Text of Statute

Every executor or administrator shall proceed with diligence to pay the debts of the decedent, and shall apply the assets in the following order:

(A) Costs and expenses of administration;

(B) An amount, not exceeding two thousand dollars, for funeral expenses that are included in the bill of a funeral director, funeral expenses other than those in the bill of a funeral director that are approved by the probate court, and an amount, not exceeding two thousand dollars, for burial and cemetery expenses, including that portion of the funeral director's bill allocated to cemetery expenses that have been paid to the cemetery by the funeral director.

For purposes of this division, burial and cemetery expenses shall be limited to the following:

(1) The purchase of a place of interment;

(2) Monuments or other markers;

(3) The outer burial container;

(4) The cost of opening and closing the place of interment;

(5) The urn.

(C) The allowance for support made to the surviving spouse, minor children, or both under section 2106.13 of the Revised Code;

(D) Debts entitled to a preference under the laws of the United States;

(E) Expenses of the last sickness of the decedent;

(F) If the total bill of a funeral director for funeral expenses exceeds two thousand dollars, then, in addition to the amount described in division (B) of this section, an amount, not exceeding one thousand dollars, for funeral expenses that are included in the bill and that exceed two thousand dollars;

(G) Personal property taxes and obligations for which the decedent was personally liable to the state or any of its subdivisions;

(H) Debts for manual labor performed for the decedent within twelve months preceding the decedent's death, not exceeding three hundred dollars to any one person;

(I) Other debts for which claims have been presented and finally allowed.

The part of the bill of a funeral director that exceeds the total of three thousand dollars as described in divisions (B) and (F) of this section, and the part of a claim included in division (H) of this section that exceeds three hundred dollars shall be included as a debt under division (I) of this section, depending upon the time when the claim for the additional amount is presented.

Chapters 2113. to 2125. of the Revised Code, relating to the manner in which and the time within which claims shall be presented, shall apply to claims set forth in divisions (B), (F), and (H) of this section. Claims for an expense of administration or for the allowance for support need not be presented. The executor or administrator shall pay debts included in divisions (D) and (G) of this section, of which the executor or administrator has knowledge, regardless of presentation.

The giving of written notice to an executor or administrator of a motion or application to revive an action pending against the decedent at the date of death shall be equivalent to the presentation of a claim to the executor or administrator for the purpose of determining the order of payment of any judgment rendered or decree entered in such an action.

No payments shall be made to creditors of one class until all those of the preceding class are fully paid or provided for. If the assets are insufficient to pay all the claims of one class, the creditors of that class shall be paid ratably.

If it appears at any time that the assets have been exhausted in paying prior or preferred charges, allowances, or claims, such payments shall be a bar to an action on any claim not entitled to such priority or preference.

HISTORY: GC §§ 10509-121, 10509-122; 114 v 320(428); 116 v 385; 119 v 394; 121 v 115; Bureau of Code Revision, 10-1-53; 128 v 320 (Eff 10-14-59); 135 v S 318 (Eff 1-1-74); 135 v H 162 (Eff 5-30-74); 136 v S 145 (Eff 1-1-76); 137 v H 1 (Eff 8-26-77); 142 v S 252 (Eff 7-20-88); 143 v H 346 (Eff 5-31-90); 148 v H 18. Eff 10-20-99.