us-oh/stat
Ohio Rev. Code § 5731.50
Determining origin of tax on transfer of realty and tangible personalty located in state
Official textcodes.ohio.govlast amended
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 in more than one municipal corporation or township, the tax on the transfer thereof, or of any interest therein, shall be apportioned between the municipal corporation or townships in which it is located in the proportions in which the tract is assessed for general property taxation in such townships or municipal corporations.
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In this chapter (40 sections)
- 5731.15 · General deductions
- 5731.16 · Deductions - funeral and administration expenses, and debts
- 5731.17 · Deductions - charitable bequests and transfers
- 5731.18 · Additional estate tax transfer of estate
- 5731.19 · Estate tax on nonresidents
- 5731.21 · Filing estate tax return
- 5731.22 · Failing to file timely return or underpayment due to fraud
- 5731.23 · Tax due and payable 9 months after date of death - interest
- 5731.24 · Due date for additional tax return and payment
- 5731.25 · Extensions
- 5731.26 · Tax commissioner - powers and duties
- 5731.27 · Certificate of determination of final estate tax liability
- 5731.28 · Claims for refund
- 5731.30 · Filing exceptions to tax commissioner's final determination…
- 5731.31 · Probate court jurisdiction
- 5731.32 · Appeal from final order of probate court
- 5731.33 · Receipt for payment
- 5731.34 · Transfers of intangible personal property
- 5731.35 · Foreign estate tax
- 5731.36 · Enforcing claims for foreign estate taxes
- 5731.37 · Taxes are lien on property
- 5731.38 · Statute of limitations
- 5731.39 · Written consent of tax commissioner to transfer of assets
- 5731.40 · No consent of tax commissioner to transfer of assets of…
- 5731.41 · Appointment of enforcement agents
- 5731.42 · Collecting unpaid tax
- 5731.43 · Representing state, tax commissioner and county auditor
- 5731.44 · Deputies of auditor
- 5731.45 · Duties of county treasurer
- 5731.46 · Fees of sheriff and other officers
- 5731.47 · Payment of fees of officers and expenses of county auditor
- 5731.48 · Distributing tax revenue
- 5731.49 · Determining tax revenues due political subdivisions
- 5731.50 · Determining origin of tax on transfer of realty and tangible…
- 5731.51 · Determining origin of tax on transfer of personalty not…
- 5731.90 · Confidentiality
- 5731.99 · Penalty
- 5731.131 · Value of gross estate includes income interest for life…
- 5731.161 · Deductions - estate of transferee spouse
- 5731.181 · Additional tax on generation-skipping transfer