Personal Property Tax

County Bulletin

TO: ALL COUNTY AUDITORS - Bulletin No. 275

FROM: ROGER W. TRACY, TAX COMMISSIONER

DATE: MARCH 26, 1993

RE: CHANGES IN OBJECTIONS TO PERSONAL PROPERTY TAX ASSESSMENTS, AM. S.B. NO. 358

Sections of the Ohio Revised Code pertaining to the filing of objections to assessments of personal property have been amended by Am. S.B. No. 358, effective January 15, 1993. Section 5711.31, O.R.C., has been amended to change the name of the taxpayer's objection from "Application for Review and Redetermination" to "Petition for Reassessment".

This change affects the language currently printed on the assessment certificates issued by the Tax Commissioner, and may also be on those issued by you, and any letters or other notifications issued by you when assessments are issued. A notice to the taxpayer will be included with all assessments issued by the Tax Commissioner indicating the new, correct language. This notice is attached, and may be reproduced for use in your office when assessment certificates are issued. A section of Am. S.B. No. 358 provides that supplies of assessment certificates and related materials currently on hand or on order may be used until exhausted.

This legislation also provided that a copy of the Tax Commissioner's Certificate of Determination be sent to the applicable county auditor when it is issued. When these are sent to you, they will be stamped as shown below.

NOT FINAL
SUBJECT TO POSSIBLE FURTHER REVIEW
WILL ADVISE WHEN FINAL

P.O. Box 530
Columbus. Ohio 43266-0030

Please remember that the decision is not final, and there is the opportunity for the affected parties to appeal the determination to the Board of Tax Appeals. The tax collection procedures may not be initiated at this time.When the thirty day appeal period has expired with no appeal, the Tax Commissioner will give notice of the final status of the determination to the county auditor. This notice is a copy of the assessment certificate stamped "AFFIRMED". When a modification is required, an assessment certificate, Tax Form 947-FC is issued. In the case of penalty abatements, the assessment certificate will be an Amended Preliminary Assessment Certificate, Tax Form 947-C. The collection procedures may then be initiated by the County Treasurer.

Sections of the Ohio Revised Code pertaining to the filing of objections to certain assessments of personal property have been amended by Am Sub SB 358, effective January 15, 1993. The effect of the bill is to change the name of the taxpayer's objection to "Petition for Reassessment". The language below replaces the language currently printed on the reverse side of the assessment certificate, Form 947-BB or Form 947-C.

Objection to assessed penalty only: You may request abatement of the penalty by filing a Petition for Abatement of Penalty with the Tax Commissioner within thirty days after the mailing of this assessment to you. The petition may be accompanied by and refer to, a true copy of this assessment certificate and must indicate that your only objection is to the penalty and the reason for your objection. You are required to pay the full amount of the tax due, except the penalty. You may pay the penalty as well, subject to refund if you petition is approved. (5711.28 O.R.C.)

Objection to increase in taxable value or denial of a claim for deduction from book value: You may request a review of the increased assessment or denial of a claim for deduction from book value by filing a Petition for Reassessment with the Tax Commissioner within thirty days after the mailing of the assessment notice to you. The Petition should include, and refer to, a true copy of this assessment certificate and must indicate your objections. Subsequently, additional objections may be submitted if done in writing prior to the issuance by the Tax Commissioner of the final determination on the petition. You may pay all or the undisputed portion of the tax to avoid interest charges. (Section 5711.31 O.R.C.)

Objection to both penalty and increase in taxable value: You may request a review of the increased assessment by filing a Petition for Reassessment with the Tax Commissioner within thirty days after the mailing of this assessment to you. The Petition should include, and refer to, a true copy of this assessment certificate and must indicate your objections, including your objection to the penalty. You may pay all or the undisputed portion of the tax to avoid interest charges. (Section 5711.31 O.R.C.)

No special form is required for filing the Petition for Abatement or the Petition for Reassessment.  The request must be in writing to the Tax Commissioner and must meet the requirements set forth in Sections 5711.28 and 5711.31, O.R.C.

Petitions may be mailed to the Tax Commissioner at the following office Mailing Address:

Ohio Department Division
Personal Property Tax Division
21st Floor
P.O. Box 530
Columbus, OH  43266-0030

OR

Delivered in person at Tax Commissioner's:

State Office Tower
30 East Broad St.
Columbus, Ohio  43215

Interest charges, which are applicable for returns for 1983 and subsequent years are determined based on the amount of taxes not timely paid, or overpaid and the date of payment or refund. Interest charges may not be the subject of review by the Tax Commissioner.