Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.
Ohio Rev. Code Ann. § 2131.01
Present value determinations
Applied in 4 court decisions — leading case Stand Energy Corp. v. Epler (2005)
Most recently applied in Jackson v. Moissis (March 2017)
Effective: October 29, 1999; Latest Legislation: House Bill 59 - 123rd General Assembly
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.