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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5731.50 | Determining origin of tax on transfer of realty and tangible personalty located in state.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5731 Estate Tax
 
Effective:
July 1, 1968
Latest Legislation:
Senate Bill 326 - 107th General Assembly
PDF:
Download Authenticated PDF
 

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.

Available Versions of this Section