Ohio Revised Code Chapter 322 - Real Property And Manufactured Home Transfer Taxes

• Section 322.01 - Real Property And Manufactured Home Transfer Tax Definitions.
  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...
• Section 322.02 - Real Property Transfer Tax.
  (A) For the purpose of paying the costs of enforcing and administering the tax and providing additional general revenue for the county, any county...
• Section 322.021 - Repealing County Permissive Tax Passed As An Emergency.
  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...
• Section 322.03 - Allocating And Disbursing Tax Proceeds.
  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...
• Section 322.04 - Instituting Actions To Recover Taxes And Penalty Due.
  A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount...
• Section 322.05 - No Preemption Of County Power To Tax.
  The levy of any excise, income, property, real property, or manufactured home transfer tax or fee by the state or by any political subdivision...
• Section 322.06 - Manufactured Home Transfer Tax.
  (A) For the purpose of paying the costs of enforcing and administering the tax and providing additional general revenue for the county, any county...
• Section 322.07 - Rate For Owners Receiving Homestead Exemption.
  (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...
• Section 322.99 - Penalty.
  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,...

Last modified: October 10, 2016