us-oh/stat
Ohio Rev. Code § 5711.23
Reclassified property assessable
Official textcodes.ohio.govlast amended
When it has been determined by a board of revision, the tax commissioner, the board of tax appeals, or a court that taxable property which has been listed and assessed for the purpose of taxation as real property for any year should not have been assessed as such, or when any taxable property previously listed and assessed as real property has been removed from the auditor's list of taxable real property or the real property tax list and duplicate, such property shall not be listed and assessed as personal property until the year succeeding that for which such determination was made, or the year succeeding that in which such removal occurred.
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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…