Village of Belle Center v. Board of Trustees of Roundhead Township

Citations

• 99 Ohio St. (N.S.) 50

Syllabus

<p>Inheritance tax — Distribution to local subdivision — Testator dies in one county — Real estate located in another county — Tax originates, where — Sale of realty to pay legacies.</p> <p>1. Where real estate has passed in the manner described in Section 5331, General Code, and has thereby become liable to the inheritance or succession tax therein provided for, the tax originates in the city, village or township in which the real estate is located; and by the provisions of Section 9, Article XII of the Constitution, fifty per cent, of the tax is required to be returned to such city, village or township.</p> <p>2. Where real estate is directed to be sold and the proceeds applied to the payment of certain legacies which are liable to the succession or inheritance tax by the provisions of Section 5331, General Code, the tax originates in the city, village or township in which the realty is located, and by the provisions of Section 9, Article XII of the Constitution, fifty per cent, of the tax is payable to such city, village or township.</p>