section 1724 to a third party.Download our public records policy and request form (scan and email to Communications Manager David Brown at or submit requests in person or via mail.)ĭownload the DTE 1A Special COVID-19-Related Complaint Against the Valuation of Real Property. y) from a county land reutilization corporation organized under R.C. w) to a corporation for incorporation into a sports facility constructed pursuant to R.C. v) to the beneficiaries of a trust if the fee was paid on the transfer from the grantor of the trust to the trustee or pursuant to trust provisions thatbecame irrevocable at the death of the grantor. u) to the grantor of a trust by a trustee of the trust, when the transfer is made to the grantor pursuant to the exercise of the grantor’s power torevoke the trust or to withdraw trust assets. t) to a trustee of a trust, when the grantor of the trust has reserved an unlimited power to revoke the trust. s) among the heirs at law or devisees, including a surviving spouse of a common decedent, when no consideration in money is paid or to bepaid for the real property. r) to or from an organization exempt from federal income under Internal Revenue Code section 501(c)(3), provided such transfer is withoutconsideration and is in furtherance of the charitable or public purpose of such organization. q) of property sold to a surviving spouse pursuant to Ohio Revised Code section (R.C.) 2106.16. p) of an easement or right-of-way when the value of the interest conveyed does not exceed $1,000. o) to a trustee acting on behalf of minor children of the deceased. n) to an heir or devisee, between spouses or to a surviving spouse, from a person to himself and others, to a surviving tenant, or on the deathof a registered owner. m) to or from a person when no money or other valuable and tangible consideration readily convertible into money is paid or to be paid for thereal estate and the transaction is not a gift. l) to a grantee other than a dealer in real property, solely for the purpose of and as a step in, its prompt sale to others. k) of an occupied residential property being transferred to the builder of a new residence when the former residence is traded as part of theconsideration for the new residence. j) when the value of the real property or interest in real property conveyed does not exceed $100. i) by lease, whether or not it extends to mineral or mineral rights, unless the lease is for a term of years renewable forever. h) by a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of the cancellationor surrender of the subsidiary’s stock. g) pursuant to a reorganization of corporations or unincorporated associations or pursuant to the dissolution of a corporation, to the extent thatthe corporation conveys the property to a stockholder as a distribution in kind of the corporation’s assets in exchange for the stockholder’sshares in the dissolved corporation. f) pursuant to court order, to the extent that such transfer is not the result of a sale effected or completed pursuant to such order. e) on sale for delinquent taxes or assessments. d) to evidence a gift, in any form, between husband and wife, or parent and child, or the spouse of either. c) to confirm or correct a deed previously executed and recorded. b) solely in order to provide or release security for a debt or obligation. A) to or from the United States, this state or any instrumentality, agency or political subdivision of the United States or this state.
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