Ohio Revised Code|Section 2127.38 | Distribution of money received from sale of real property.

                                                
The sale price of real property sold following  an action by an executor, administrator, or guardian shall be  applied and distributed as follows: 
(A) To discharge the costs and expenses of the sale,  including reasonable fees to be fixed by the probate court for  services performed by attorneys for the fiduciary in connection  with the sale, and compensation, if any, to the fiduciary for  services in connection with the sale as the court may fix, which  costs, expenses, fees, and compensation shall be paid prior to any  liens upon the real property sold and notwithstanding the purchase  of the real property by a lien holder;
(B) To the payment of taxes, interest, penalties, and  assessments then due against the real property, and to the payment  of mortgages and judgments against the ward or deceased person,  according to their respective priorities of lien, so far as they  operated as a lien on the real property of the deceased at the  time of the sale, or on the estate of the ward at the time of the  sale, that shall be apportioned and determined by the court, or on  reference to a master, or otherwise;
(C)(1) In the case of an executor or administrator, the  remaining proceeds of sale shall be applied as follows:
(a) To the payment of legacies with which the real property  of the deceased was charged, if the action is to sell real  property to pay legacies;
(b) To discharge the claims and debts of the estate in the  order provided by law.
(2) Whether the executor or administrator was appointed in  this state or elsewhere, the surplus of the proceeds of sale shall  be considered for all purposes as real property, and be disposed  of accordingly.