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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 322.05 | No preemption of county power to tax.

Ohio Revised Code
/
Title 3 Counties
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Chapter 322 Real Property and Manufactured Home Transfer Taxes
 
Effective:
September 29, 1999
Latest Legislation:
Senate Bill 41 - 123rd General Assembly
PDF:
Download Authenticated PDF
 

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.

Available Versions of this Section