Ohio Revised Code
Chapter 5711 | Listing Personal Property
Section 5711.02 | Annual Returns - Supplying of Blanks.

Effective: June 26, 2003
Latest Legislation: House Bill 95 - 125th General Assembly
Except as otherwise provided by section 5711.13 of the Revised Code, each year, beginning in tax year 2004, each taxpayer having taxable personal property with an aggregate taxable value in excess of ten thousand dollars shall make a return to the county auditor of each county in which any taxable property the taxpayer must return is required by this chapter to be listed. The taxpayer shall truly and correctly list on the return all taxable property so required to be listed, including property exempt under division (C)(3) of section 5709.01 of the Revised Code. Such returns shall be made on the blanks prescribed by the tax commissioner, which the county auditor shall supply at the auditor's office along with blanks of the kind required for the county supplemental return required by section 5711.131 of the Revised Code. The county auditor shall mail or distribute such blanks prior to the fifteenth day of February to all persons known to the auditor to be taxpayers and to all persons to whom the commissioner may direct blanks of either type to be mailed or distributed. The county auditor may place listing and county supplemental blanks at convenient places in the county. The failure of a taxpayer to receive or procure blanks shall not excuse the taxpayer from making any return or county supplemental return. The individual required to make the return shall furnish all statements and documents, give all information required, answer all questions asked on the required blanks, and subscribe to the truth and correctness of all matters contained therein.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5711 | Listing Personal Property

Section 5711.01 | Listing Personal Property Definitions.

Section 5711.02 | Annual Returns - Supplying of Blanks.

Section 5711.03 | Listing of Taxable Property.

Section 5711.04 | Time for Making Returns.

Section 5711.05 | Returns of Taxable Property - Fiduciary Returns.

Section 5711.06 | Listing of Transferred Investments.

Section 5711.07 | Proper Taxing District for Listing Property.

Section 5711.09 | Powers and Duties of Tax Commissioner - Contents of Return.

Section 5711.10 | Option to File Verified Federal Income Tax Return.

Section 5711.101 | Tax Commissioner May Require Financial Statement or Balance Sheet - Substitute Listing Date.

Section 5711.11 | Certain Returns Shall Be Made in Duplicate - County Auditor to Assess Property - Returns Are Confidential.

Section 5711.13 | Taxpayer Shall Make Combined Return - Assessment - Certification to Treasurer of State.

Section 5711.131 | County Supplemental Return.

Section 5711.14 | Consolidated Returns for Corporations - Joint Returns for Husband and Wife.

Section 5711.15 | Valuation of Merchandise Offered for Sale.

Section 5711.16 | Listing of Personal Property by Manufacturer - Average Value of Articles.

Section 5711.17 | Separate Listing of Property by Manufacturer.

Section 5711.18 | Valuation of Accounts and Personal Property - Procedure - Income Yield.

Section 5711.19 | Determination of Trust Income - Cash Distribution.

Section 5711.21 | Rules Governing Assessments.

Section 5711.22 | Listing and Rates of Personal Property Tax.

Section 5711.221 | Report of Investment Income.

Section 5711.23 | Reclassified Property Assessable.

Section 5711.24 | Power of Tax Commissioner to Assess Taxable Property - Assessment Certificate.

Section 5711.25 | Procedure in Dealing With Assessment Certificates - Final Certificates.

Section 5711.26 | Commissioner May Make Certain Final Assessments.

Section 5711.27 | Penalty Assessment for Failure to Make Return or List or Disclose All Taxable Property - Personal Liability of Fiduciary.

Section 5711.28 | Unreasonable Accumulation of Profits by Corporation - Accumulation of Trust Income - Assessment by Commissioner.

Section 5711.29 | Unreasonable Accumulation of Profits by Corporation - Accumulation of Trust Income - Assessment by Commissioner.

Section 5711.30 | Penalty Assessment for Declaring a Nominal Dividend or to Evade Taxes.

Section 5711.31 | Notice of Assessment - Petition for Reassessment - Final Determination.

Section 5711.32 | Correction of Records and Tax Lists.

Section 5711.33 | Tax Bills Issued for Deficiency Assessment.

Section 5711.34 | List of Investment Holders in Corporations to Be Filed With Tax Commissioner.

Section 5711.341 | List of Investors in Money Market Investment to Be Filed With Tax Commissioner.

Section 5711.35 | Resident Deputy County Treasurer.

Section 5711.36 | Filing and Preservation of Returns and Assessment Certificates.