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Ohio.gov

Ohio Department of Taxation FAQs - Personal Property: Taxing Districts and Rates

  1. What taxing district should I use?
  2. Are single county and inter-county taxing district numbers the same?

1. What taxing district should I use?

Tangible personal property (machinery and equipment, furniture and fixtures, inventories and supplies) is always reported where it is physically located. If you are uncertain of your proper taxing district, contact the local county auditor where the property is located and give them the street address where the property is located.

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2. Are single county and inter-county taxing district numbers the same?

Not in every case. Most counties use taxing district identification systems that not only differ from that used for the inter-county return but also from county to county. Single county taxing district numbers cannot be used on the inter-county return. If you are uncertain of the proper inter-county taxing district number to use, contact the local county auditor where the property is located and give them the street address where the property is located and let them know you need the four digit inter-county taxing district number.

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