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.
Structure Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Chapter 2117 | Presentment of Claims Against Estate
Section 2117.01 | Debts Due an Executor or Administrator.
Section 2117.02 | Presentation of Claim to Probate Court.
Section 2117.03 | Disinterested Person to Represent Estate.
Section 2117.04 | Appeal From Final Order or Judgment.
Section 2117.05 | Compromise and Settlement of Claims.
Section 2117.06 | Presentation and Allowance of Creditor's Claims - Pending Action Against Decedent.
Section 2117.07 | Acceleration of Bar Against Claims of Potential Claimants.
Section 2117.08 | Authentication of Claims.
Section 2117.09 | Disputed Claims.
Section 2117.10 | Failure of Lienholder to Present Claim.
Section 2117.11 | Rejection of a Claim.
Section 2117.12 | Action on Rejected Claim Barred.
Section 2117.13 | Claims Rejected on Requisition of Heir, Devisee, or Creditor.
Section 2117.14 | Parties to Action on Claim Rejected on Requisition.
Section 2117.15 | Payment of Debts - Report of Insolvency.
Section 2117.17 | Hearing Allowing and Classifying Claims.
Section 2117.18 | Personal Property Taxes, Penalties, and Interest.
Section 2117.19 | No Allowance to Tax Inquisitors.
Section 2117.25 | Order in Which Debts to Be Paid.
Section 2117.251 | Claim of Funeral Director Arises After Death - Preneed Funeral Contracts.
Section 2117.27 | Vendor's Lien Not Preferred.
Section 2117.28 | Debts Not Due.
Section 2117.29 | Beneficiary Taking Subject to Mortgage.
Section 2117.30 | Suits Against Executor or Administrator.
Section 2117.31 | Estate of Deceased Joint Debtor.
Section 2117.33 | Claims Previously Barred.
Section 2117.34 | Execution - Limitations.
Section 2117.35 | Executions Against Executor or Administrator.
Section 2117.36 | Real Property Not Liable for Debts.
Section 2117.37 | Presentation of Contingent Claims.
Section 2117.38 | Assets From Which Payment to Be Made.
Section 2117.39 | Contingent Claims Not to Be Presented.
Section 2117.40 | Estate of Deceased in the Hands of Heirs.
Section 2117.41 | Payment of Contingent Claims After Settlement of Estate.
Section 2117.42 | Creditors May Proceed Against All in One Action.