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.
Structure Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Chapter 2113 | Executors and Administrators - Appointment; Powers; Duties
Section 2113.01 | What Court Shall Grant Letters.
Section 2113.03 | Court May Order Estate Released From Administration.
Section 2113.031 | Summary Release From Administration.
Section 2113.032 | Application for Release of Medical and Billing Records.
Section 2113.04 | Payment of Wages of Deceased Employee Without Administration.
Section 2113.05 | Letters Testamentary Shall Issue.
Section 2113.06 | To Whom Letters of Administration Shall Be Granted.
Section 2113.07 | Application for Appointment as Executor or Administrator.
Section 2113.11 | Notice When Deceased Was an Alien.
Section 2113.12 | Procedure if Executor Renounces.
Section 2113.13 | Minority of an Executor.
Section 2113.14 | Executor of an Executor Not to Administer.
Section 2113.15 | Special Administrator.
Section 2113.16 | Termination of Powers of Special Administrator.
Section 2113.17 | Creditor's Claims Before Special Administrator.
Section 2113.18 | Removal of Executor or Administrator.
Section 2113.19 | Administrator De Bonis Non.
Section 2113.20 | Will Proved After Administration as of an Intestate.
Section 2113.22 | Proceedings Against Former Executor or Administrator.
Section 2113.23 | Sales of Former Executor or Administrator Valid.
Section 2113.25 | Time Frame for Collection of Assets and Administration of Estate; Extensions.
Section 2113.26 | Examination of Executor or Administrator.
Section 2113.30 | Continuing Decedent's Business.
Section 2113.31 | Responsibility of Executor or Administrator.
Section 2113.311 | Management and Rental of Real Property by Executor or Administrator.
Section 2113.32 | Executors and Administrators Not to Profit.
Section 2113.33 | Not Responsible for Bad Debts.
Section 2113.34 | Chargeable With Property Consumed.
Section 2113.35 | Commissions.
Section 2113.36 | Further Allowance - Counsel Fees.
Section 2113.37 | Allowance for Tombstone and Cemetery Lot.
Section 2113.39 | Sale of Property Under Authority of Will.
Section 2113.40 | Sale of Personal Property.
Section 2113.41 | Public Sale.
Section 2113.42 | Report of Sale.
Section 2113.44 | Sale of Notes Secured by Mortgage.
Section 2113.45 | Mortgaged Premises to Be Considered Personal Assets - Possession.
Section 2113.46 | Who May Discharge Mortgage.
Section 2113.47 | Foreclosure of Mortgage.
Section 2113.48 | Action to Complete Contract to Sell Land.
Section 2113.49 | Court May Order Alteration or Cancellation of Contract.
Section 2113.50 | Completion of Decedent's Contract to Buy Land.
Section 2113.51 | Property May Be Delivered to Legatee.
Section 2113.52 | Devisee Takes Subject to Tax Lien - Exoneration of Mortgage Lien.
Section 2113.53 | Distribution of Assets of Estate.
Section 2113.531 | General Legacies - Interest.
Section 2113.54 | Distribution Upon Application of Legatee or Distributee.
Section 2113.55 | Distribution in Kind.
Section 2113.56 | Executor or Administrator Not Liable.
Section 2113.58 | Protection of Remainderman's Interest in Personal Property.
Section 2113.59 | Lien on Share of Beneficiary.
Section 2113.61 | Application for Certificate of Transfer of Real Property.
Section 2113.62 | Record by County Recorder.
Section 2113.64 | Investment of Unclaimed Money.
Section 2113.65 | Disposition of Investment.
Section 2113.66 | Statute of Limitations No Defense.
Section 2113.67 | Money Paid to Owner.
Section 2113.68 | Responsibility for Safekeeping of Evidences of Title.
Section 2113.69 | Newly Discovered Assets.
Section 2113.70 | Suit Against Foreign Executors and Administrators.
Section 2113.71 | Jurisdiction.
Section 2113.72 | Proceedings Against Foreign Executor or Administrator.
Section 2113.73 | Security for Distributees and Indemnification for Sureties.
Section 2113.74 | Other Remedies.
Section 2113.75 | Foreign Executor or Administrator May Prosecute Suit in This State.
Section 2113.85 | Apportionment of Tax Definitions.
Section 2113.86 | Apportionment of Taxes.
Section 2113.861 | Apportionment of Generation-Skipping Tax.
Section 2113.87 | Requesting Court to Determine Apportionment of Tax.
Section 2113.88 | Withholding or Recovering Amount of Tax.
Section 2113.89 | Action to Recover Tax.
Section 2113.90 | Action by Foreign Fiduciary or Obligated Person.