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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

1,351 sections·Filtered byTitle 57✕

Ohio Rev. Code Ann. § 5709.81 County bonds or notes to finance public infrastructure improvement
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(A) Upon determination by the board of county commissioners that such an issuance will be in the county's best interest, the board may, in the resolution adopted under section 5709.78 of the Revised Code, authorize the issuance of revenue bonds or notes to refund any general obli…
Ohio Rev. Code Ann. § 5709.82 Compensating school district for revenues lost due to tax exemptions
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(A) As used in this section: (1) "New employee" means both of the following: (a) Persons employed in the construction of real property exempted from taxation under the chapters or sections of the Revised Code enumerated in division (B) of this section; (b) Persons not described b…
Ohio Rev. Code Ann. § 5709.83 Notifying school district of proposed tax exemption
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(A) Except as otherwise provided in division (B) or (C) of this section, prior to taking formal action to adopt or enter into any instrument granting a tax exemption under section 725.02, 1728.06, 5709.40, 5709.41, 5709.45, 5709.48, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78, 5…
Ohio Rev. Code Ann. § 5709.831 Reimbursing local taxing authorities
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Showing 301–350 of 1,351

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(A) As used in this section:(1) "Exempted improvements" means improvements exempted from taxation under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code.(2) "Political subdivision" means the county, township, or municipal corporation granting an exemptio…

Ohio Rev. Code Ann. § 5709.832 Nondiscriminatory hiring practices in operations of business granted tax exemption

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The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or section 3735.67, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code shall develop policies t…

Ohio Rev. Code Ann. § 5709.84 Exemption for local railroad operation

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(A) As used in this section:(1) "Local railroad operations" means the provision of railroad service by a qualified railroad company within the territorial jurisdiction of a county, township, or municipal corporation, which railroad service replaces railroad service that was disco…

Ohio Rev. Code Ann. § 5709.85 Tax incentive review council

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(A) The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or under section 3735.67, 5709.28, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code shall…

Ohio Rev. Code Ann. § 5709.86 Exemption for abandoned school property

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(A) As used in this section:(1) "Abandoned school property" means improvements to a parcel of land, the parcel on which such improvements are situated, and adjacent parcels owned, or owned prior to a declaration under this section, by a school district, county, township, or munic…

Ohio Rev. Code Ann. § 5709.87 Exempting increase in assessed value of realty cleaned of contamination

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(A) As used in this section: (1) "Improvement," "building," "fixture," and "structure" have the same meanings as in section 5701.02 of the Revised Code. (2) "Property," "remedy," and "remedial activities" have the same meanings as in section 3746.01 of the Revised Code. (B) The d…

Ohio Rev. Code Ann. § 5709.88 Tax incentives to promote employment and improve economic climate

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(A) As used in sections 5709.88 through 5709.883 of the Revised Code:(1) "Enterprise," "expand," "renovate," "project," "project site," "position," "full-time employee," "first used in business," and "making retail sales" have the same meanings as in section 5709.61 of the Revise…

Ohio Rev. Code Ann. § 5709.881 Local agreements

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Each agreement entered into under section 5709.88 of the Revised Code shall be in writing and shall include all of the information and statements prescribed by this section. Agreements may include terms not prescribed by this section, but such terms shall in no way derogate from …

Ohio Rev. Code Ann. § 5709.882 Report of local agreements

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(A) On or before the thirty-first day of March each year, a municipal corporation or county that has entered into an agreement with an enterprise under section 5709.88 of the Revised Code shall submit to the directors of development services and environmental protection and the b…

Ohio Rev. Code Ann. § 5709.883 Tax incentive review council - cleanup of contamination

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(A) The legislative authority of a county or municipal corporation that grants an exemption from taxation under section 5709.88 of the Revised Code shall create a tax incentive review council unless the county has created such a council under section 5709.85 of the Revised Code. …

Ohio Rev. Code Ann. § 5709.89 Residential development loan exemption and payments

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(A) As used in this section: (1) "Indebted subdivision" means a county, township, or municipal corporation that has accepted a residential development loan. (2) "Residential development loan" means a loan authorized under section 122.98 of the Revised Code. (B) The legislative au…

Ohio Rev. Code Ann. § 5709.91 Service payments in lieu of taxes

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(A) Service payments in lieu of taxes required under sections 725.04, 5709.42, 5709.46, 5709.74, and 5709.79 of the Revised Code, minimum service payment obligations, and service charges in lieu of taxes required under sections 1728.11 and 1728.111 of the Revised Code shall be tr…

Ohio Rev. Code Ann. § 5709.911 Exemptions

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(A)(1) A municipal corporation, township, or county that has enacted an ordinance or resolution under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code or that has entered into an agreement referred to in section 725.02 or 1728.07 of the Revised Code may …

Ohio Rev. Code Ann. § 5709.912 Administrative rules

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The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised Code.

