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A chart showing what our department holds regarding property taxes may be found on the [[Personal Property]] page.
A chart showing what our department holds regarding property taxes may be found on the [[Personal Property]] page.
==Federal Land==
It is important to review many of the historical laws to gain a better understanding of who was entitled to [[Federal Land|land]], where the land was available and by what means the land could be purchased.
==Measurements and Description==
==Measurements and Description==
The homesteader could obtain a patent certificate after continuously residing on and cultivating the land for 5 years. The homesteader would need to submit another affidavit attesting to the original requirements. In addition, he had to state that he had not sold off or given away any part of the land. Affidavits from two witnesses had to be submitted. An additional fee was charged. If the homesteader was not a U.S. citizen at the time of his original application, he had to become a U.S. citizen before receiving the Homestead Patent. No debt could have been accrued against the property. The patent certificate needed to be applied for within two years of completely the five year residency and cultivation requirement.
The homesteader could obtain a patent certificate after continuously residing on and cultivating the land for 5 years. The homesteader would need to submit another affidavit attesting to the original requirements. In addition, he had to state that he had not sold off or given away any part of the land. Affidavits from two witnesses had to be submitted. An additional fee was charged. If the homesteader was not a U.S. citizen at the time of his original application, he had to become a U.S. citizen before receiving the Homestead Patent. No debt could have been accrued against the property. The patent certificate needed to be applied for within two years of completely the five year residency and cultivation requirement.
==Property Conveyance Fee History==
Occasionally, questions arise on property conveyance fee history and what the fee, or tax, structure was over time.
Periodically, on old deed records you will notice the price of a property is stated as, <em>$1 (one dollar) and other valuable considerations</em>, and you want to know what the purchaser really paid for the property as you know the property was worth more than one dollar.
You have to examine the deed of record for either an Internal Revenue Service stamp(s), sometimes referred to as revenue stamps, or a Conveyance Fee charge. Then calculate the price by the fee structure imposed during the time period of the property transaction:
Originally, the federal government regulated the fees charged for deed conveyances via the Internal Revenue Service which issued Internal Revenue Service stamps, that looked like postage stamps, that were placed on deeds.
The Internal Revenue Service fee structure prior to 1968 was $0.55 cents per $500 (five-hundred dollars) or a fraction thereof of the total consideration paid for the property which would equate to $1.10 per $1,000 (one-thousand dollars).
As an example, if you saw revenue stamps on a deed that added up to $5.50 (five dollars and 50 cents), you would divide 5.50 by .55 which results in 10. Then multiply 10 by 500, and then you know the purchaser(s) paid $5,000 for the property.
Alternatively, you could divide the revenue stamp total: 5.50 by 1.10 which results in 5, and then multiply by 1000 to see that they paid $5,000 for the property.
In 1967 the fee charged changed from $1.10 (one-dollar ten cents) per $1,000 (one-thousand dollars) to $1.00 (one-dollar) per $1,000 (one-thousand dollars).
By January 1968, the federal Internal Revenue Service conveyance fee tax was no longer in effect and various states elected to assume the duty. Ohio enacted a law to set the charge for conveyances effective January 1, 1968. The Ohio fee structure from 1968 to 1975 was $0.10 (ten cents) per $100 (one-hundred dollars) or a fraction of $100 which would equate to $1.00 (one dollar) per $1,000 (one-thousand dollars).
After 1975 the State of Ohio allowed counties to pass a resolution to enact a permissible conveyance fee not to exceed $0.30 (thirty cents) per $100 (one-hundred dollars) or a fraction thereof. In December of 1975 the Board of Wayne County Commissioners adopted a resolution to levy such a tax at the rate of $0.10 (ten cents) per $100 (one-hundred dollars) or $1 (one dollar) per $1,000 (one-thousand dollars) effective January 5, 1976.
Therefore, starting in 1976 and adding the State and Wayne County charges the conveyance fee is $2 (two dollars) per $1,000 (one-thousand dollars) which is still in effect to this day.
==See Also==
==See Also==
* [http://www.ohiorecorders.com/wayne.html Ohio Recorder's Page, Wayne County, Ohio]
* [http://www.ohiorecorders.com/wayne.html Ohio Recorder's Page, Wayne County, Ohio]
* [https://www.uslandrecords.com/uslr/UslrApp/index.jsp US Land Records]<br/> Search [[Wayne County, Ohio]] Deed Indexes online from May 1988 to the present. Property must be searched by name and not parcel number. See ''The Daily Record'' newspaper article from 20 May 2015: "Wayne County recorder puts indexes online"
* [http://www.waynecountyauditor.org/ Wayne County, Ohio Auditor's Page]
* [http://www.waynecountyauditor.org/ Wayne County, Ohio Auditor's Page]
[[Category: Property]]
[[Category: Property]]
[[Category: Topics in genealogy]]
[[Category: Topics in genealogy]]
[[CATEGORY: Department resources]]
[[CATEGORY: Department resources]]