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 property or manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code.
Structure Ohio Revised Code
Chapter 322 | Real Property and Manufactured Home Transfer Taxes
Section 322.01 | Real Property and Manufactured Home Transfer Tax Definitions.
Section 322.02 | Real Property Transfer Tax.
Section 322.021 | Repealing County Permissive Tax Passed as an Emergency.
Section 322.03 | Allocating and Disbursing Tax Proceeds.
Section 322.04 | Instituting Actions to Recover Taxes and Penalty Due.
Section 322.05 | No Preemption of County Power to Tax.
Section 322.06 | Manufactured Home Transfer Tax.
Section 322.07 | Rate for Owners Receiving Homestead Exemption.