The bill amends sections 2127.38 and 5721.10 of the Revised Code to update the regulations regarding fees associated with the administration of probate estates. Notably, it introduces a new provision that allows a court to fix additional costs, expenses, and fees incurred by the executor or administrator of an estate, not to exceed an aggregate of five thousand dollars, if the estate is insolvent or if the proceeds from the sale of real property are insufficient to cover these expenses. This provision is in addition to the existing costs and fees that are prioritized for payment before any liens on the property.

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

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
As Reported By Senate Committee: 2127.38, 5721.10
As Passed By Senate: 2127.38, 5721.10
As Enrolled: 2127.38, 5721.10