Computation Form Of Attorney Fees Page 9
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26RULE 63.1
LOCAL RULE FOR SALE OF PERSONAL PROPERTY
The requirements of rule 63 shall not apply where sale has been authorized
by will or consent given by all heirs, provided that except for good cause shown,
personal property shall not be sold until the inventory has been approved.
RULE 64
ACCOUNTS
(A)
The vouchers or other proofs required by section 2109.302 and
2109.303 of the Revised Code and receipts filed or exhibited pursuant to section
2109.32(B) (1)(b) of the Revised Code, shall be referenced to the account by
number, letter, or date.
(B)
If land has been sold during the accounting period, the account shall
show the gross amount of the proceeds and include a copy of the closing statement
itemizing all of the disbursements.
(C)
Receipts for distributive shares signed by persons holding power of
attorney may be accepted, provided the power of attorney is recorded in the county
in which the estate is being administered and a copy of the recorded power is
attached to the account.
(D)
Exhibiting assets.
(1)
The court may require that all assets be exhibited at the time of
filing a partial account.
(2)
Cash balances may be verified by exhibiting a financial
institution statement, passbook, or a current letter from the financial
institution in which the funds are deposited certifying the amount of funds
on deposit to the credit of the fiduciary. Assets held in a safe deposit box of a
fiduciary or by a surety company on a fiduciary's bond may be exhibited by
filing a current inventory of the assets. The inventory shall be certified by
the manager of the safe deposit box department of the financial institution
leasing the safe deposit box or by a qualified officer of the surety company if
the assets are held by a surety. If the assets are held by a bank, trust
company, brokerage firm, or other financial institution, exhibition may be
made by proper certification as to the assets so held. For good cause shown,
the court may designate a deputy clerk of the court to make an examination
of the assets located in the county, not physically exhibited to the court or
may appoint a commissioner for that purpose if the assets are located
outside the county. The commissioner appointed shall make a written report
of findings to the court.
(E)
A final or distributive account shall not be approved until all court
costs have been paid.
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