Ohio Rev. Code Ann. § 5709.913 Increases in assessed value of real property located within a municipal incentive district

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(A) As used in this section:(1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the ordinance or resolution creating the incentive district …

Ohio Rev. Code Ann. § 5709.914 Increases in assessed value of real property located within a county incentive district

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(A) As used in this section:(1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the resolution creating the incentive district referred to i…

Ohio Rev. Code Ann. § 5709.915 Application of amendments to R.C. 5709.91 by S.B. 57 of the 134th General Assembly [codified from Section 6 of S.B. 57, 134th General Assembly, pursuant to R.C. 103.131]

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The amendment by this act of section 5709.91 of the Revised Code applies to any proceedings commenced or instruments recorded after the amendment's effective date, and, so far as the amendment supports the actions taken, also applies to proceedings that on its effective date are …

Ohio Rev. Code Ann. § 5709.916 Concurrent municipal tax increment financing exemptions

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(A) As used in this section, "incentive district ordinance" means an ordinance adopted under division (C) of section 5709.40 of the Revised Code. (B) Notwithstanding any contrary provision of section 5709.40, 5709.41, 5709.42, 5709.43, or 5709.911 of the Revised Code, divisions (…

Ohio Rev. Code Ann. § 5709.92 Ranking of school districts by capacity

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(A) As used in this section: (1) "School district" means a city, local, or exempted village school district. (2) "Joint vocational school district" means a joint vocational school district created under section 3311.16 of the Revised Code, and includes a cooperative education sch…

Ohio Rev. Code Ann. § 5709.93 Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries

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(A) As used in this section: (1) "Taxes charged and payable" means taxes charged and payable after the reduction required by section 319.301 of the Revised Code but before the reductions required by sections 319.302 and 323.152 of the Revised Code. (2) "Threshold per cent" means …

Ohio Rev. Code Ann. § 5711.01 Listing personal property definitions

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As used in this chapter: (A)(1) "Taxable property" includes all the kinds of property mentioned in division (B) of section 5709.01 and section 5709.02 of the Revised Code, and also the amount or value as of the date of conversion of all taxable property converted into bonds or ot…

Ohio Rev. Code Ann. § 5711.02 Annual returns - supplying of blanks

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Except as otherwise provided by section 5711.13 of the Revised Code, each year, beginning in tax year 2004, each taxpayer having taxable personal property with an aggregate taxable value in excess of ten thousand dollars shall make a return to the county auditor of each county in…

Ohio Rev. Code Ann. § 5711.03 Listing of taxable property

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Except as provided in sections 5711.01 to 5711.36 of the Revised Code, all taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually, except that taxable personal property and credits use…

Ohio Rev. Code Ann. § 5711.04 Time for making returns

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(A) Except as otherwise provided in division (B) of the section, returns shall be made, annually, between the fifteenth day of February and the thirtieth day of April. Upon verified application of any taxpayer, and for good cause shown, the county auditor may extend the time with…

Ohio Rev. Code Ann. § 5711.05 Returns of taxable property - fiduciary returns

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As used in this section, "legal disability" has the same meaning as in section 2131.02 of the Revised Code. Each person shall return all the taxable property of which the person is the owner, except property required by this section or the regulations of the tax commissioner to b…

Ohio Rev. Code Ann. § 5711.06 Listing of transferred investments

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A taxpayer who during the calendar year has transferred investments to the trustee of a trust fund shall list the investments transferred as to ownership and taxing district as of the date of such transfer, and as to valuation or income yield as of such first day of January; in l…

Ohio Rev. Code Ann. § 5711.07 Proper taxing district for listing property

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Personal property used in business shall be listed and assessed in the taxing district in which such business is carried on. If such business is carried on in more than one taxing district in the same county, the return shall set forth the amount of the property used therein whic…

Ohio Rev. Code Ann. § 5711.09 Powers and duties of tax commissioner - contents of return

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The tax commissioner shall administer sections 5711.01 to 5711.36 of the Revised Code, which are laws which he is required to administer within the meaning of sections 5703.19 to 5703.37, 5703.39, 5703.41, and 5703.45 of the Revised Code. He may adopt and promulgate rules not inc…

Ohio Rev. Code Ann. § 5711.10 Option to file verified federal income tax return

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If a taxpayer so elects, he may, under uniform regulations prescribed by the tax commissioner, in lieu of listing his investments yielding income as prescribed in sections 5711.01 to 5711.36, inclusive, of the Revised Code, file with his return a verified summary of his federal i…

Ohio Rev. Code Ann. § 5711.101 Tax commissioner may require financial statement or balance sheet - substitute listing date

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The tax commissioner may require that with every return listing personal property used in business or credits, the taxpayer shall file a financial statement or balance sheet of such business as of the close of business on the day next preceding the date of listing.A taxpayer who …

