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The Ohio Revised Code (ORC) contains all current statutes of the Ohio General Assembly of a permanent and general nature, consolidated into provisions, titles, chapters and sections. [1] However, the only official publication of the enactments of the General Assembly is the Laws of Ohio; the Ohio Revised Code is only a reference. [2]
In 2007, the Ohio estate tax was again proposed for amendment or repeal. A repealing the estate tax of Ohio was enacted by its general assembly during its 2011-2012 session, to take effect on "individuals dying on or after January 1, 2013." [2] For dates of death on or after January 1, 2002: [1]
There is a Supreme Court probate registry in each jurisdiction that deals with probate applications. However, each state and territory has slightly different laws and processes in relation to probate. The main probate legislation is as follows: New South Wales—Probate and Administration Act 1898. [12] Victoria—Administration and Probate Act ...
The duties of the courts are outlined in Article IV, Section 4. Each of Ohio's 88 counties has a court of common pleas. The Ohio General Assembly (the state legislature) has the power to divide courts of common pleas into divisions, and has done so, establishing general, domestic relations, juvenile, and probate divisions:
The Uniform Probate Code (commonly abbreviated UPC) is a uniform act drafted by National Conference of Commissioners on Uniform State Laws (NCCUSL) governing inheritance and the decedents' estates in the United States.
A probate court (sometimes called a surrogate court) is a court that has competence in a jurisdiction to deal with matters of probate and the administration of estates. [1] In some jurisdictions, such courts may be referred to as orphans' courts [ 2 ] or courts of ordinary.
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