Pursuant to Ohio Revised Code Section 319.202 (a), before the County Auditor can endorse a conveyance the grantee (or representative) 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 ANY OTHER INFORMATION AS THE COUNTY AUDITOR MAY REQUIRE."
The Auditor can exercise this discretionary power by requesting 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.
WHILE THE AUDITOR RESERVES THE RIGHT TO REQUEST SUCH INFORMATION IN ANY AND ALL CASES, as a rule, affidavits will always be required when a DTE Form 100(EX) is submitted and exemption "b" or "m" is checked as the reason for exemption. Reason "b" requests exemption because the property is transferred "Solely in order to provide or release security for a debt or obligation" and reason "m" requests exemption because the property is transferred "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 the real estate and the transaction is not a gift."
Additionally, an affidavit and/or closing statement will always be required when a DTE Form 100 is submitted and where the Auditor’s market value for the parcel is $ 100,000 or higher and this exceeds the total consideration by 15% or more. When the Auditor’s market value for the parcel is under $100,000 and this exceeds the total consideration by 25% or more, an affidavit and/or closing statement will always be required.
In cases where vacant land is transferred, if the Auditor’s market value is $ 50,000 or higher and this exceeds the total consideration by 15% or more, an affidavit and/or closing statement will always be required.
