Ohio Rev. Code § 163.61

June 11, 1971 House Bill 295 - 109th General Assembly The head of a state agency, as soon as practicable after the date of payment of the purchase price or the date of deposit in court of funds to satisfy the award of compensation in a condemnation proceeding to acquire real property, whichever is the earlier, shall reimburse the owner, to the extent the head of such agency considers fair and reasonable, for expenses he necessarily incurred for: (A) Transfer taxes, and similar expenses incidental to conveying such real property to the state agency; (B) Penalty costs for prepayment of any pre-existing recorded mortgage entered into in good faith encumbering such real property; (C) The pro rata portion of any real property taxes paid which are allocable to a period subsequent to the date of vesting title in the state or state agency, or the effective date of possession of such real property by the agency, whichever is the earlier.