County Bulletin
TO: ALL COUNTY AUDITORS Bulletin No. 258
FROM: Joanne Limbach, Tax Commissioner
DATE: October 31, 1983
RE: Personal property tax returns required to be filed in
duplicate
With the enactment and signing into law of Am. Sub. H.B. 291
(the biennial budget bill, effective July 1, 1983), the prior
requirement that personal property tax returns showing income
yield of $500 or more or taxable value of $5,000 or more (and
all returns of corporations) be made in duplicate is no
longer applicable. For 1984 and subsequent years, all returns
made by taxpayers engaged in business are to be filed in
duplicate, with one copy and the balance sheet being for the
use of the Tax Commissioner. Returns of intangible property
only, filed by individuals, are not required to be filed in
duplicate and are for the use of the County Auditor.For
pre-1984 tax returns, the compliance and auditing functions
remain as before; "county-size" returns are the County
Auditor's responsibility. For subsequent years' returns, the
Department is responsible for these functions with regard to
all business returns; the County Auditor, for all
intangibles-only returns filed by individuals.
The requirement that corporations having taxable property in
more than one county file a combined tax return with the Tax
Commissioner remains unchanged.