Ohio Revised Code|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 5711.09 | 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 5711.13 | 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 5711.21 | Rules governing assessments.

Section 5711.22 | Listing and rates of personal property tax.

Section 5711.221 | Report of investment income.

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 5711.32 | 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.

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