Revise fees for the administration of a probate estate

(136th General Assembly)

(Amended
House Bill Number 55)

AN ACT

To amend sections 2127.38 and
5721.10 of the Revised Code to amend the law related to fees for the
administration of a probate estate.

Be
it enacted by the General Assembly of the State of Ohio:

Section
1.
That
sections 2127.38 and 5721.10 of the Revised Code be amended to read
as follows:

Sec.
2127.38.
The
sale price of real property sold following an action by an executor,
administrator, or guardian shall be applied and distributed as
follows:

(A)

(A)(1)

To
discharge the costs and expenses of the sale, including reasonable
fees to be fixed by the probate court for services performed by
attorneys for the fiduciary in connection with the sale, and
compensation, if any, to the fiduciary for services in connection
with the sale as the court may fix, which costs, expenses, fees, and
compensation shall be paid prior to any liens upon the real property
sold and notwithstanding the purchase of the real property by a lien
holder;

(2)
If the estate is insolvent or if, following the application and
distribution of the sale proceeds under this section, the real and
personal property in the possession or under the control of the
executor or administrator of the estate is insufficient to pay the
costs, expenses, or fees incurred by the executor or administrator in
the course of administrating the entire estate, including fees for
services performed by attorneys employed by the executor or
administrator in relation to the administration of the entire estate,
a court may fix which of those costs, expenses, and fees, not to
exceed an aggregate of five thousand dollars, in addition to the
costs, expenses, fees, and compensation authorized by division (A)(1)
of this section, shall be paid prior to any liens placed on or after
the effective date of this amendment, upon the real property sold and
notwithstanding the purchase of the real property by a lien holder.

(B)
To the payment of taxes, interest, penalties, and assessments then
due against the real property, and to the payment of mortgages and
judgments against the ward or deceased person, according to their
respective priorities of lien, so far as they operated as a lien on
the real property of the deceased at the time of the sale, or on the
estate of the ward at the time of the sale, that shall be apportioned
and determined by the court, or on reference to a master, or
otherwise;

(C)(1)
In the case of an executor or administrator, the remaining proceeds
of sale shall be applied as follows:

(a)
To the payment of legacies with which the real property of the
deceased was charged, if the action is to sell real property to pay
legacies;

(b)
To discharge the claims and debts of the estate in the order provided
by law.

(2)
Whether the executor or administrator was appointed in this state or
elsewhere, the surplus of the proceeds of sale shall be considered
for all purposes as real property, and be disposed of accordingly.

Sec.
5721.10.
Except
as otherwise provided under section
2127.38
or
5301.93
,

or sections 5721.30 to 5721.43 of the Revised Code, the state shall
have the first lien on the lands and lots described in the delinquent
land list, for the amount of taxes, assessments, interest, and
penalty charged prior to the delivery of such list. If the taxes have
not been paid for one year after having been certified as delinquent,
the state shall institute foreclosure proceedings in the manner
provided by section 323.25, sections 323.65 to 323.79, or sections
5721.01 to 5721.28 of the Revised Code, unless a tax certificate
respecting that property has been sold or assigned under section
5721.32 or 5721.33 of the Revised Code, or unless such taxes are the
subject of a valid delinquent tax contract under section 323.31 of
the Revised Code for which the county treasurer has not made
certification to the county auditor that the delinquent tax contract
has become void. The court shall levy, as costs in the foreclosure
proceedings instituted on the certification of delinquency, the cost
of an abstract or certificate of title to the property described in
the certification, if it is required by the court, to be paid into
the general fund of the county. Sections 5721.01 to 5721.28 of the
Revised Code do not prevent the partial payment of such delinquent
taxes, assessments, interest, and penalty during the period the
delinquency is being discharged in accordance with a delinquent tax
contract under section 323.31 of the Revised Code, but the partial
payments may be made and received as provided by law without
prejudice to the right of the state to institute foreclosure
proceedings for any amount then remaining unpaid, if the county
treasurer certifies to the county auditor that the delinquent tax
contract has become void.

Section
2.
That
existing sections 2127.38 and 5721.10 of the Revised Code are hereby
repealed.

Speaker
___________________ of the House of Representatives.

President
___________________ of the Senate.

Passed
________________________, 20____

Approved
________________________, 20____

Governor.

The section numbering of law
of a general and permanent nature is complete and in conformity with
the Revised Code.

Director, Legislative
Service Commission.

Filed
in the office of the Secretary of State at Columbus, Ohio, on the
____ day of ___________, A. D. 20____.

Secretary of State.

File
No. _________ Effective Date ___________________