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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 5703-3-04 | Dates for listing taxable personal property.

Ohio Administrative Code
/
5703
/
Chapter 5703-3 | Property Tax
 
Effective:
December 19, 2020
Promulgated Under:
Other
PDF:
Download Authenticated PDF
 

All taxpayers required by rule 5703-3-03 of the Administrative Code to file a balance sheet and make a return of taxable property used in business shall list such personal property as of the close of business of the last day of December.

Last updated November 19, 2025 at 11:48 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5709.01, 5709.02, 5711.03, 5711.04, 5711.101
Five Year Review Date: 10/7/2030
Prior Effective Dates: 2/17/1975, 12/30/1984