if necessary, that amount shall be applied in the payment of the decedent's debts. If not necessary for that purpose, the amount shall be paid in the same manner and proportion as other specific legacies.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.12 | Naming of Person Executor Does Not Discharge Debt.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
The naming of a person as executor in a will shall not operate as a discharge or bequest of a just claim that the testator had against that executor. The claim shall be included among the assets of the deceased in the inventory required by section 2115.02 of the Revised Code. The executor shall be liable for it as for so much money in the possession or under the control of the executor at the time that debt or demand becomes due and shall apply and distribute it as part of the personal property of the deceased.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.15 | Signing, Certifying, and Return of Inventory.

Effective:
October 8, 1992
Latest Legislation:
House Bill 427 - 119th General Assembly
Upon the completion of the inventory required by section 2115.02 of the Revised Code, it shall be signed by the appraisers at its end, and the appraisers shall certify that the inventory is a true and correct appraisement of the property exhibited to them. It is not necessary for the appraisers to sign each schedule of the inventory. A copy of the inventory shall be retained by the executor or administrator who shall return the original to the probate court.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.16 | Hearing on Inventory.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
Upon the filing of the inventory required by section 2115.02 of the Revised Code, the probate court 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 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 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 shall be given to the executor or administrator and 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.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2115 | Executors and Administrators - Inventory › Section 2115.17 | Real Property Appraisal Conclusive.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
When the inventory required by section 2115.02 of the Revised Code has been approved by the probate court, the appraisement of the real property as set forth in the inventory shall be conclusive for all purposes except estate tax, unless a reappraisal is ordered by the court.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.01 | Debts Due an Executor or Administrator.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
No part of the assets of a deceased shall be retained by an executor or administrator in satisfaction of the executor's or the administrator's own claim, until it has been proved to and allowed by the probate court. That debt is not entitled to preference over others of the same class.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.02 | Presentation of Claim to Probate Court.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
An executor or administrator within three months after the date of appointment shall present any claim the executor or administrator has against the estate to the probate court for allowance. The claim shall not be paid unless allowed by the court. When an executor or administrator presents a claim amounting to five hundred dollars or more, the court shall fix a day not less than four nor more than six weeks from its presentation, when the testimony touching it shall be heard. The court shall issue an order directed to the executor or administrator requiring the executor or administrator to give notice in writing to all the heirs, legatees, or devisees of the decedent interested in the estate, and to the creditors named in the order. The notice shall contain a statement of the amount claimed, designate the time fixed for hearing the testimony, and be served upon the persons named in the order at least twenty days before the time for hearing. If any persons mentioned in the order are not residents of the county, service of notice may be made upon them by publication for three consecutive weeks in a newspaper published or circulating in the county, or as the court may direct. All persons named in the order shall be parties to the proceeding, and any other person having an interest in the estate may be made a party.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.03 | Disinterested Person to Represent Estate.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
At any time after the presentation by an executor or administrator of a claim that the executor or administrator owns against the estate the executor or administrator represents to the probate court for allowance, the court on its own motion, or on motion by any interested party, may appoint an attorney to represent the estate, who shall receive the compensation from the estate that may be fixed by the court. The court shall require the executor or administrator to make available to the attorney, for use in connection with the proceeding, all documents belonging to the estate relating to the subject matter of the claim.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.04 | Appeal From Final Order or Judgment.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
Upon the hearing as to the allowance of an executor's or administrator's claim against the estate the executor or administrator represents, an appeal may be taken from a final order or judgment of the probate court upon a matter of law by any person affected by the order or judgment.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.05 | Compromise and Settlement of Claims.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
On the application of an executor or administrator for authority to compromise and settle a claim in favor of or against a decedent's estate, the probate court, upon hearing on such application and after reasonable notice has been given to all persons who would be adversely affected thereby as determined by the court, may authorize or direct the executor or administrator to compromise and settle such claim on such terms as the court deems to be for the best interest of the estate. The court may dispense with the notice of such hearing if it deems notice to be unnecessary. An executor authorized by the will to make such compromise and settlement may but shall not be required to apply to the court for such authority.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.061 | Notice of Receipt of Medicaid Benefits to Administrator of Estate Recovery Program.

Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
(A) As used in this section:
(1) "Medicaid estate recovery program" means the program instituted under section 5162.21 of the Revised Code.
(2) "Person responsible for the estate" means the executor, administrator, commissioner, or person who filed pursuant to section 2113.03 of the Revised Code for release from administration of an estate.
(B) The person responsible for the estate of a decedent subject to the medicaid estate recovery program or the estate of a decedent who was the spouse of a decedent subject to the medicaid estate recovery program shall submit a properly completed medicaid estate recovery notice form to the administrator of the medicaid estate recovery program not later than thirty days after the occurrence of any of the following:
(1) The granting of letters of administration or letters testamentary;
(2) The filing of an application for release from administration or summary release from administration.
(C) The person responsible for the estate shall mark the appropriate box on the appropriate probate form that gives notice to the administrator of the medicaid estate recovery program to indicate compliance with the requirements of division (B) of this section.
(D) The administrator of the medicaid estate recovery program shall present a claim for estate recovery to the person responsible for the estate of the decedent or the person's legal representative not later than ninety days after the date on which the medicaid estate recovery notice form is received under division (B) of this section or one year after the decedent's death, whichever is later.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.07 | Acceleration of Bar Against Claims of Potential Claimants.

Effective:
April 3, 2023
Latest Legislation:
Senate Bill 202 - 134th General Assembly
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 the claimant may have against the estate are required to be presented to the executor or administrator in a writing in the manner provided in section 2117.06 of the Revised Code within the earlier of thirty days after receipt of the notice by the potential claimant or 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 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 six months after the date of the death of the decedent.
Last updated March 3, 2023 at 2:03 PM
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.08 | Authentication of Claims.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
When a claim is presented against the estate of a deceased person, the executor or administrator may require satisfactory written proof in support of it and also the affidavit of the claimant that the claim is justly due, that no payments have been made on the claim, and that there are no counterclaims against it to the claimant's knowledge. The affidavit shall set forth any security held for the payment of the claim and, if the claim is not due, the date of maturity. If the claim arises out of tort, or if preference in payment is claimed, the facts in connection with the alleged tort or showing the right to that preference shall be briefly set forth.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.09 | Disputed Claims.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
If an executor or administrator doubts the justice of any claim presented against the estate the executor or administrator represents, the executor or administrator may enter into an agreement in writing with the claimant to refer the matter in controversy to three disinterested persons, who shall be approved by the probate judge.
Upon filing the agreement of reference in the probate court of the county in which the letters testamentary or of administration were issued, the judge shall docket the cause and make an order referring the matter in controversy to the referees selected.
The referees shall proceed to hear and determine the matter and make their report to the court. The referees shall have the same powers and be entitled to the same compensation and the same proceedings shall be followed as if the reference were made under the provisions for arbitrations under a rule of the court of common pleas. The court may set aside the report of the referees, appoint others in their places, or confirm the report and adjudge costs as in actions against executors and administrators. The judgment of the court shall be valid and effectual.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.10 | Failure of Lienholder to Present Claim.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
The failure of the holder of a valid lien upon any of the assets of an estate to present the lienholder's claim upon the indebtedness secured by the lien, as provided in this chapter, shall not affect the lien if the same is evidenced by a document admitted to public record, or is evidenced by actual possession of the real or personal property that is subject to the lien.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.11 | Rejection of a Claim.

Effective:
April 8, 2004
Latest Legislation:
House Bill 51 - 125th General Assembly
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 by giving the claimant written notice of the disallowance of the claim. The notice shall be given to the claimant 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 that has been allowed may be rejected at any time 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 of the claim within five days, which demand may be made at presentation or at any time after presentation, fails to give to the claimant, within that five-day period, a written statement of the allowance of the claim. The rejection shall become effective at the expiration of that period.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.12 | Action on Rejected Claim Barred.

