Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) Deposits not taxed at the source shall be listed and assessed at their amount in dollars on the day they are required to be listed. Moneys shall be listed and assessed at the amount thereof in dollars on hand on the […]
Effective: July 21, 1961 Latest Legislation: Senate Bill 15 – 104th General Assembly In listing investments of the kind defined in division (D) of section 5701.06 of the Revised Code, as of the date prescribed by section 5711.03 of the Revised Code, the amount of income yield of each such investment, during the fiscal or […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When it has been determined by a board of revision, the tax commissioner, the board of tax appeals, or a court that taxable property which has been listed and assessed for the purpose of taxation as real property for any year should […]
Effective: August 18, 1955 Latest Legislation: Senate Bill 68 – 101st General Assembly The tax commissioner shall assess all taxable property, except property listed in returns which the county auditor is required to assess as his deputy, and shall list and assess all such property which is not returned for taxation, and for that purpose […]
Effective: September 29, 2000 Latest Legislation: House Bill 612 – 123rd General Assembly On or before the second Monday of August, annually, the tax commissioner shall transmit to the county auditor of each county the preliminary assessment certificates pertaining to the auditor’s county of taxpayers having taxable property in more than one county. The commissioner […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly Except for taxable property concerning the assessment of which an appeal has been filed under section 5717.02 of the Revised Code, the tax commissioner may, within the time limitation in section 5711.25 of the Revised Code, and shall, upon application filed within […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly No taxpayer shall fail to make a return within the time prescribed by law, or as extended pursuant to section 5711.04 of the Revised Code, nor fail to list in a return or disclose on an accompanying balance sheet or in other […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly Whenever the assessor imposes a penalty prescribed by section 5711.27 or 5725.17 of the Revised Code, the assessor shall send notice of such penalty assessment to the taxpayer by mail. If the notice also reflects the assessment of any property not listed […]
Effective: January 15, 1993 Latest Legislation: Senate Bill 358 – 119th General Assembly If any corporation uses the rights and powers granted by its charter to prevent the assessment of the shares of its resident shareholders on the basis of income yield, as provided in sections 5711.01 to 5711.36 of the Revised Code, by permitting […]
Effective: July 30, 1984 Latest Legislation: House Bill 250 – 115th General Assembly If any corporation, incorporated under the laws of this state or authorized to do business in this state, declares a nominal dividend or distribution for the purpose of enabling its shareholders residing in this state to return its shares as productive investments, […]
Effective: September 6, 2002 Latest Legislation: Senate Bill 200 – 124th General Assembly Whenever the assessor assesses any property not listed in or omitted from a return, or whenever the assessor assesses any item or class of taxable property listed in a return by the taxpayer in excess of the value or amount thereof as […]
Effective: January 15, 1993 Latest Legislation: Senate Bill 358 – 119th General Assembly (A)(1) Upon receipt of a preliminary, amended, corrected, or final assessment certificate requiring a correction to his records and tax lists and duplicates, the county auditor shall compute the amount of taxes represented by each deficiency or excess item therein contained at […]
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (A)(1) When a county treasurer receives a certificate from a county auditor pursuant to division (A) of section 5711.32 of the Revised Code charging the treasurer with the collection of an amount of taxes due as the result of a deficiency assessment, […]
Effective: September 13, 1955 Latest Legislation: House Bill 321 – 101st General Assembly Annually, on or before the fifteenth day of January, the following lists, verified by the president, vice-president, secretary, or the treasurer of the corporation required to file such list, shall be filed with the department of taxation, in such form as the […]
Effective: November 15, 1981 Latest Legislation: House Bill 694 – 114th General Assembly Each trust or other unincorporated issuer of a money market investment sold to residents of this state in the preceding calendar year shall file a list of all its investors in the same manner as required by section 5711.34 of the Revised […]
Effective: October 1, 1953 Latest Legislation: Senate Bill 361 – 100th General Assembly If necessary, the board of county commissioners may provide for the appointment of a resident deputy county treasurer and fix his compensation.
Effective: October 4, 1955 Latest Legislation: Senate Bill __109 – 101st General Assembly The tax commissioner or the county auditor shall place on file in alphabetical order all returns of taxable property and all assessment certificates, and shall carefully preserve them until five years after the taxes represented thereby have been paid, or litigation concerning […]
