County Bulletin
TO: ALL COUNTY AUDITORS - Bulletin No. 105
DATE: March 9, 1956
FROM: Stanley J. Bowers, Tax Commissioner
RE: Acceptance of Improperly Prepared Tax Forms
Section 5711.24, Revised Code of Ohio, as amended by Senate
Bill No. 68 reads in part: "The filing of a return with the
county auditor pursuant to Sections 5711. 01 to 571 36,
inclusive, of the Revised Code, shall be deemed to be the
preliminary assessment of the taxable property contained
therein when entered on the proper duplicate by the county
auditor." This is effective in connection with the filing and
disposition of 1956 personal property tax returns.
Personal property returns have in the past been submitted on
Form 910 and Form 930 without the completion of "COMPUTATION
OF TAX" on page one, accepted by some county auditors, or
deputies, and forwarded to this office in this incomplete
state.
Since the values and tax as computed by the taxpayer, and as
submitted by him, are those authorized for transfer to the
county auditor's tax list and duplicate, it is evident that
the addition of penalties for filing deficiencies, or
alterations of values or tax by the county auditor, make
necessary the preparation of preliminary assessment
certificates on Forms 904-A, B, C as has been done in the
past. When it is necessary to prepare this assessment form,
904-C (Tax Commissioner's copy) should be attached to the
return when forwarded to this department.
In all instances returns which are incomplete, as above
outlined, should not be accepted for forwarding to this
department unless completed, and if corrections are made by
your office, assessed on Form 904 as outlined above. Returns
submitted on nonacceptable reproduced forms (See County
Auditor Bulletin No., 78) should in all instances be rejected
and returned to the taxpayer for preparation by the
prescribed method and on the proper form.
If supplementary details applicable to various schedules are
submitted with the returns, it is required that the
determined book value or true value totals for each schedule
be shown in the spaces provided therefor in the prescribed
forms, and that these totals, after being reduced to listing
values, be carried to "COMPUTATION OF TAX" on page one.
Your cooperation in these matters will expedite the proper
assessment of taxable property and eliminate any
embarrassment caused by this department's assessing penalties
for incomplete filing of property tax returns.