Ohio § 2113.87

§ 2113.87.

(A) The fiduciary, or any person interested in the estate who objects to the manner of

apportionment of a tax, may apply to the court that has jurisdiction of the estate

and request the court to determine the apportionment of the tax.  If there are no probate proceedings, the probate court of the county in which the

decedent was domiciled at death, upon application by the fiduciary or any other person

interested in the estate who objects to the manner of apportionment of a tax, shall

determine the apportionment of the tax. (B) The fiduciary may notify any person interested in the estate of the manner of the

apportionment of tax determined by the fiduciary.  Upon receipt of that notice, a person interested in the estate, within thirty days

after the date of receipt of the notice, may indicate the person's objection to the

manner of apportionment by application to a probate court as described in division

(A) of this section.  If the person interested in the estate fails to make the application within the

thirty-day period, the person is bound by the manner of apportionment determined by

the fiduciary.  The notice described in this division shall state the name and address of the probate

court with jurisdiction over the apportionment and include the following statement: “If you fail to file an objection to this proposed apportionment with the probate

court within thirty days of the receipt of this notice, you are bound by the proposed

apportionment.” (C) If a probate court finds that an assessment of penalties and interest assessed with

respect to a tax is due to delay caused by the negligence of the fiduciary, the court

may charge the fiduciary with the amount of the assessed penalties and interest.  In any suit or judicial proceeding to recover from any person interested in the

estate the amount of the tax apportioned to that person, the determination of the

probate court is conclusive.