OH · rules
Ohio Civ.R. 73.15
Accounts
(A) The vouchers or other proofs required by section 2109.302 and 2109.303 of the Revised
Code and receipts filed or exhibited pursuant to section 2109.32(B)(1)(b) of the Revised
Code, shall be referenced to the account by number, letter, or date.
(B) If land has been sold during the accounting period, the account shall show the gross amount
of the proceeds and include a copy of the closing statement itemizing all of the
disbursements.
(C) Receipts for distributive shares signed by persons holding power of attorney may be
accepted, provided the power of attorney is recorded in the county in which the estate is
being administered and a copy of the recorded power is attached to the account.
(D) Exhibiting assets.
(1) The court may require that all assets be exhibited at the time of filing a partial
account.
(2) Cash balances may be verified by exhibiting a financial institution statement,
passbook, or a current letter from the financial institution in which the funds are
deposited certifying the amount of funds on deposit to the credit of the fiduciary.
Assets h eld in a safe deposit box of a fiduciary or by a surety company on
fiduciary’s bond may be exhibited by filing a current inventory of the assets. The
inventory shall be certified by the manager of the safe deposit box department of
the financial institution leasing the safe deposit box or by a qualified officer of the
surety company if the assets are held by a surety. If the assets are held by a bank,
trust company, brokerage firm, or other financial institution, exhibition may be
made by proper certifica tion as to the assets so held. For good cause shown, the
court may designate a deputy clerk of the court to make an examination of the assets
located in the county, not physically exhibited to the court or may appoint a
commissioner for that purpose if th e assets are located outside the county. The
commissioner appointed shall make a written report of findings to the court.
(E) A final or distributive account shall not be approved until all court costs have been paid.
History
Effective Date: July 1, 2026
Provenance
- Source
- supremecourt.ohio.gov
- Retrieved
- 2026-09-14
- Edition
- 2026-09-14
- Content hash
42f8de7b067a7c5eda76b2592f8c2dd39fe338effbf9e671c7f2741b72b56ffc
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