Ohio Revised Code

Ohio Rev. Code § 5307.14 (2026)

Distribution of proceeds; auctioneer's compensation and reimbursement for expenses; sheriff's liability

✓ laws through the 2026 session (checked Sept. 2026)
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(A) Subject to division (B) of this section, the money or securities arising from a sale of, or an election to take an estate, shall be distributed and paid, by order of the court of common pleas, to the parties entitled to the money or securities, in lieu of their respective parts and proportions of the estate, according to their rights in the estate.

(B) When a sale is made by a licensed auctioneer, the auctioneer shall receive compensation and reimbursement for expenses as described in section 2335.021 of the Revised Code, that the court shall apportion as costs to the parties as the court finds reasonable and proper.

(C) All receipts of money or securities by the sheriff arising from a sale or election are in the sheriff's official capacity, and the sureties on the sheriff's official bond are liable for any misapplication of those receipts.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2002–2026 · leading case: McCarthy v. Lippitt, 781 N.E.2d 1023 (Ohio Ct. App. 7th Dist. 2002).
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McCarthy v. Lippitt, 781 N.E.2d 1023 (Ohio Ct. App. 7th Dist. 2002). · cites it 3× “Appellants point to R.C. 5307.14, which states: {¶ 56} “The money or securities arising from a sale of, or an election to take an estate, shall be distributed and paid, by order of the court of common pleas, to the parties entitled thereto, in lieu of their respective parts and…”
Gallagher v. Townsend, 443 P.3d 847 (Wyo. 2019). “In other words, he would receive 87% of the property interest.”
Thrasher v. Watts, 2011-Ohio-2844, 952 N.E.2d 1207. “He emphasizes, however, that the trial court did not comply with any other procedural requirement in R.C.”
Wickham v. Wickham, 2015-Ohio-4136. “R.C. 5307.14. {¶33} Hargreaves has previously agreed that partition is appropriate, Defendant does not believe that the question of partition is in dispute in this action.”
Est. of Szabrak v. Ley, 2026-Ohio-991. · cites it 2× “{¶85} Moreover, once a court orders partition, several statutory procedures must be followed before a sale may occur, including appraisal and sale procedures set forth in R.C. 5307.09, 5307.”
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