Effective: June 30, 2007 Latest Legislation: House Bill 119 – 127th General Assembly 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 […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (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 […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly 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 […]
Effective: September 29, 1999 Latest Legislation: Senate Bill 41 – 123rd General Assembly 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 […]
Effective: December 12, 1967 Latest Legislation: House Bill 919 – 107th General Assembly A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount of such taxes due the county and not paid to the county at the time specified in section […]
Effective: September 29, 1999 Latest Legislation: Senate Bill 41 – 123rd General Assembly The levy of any excise, income, property, real property, or manufactured home transfer tax or fee by the state or by any political subdivision of the state shall not be construed as preempting the power of a county to levy a real […]
Effective: September 29, 1999 Latest Legislation: Senate Bill 41 – 123rd General Assembly (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 manufactured home transfer tax on each certificate […]
Effective: April 7, 2009 Latest Legislation: House Bill 130 – 127th General Assembly (A) By resolution the board of county commissioners may prescribe a lower rate for the real property transfer tax levied under section 322.02 of the Revised Code than the uniform rate that is otherwise levied. The lower rate shall apply to any […]
Effective: March 30, 1999 Latest Legislation: Senate Bill 142 – 122nd General Assembly Whoever violates section 322.02 or 322.06 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than six months, or both.
