Ohio Code § 2115.17

Real Property Appraisal Conclusive.
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Effective: January 13, 2012
Latest Legislation: Senate Bill 124 - 129th General Assembly
When the inventory required by section 2115.02 of the Revised Code has been approved by the probate court, the appraisement of the real property as set forth in the inventory shall be conclusive for all purposes except estate tax, unless a reappraisal is ordered by the court.

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