A guardian shall distinctly report to the probate court the amount of money and personal property expended in making an improvement to the ward’s real property under section 2111.35 of the Revised Code, within forty days after the improvement is completed. If the ward dies before the removal of the disability and there are heirs who inherit real property only from the ward, the money expended shall descend and pass in the same manner as the ward’s other personal property and shall be a charge on the premises improved in favor of the heirs who inherit the personal property.