Effective: June 17, 2010 Latest Legislation: Senate Bill 232 – 128th General Assembly As used in this chapter: (A) “Public utility” means each person referred to as a telephone company, telegraph company, electric company, natural gas company, pipe-line company, water-works company, water transportation company, heating company, rural electric company, railroad company, combined company, or energy […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly As used in this chapter, “public utility,” “electric company,” “natural gas company,” “pipe-line company,” “water-works company,” “water transportation company,” or “heating company” does not include any of the following: (A)(1) Except as provided in division (A)(2) of this section, any person that […]
Effective: June 15, 2000 Latest Legislation: House Bill 640 – 123rd General Assembly (A) A combined company shall file a separate report under section 5727.08 of the Revised Code for each listed activity of a combined company. The tax commissioner shall separately value, apportion, and assess the company’s property. Divisions (B)(1), (2), and (3) of […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) A person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall file a report under section 5727.08 of the Revised Code as an electric company but shall only report therein as […]
Effective: December 31, 1989 Latest Legislation: Senate Bill 156 – 118th General Assembly The provisions of this chapter do not exempt any public utility or interexchange telecommunications company from the assessment and taxation of its property in the manner provided by law.
Effective: October 5, 1999 Latest Legislation: Senate Bill 3 – 123rd General Assembly Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following: (A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of […]
Effective: June 17, 2010 Latest Legislation: Senate Bill 232 – 128th General Assembly (A) Except as otherwise provided by law, the following constitutes the taxable property of a public utility, interexchange telecommunications company, or public utility property lessor that shall be assessed by the tax commissioner: (1) For tax years before tax year 2006: (a) […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly On or before the first day of March, annually, each public utility and interexchange telecommunications company, and, for tax years 2009 and thereafter, each public utility property lessor, shall file a report with the tax commissioner, on a form prescribed by the […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly Annually, the tax commissioner shall determine, in accordance with section 5727.11 of the Revised Code, the true value in money of all taxable property, except property of a railroad company, required by section 5727.06 of the Revised Code to be assessed by […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) Except as otherwise provided in this section, the true value of all taxable property, except property of a railroad company, required by section 5727.06 of the Revised Code to be assessed by the tax commissioner shall be determined by a method […]
Effective: April 5, 2017 Latest Legislation: House Bill 384 – 131st General Assembly The taxable property of each public utility, except a railroad company, and of each interexchange telecommunications company shall be assessed at the following percentages of true value: (A) In the case of a rural electric company, fifty per cent in the case […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly As used in this chapter, “property used in railroad operations” means property used in or determined by the tax commissioner to be held by a railroad for use in railroad operations. In determining the true value of all real and personal property […]
Effective: January 1, 1980 Latest Legislation: House Bill 145 – 113th General Assembly When a railroad company has part of its road in this state and part in another state, the tax commissioner shall take the entire value of the property of such public utility, determined in accordance with sections 5727.01 to 5727.62 of the […]
Effective: June 17, 2010 Latest Legislation: Senate Bill 232 – 128th General Assembly When all the taxable property of a public utility is located in one taxing district, the tax commissioner shall apportion the total taxable value thereof to that taxing district. When taxable property of a public utility is located in more than one […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly On or before the first Monday in October, annually, the tax commissioner shall assess the taxable property of each public utility and interexchange telecommunications company, and for tax year 2009 and thereafter of each public utility property lessor. If the taxpayer failed […]
Effective: June 15, 2000 Latest Legislation: House Bill 640 – 123rd General Assembly For the purpose of providing revenue to meet the needs of the state, on and after May 1, 2000, an excise tax is hereby levied on the gross receipts of a natural gas company and on the gross receipts of a combined […]
Effective: June 5, 2006 Latest Legislation: Senate Bill 321 – 126th General Assembly As used in this section, “taxpayer” means any person subject to the tax imposed by section 5727.24 of the Revised Code. Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, […]
Effective: January 1, 2003 Latest Legislation: House Bill 94 – 124th General Assembly (A) Except as provided in division (B) of this section, within forty-five days after the last day of March, June, September, and December, each natural gas company or combined company subject to the excise tax imposed by section 5727.24 of the Revised […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) The tax commissioner may make an assessment, based on any information in the commissioner’s possession, against any natural gas company or combined company that fails to file a return or pay any tax, interest, or additional charge as required by sections […]
Effective: June 15, 2000 Latest Legislation: House Bill 640 – 123rd General Assembly Every natural gas company or combined company liable for the tax imposed by section 5727.24 of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return […]
