Effective: July 1, 1983
Latest Legislation: House Bill 291 - 115th General Assembly
Returns listing personal property used in business or credits shall be made in duplicate. One copy of each return so made shall be retained by the county auditor and the other copy shall be for the use of the tax commissioner. As to all taxable property shown in all other returns required by sections 5711.01 to 5711.36 of the Revised Code, to be made to the auditor, the auditor shall, as deputy of the commissioner, act as assessor of such taxable property for the purpose of the preliminary assessment thereof, but the commissioner may by order require the auditor to make and transmit to him a copy of a particularly designated return. The auditor shall stamp the date of the making of the return upon each return and copy. Neither the returns nor the copies of returns shall be open to public inspection. The commissioner may require auditors to furnish such statistics and other information as the commissioner may order.
Structure Ohio Revised Code
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 5711.131 | 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 5711.30 | 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.