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 which any taxable property the taxpayer must return is required by this chapter to be listed. The taxpayer shall truly and correctly list on the return all taxable property so required to be listed, including property exempt under division (C)(3) of section 5709.01 of the Revised Code. Such returns shall be made on the blanks prescribed by the tax commissioner, which the county auditor shall supply at the auditor’s office along with blanks of the kind required for the county supplemental return required by section 5711.131 of the Revised Code. The county auditor shall mail or distribute such blanks prior to the fifteenth day of February to all persons known to the auditor to be taxpayers and to all persons to whom the commissioner may direct blanks of either type to be mailed or distributed. The county auditor may place listing and county supplemental blanks at convenient places in the county. The failure of a taxpayer to receive or procure blanks shall not excuse the taxpayer from making any return or county supplemental return. The individual required to make the return shall furnish all statements and documents, give all information required, answer all questions asked on the required blanks, and subscribe to the truth and correctness of all matters contained therein.

Terms Used In Ohio Code 5711.02

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • List: means the designation, in a return, of the description of taxable property, the valuation or amount thereof, the name of the owner, and the taxing district where assessable. See Ohio Code 5711.01
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Ohio Code 1.59
  • Return: means the taxpayer's annual report of taxable property. See Ohio Code 5711.01
  • Taxable property: includes all the kinds of property mentioned in division (B) of section 5709. See Ohio Code 5711.01
  • taxpayer: includes telephone companies, telegraph companies, and interexchange telecommunications company as defined in section 5727. See Ohio Code 5711.01