33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5731.49 Determining tax revenues due political subdivisions
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At each annual settlement provided for by section 5731.46 of the Revised Code, the county auditor shall certify to the county auditor of any other county in which is located in whole or in part any municipal corporation or township to which any of the taxes collected under this c…
Ohio Rev. Code Ann. § 5731.50 Determining origin of tax on transfer of realty and tangible personalty located in state
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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 i…
Ohio Rev. Code Ann. § 5731.51 Determining origin of tax on transfer of personalty not located in state
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The tax on the transfer of intangible property or tangible personal property not within this state from a resident of this state shall be deemed to have originated in the municipal corporation or township in which the decedent was domiciled.The municipal corporation or township i…
Ohio Rev. Code Ann. § 5731.90 Confidentiality
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(A)(1) Except as provided in division (A)(2) of this section, to the extent that any of the following are in the possession of a probate court, the department of taxation, a county auditor or county treasurer, the fiscal officer of a municipal corporation or township, the attorne…