Ohio Rev. Code § 5305.12
Current with legislation from 2024 received as of August 15, 2024.
In making the appraisement of the yearly value of the real estate provided for in section 5305.11 of the Revised Code, the commissioners must exclude all permanent or valuable improvements made thereon after the deceased consort of the surviving spouse ceased to be its owner.
R.C. §5305.12