When the property transferred is real estate or tangible personal property within this state, the tax on the transfer thereof shall be deemed to have originated in the municipal corporation or township in which such property is physically located. In case of real estate located in more than one municipal corporation or township, the tax on the transfer thereof, or of any interest therein, shall be apportioned between the municipal corporation or townships in which it is located in the proportions in which the tract is assessed for general property taxation in such townships or municipal corporations.
Determining origin of tax on transfer of realty and tangible personalty located in state
Ohio Rev. Code Ann. § 5731.50, under Chapter 5731 | Estate Tax.
Ohio Rev. Code Ann. § 5731.50