Ohio Rev. Code § 2115.17
Current with legislation from 2024 received as of May 9, 2024.
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.
R.C. §2115.17