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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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]