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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 October 7, 2025 at 8:02 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