The probate court of the county has jurisdiction to determine all questions concerning the administration of the taxes levied by this chapter, and all questions concerning the proper determination of the amount of such taxes or penalties upon exceptions filed as provided in section 5731.30 of the Revised Code. Such jurisdiction shall exist not only as to the transfer of property which would otherwise invoke the jurisdiction of such court, but shall extend to all cases covered by this chapter, so that all transfers, taxable under this chapter, whether made under the last will and testament of the decedent or otherwise, shall be within such jurisdiction.

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Terms Used In Ohio Code 5731.31

  • county: means one of the following:

    (1) The county in which the decedent's estate is administered;

    (2) If no administration of the decedent's estate is being had, the county of residence of the decedent at the time of death;

    (3) If the decedent dies a resident of another state, any county in which any property subject to tax is located. See Ohio Code 5731.01

  • Decedent: A deceased person.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Probate: Proving a will
  • Property: means real and personal property. See Ohio Code 1.59

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