Ohio Rev. Code Ann. § 5711.11 Certain returns shall be made in duplicate - county auditor to assess property - returns are confidential

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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…

Ohio Rev. Code Ann. § 5711.13 Taxpayer shall make combined return - assessment - certification to treasurer of state

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Beginning in tax year 2004, each taxpayer having taxable property with an aggregate taxable value in excess of ten thousand dollars and required to be listed in more than one county shall make a combined return to the tax commissioner listing all its taxable property in this stat…

Ohio Rev. Code Ann. § 5711.131 County supplemental return

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A taxpayer required under section 5711.13 of the Revised Code to file a combined return with the tax commissioner shall, at the time such return is filed, file a county supplemental return with the county auditor of each county in which:(A) The taxable value of that taxpayer's ta…

Ohio Rev. Code Ann. § 5711.14 Consolidated returns for corporations - joint returns for husband and wife

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A corporation which owns or controls at least fifty-one percent of the common stock of another corporation may, under uniform regulations prescribed by the tax commissioner, make a consolidated return for the purpose of sections 5711.01 to 5711.36, inclusive, of the Revised Code.…

Ohio Rev. Code Ann. § 5711.15 Valuation of merchandise offered for sale

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A merchant in estimating the value of the personal property held for sale in the course of his business shall take as the criterion the average value of such property, as provided in this section of the Revised Code, which he has had in his possession or under his control during …

Ohio Rev. Code Ann. § 5711.16 Listing of personal property by manufacturer - average value of articles

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(A) As used in this section:(1) "Manufacturer" means a person who purchases, receives, or holds personal property for the purpose of adding to its value by manufacturing, refining, rectifying, or combining different materials with a view of making a gain or profit by so doing.(2)…

Ohio Rev. Code Ann. § 5711.17 Separate listing of property by manufacturer

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All personal property used in business and belonging to a manufacturer, except that required to be listed on the average basis by section 5711.16 of the Revised Code, and that specifically mentioned in such section, shall be listed separately from the property of such manufacture…

Ohio Rev. Code Ann. § 5711.18 Valuation of accounts and personal property - procedure - income yield

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In the case of accounts receivable, the book value thereof less book reserves shall be listed and shall be taken as the true value thereof unless the assessor finds that such net book value is greater or less than the then true value of such accounts receivable in money. In the c…

Ohio Rev. Code Ann. § 5711.19 Determination of trust income - cash distribution

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The net income received by a trustee from the sources mentioned in section 5701.10 of the Revised Code shall be determined by deducting all expenses attributable solely to particular sources of gross non-taxable income from the income from such sources, and charging the excess of…

Ohio Rev. Code Ann. § 5711.21 Rules governing assessments

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(A) In assessing taxable property the assessor shall be governed by the rules of assessment prescribed by sections 5711.01 to 5711.36 of the Revised Code. Wherever any taxable property is required to be assessed at its true value in money or at any percentage of true value, the a…

Ohio Rev. Code Ann. § 5711.22 Listing and rates of personal property tax

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(A) Deposits not taxed at the source shall be listed and assessed at their amount in dollars on the day they are required to be listed. Moneys shall be listed and assessed at the amount thereof in dollars on hand on the day that they are required to be listed. In listing investme…

Ohio Rev. Code Ann. § 5711.221 Report of investment income

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In listing investments of the kind defined in division (D) of section 5701.06 of the Revised Code, as of the date prescribed by section 5711.03 of the Revised Code, the amount of income yield of each such investment, during the fiscal or calendar year used by the trustee or fiduc…

Ohio Rev. Code Ann. § 5711.23 Reclassified property assessable

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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 tax…

Ohio Rev. Code Ann. § 5711.24 Power of tax commissioner to assess taxable property - assessment certificate

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The tax commissioner shall assess all taxable property, except property listed in returns which the county auditor is required to assess as his deputy, and shall list and assess all such property which is not returned for taxation, and for that purpose shall have and exercise all…

Ohio Rev. Code Ann. § 5711.25 Procedure in dealing with assessment certificates - final certificates

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On or before the second Monday of August, annually, the tax commissioner shall transmit to the county auditor of each county the preliminary assessment certificates pertaining to the auditor's county of taxpayers having taxable property in more than one county. The commissioner s…

Ohio Rev. Code Ann. § 5711.26 Commissioner may make certain final assessments

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Except for taxable property concerning the assessment of which an appeal has been filed under section 5717.02 of the Revised Code, the tax commissioner may, within the time limitation in section 5711.25 of the Revised Code, and shall, upon application filed within such time limit…

Ohio Rev. Code Ann. § 5711.27 Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary

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No taxpayer shall fail to make a return within the time prescribed by law, or as extended pursuant to section 5711.04 of the Revised Code, nor fail to list in a return or disclose on an accompanying balance sheet or in other information filed with the return any item of taxable p…