Ohio Revised Code
Chapter 5711 | Listing Personal Property
Section 5711.07 | Proper Taxing District for Listing Property.

Effective: October 12, 2016
Latest Legislation: House Bill 158 - 131st General Assembly
Personal property used in business shall be listed and assessed in the taxing district in which such business is carried on. If such business is carried on in more than one taxing district in the same county, the return shall set forth the amount of the property used therein which is situated in each taxing district in such county, and the value of all the personal property used in business shall be apportioned to and assessed in each of such taxing districts in proportion to the value of the personal property situated therein. Domestic animals not used in business shall be listed and assessed in the taxing district where kept. Ships, vessels, boats, and aircraft, and shares and interests therein, shall be listed and assessed in the taxing district in which the owner resides. All other taxable property shall be listed and assessed in the municipal corporation in which the owner resides, or, if the owner resides outside a municipal corporation, then in the county in which the owner resides except as provided in sections 5711.01 to 5711.36 of the Revised Code. Whenever, under such sections, taxable property required by this section to be listed and assessed in the taxing district or county in which the owner resides is required to be listed by a fiduciary, such property shall be listed and assessed by such fiduciary in the taxing district or county in which such fiduciary resides, or, in the case of joint fiduciaries, in which either such fiduciary resides; but such property belonging to the estate of a deceased resident of this state shall be listed and assessed in the taxing district or county in which the deceased resident resided at the time of death, regardless of the residence of the deceased resident's executors, administrators, or personal representatives, and such property belonging to a ward, minor, incompetent person, or beneficiary of a trust residing in this state, title, custody, or possession of which is vested in a nonresident fiduciary, shall be listed and assessed in the taxing district or county in which such ward, minor, incompetent person, or beneficiary resides.
As used in this section, "incompetent person" means a person who is so mentally impaired, as a result of a mental or physical illness or disability, as a result of an intellectual disability, or as a result of chronic substance abuse, that the person is incapable of taking proper care of the person's self or property or fails to provide for the person's family or other persons for whom the person is charged by law to provide.

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.