Effective: June 30, 2007 Latest Legislation: House Bill 119 – 127th General Assembly As used in this chapter: (A)(1) “Taxable property” includes all the kinds of property mentioned in division (B) of section 5709.01 and section 5709.02 of the Revised Code, and also the amount or value as of the date of conversion of all […]
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 […]
Effective: September 27, 1983 Latest Legislation: House Bill 260 – 115th General Assembly Except as provided in sections 5711.01 to 5711.36 of the Revised Code, all taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually, except that taxable personal […]
Effective: September 29, 2000 Latest Legislation: House Bill 612 – 123rd General Assembly (A) Except as otherwise provided in division (B) of the section, returns shall be made, annually, between the fifteenth day of February and the thirtieth day of April. Upon verified application of any taxpayer, and for good cause shown, the county auditor […]
Effective: May 14, 2008 Latest Legislation: Senate Bill 157 – 127th General Assembly As used in this section, “legal disability” has the same meaning as in section 2131.02 of the Revised Code. Each person shall return all the taxable property of which the person is the owner, except property required by this section or the […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly A taxpayer who during the calendar year has transferred investments to the trustee of a trust fund shall list the investments transferred as to ownership and taxing district as of the date of such transfer, and as to valuation or income yield […]
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 […]
Effective: September 27, 1983 Latest Legislation: House Bill 260 – 115th General Assembly The tax commissioner shall administer sections 5711.01 to 5711.36 of the Revised Code, which are laws which he is required to administer within the meaning of sections 5703.19 to 5703.37, 5703.39, 5703.41, and 5703.45 of the Revised Code. He may adopt and […]
Effective: December 30, 1972 Latest Legislation: House Bill 1080 – 109th General Assembly If a taxpayer so elects, he may, under uniform regulations prescribed by the tax commissioner, in lieu of listing his investments yielding income as prescribed in sections 5711.01 to 5711.36, inclusive, of the Revised Code, file with his return a verified summary […]
Effective: June 13, 1975 Latest Legislation: House Bill 1 – 111th General Assembly The tax commissioner may require that with every return listing personal property used in business or credits, the taxpayer shall file a financial statement or balance sheet of such business as of the close of business on the day next preceding the […]
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 […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly Beginning in tax year 2004, each taxpayer having taxable property with an aggregate taxable value in excess of ten thousand dollars and required to be listed in more than one county shall make a combined return to the tax commissioner listing all […]
Effective: January 1, 1985 Latest Legislation: Senate Bill 334 – 115th General Assembly A taxpayer required under section 5711.13 of the Revised Code to file a combined return with the tax commissioner shall, at the time such return is filed, file a county supplemental return with the county auditor of each county in which: (A) […]
Effective: October 19, 1959 Latest Legislation: House Bill 535 – 103rd General Assembly A corporation which owns or controls at least fifty-one percent of the common stock of another corporation may, under uniform regulations prescribed by the tax commissioner, make a consolidated return for the purpose of sections 5711.01 to 5711.36, inclusive, of the Revised […]
Effective: August 15, 1957 Latest Legislation: House Bill 311 – 102nd General Assembly A merchant in estimating the value of the personal property held for sale in the course of his business shall take as the criterion the average value of such property, as provided in this section of the Revised Code, which he has […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (A) As used in this section: (1) “Manufacturer” means a person who purchases, receives, or holds personal property for the purpose of adding to its value by manufacturing, refining, rectifying, or combining different materials with a view of making a gain or […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly All personal property used in business and belonging to a manufacturer, except that required to be listed on the average basis by section 5711.16 of the Revised Code, and that specifically mentioned in such section, shall be listed separately from the property […]
Effective: September 29, 2000 Latest Legislation: House Bill 612 – 123rd General Assembly In the case of accounts receivable, the book value thereof less book reserves shall be listed and shall be taken as the true value thereof unless the assessor finds that such net book value is greater or less than the then true […]
Effective: October 4, 1955 Latest Legislation: Senate Bill 86 – 101st General Assembly The net income received by a trustee from the sources mentioned in section 5701.10 of the Revised Code shall be determined by deducting all expenses attributable solely to particular sources of gross non-taxable income from the income from such sources, and charging […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (A) In assessing taxable property the assessor shall be governed by the rules of assessment prescribed by sections 5711.01 to 5711.36 of the Revised Code. Wherever any taxable property is required to be assessed at its true value in money or at […]
