Notice Of Hearing On Application For Attorney Fees Page 14
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52such exhibition may be made by proper certification as to the assets so
held.
RULE 64.4
COURT COSTS PAID
A final and distributive account shall not be approved until all court costs are
paid.
RULE 64.5
TIME FOR FILING
A.
For decedent’s estates, the final and distributive account due within six
months after appointment of the fiduciary may be extended by Application
to thirteen (13) months for the reasons enumerated in Ohio R.C
2109.301(B)(1). All subsequent accounts must be filed on an annual basis
unless the Court otherwise orders. Accounts not filed in compliance with
this rule shall be subject to citation.
B.
For guardianships or trusts, the first account shall be filed not later than
one (1) year following the date of the appointment of the fiduciary and all
subsequent accounts shall be filed on an annual basis, unless otherwise
ordered by the Court.
C.
Notices/citations shall be issued when an account is not filed when due,
unless an application to extend administration/notice to extend has been
filed.
D.
If a fiduciary is delinquent in filing an account or exhibiting assets and no
extension has been granted, a citation shall be issued requiring the
fiduciary to appear forthwith and show cause why the account has not
been filed or why the assets have not been exhibited.
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