Ohio Revised Code (Last Updated: January 27, 2016) |
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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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] |