State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57115711.01 Listing personal property 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5711.08 [Repealed].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.
5711.101 Tax commissioner may require financial statement or balance sheet - 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5711.12 [Repealed].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.
5711.131 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 articles.
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5711.20 [Repealed].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.
5711.221 Report of invenstment income.
5711.222 [Repealed].
5711.23 Reclassified property assessable.
5711.24 Power of tax commissioner to assess taxable property - assessment certificate.
5711.25 Procedure in dealing with assessment certificates - final certificates.
5711.26 Commissioner may make certain final assessments.
5711.27 Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary.
5711.28 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
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.
5711.311 [Repealed].
5711.32 Correction of records and tax lists.
5711.33 Tax bills issued for deficiency assessment.
5711.34 List of investment holders in corporations to be filed with tax commissioner.
5711.341 List of investors in money market investment to be filed with tax commissioner.
5711.35 Resident deputy county treasurer.
5711.36 Filing and preservation of returns and assessment certificates.
5711.99 [Repealed].
