Ohio Revised Code Chapter 5711 - Listing Personal Property

• Section 5711.01 - Listing Personal Property Definitions.
  As used in this chapter: (A) (1) "Taxable property" includes all the kinds of property mentioned in division (B) of section 5709.01 and section...
• Section 5711.02 - Annual Returns - Supplying Of Blanks.
  Except as otherwise provided by section 5711.13 of the Revised Code, each year, beginning in tax year 2004, each taxpayer having taxable personal property...
• Section 5711.03 - Listing Of Taxable Property.
  Except as provided in sections 5711.01 to 5711.36 of the Revised Code, all taxable property shall be listed as to ownership or control, valuation,...
• Section 5711.04 - Time For Making Returns.
  (A) Except as otherwise provided in division (B) of the section, returns shall be made, annually, between the fifteenth day of February and the...
• Section 5711.05 - Returns Of Taxable Property - Fiduciary Returns.
  As used in this section, "legal disability" has the same meaning as in section 2131.02 of the Revised Code. Each person shall return all...
• Section 5711.06 - Listing Of Transferred Investments.
  A taxpayer who during the calendar year has transferred investments to the trustee of a trust fund shall list the investments transferred as to...
• Section 5711.07 - Proper Taxing District For Listing Property.
  Personal property used in business shall be listed and assessed in the taxing district in which such business is carried on. If such business...
• Section 5711.08 - [Repealed].
  Effective Date: 07-07-1955
• Section 5711.09 - Powers And Duties Of Tax Commissioner - Contents Of Return.
  The tax commissioner shall administer sections 5711.01 to 5711.36 of the Revised Code, which are laws which he is required to administer within the...
• Section 5711.10 - Option To File Verified Federal Income Tax Return.
  If a taxpayer so elects, he may, under uniform regulations prescribed by the tax commissioner, in lieu of listing his investments yielding income as...
• Section 5711.101 - Tax Commissioner May Require Financial Statement Or Balance Sheet - Substitute Listing Date.
  The tax commissioner may require that with every return listing personal property used in business or credits, the taxpayer shall file a financial statement...
• Section 5711.11 - Certain Returns Shall Be Made In Duplicate - County Auditor To Assess Property - Returns Are Confidential.
  Returns listing personal property used in business or credits shall be made in duplicate. One copy of each return so made shall be retained...
• Section 5711.12 - [Repealed].
  Effective Date: 09-30-1955
• Section 5711.13 - Taxpayer Shall Make Combined Return - Assessment - Certification To Treasurer Of State.
  Beginning in tax year 2004, each taxpayer having taxable property with an aggregate taxable value in excess of ten thousand dollars and required to...
• Section 5711.131 - County Supplemental Return.
  A taxpayer required under section 5711.13 of the Revised Code to file a combined return with the tax commissioner shall, at the time such...
• Section 5711.14 - Consolidated Returns For Corporations - Joint Returns For Husband And Wife.
  A corporation which owns or controls at least fifty-one percent of the common stock of another corporation may, under uniform regulations prescribed by the...
• Section 5711.15 - Valuation Of Merchandise Offered For Sale.
  A merchant in estimating the value of the personal property held for sale in the course of his business shall take as the criterion...
• Section 5711.16 - Listing Of Personal Property By Manufacturer - Average Value Of Articles.
  (A) As used in this section: (1) "Manufacturer" means a person who purchases, receives, or holds personal property for the purpose of adding to...
• Section 5711.17 - Separate Listing Of Property By Manufacturer.
  All personal property used in business and belonging to a manufacturer, except that required to be listed on the average basis by section 5711.16...
• Section 5711.18 - Valuation Of Accounts And Personal Property - Procedure - Income Yield.
  In the case of accounts receivable, the book value thereof less book reserves shall be listed and shall be taken as the true value...
• Section 5711.19 - Determination Of Trust Income - Cash Distribution.
  The net income received by a trustee from the sources mentioned in section 5701.10 of the Revised Code shall be determined by deducting all...
• Section 5711.20 - [Repealed].
  Effective Date: 06-18-1959
• Section 5711.21 - Rules Governing Assessments.
