County Bulletin
TO: ALL COUNTY AUDITORS - Bulletin No. 175
FROM: Stanley J. Bowers, Tax Commissioner
RE: Issuance of Preliminary and Amended Preliminary
Assessments by County Auditors, and use of Forms 904A, 904B.
and 904C in connection therewith.
DATE: March 15, 1962
Recently several cases have been brought to my attention
wherein County Auditors have increased values of taxable
property as reported by taxpayers in their original returns
or added penalties and additional charges thereto for filing
deficiencies without issuing preliminary assessment
certificates evidencing such action. This action, of course,
is contrary to law and the purported additional assessments
resulting therefrom are void. The assessment of property by
the county auditor, if no return has been filed by the
taxpayer, and changes in the values as reported in a given
taxpayer's return, or the addition of penalties and
additional charges, can only be accomplished by the means of
preliminary or amended preliminary assessment certificates,
respectively, and I am bringing this matter to your attention
so that you may comply with the law in the future.
In the foregoing connection Section 5711.24, Revised Code,
provides in part as follows:
" * * * The action of the assessor in assessing taxable
property under Sections 5711.01 to 5711.36, inclusive,
Revised Code, shall be taken as to taxable property required
to be listed in a return, whether listed or not, and whether
such return has been made or not. Such action shall be
evidenced by a preliminary or final assessment certificate in
such form as the commissioner prescribes, and when issued by
the commissioner it shall be under his official seal.
The filing of a
return with the county auditor pursuant to sections 5711.01
to 5711.36, 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. ***"(Underscoring added. Such language
was added by amendment and was effective August 8, 1955, 126
Ohio Laws 52 (53). )
Subsequent to such amendment and on March 9, 1956, the Tax
Commissioner issued County Auditor Bulletin No. 105 wherein
he stated in part:
"* * * 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 904A, B, and C, as has been done in the
past. When it is necessary to prepare this assessment form,
904C (Tax Commissioner's copy) should be attached to the
return when forwarded to this department. * * *"
Additionally, and on October 16, 1959, the Tax Commissioner
issued County Auditor Bulletin No. 142, wherein he stated, in
part, on pages 2 and 3 thereof as follows:
4. Preliminary
Assessments
Tax returns filed with the County Auditor, pursuant to
Sections 5711.01 to 5711.36, inclusive, of the Revised Code,
shall be deemed to be preliminarily assessed when the value
of the taxable property contained therein is entered on the
proper duplicate by the county auditor (Section 5711.24,
Revised Code, and County Auditor Bulletin No. 105).
5. Alteration of
Values
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, or alterations of values, or tax
by the county auditor make necessary the preparation of
preliminary assessment certificates on Forms 904A, 904B and
904C as in the past. When it is necessary to prepare this
assessment form, 904C (Tax Commissioner's copy) should be
attached to the return when forwarded to this department."
(County Auditor Bulletin No.105. )In view of all of the
foregoing, and since it appears that the provisions of
Section 5711.24, Revised Code, and the County Auditor
Bulletins issued with regard thereto, have not been followed
fully thereby resulting in many assessments that are invalid,
the Tax Commissioner hereby prescribes the following
procedure to be used in making assessments by county
auditors.
Forms 904A, 904B and 904C (specimens attached) shall be
prepared and issued in all instances where a taxpayer has not
filed a return and a preliminary assessments made by the
county auditor; and, in all instances where the taxpayer has
filed a return and an amended preliminary assessment is made
by way of altering the values or tax as submitted or by way
of adding penalties or additional charges. In the latter
instances the word " Amended" shall be typed or stamped on
the Forms 904A, 904B and 904C. Form 904C shall be attached to
the return and if the return is forwarded to this department
then such form shall accompany the return. (Section 5711.25,
Revised Code.)