Personal Property Tax

County Bulletin


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 auditor.

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.