Ohio § 2117.25

§ 2117.25.

(A) Every executor or administrator shall proceed with diligence to pay the debts of

the decedent and shall apply the assets in the following order: (1) Costs and expenses of administration; (2) An amount, not exceeding four 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

three 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 division (A)(2) of this section, burial and cemetery expenses shall

be limited to the following: (a) The purchase of a right of interment; (b) Monuments or other markers; (c) The outer burial container; (d) The cost of opening and closing the place of interment; (e) The urn. (3) The allowance for support made to the surviving spouse, minor children, or both under section 2106.13 of the Revised Code ; (4) Debts entitled to a preference under the laws of the United States; (5) Expenses of the last sickness of the decedent; (6) If the total bill of a funeral director for funeral expenses exceeds four thousand

dollars, then, in addition to the amount described in division (A)(2) of this section,

an amount, not exceeding two thousand dollars, for funeral expenses that are included

in the bill and that exceed four thousand dollars; (7) Expenses of the decedent's last continuous stay in a nursing home as defined in section 3721.01 of the Revised Code , residential facility as defined in section 5123.19 of the Revised Code , or hospital long-term care unit as defined in section 5168.40 of the Revised Code . For purposes of division (A)(7) of this section, a decedent's last continuous stay

includes up to thirty consecutive days during which the decedent was temporarily absent

from the nursing home, residential facility, or hospital long-term care unit. (8) Personal property taxes, claims made under the medicaid estate recovery program instituted

pursuant to section 5162.21 of the Revised Code , and obligations for which the decedent was personally liable to the state or any

of its subdivisions; (9) 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; (10) Other debts for which claims have been presented and finally allowed. (B) The part of the bill of a funeral director that exceeds the total of six thousand

dollars as described in divisions (A)(2) and (6) of this section, and the part of

a claim included in division (A)(9) of this section that exceeds three hundred dollars

shall be included as a debt under division (A)(10) of this section, depending upon

the time when the claim for the additional amount is presented. (C) Any natural person or fiduciary who pays a claim of any creditor described in division

(A) of this section shall be subrogated to the rights of that creditor proportionate

to the amount of the payment and shall be entitled to reimbursement for that amount

in accordance with the priority of payments set forth in that division. (D)(1) 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 (A)(2), (6), and (9) 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 (A)(4) and (8)

of this section, of which the executor or administrator has knowledge, regardless

of presentation. (2) 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. (E) 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. (F) If it appears at any time that the assets have been exhausted in paying prior or

preferred charges, allowances, or claims, those payments shall be a bar to an action

on any claim not entitled to that priority or preference.