Legal Resources - Tax Rules

Tax Rules: Final: 5703-3

Final Tax Rules - Personal Property Tax

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 5703. The posting of rules on this site is for informational purposes and is believed to be accurate. By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Personal Property Tax

Rule No.


5703-3-01 Property excepting oil, gas and water production plants.  last revised 7-8-58
5703-3-02 Oil, gas and water production plants.  last revised 1-14-08
5703-3-03 Filing of balance sheets.  last revised 7-25-39
5703-3-04 Dates for listing taxable personal property.  last revised 12-30-84
5703-3-05 Consolidated returns by corporations and joint returns by husband and wife.  last revised 11-11-82 
5703-3-06 Consolidated returns by incorporated dealers in intangibles.  last revised 8-9-54 
5703-3-07 Returns by fiduciaries on behalf of taxpayer last revised 7-25-39
5703-3-09 Returns by fiduciaries on property of nonresidents. last revised 7-25-39 
5703-3-10 Tangible personal property tax; true value of depreciable assets; application of "true value" or "302" computation.  last revised  2-21-86
5703-3-11 Tangible personal property tax; "true value" or "302" computation.  last revised  2-21-86
5703-3-12 Tangible personal property tax; true value; exhaustion method; presumed disposals.  last revised  2-3-86
5703-3-13 Tangible personal property tax; replacement allowance; hotels. last revised  2-3-86
5703-3-14 Designation of person to make return of leased property.  last revised  10-11-76
5703-3-15 Allowances of reserves against accounts receivable. last revised 7-25-39 
5703-3-16 Computation and assessment of average value of inventories.  last revised  11-18-57
5703-3-17 "Average inventory value of merchandise" of taxpayer using "retail inventory method of accounting".  last revised  11-18-57
5703-3-18 Tangible personal property tax; new taxpayers.  last revised  11-18-57
5703-3-22 Tangible personal property tax; valuation of idle equipment.  last revised  2-3-86
5703-3-23 Intangible personal property tax; repeal; effect of unrepealed sections. last revised  2-3-86
5703-3-24 Tangible personal property of nonprofit organizations.  last revised  9-16-48
5703-3-27 Determining true value of average inventory of a manufacturer for personal property tax purposes.  last revised  5-5-73
5703-3-28 Certain corporations to file county supplemental returns.  last revised 11-26-80
5703-3-29 Personal property leased and used exclusively for agricultural purposes not subject to personal property tax.  last revised 6-03-04
5703-3-30 Personal property in inventory of a merchant manufactured for agricultural use not subject to personal property tax.  last revised 2-21-84
5703-3-31 Personal property tax valuation of completed goods owned by the manufacturer-lessor and held for lease or on lease to others.  last revised  5-5-73
5703-3-32 Dealer in intangibles tax definition of "primarily".  Effective 12-30-05