  (A) In assessing taxable property the assessor shall be governed by the rules of assessment prescribed by sections 5711.01 to 5711.36 of the Revised...
• Section 5711.22 - Listing And Rates Of Personal Property Tax.
  (A) Deposits not taxed at the source shall be listed and assessed at their amount in dollars on the day they are required to...
• Section 5711.221 - Report Of Invenstment Income.
  In listing investments of the kind defined in division (D) of section 5701.06 of the Revised Code, as of the date prescribed by section...
• Section 5711.222 - [Repealed].
  Effective Date: 06-13-1975
• Section 5711.23 - Reclassified Property Assessable.
  When it has been determined by a board of revision, the tax commissioner, the board of tax appeals, or a court that taxable property...
• Section 5711.24 - Power Of Tax Commissioner To Assess Taxable Property - Assessment Certificate.
  The tax commissioner shall assess all taxable property, except property listed in returns which the county auditor is required to assess as his deputy,...
• Section 5711.25 - Procedure In Dealing With Assessment Certificates - Final Certificates.
  On or before the second Monday of August, annually, the tax commissioner shall transmit to the county auditor of each county the preliminary assessment...
• Section 5711.26 - Commissioner May Make Certain Final Assessments.
  Except for taxable property concerning the assessment of which an appeal has been filed under section 5717.02 of the Revised Code, the tax commissioner...
• Section 5711.27 - Penalty Assessment For Failure To Make Return Or List Or Disclose All Taxable Property - Personal Liability Of Fiduciary.
  No taxpayer shall fail to make a return within the time prescribed by law, or as extended pursuant to section 5711.04 of the Revised...
• Section 5711.28 - Unreasonable Accumulation Of Profits By Corporation - Accumulation Of Trust Income - Assessment By Commissioner.
  Whenever the assessor imposes a penalty prescribed by section 5711.27 or 5725.17 of the Revised Code, the assessor shall send notice of such penalty...
• Section 5711.29 - Unreasonable Accumulation Of Profits By Corporation - Accumulation Of Trust Income - Assessment By Commissioner.
  If any corporation uses the rights and powers granted by its charter to prevent the assessment of the shares of its resident shareholders on...
• Section 5711.30 - Penalty Assessment For Declaring A Nominal Dividend Or To Evade Taxes.
  If any corporation, incorporated under the laws of this state or authorized to do business in this state, declares a nominal dividend or distribution...
• Section 5711.31 - Notice Of Assessment - Petition For Reassessment - Final Determination.
  Whenever the assessor assesses any property not listed in or omitted from a return, or whenever the assessor assesses any item or class of...
• Section 5711.311 - [Repealed].
  Effective Date: 06-13-1975
• Section 5711.32 - Correction Of Records And Tax Lists.
  (A) (1) Upon receipt of a preliminary, amended, corrected, or final assessment certificate requiring a correction to his records and tax lists and duplicates,...
• Section 5711.33 - Tax Bills Issued For Deficiency Assessment.
  (A) (1) When a county treasurer receives a certificate from a county auditor pursuant to division (A) of section 5711.32 of the Revised Code...
• Section 5711.34 - List Of Investment Holders In Corporations To Be Filed With Tax Commissioner.
  Annually, on or before the fifteenth day of January, the following lists, verified by the president, vice-president, secretary, or the treasurer of the corporation...
• Section 5711.341 - List Of Investors In Money Market Investment To Be Filed With Tax Commissioner.
  Each trust or other unincorporated issuer of a money market investment sold to residents of this state in the preceding calendar year shall file...
• Section 5711.35 - Resident Deputy County Treasurer.
  If necessary, the board of county commissioners may provide for the appointment of a resident deputy county treasurer and fix his compensation. Effective Date:
• Section 5711.36 - Filing And Preservation Of Returns And Assessment Certificates.
  The tax commissioner or the county auditor shall place on file in alphabetical order all returns of taxable property and all assessment certificates, and...
• Section 5711.99 - [Repealed].
  Effective Date: 09-30-1955

Last modified: October 10, 2016