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2025 Ohio Revised Code
Title 3 | Counties
Chapter 322 | Real Property and Manufactured Home Transfer Taxes
Section 322.05 | No Preemption of County Power to Tax.

Universal Citation:
OH Rev Code § 322.05 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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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.

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