There is a newer version of the Ohio Revised Code
2014 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5711 - LISTING PERSONAL PROPERTY.
- Section 5711.01 - Listing personal property definitions.
- Section 5711.02 - Annual returns - supplying of blanks.
- Section 5711.03 - Listing of taxable property.
- Section 5711.04 - Time for making returns.
- Section 5711.05 - Returns of taxable property - fiduciary returns.
- Section 5711.06 - Listing of transferred investments.
- Section 5711.07 - Proper taxing district for listing property.
- Section 5711.08 - [Repealed].
- Section 5711.09 - Powers and duties of tax commissioner - contents of return.
- Section 5711.10 - Option to file verified federal income tax return.
- Section 5711.101 - Tax commissioner may require financial statement or balance sheet - substitute listing date.
- Section 5711.11 - Certain returns shall be made in duplicate - county auditor to assess property - returns are confidential.
- Section 5711.12 - [Repealed].
- Section 5711.13 - Taxpayer shall make combined return - assessment - certification to treasurer of state.
- Section 5711.131 - County supplemental return.
- Section 5711.14 - Consolidated returns for corporations - joint returns for husband and wife.
- Section 5711.15 - Valuation of merchandise offered for sale.
- Section 5711.16 - Listing of personal property by manufacturer - average value of articles.
- Section 5711.17 - Separate listing of property by manufacturer.
- Section 5711.18 - Valuation of accounts and personal property - procedure - income yield.
- Section 5711.19 - Determination of trust income - cash distribution.
- Section 5711.20 - [Repealed].
- Section 5711.21 - Rules governing assessments.
- Section 5711.22 - Listing and rates of personal property tax.
- Section 5711.221 - Report of invenstment income.
- Section 5711.222 - [Repealed].
- Section 5711.23 - Reclassified property assessable.
- Section 5711.24 - Power of tax commissioner to assess taxable property - assessment certificate.
- Section 5711.25 - Procedure in dealing with assessment certificates - final certificates.
- Section 5711.26 - Commissioner may make certain final assessments.
- Section 5711.27 - Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary.
- Section 5711.28 - Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
- Section 5711.29 - Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
- Section 5711.30 - Penalty assessment for declaring a nominal dividend or to evade taxes.
- Section 5711.31 - Notice of assessment - petition for reassessment - final determination.
- Section 5711.311 - [Repealed].
- Section 5711.32 - Correction of records and tax lists.
- Section 5711.33 - Tax bills issued for deficiency assessment.
- Section 5711.34 - List of investment holders in corporations to be filed with tax commissioner.
- Section 5711.341 - List of investors in money market investment to be filed with tax commissioner.
- Section 5711.35 - Resident deputy county treasurer.
- Section 5711.36 - Filing and preservation of returns and assessment certificates.
- Section 5711.99 - [Repealed].
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