GroundRules
Browse Ohio
Read the original sections, or search by topic.
- Ohio Rev. Code § 5711.01 · Listing personal property definitions.
- Ohio Rev. Code § 5711.02 · Annual returns - supplying of blanks.
- Ohio Rev. Code § 5711.03 · Listing of taxable property.
- Ohio Rev. Code § 5711.04 · Time for making returns.
- Ohio Rev. Code § 5711.05 · Returns of taxable property - fiduciary returns.
- Ohio Rev. Code § 5711.06 · Listing of transferred investments.
- Ohio Rev. Code § 5711.07 · Proper taxing district for listing property.
- Ohio Rev. Code § 5711.09 · Powers and duties of tax commissioner - contents of return.
- Ohio Rev. Code § 5711.10 · Option to file verified federal income tax return.
- Ohio Rev. Code § 5711.101 · Tax commissioner may require financial statement or balance sheet - substitute listing date.
- Ohio Rev. Code § 5711.11 · Certain returns shall be made in duplicate - county auditor to assess property - returns are confidential.
- Ohio Rev. Code § 5711.13 · Taxpayer shall make combined return - assessment - certification to treasurer of state.
- Ohio Rev. Code § 5711.131 · County supplemental return.
- Ohio Rev. Code § 5711.14 · Consolidated returns for corporations - joint returns for husband and wife.
- Ohio Rev. Code § 5711.15 · Valuation of merchandise offered for sale.
- Ohio Rev. Code § 5711.16 · Listing of personal property by manufacturer - average value of articles.
- Ohio Rev. Code § 5711.17 · Separate listing of property by manufacturer.
- Ohio Rev. Code § 5711.18 · Valuation of accounts and personal property - procedure - income yield.
- Ohio Rev. Code § 5711.19 · Determination of trust income - cash distribution.
- Ohio Rev. Code § 5711.21 · Rules governing assessments.
- Ohio Rev. Code § 5711.22 · Listing and rates of personal property tax.
- Ohio Rev. Code § 5711.221 · Report of investment income.
- Ohio Rev. Code § 5711.23 · Reclassified property assessable.
- Ohio Rev. Code § 5711.24 · Power of tax commissioner to assess taxable property - assessment certificate.
- Ohio Rev. Code § 5711.25 · Procedure in dealing with assessment certificates - final certificates.
- Ohio Rev. Code § 5711.26 · Commissioner may make certain final assessments.
- Ohio Rev. Code § 5711.27 · Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary.
- Ohio Rev. Code § 5711.28 · Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
- Ohio Rev. Code § 5711.29 · Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
- Ohio Rev. Code § 5711.30 · Penalty assessment for declaring a nominal dividend or to evade taxes.
- Ohio Rev. Code § 5711.31 · Notice of assessment - petition for reassessment - final determination.
- Ohio Rev. Code § 5711.32 · Correction of records and tax lists.
- Ohio Rev. Code § 5711.33 · Tax bills issued for deficiency assessment.
- Ohio Rev. Code § 5711.34 · List of investment holders in corporations to be filed with tax commissioner.
- Ohio Rev. Code § 5711.341 · List of investors in money market investment to be filed with tax commissioner.
- Ohio Rev. Code § 5711.35 · Resident deputy county treasurer.
- Ohio Rev. Code § 5711.36 · Filing and preservation of returns and assessment certificates.
- Ohio Rev. Code § 5713.01 · County auditor shall be assessor - assessment procedure - employees.
- Ohio Rev. Code § 5713.011 · Notice that applicant may apply for reduction in taxes.
- Ohio Rev. Code § 5713.012 · Project managers for mass appraisals.
- Ohio Rev. Code § 5713.02 · Duties of assessor.
- Ohio Rev. Code § 5713.03 · County auditor to determine taxable value of real property.
- Ohio Rev. Code § 5713.031 · Federally subsidized residential rental property reporting.
- Ohio Rev. Code § 5713.04 · Tracts to be valued separately - split listing for tax exemption - deductions.
- Ohio Rev. Code § 5713.041 · Classifying property for purposes of tax reduction.
- Ohio Rev. Code § 5713.05 · County auditor to list mineral lands - increase or decrease of valuation.
- Ohio Rev. Code § 5713.051 · True value of oil and gas reserves on certain property.
- Ohio Rev. Code § 5713.06 · Apportionment of aggregate valuation of mineral lands by county auditor.
- Ohio Rev. Code § 5713.07 · Exempted real estate.
- Ohio Rev. Code § 5713.08 · County auditor to make list of exempted property - contents of list - duties of tax commissioner.
