Personal Property Tax

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.