Ohio Revised Code
Title 57 | Taxation
Chapter 5711 | Listing Personal Property

Section 5711.01 | Listing Personal Property Definitions. - Effective: June 30, 2007 Latest Legislation: House Bill 119 -...

Section 5711.02 | Annual Returns - Supplying of Blanks. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5711.03 | Listing of Taxable Property. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5711.04 | Time for Making Returns. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5711.05 | Returns of Taxable Property - Fiduciary Returns. - Effective: May 14, 2008 Latest Legislation: Senate Bill 157 -...

Section 5711.06 | Listing of Transferred Investments. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5711.07 | Proper Taxing District for Listing Property. - Effective: October 12, 2016 Latest Legislation: House Bill 158 -...

Section 5711.09 | Powers and Duties of Tax Commissioner - Contents of Return. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5711.10 | Option to File Verified Federal Income Tax Return. - Effective: December 30, 1972 Latest Legislation: House Bill 1080 -...

Section 5711.101 | Tax Commissioner May Require Financial Statement or Balance Sheet - Substitute Listing Date. - Effective: June 13, 1975 Latest Legislation: House Bill 1 -...

Section 5711.11 | Certain Returns Shall Be Made in Duplicate - County Auditor to Assess Property - Returns Are Confidential. - Effective: July 1, 1983 Latest Legislation: House Bill 291 -...

Section 5711.13 | Taxpayer Shall Make Combined Return - Assessment - Certification to Treasurer of State. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5711.131 | County Supplemental Return. - Effective: January 1, 1985 Latest Legislation: Senate Bill 334 -...

Section 5711.14 | Consolidated Returns for Corporations - Joint Returns for Husband and Wife. - Effective: October 19, 1959 Latest Legislation: House Bill 535 -...

Section 5711.15 | Valuation of Merchandise Offered for Sale. - Effective: August 15, 1957 Latest Legislation: House Bill 311 -...

Section 5711.16 | Listing of Personal Property by Manufacturer - Average Value of Articles. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5711.17 | Separate Listing of Property by Manufacturer. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5711.18 | Valuation of Accounts and Personal Property - Procedure - Income Yield. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5711.19 | Determination of Trust Income - Cash Distribution. - Effective: October 4, 1955 Latest Legislation: Senate Bill 86 -...

Section 5711.21 | Rules Governing Assessments. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5711.22 | Listing and Rates of Personal Property Tax. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5711.221 | Report of Investment Income. - Effective: July 21, 1961 Latest Legislation: Senate Bill 15 -...

Section 5711.23 | Reclassified Property Assessable. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5711.24 | Power of Tax Commissioner to Assess Taxable Property - Assessment Certificate. - Effective: August 18, 1955 Latest Legislation: Senate Bill 68 -...

Section 5711.25 | Procedure in Dealing With Assessment Certificates - Final Certificates. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5711.26 | Commissioner May Make Certain Final Assessments. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5711.27 | Penalty Assessment for Failure to Make Return or List or Disclose All Taxable Property - Personal Liability of Fiduciary. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5711.28 | Unreasonable Accumulation of Profits by Corporation - Accumulation of Trust Income - Assessment by Commissioner. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5711.29 | Unreasonable Accumulation of Profits by Corporation - Accumulation of Trust Income - Assessment by Commissioner. - Effective: January 15, 1993 Latest Legislation: Senate Bill 358 -...

Section 5711.30 | Penalty Assessment for Declaring a Nominal Dividend or to Evade Taxes. - Effective: July 30, 1984 Latest Legislation: House Bill 250 -...

Section 5711.31 | Notice of Assessment - Petition for Reassessment - Final Determination. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5711.32 | Correction of Records and Tax Lists. - Effective: January 15, 1993 Latest Legislation: Senate Bill 358 -...

Section 5711.33 | Tax Bills Issued for Deficiency Assessment. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5711.34 | List of Investment Holders in Corporations to Be Filed With Tax Commissioner. - Effective: September 13, 1955 Latest Legislation: House Bill 321 -...

Section 5711.341 | List of Investors in Money Market Investment to Be Filed With Tax Commissioner. - Effective: November 15, 1981 Latest Legislation: House Bill 694 -...

Section 5711.35 | Resident Deputy County Treasurer. - Effective: October 1, 1953 Latest Legislation: Senate Bill 361 -...

Section 5711.36 | Filing and Preservation of Returns and Assessment Certificates. - Effective: October 4, 1955 Latest Legislation: Senate Bill __109 -...