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accrual thereof accruing actual market value administration appeal or error appoint assessed assets cent certify chapter charged cigarette duplicates Code commission of Ohio contemplation of death contingencies or conditions corporation or town corporation or township county auditor county treasurer court having jurisdiction decedent delivery or transfer docket Eight per centum estate or interest executor or trustee exemption Fees of county fifty thousand dollars filed five-tenths fixing the tax following percentages guardian ad litem hereby levied hundred thousand dollars including the tax inheritance tax appraiser inheritance tax law institution or corporation intangible property interest therein legacy letters testamentary moneys collected municipal corporation officer order fixing order of refunder paid payment percentum person or persons preceding section probate court probate judge proceedings property passing prosecuting attorney provided by section real estate semi-annual settlement settlement semi-annually subdivision succession taxable succession thereto successions passing successor tax commission Taxes levied thereupon tion