us-oh/stat
Ohio Rev. Code § 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 by the county auditor and the other copy shall be for the use of the tax commissioner. As to all taxable property shown in all other returns required by sections 5711.01 to 5711.36 of the Revised Code, to be made to the auditor, the auditor shall, as deputy of the commissioner, act as assessor of such taxable property for the purpose of the preliminary assessment thereof, but the commissioner may by order require the auditor to make and transmit to him a copy of a particularly designated return. The auditor shall stamp the date of the making of the return upon each return and copy. Neither the returns nor the copies of returns shall be open to public inspection. The commissioner may require auditors to furnish such statistics and other information as the commissioner may order.
Source: view the official text
In this chapter (37 sections)
- 5711.01 · 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
- 5711.09 · Powers and duties of tax commissioner - contents of return
- 5711.10 · Option to file verified federal income tax return
- 5711.11 · Certain returns shall be made in duplicate - county auditor…
- 5711.13 · Taxpayer shall make combined return - assessment -…
- 5711.14 · Consolidated returns for corporations - joint returns for…
- 5711.15 · Valuation of merchandise offered for sale
- 5711.16 · Listing of personal property by manufacturer - average value…
- 5711.17 · Separate listing of property by manufacturer
- 5711.18 · Valuation of accounts and personal property - procedure -…
- 5711.19 · Determination of trust income - cash distribution
- 5711.21 · Rules governing assessments
- 5711.22 · Listing and rates of personal property tax
- 5711.23 · Reclassified property assessable
- 5711.24 · Power of tax commissioner to assess taxable property -…
- 5711.25 · Procedure in dealing with assessment certificates - final…
- 5711.26 · Commissioner may make certain final assessments
- 5711.27 · Penalty assessment for failure to make return or list or…
- 5711.28 · Unreasonable accumulation of profits by corporation -…
- 5711.29 · Unreasonable accumulation of profits by corporation -…
- 5711.30 · Penalty assessment for declaring a nominal dividend or to…
- 5711.31 · Notice of assessment - petition for reassessment - final…
- 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…
- 5711.35 · Resident deputy county treasurer
- 5711.36 · Filing and preservation of returns and assessment certificates
- 5711.101 · Tax commissioner may require financial statement or balance…
- 5711.131 · County supplemental return
- 5711.221 · Report of investment income
- 5711.341 · List of investors in money market investment to be filed…