Effective:
April 8, 2004
Latest Legislation:
House Bill 51 - 125th General Assembly
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 of the claim that was rejected, within two months after the rejection if the debt or that part of the debt that was rejected is then due, or within two months after that debt or part of the debt that was rejected becomes due, or be forever barred from maintaining an action on the claim or part of the claim that was rejected. If the executor or administrator dies, resigns, or is removed within that two-month period and before action is commenced 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 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.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.13 | Claims Rejected on Requisition of Heir, Devisee, or Creditor.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
If a devisee, legatee, heir, creditor, or other interested party files in the probate court a written requisition on the executor or administrator to reject a claim presented for allowance against the estate the executor or administrator represents, whether the claim has been allowed or not, but which claim has not been paid in full, and enters into a sufficient bond running to the executor or administrator, the amount, terms, and surety of which are to be approved by the probate judge, the claim shall be rejected by the executor or administrator. The notice of rejection shall inform the claimant of the filing of the requisition and of the name of the party filing the same. The condition of the bond shall be to pay all costs and expenses of contesting the claim, including any reasonable fee that the court allows to the attorney for the executor or administrator, in case the claim finally is allowed in whole, and if the claim is allowed only in part, to pay that part of the expenses that the court may determine, including any reasonable fee that the court may allow to the attorney for the executor or administrator.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.14 | Parties to Action on Claim Rejected on Requisition.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The devisee, legatee, heir, creditor, or other interested party filing the requisition referred to in section 2117.13 of the Revised Code, shall be made a party defendant with the executor or administrator to any action on a claim rejected on requisition and have a right to plead and make any defense thereto. Any judgment in favor of the claimant shall be against the executor or administrator only.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.15 | Payment of Debts - Report of Insolvency.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
An executor or administrator may proceed to pay the debts due from the estate in accordance with Chapters 2113. to 2125. of the Revised Code. If it appears at any time that the estate is insolvent, the executor or administrator may report that fact to the court, and apply for any order that the executor or administrator considers necessary because of the insolvency. In case of insolvency, a creditor who has been paid according to law shall not be required to make any refund.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.18 | Personal Property Taxes, Penalties, and Interest.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
Taxes, penalties, and interest placed on a duplicate or added by the county auditor or the tax commissioner because of a failure to make a return or because of a false or incomplete return for taxation shall be a debt of a decedent and have the same priority and be paid as other taxes. Those taxes, penalties, and interest shall be collectible out of the property of the estate either before or after distribution, by any means provided for collecting other taxes. No distribution or payment of inferior debts or claims shall defeat that collection, but the tax, penalty, or interest shall not be added before notice to the executor or administrator, and before an opportunity is given to the executor or administrator to be heard. All taxes omitted by the deceased shall be charged on the tax lists and duplicate in the deceased's name.
In all additions to the personal tax lists and duplicate under this section, each succeeding tax year shall be considered as beginning at the time of the completion of the annual settlement of the duplicate for the previous year with the county treasurer.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.19 | No Allowance to Tax Inquisitors.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
For the years during which property is required to be listed in the name of an executor or administrator, no percentage or part of any increased tax on such property of an estate, covered by an inventory required by section 2115.02 of the Revised Code, shall be allowed or paid to a person under a contract for securing for taxation, or putting on the tax list or duplicate, property omitted, or not listed or returned for taxation.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.251 | Claim of Funeral Director Arises After Death - Preneed Funeral Contracts.

Effective:
July 6, 2009
Latest Legislation:
Senate Bill 196 - 127th General Assembly
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 4717.34 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 (A) and (B) 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.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.27 | Vendor's Lien Not Preferred.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
A vendor's lien not disclosed of record shall not, after the death of the vendee, have priority as against general creditors of the deceased.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.28 | Debts Not Due.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Debts not due may, and on demand of the creditor shall, if assets are available therefor, be paid by the executor or administrator according to the class to which they belong. If the debt does not bear interest before maturity, it shall be discounted at the legal rate of interest; otherwise the stipulated rate of interest shall be paid to time of payment. If a creditor whose claim is not due refuses to accept payment as provided in this section, the executor or administrator shall set aside assets to satisfy such claim. The sufficiency of such assets and the manner and place of holding and preserving the same shall be first approved by the probate judge after notice to the creditor, and if such assets thereafter become insufficient to pay such claim in full because of depreciation or loss without fault of the executor or administrator, neither the executor nor administrator nor the remaining assets of the estate shall be liable to such creditor by reason thereof.
After setting aside such assets, the executor or administrator may proceed to make payment and distribution of the remaining assets of the estate and to settle the same without recourse by such creditor to the assets so distributed.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.29 | Beneficiary Taking Subject to Mortgage.