- Ohio Rev. Code § 5713.081 · Collecting delinquent taxes on publicly owned property.
- Ohio Rev. Code § 5713.082 · Notification of reentry of property on tax list.
- Ohio Rev. Code § 5713.083 · Notice when exempt property ceases to qualify for exemption; charge for failure.
- Ohio Rev. Code § 5713.09 · Tax maps of subdivisions.
- Ohio Rev. Code § 5713.10 · Appointment of draftsmen.
- Ohio Rev. Code § 5713.12 · Ascertaining mortgage indebtedness.
- Ohio Rev. Code § 5713.13 · Plat and record of tracts of indefinite description.
- Ohio Rev. Code § 5713.14 · County auditor may require production of title papers and surveys.
- Ohio Rev. Code § 5713.15 · County auditor may require owner to make survey - auditor may make survey.
- Ohio Rev. Code § 5713.16 · Recording of plat.
- Ohio Rev. Code § 5713.17 · Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings.
- Ohio Rev. Code § 5713.18 · Plats presented to auditor for assessment and entry.
- Ohio Rev. Code § 5713.19 · Correction of clerical errors.
- Ohio Rev. Code § 5713.20 · Adding omitted property to tax list.
- Ohio Rev. Code § 5713.21 · Correction of mistakes in valuing property - addition to duplicate.
- Ohio Rev. Code § 5713.22 · Taxation of forest lands - forest land defined.
- Ohio Rev. Code § 5713.23 · Taxation of forest lands - rate - method of determining forest land subject to tax.
- Ohio Rev. Code § 5713.24 · Rules, forms, tax blanks - application fee.
- Ohio Rev. Code § 5713.25 · Withdrawal of forest lands from classification.
- Ohio Rev. Code § 5713.26 · Failure to conform to rules - posting of notice.
- Ohio Rev. Code § 5713.30 · Agricultural land definitions.
- Ohio Rev. Code § 5713.31 · County auditor to value land for real property tax purposes - application fee.
- Ohio Rev. Code § 5713.32 · County auditor to notify applicant when land not devoted exclusively to agricultural use.
- Ohio Rev. Code § 5713.33 · Agricultural land tax list - contents of list.
- Ohio Rev. Code § 5713.34 · Portion of tax savings on converted lands may be recouped.
- Ohio Rev. Code § 5713.35 · Conversion of land on agricultural land tax list - determination of charges.
- Ohio Rev. Code § 5713.351 · Failure to file an initial or renewal application.
- Ohio Rev. Code § 5713.36 · Application for valuation of land.
- Ohio Rev. Code § 5713.37 · Prohibited act.
- Ohio Rev. Code § 5713.38 · Application for change of valuation of land.
- Ohio Rev. Code § 5713.99 · Penalty.
- Ohio Rev. Code § 5715.01 · Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision.
- Ohio Rev. Code § 5715.012 · Sales assessment ratio studies.
- Ohio Rev. Code § 5715.02 · Members of county board of revision - hearing board - quorum - power to administer oaths.
- Ohio Rev. Code § 5715.03 · Payment of compensation and expenses.
- Ohio Rev. Code § 5715.04 · Office hours - conditions of employment.
- Ohio Rev. Code § 5715.05 · Offices, equipment, and supplies.
- Ohio Rev. Code § 5715.06 · Number of experts - compensation - civil service.
- Ohio Rev. Code § 5715.07 · Public inspection of documents relating to assessments.
- Ohio Rev. Code § 5715.08 · Minutes of meetings - preservation of minutes and evidence.
- Ohio Rev. Code § 5715.09 · Organization of county board of revision - meetings - record.
- Ohio Rev. Code § 5715.10 · Valuation of real property - county board of revision may summon and examine persons as to property.
- Ohio Rev. Code § 5715.11 · Duty of county board of revision to hear complaints.
- Ohio Rev. Code § 5715.12 · Duty to give notice before increasing valuation - service.
- Ohio Rev. Code § 5715.13 · Application for decrease in valuation; electronic complaint and application.
- Ohio Rev. Code § 5715.14 · Action certified to auditor - correction of tax lists.
- Ohio Rev. Code § 5715.15 · Omissions or incorrect valuation reported to county auditor - corrections.
- Ohio Rev. Code § 5715.16 · County board of revision to make necessary corrections in assessments.
- Ohio Rev. Code § 5715.17 · Notice that work of equalization completed - county auditor to furnish certificates and notice.
- Ohio Rev. Code § 5715.18 · Additional notice of change in assessment.