TO: ALL COUNTY AUDITORS - Bulletin No. 90
DATE: May 27, 1955
FROM: Stanley J. Bowers, Tax Commissioner
RE: Senate Bill No. 68 - Preliminary Assessment Certificates.
Under the provisions of Sections 5711. 24 and 5711. 25 of the
Revised Code, as amended by Senate Bill No. 68, the filing of
a personal property tax return shall be deemed to be the
preliminary assessment of the taxable property contained
therein when entered on the proper duplicate by the county
Senate Bill No. 68 as signed by the Governor, eliminates the
necessity of preparing preliminary assessment certificates to
be transmitted between the Department of Taxation and each
county auditor's office. Where a penalty or correction is
involved, amended assessment certificates will be issued in
the usual manner. You will, of course, receive assessment
certificates on intercounty corporation returns as you have
in the past.
At the close of the legislative session a county auditor
bulletin will be prepared and forwarded to you concerning
each of the bills that have been passed by the General
Assembly affecting the taxes as administered by this office.