Effective:
January 9, 1961
Latest Legislation:
House Bill 1 - 104th General Assembly
When the only debts of an estate remaining unpaid are secured by liens on property of the estate, the devisees, legatees, or heirs entitled to receive such property may be permitted to take the same subject to such liens, if all the lienholders consent and waive recourse to all the other assets of the estate in the event such property so taken is insufficient to pay the debts secured by such liens.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.30 | Suits Against Executor or Administrator.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
(A) No suit shall be brought against an executor or administrator by a creditor of the decedent or by any other party interested in the estate until after five months from the time of the appointment of the executor or administrator, or the expiration of the further time allowed by the probate court for the collection of the assets of the estate, except in the following cases:
(1) On claims rejected in whole or in part;
(2) For the enforcement of a lien against or involving title to specific property;
(3) For the recovery of a claim that would not be affected by the insolvency of the estate;
(4) On account of fraud, conversion, or concealment of assets;
(5) Any other action as to which a different rule is prescribed by statute.
(B) When an executor or administrator dies, resigns, or is removed without having fully administered the estate of the deceased, the time between the executor's or administrator's death, resignation, or removal and the appointment of a successor shall be excluded in computing the five months or longer period provided in division (A) of this section. In any event, the executor's or administrator's successor shall not be held to answer the suit until after the expiration of four months from the date of the successor's appointment, or a further time allowed the executor or administrator by the court for the collection of the assets of the estate.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.31 | Estate of Deceased Joint Debtor.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
When two or more persons are indebted in a joint contract, or upon a judgment founded on the joint contract, and either of them dies, the decedent's estate shall be liable for the debt as if the contract had been joint and several, or as if the judgment had been against the decedent alone. This section shall not affect the rights of a surety, when certified as such, in a judgment rendered jointly against the surety and the surety's principal.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.33 | Claims Previously Barred.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
No law relating to limitation of actions against a new administrator shall revive a claim which is barred, during the continuance in office of the original executor or administrator, or of a former administrator de bonis non.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.34 | Execution - Limitations.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
No execution against the assets of an estate shall issue upon a judgment against an executor or administrator unless upon the order of the probate court that appointed the executor or administrator. If an account has been rendered by the executor or administrator and settled by the court, the execution shall issue only for the sum that appeared, on settlement of the account, to be a just proportion of the assets applicable to the judgment. The order of the court allowing the execution shall fix the amount for which the execution shall issue.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.35 | Executions Against Executor or Administrator.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
All executions against executors and administrators for debts due from the deceased shall run against the assets of the estate of the deceased in the possession or under the control of the executors and administrators.
2023 Ohio Revised Code › Title 21 | Courts-Probate-Juvenile › Chapter 2117 | Presentment of Claims Against Estate › Section 2117.36 | Real Property Not Liable for Debts.

Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
No real property of a deceased person that has been aliened or encumbered by the decedent's heirs prior to the issuing of letters testamentary or of administration shall be liable while in the possession or under the control of a bona fide purchaser for value or to the prejudice of a bona fide lessee or encumbrancer for value for debts of the deceased person unless letters testamentary or of administration are granted within four years from the date of death of the deceased person. No real property of a deceased person that has been aliened or encumbered by the decedent's heirs or devisees after the issuance of letters testamentary or of administration shall be liable while in the possession or under the control of a bona fide purchaser for value or to the prejudice of a bona fide lessee or encumbrancer for value for debts of a deceased person unless suit is brought to subject the real property to the payment of those debts prior to the settlement of the executor's or administrator's final account or what purports to be the executor's or administrator's final account; provided that if the final account is not filed and settled within four years after the granting of letters testamentary or of administration, but excluding for these purposes the time that any action is pending against the executors or administrators for the establishment or collection of any claim against the deceased, the real property so aliened shall not be liable for the debts of the deceased unless suit is brought to subject the real property to those debts within that four-year period. The heir or devisee aliening the real property shall be liable for its value, with legal interest from the time of alienation, to the creditors of the deceased in the manner and within the limitations provided by law. This section does not enlarge or extend the right of the creditors of any deceased person against the deceased person's real property, repeal any limitations contained in other sections of the Revised Code, or apply to mortgages or liens of record at the time of the death of the deceased person.