§ 322.01 Real property and manufactured home transfer tax definitions
§ 322.02 Real property transfer tax
§ 322.021 Repealing county permissive tax passed as an emergency
§ 322.03 Allocating and disbursing tax proceeds
§ 322.04 Instituting actions to recover taxes and penalty due
§ 322.05 No preemption of county power to tax
§ 322.06 Manufactured home transfer tax
§ 322.07 Rate for owners receiving homestead exemption
§ 322.99 Penalty

Terms Used In Ohio Code > Chapter 322 - Real Property and Manufactured Home Transfer Taxes

  • Bond: includes an undertaking. See Ohio Code 1.02
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Property: means real and personal property. See Ohio Code 1.59
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: means the state of Ohio. See Ohio Code 1.59