The Probate Court is established to supervise the administration of the estate of a decedent (the person who has died) who was a legal resident of the county at the time of his or her death. Each transaction involved in the administration of an estate (such as paying a decedent’s bill) is subject to the examination and approval of the Probate Court. A probate estate is a legal proceeding provided for by Ohio law to determine: the assets of a deceased person who was an Ohio resident at the time of death; the value of those assets; and how those assets should be distributed. If a will is involved, the Court will generally follow the terms of the will as to who should serve as executor of the estate and who should inherit the assets of the estate. If the decedent had no will or if a will is deemed to be invalid, the Court will follow Ohio statutory laws to determine which relatives are to inherit. A probate estate is necessary to protect and conserve the assets of a decedent for the heirs, creditors, and other persons interested in an estate. The probate estate will provide for the payment of outstanding debts, the payment of taxes, and the distribution of the remaining assets to the persons entitled to receive them either under the decedent’s will or by law. The probating of an estate requires the appointment by the Probate Court of a suitable person to supervise the administration of the estate. The person appointed is called an executor, if named in a will, or an administrator, if there is no will. The executor or administrator may be an individual, a bank, or a trust company. Typically, the executor will need the aid of an attorney to help with the Probate process. The duties of an executor or administrator are: (1) To determine the names, ages and degree of relationship of heirs; (2) To take possession of and conserve all of the real and personal property of the decedent; (3) To file with the Probate Court an inventory of all the assets held in the name of the decedent; (4) To receive and determine the validity of all claims against the decedent’s estate; (5) To file tax returns and to pay income and estate taxes; (6) To make distribution of the estate’s assets to the proper persons; (7) To file an account of all receipts and disbursements made by the executor or administrator with the Probate Court.