PDF/Printer Friendly Version There has been much discussion on the Tax Cuts and Jobs Act (“TCJA”) and the impact on the Internal Revenue Code (“IRC”). A summary of the more significant changes set forth in the TCJA prepared by Zaino Hall & Farrin LLC can be viewed here. Few commentators have opined on how the TCJA provisions will impact Ohio taxes because Ohio does not have a state administered Ohio corporate net income tax. As we will discuss below, Ohio taxes may still be i

PDF/Printer Friendly Version OVERVIEW OF CURRENT LAW AND COMMON PRACTICES County Auditors in Ohio are permitted to collect a fee for the administration related to the transfer of deeds. There are two elements to the “real estate conveyance fee” (which is also commonly referred to as the “real estate transfer tax”). R.C. 319.54 levies a fee that is measured as 10 cents of every 100 dollars of the value of the real property transferred. Counties, under R.C. 322.02, are also