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Ohio Revised Code

Chapter 5711

Listing Personal Property

5711.01Listing personal property definitions 5711.02Annual returns - supplying of blanks 5711.03Listing of taxable property 5711.04Time for making returns 5711.05Returns of taxable property - fiduciary returns 5711.06Listing of transferred investments 5711.07Proper taxing district for listing property 5711.09Powers and duties of tax commissioner - contents of return 5711.10Option to file verified federal income tax return 5711.101Tax commissioner may require financial statement or balance sheet - substitute listing date 5711.11Certain returns shall be made in duplicate - county auditor to assess property - returns are confidential 5711.13Taxpayer shall make combined return - assessment - certification to treasurer of state 5711.131County supplemental return 5711.14Consolidated returns for corporations - joint returns for husband and wife 5711.15Valuation of merchandise offered for sale 5711.16Listing of personal property by manufacturer - average value of articles 5711.17Separate listing of property by manufacturer 5711.18Valuation of accounts and personal property - procedure - income yield 5711.19Determination of trust income - cash distribution 5711.21Rules governing assessments 5711.22Listing and rates of personal property tax 5711.221Report of investment income 5711.23Reclassified property assessable 5711.24Power of tax commissioner to assess taxable property - assessment certificate 5711.25Procedure in dealing with assessment certificates - final certificates 5711.26Commissioner may make certain final assessments 5711.27Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary 5711.28Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner 5711.29Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner 5711.30Penalty assessment for declaring a nominal dividend or to evade taxes 5711.31Notice of assessment - petition for reassessment - final determination 5711.32Correction of records and tax lists 5711.33Tax bills issued for deficiency assessment 5711.34List of investment holders in corporations to be filed with tax commissioner 5711.341List of investors in money market investment to be filed with tax commissioner 5711.35Resident deputy county treasurer 5711.36Filing and preservation of returns and assessment certificates