1. Before the county auditor can endorse a conveyance, the grantee must submit either DTE Form 100, declaring value if it is a taxable transfer, or DTE Form 100 (EX), explaining the reason for exemption, “and other information as the county auditor may require.” The auditor can exercise this discretionary power by demanding of the applicant additional information in the form of affidavits, deeds, trust documents, purchase agreements, closing statements, court orders, resolutions from corporate boards of directors, articles of incorporation, Internal Revenue Service exemption certificates, or in any other form deemed necessary by the auditor that sufficiently substantiates the claim for exemption or verifies the accuracy of information provided on the forms. See generally 1970 Ohio Att’y Gen. Op. 124; 1968 Ohio Att’y Gen. Op 165.
2. "Statutes relating to exemption or exception from taxation are to be strictly construed, and one claiming such exemption or exception must affirmatively establish his right thereto."
3. "In regard to the collection or exemption of the fee and the tax, the county auditor and his deputies have the inherent authority, in administering the fee and tax, to inquire into the facts and circumstances surrounding any and all transfers or conveyances of real estate which are claimed to be exempt so as to determine if the one claiming the exemption has affirmatively established his right to the exemption claimed."
4. "A county auditor may inspect any and all documents in connection with the submission of a conveyance to determine whether or not the transfer is entitled to exemption."

No deed can be recorded by the county recorder until it is stamped by the county auditor stating that the grantor has complied with section 319.202.

In transferring real property, the county auditor must follow Revised Code section 319.20, which states that after complying with section 319.202 the auditor shall transfer the land. This duty is mandatory. Section 319.202 only deals with the declaration of value and the payment of the conveyance fee or exceptions therefrom. These were the only statutory conditions precedent to the transferring of real property.

1. Affidavits: may require certificate of death.
2. Deeds: quit claim, warranty, survivorship, trustee, executor, and sheriffs.
3. Certificate of Transfer from probate court.
4. Judgement Entry ordering transfer

1. Grantor: marital status-for dower release purposes
2. Grantee
3. Legal Description Up to Date
4. Tax Parcel Numbers
5. Prior Deed Instrument Reference
6. Signature of grantor and spouse if married, (whether or not spouse is on title.)
7. Properly completed notary clause & Notary Signature.

The Conveyance Fee is $.004 on purchase price rounded to the next $100.00 plus a fee of $.50 per tax parcel.

When transferring property you must present stamped & recorded copy of previous deed for tax map office. We recommend that you have an attorney prepare the documents but you may prepare your own deed. Forall combinations & splits of your property you are required to see Tax Map Office before transferring the property.

Conveyance Standards are available in Tax Map Office.

For more information call: (330)451-7333 or (330)451-7322