The bill amends sections 2127.38 and 5721.10 of the Revised Code to update the laws governing fees associated with the administration of probate estates. Specifically, it introduces a new provision that allows for additional costs, expenses, and fees incurred by executors or administrators to be paid from the sale proceeds of real property, particularly in cases where the estate is insolvent. This provision permits a court to authorize up to $5,000 in additional fees, which can be allocated before any liens on the property, ensuring that fiduciaries are compensated for their services in managing the estate.

Additionally, the bill clarifies the state's lien on properties listed in the delinquent land list and outlines the procedures for foreclosure in cases of unpaid taxes. It specifies that the state has the first lien for taxes, assessments, interest, and penalties, and establishes the conditions under which foreclosure proceedings may be initiated. The bill also repeals the existing language in sections 2127.38 and 5721.10, effectively replacing it with the new provisions outlined in the amendments.

Statutes affected:
As Introduced: 2127.38, 5721.10
As Reported By House Committee: 2127.38, 5721.10
As Passed By House: 2127.38, 5721.10