Ohio Code § 2101.141

§ 2101.141.

The vouchers, proof, or other evidence filed in support of the expenditures or distribution

stated in an account, which has been filed in the probate court, may be ordered destroyed

or otherwise disposed of five years after the account with which it was filed has

been approved or settled and recorded and after there has been a compliance with section 149.38 of the Revised Code . When the vouchers, proof, or other evidence filed in support of expenditures or distribution

stated in an account are microfilmed, they may be ordered destroyed immediately after

such record is made and, if required by law, after the approval and settlement of

the account. The inventories, schedules of debts, accounts, pleadings, wills, trusts, bonds, and

other papers, excluding vouchers or other evidence of expenditures and distributions,

filed in the probate courts by fiduciaries appointed by the probate courts, and all

pleadings filed and court entries for the determination of inheritance tax under former sections 5731.01 to 5731.56 of the Revised Code , and estate tax under sections 5731.01 to 5731.51 of the Revised Code , and all documents filed or received and entries made by the court in conjunction

with the instruments referred to in this section, after having been recorded, if required

by law to be recorded, may be ordered microfilmed and destroyed after being microfilmed.  All instruments referred to in this paragraph that are not microfilmed may be ordered

destroyed or otherwise disposed of without microfilming after a period of twenty-one

years has elapsed from the closing or termination of the administration of the estate,

trust, or other fiduciary relationship and after there has been a compliance with section 149.38 of the Revised Code . Nothing in this section shall apply to records pertaining to estates on which inheritance

tax temporary orders are pending. Prior to the order of the court directing the destruction or disposition of the vouchers,

proof, or other evidence of expenditures or distribution, any party in interest, upon

application filed, may have the vouchers, proof, or other evidence of expenditures

or distribution recorded, upon payment of the costs incident to doing so. An estate, trust, or other fiduciary relationship shall be deemed to be closed or

terminated when a final accounting has been filed, and if required by law at the time

of filing, the account has been approved and settled.