Personal Property Tax

County Auditor Bulletins

Bulletin No.

Description

           11

Property Taxation of Manufactured and Mobile Homes

82

Farm Implements and Equipment in the Possession of Ohio Resident Dealers

90

Senate Bill No. 68 – Preliminary Assessment Certificates

105

Acceptance of Improperly Prepared Tax Forms

117

Legislation Affecting New Taxpayers and Additional Charge

124

Computing True Value of Furniture, Fixtures and Equipment of Hotel, Retail and Other Establishments

126

Tax Status of Personal Property in the Possession of Private Contractors but Belonging to the Federal Government

147

Taxation of Leased Machinery and Equipment

149

Taxation of Personal Property Owned by Social and County Clubs

150

Assessment of Certain Property Belonging to Towel and Linen, and Industrial Service Companies

151

New Corporations

156

Capitalization of Sales and Excise Taxes

160

Grain Handlers

161

Tax Treatment of Professional Associations Formed Pursuant of Section 1785.01 to 1785.08, inclusive, of the Revised Code, effective October 17, 1961.

174

Assessment of House Trailers as Tangible Personal Property

175

Issuance of Preliminary and Amended Preliminary Assessments by County Auditors

177

Uniform Principles – Delinquent and New Taxpayers

182

Revenue Procedure 62-21

187

Taxable Status of Personal Property Imported For use by Manufacturers

198

Computing True Value of Furniture , Fixtures and Equipment of Hotels and Motels

202

Corporation Return of Personal Property – Form 930 and Accompanying Schedules

203

Funeral Homes – Listing of Tangible Personal Property Used in Business

205

True Value of Used Car Inventories

222

Penalties – Personal Property Tax Returns

223

Steel Service Centers – Personal Property Tax Returns

229

Personal Property Tax Returns of Coin and Stamp Dealers

232

Reproduction of Tax Forms

239

Valuation of Idle Equipment

242

Personal Property Tax Releases

244

Personal Property Taxation of Foreign Imports

246

Confidentiality of Certain Tax Information

248

Guidelines for Consolidated Personal Property Tax Returns

250

Validity of Book Reserves and Claims for Reduced Values

251

Inventory exclusion – New taxpayers

253

Interest Charges on Personal and Intangible Property Taxes

254

Revised Procedures for Objections to Assessments

256

$10,000 Tangible Personal Property Exemption

258

Personal Property Tax Returns Required to be Filed in Duplicate

261

Forms Revision – General Tax list and Duplicate

267

Personal Property Taxation of Goods Stored in Federal Custom-Bonded Warehouse

275

Changes in Objections to Personal Property Tax Assessments, AM. S.B. No. 358

276

Accrual of Interest on Delinquent Personal Property Taxes

286

Interest Charges on Personal and Intangible Property Taxes - Amended December 2011

287

Application of Penalties for Filing Late or Omitting Personal Property - Amended December 2006

288

Rescinding Obsolete Bulletins - Amended September 2007

289

Reduction in Inventory Listing Percentage

290

Classification of Business Assets as Real Property or Personal Property - Amended December 2007