Ohio 5711. Listing Personal Property.
- 5711.01. Definitions.
- 5711.02. Annual returns; supplying of blanks.
- 5711.03. Listing of taxable property.
- 5711.04. Time for making returns.
- 5711.05. Returns of taxable property; fiduciary returns.
- 5711.06. Listing of transferred investments.
- 5711.07. Proper taxing district for listing property.
- 5711.08. [Repealed]
- 5711.09. Powers and duties of tax commissioner; contents of return.
- 5711.10. Option to file verified federal income tax return.
- · · · [5711.10.1] 5711.101.Tax commissioner may require financial statements; substitute listing date.
- 5711.11. Certain returns shall be made in duplicate; county auditor to assess property; returns are confidential.
- 5711.12. [Repealed]
- 5711.13. Taxpayer shall make combined return; assessment; certification to treasurer of state.
- · · · [5711.13.1] 5711.131.Taxpayer to file county supplemental return.
- 5711.14. Consolidated returns for corporations; joint returns for husband and wife.
- 5711.15. Valuation of merchandise offered for sale.
- 5711.16. Listing of personal property by manufacturer; average value of manufacturing inventory; list of manufacturing equipment.
- 5711.17. Separate listing of property by manufacturer.
- 5711.18. Valuation of accounts and personal property; procedure; income yield.
- 5711.19. Determination of trust income; cash distribution.
- 5711.20. [Repealed]
- 5711.21. Rules governing assessments.
- 5711.22. Listing and rates of personal property tax.
- · · · [5711.22.1] 5711.221.Trustee may report investment income on a fiscal or calendar year basis.
- · · · [5711.22.2] 5711.222.[Repealed]
- 5711.23. Reclassified property assessable.
- 5711.24. Power of tax commissioner to assess; preliminary assessment.
- 5711.25. Preliminary assessment certificates; final certificates.
- 5711.26. Making certain final assessments.
- 5711.27. Penalty assessment for failure to make return or report all taxable property; personal liability of fiduciary.
- 5711.28. Notice of penalty assessment; petition for abatement; amended assessment certificate.
- 5711.29. Unreasonable accumulation of profits by corporation; accumulation of trust income; assessment by commissioner.
- 5711.30. Penalty assessment for declaring a nominal dividend or to evade taxes.
- 5711.31. Notice of assessment; petition for reassessment; final determination.
- · · · [5711.31.1] 5711.311.[Repealed]
- 5711.32. County auditor to compute taxes upon correction of records and tax lists; collection and payment of deficiency.
- 5711.33. Tax bill as to deficiency assessment; additional penalty; delinquent taxes; remission of penalty.
- 5711.34. List of investors in corporations to be filed.
- · · · [5711.34.1] 5711.341.List of investors in money market investment to be filed.
- 5711.35. Resident deputy county treasurer.
- 5711.36. Filing and preservation of reports.
- 5711.99. [Repealed]