Ohio § 2127.38

§ 2127.38.

The sale price of real property sold following an action by an executor, administrator,

or guardian shall be applied and distributed as follows: (A)(1) To discharge the costs and expenses of the sale, including reasonable fees to be

fixed by the probate court for services performed by attorneys for the fiduciary in

connection with the sale, and compensation, if any, to the fiduciary for services

in connection with the sale as the court may fix, which costs, expenses, fees, and

compensation shall be paid prior to any liens upon the real property sold and notwithstanding

the purchase of the real property by a lien holder; (2) If the estate is insolvent or if, following the application and distribution of the

sale proceeds under this section, the real and personal property in the possession

or under the control of the executor or administrator of the estate is insufficient

to pay the costs, expenses, or fees incurred by the executor or administrator in the

course of administrating the entire estate, including fees for services performed

by attorneys employed by the executor or administrator in relation to the administration

of the entire estate, a court may fix which of those costs, expenses, and fees, not

to exceed an aggregate of five thousand dollars, in addition to the costs, expenses,

fees, and compensation authorized by division (A)(1) of this section, shall be paid

prior to any liens placed on or after the effective date of this amendment, upon the

real property sold and notwithstanding the purchase of the real property by a lien

holder. (B) To the payment of taxes, interest, penalties, and assessments then due against the

real property, and to the payment of mortgages and judgments against the ward or deceased

person, according to their respective priorities of lien, so far as they operated

as a lien on the real property of the deceased at the time of the sale, or on the

estate of the ward at the time of the sale, that shall be apportioned and determined

by the court, or on reference to a master, or otherwise; (C)(1) In the case of an executor or administrator, the remaining proceeds of sale shall

be applied as follows: (a) To the payment of legacies with which the real property of the deceased was charged,

if the action is to sell real property to pay legacies; (b) To discharge the claims and debts of the estate in the order provided by law. (2) Whether the executor or administrator was appointed in this state or elsewhere, the

surplus of the proceeds of sale shall be considered for all purposes as real property,

and be disposed of accordingly.