32 chapters · 1,167 sections in this title.
Ohio Rev. Code Ann. § 322.01 Real property and manufactured home transfer tax definitions
2.0K chars
As used in sections 322.01 to 322.07 of the Revised Code: (A) "Value" means, in the case of any deed not a gift in whole or part, the amount of the full consideration therefor, paid or to be paid for the real estate described in the deed, including the amount of any liens thereon…
Ohio Rev. Code Ann. § 322.02 Real property transfer tax
3.1K chars
(A) For the purpose of paying the costs of enforcing and administering the tax and providing additional general revenue for the county, any county may levy and collect a tax to be known as the real property transfer tax on each deed conveying real property or any interest in real…
Ohio Rev. Code Ann. § 322.021 Repealing county permissive tax passed as an emergency
2.1K chars
The question of a repeal of a county permissive tax adopted as an emergency measure pursuant to division (B) of section 322.02 of the Revised Code may be initiated by filing with the board of elections of the county not less than ninety days before the general election in any yea…
Ohio Rev. Code Ann. § 322.03 Allocating and disbursing tax proceeds
0.9K chars
The funds collected by a county levying a real property transfer tax or a manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code shall be allocated and disbursed as follows:(A) First, for payment of the costs incurred by the county in the adminis…