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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5711 | Listing Personal Property
Section 5711.36 | Filing and Preservation of Returns and Assessment Certificates.
Universal Citation: Ohio Rev Code § 5711.36 (2021)
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 the same has been settled, when he shall destroy them.
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