Chapter 5703-3 - Property Tax

  1. § 5703-3-01 - Property excepting oil, gas and water production plants
  2. § 5703-3-02 - Oil, gas and water production plants
  3. § 5703-3-03 - Filing of balance sheets; effect of repeal and reduction of listing percentage
  4. § 5703-3-04 - Dates for listing taxable personal property
  5. § 5703-3-05 - [Rescinded] Consolidated returns by corporations and joint returns by husband and wife
  6. § 5703-3-06 - [Rescinded] Consolidated returns by incorporated dealers in intangibles
  7. § 5703-3-07 - [Rescinded] Returns by fiduciaries on behalf of taxpayer
  8. § 5703-3-09 - [Rescinded] Returns by fiduciaries on property of nonresidents
  9. § 5703-3-10 - Tangible personal property tax; true value of depreciable assets; application of "true value" or "302" computation
  10. § 5703-3-11 - Tangible personal property tax; "true value" or "302" computation
  11. § 5703-3-12 - Tangible personal property tax; true value; exhaustion method; presumed disposals
  12. § 5703-3-13 - [Rescinded] Tangible personal property tax; replacement allowance; hotels
  13. § 5703-3-14 - [Rescinded] Designation of person to make return of leased property
  14. § 5703-3-15 - [Rescinded] Allowances of reserves against accounts receivable
  15. § 5703-3-16 - [Rescinded] Computation and assessment of average value of inventories
  16. § 5703-3-17 - [Rescinded] "Average inventory value of merchandise" of taxpayer using "retail inventory method of accounting"
  17. § 5703-3-18 - [Rescinded] Tangible personal property tax; new taxpayers
  18. § 5703-3-19 - Taxable situs of deposits pursuant to Revised Code 5709.02 and 5709.03. [Rescinded]
  19. § 5703-3-20 - Taxable situs of accounts receivable pursuant to Revised Code 5709.02 and 5709.03. [Rescinded]
  20. § 5703-3-21 - Personal property tax; taxable status of merchandise or agricultural products held for storage only. [Rescinded]
  21. § 5703-3-22 - [Rescinded] Tangible personal property tax; valuation of idle equipment
  22. § 5703-3-23 - [Rescinded] Intangible personal property tax; repeal; effect of unrepealed sections
  23. § 5703-3-24 - [Rescinded] Tangible personal property of nonprofit organizations
  24. § 5703-3-27 - [Rescinded] Determining true value of average inventory of a manufacturer for personal property tax purposes
  25. § 5703-3-28 - [Rescinded] Certain corporations to file county supplemental returns
  26. § 5703-3-29 - [Rescinded] Personal property leased and used exclusively for agricultural purposes not subject to personal property tax
  27. § 5703-3-30 - [Rescinded] Personal property in inventory of a merchant manufactured for agricultural use not subject to personal property tax
  28. § 5703-3-31 - [Rescinded] Personal property tax valuation of completed goods owned by the manufacturer-lessor and held for lease or on lease to others
  29. § 5703-3-32 - Dealer in intangibles tax definition of "primarily"

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.