Ohio Revised Code Search

...The month of June is designated as "Ohio Goes Boating Month."

...The Saturday before Thanksgiving day is designated as "Ohio Survivors of Suicide Loss Day."

...The twenty-second day of September is designated as "Veterans Suicide Awareness and Prevention Day."

...The twelfth day of June is designated as "Superman Day" to recognize the Ohio birthplace of one of the creators of the superhero who stood for "truth, justice, and the American way." For on this day, let it be known that Superman is faster than a speeding bullet, more powerful than a locomotive, able to leap tall buildings in a single bound. Look! Up in the sky! It's a bird. It's a plane. It's Superman!

...The twenty-fifth day of May is designated as "Ohio National Missing Children's Day."

...The calendar week including the twentieth day of July is designated as "One Small Step Week," in honor of Ohio native Neil Armstrong's historic landing on the moon on that day in 1969.

...The twelfth day of June is designated as "Women Veterans' Day" in honor of women who have served.

...The twenty-eighth day of July is designated as "Buffalo Soldiers Day."

...The week of the sixteenth day of March is designated as "Ohio Black Media Week" to recognize freedom of the press, information, equity, and equality.

...The month of April is designated as the "Month of the Military Child."

...The month of May is designated as "Lupus Awareness Month" in recognition of the following: (A) Systemic lupus erythematosus, or lupus, is a chronic, complex, and often disabling autoimmune disorder in which the body's immune system attacks the body's own cells, tissues, and organs. (B) Lupus can affect many parts of the body, including the joints, skin, brain, heart, lungs, and kidneys. (C) Lupus nephritis is a...

...The twenty-eighth day of September is designated as "Speaker Jo Ann Davidson Day" in recognition of Jo Ann Davidson, the first female speaker of the Ohio House of Representatives, who was born on that day in 1927.

...The month of October is designated as "Hindu Heritage Month" to recognize the contributions of Hindu Americans to the culture, education, faith, and life of the state.

...The twenty-fourth day of August is designated as "Ukraine Independence Day" in Ohio, in recognition of that day in 1991 when the parliament of Ukraine, the Verkhovna Rada, formally declared an independent, sovereign, and democratic Ukrainian state.

...ars, or imprisoned not more than thirty days, or both.

...payer shall make a return within ninety days of commencing such business. Upon verified application of the taxpayer, and for good cause shown, the county auditor may extend the time within which the taxpayer may make the return for a further specified period not exceeding forty-five days. (C) The county auditor shall certify any extension of time acquired by the taxpayer to the tax commissioner, and the commissioner...

...ed person's executor, administrator, or personal representative; (D) That of persons whose assets are in the hands of receivers, assignees for the benefit of creditors, trustees in bankruptcy, or official custodians, by such receivers, assignees, trustees in bankruptcy, or official custodians. Personal property used in business and taxable property of a nonresident used in and arising out of a business transacted ...

...A taxpayer who during the calendar year has transferred investments to the trustee of a trust fund shall list the investments transferred as to ownership and taxing district as of the date of such transfer, and as to valuation or income yield as of such first day of January; in listing such income yield, such taxpayers may deduct therefrom such portion of the income yield of the equitable interest in such trust fund ...

...Personal property used in business shall be listed and assessed in the taxing district in which such business is carried on. If such business is carried on in more than one taxing district in the same county, the return shall set forth the amount of the property used therein which is situated in each taxing district in such county, and the value of all the personal property used in business shall be apportioned to an...

...The tax commissioner shall administer sections 5711.01 to 5711.36 of the Revised Code, which are laws which he is required to administer within the meaning of sections 5703.19 to 5703.37, 5703.39, 5703.41, and 5703.45 of the Revised Code. He may adopt and promulgate rules not inconsistent with sections 5711.01 to 5711.36 of the Revised Code, so that all taxable property shall be listed and assessed for taxation. The ...

...If a taxpayer so elects, he may, under uniform regulations prescribed by the tax commissioner, in lieu of listing his investments yielding income as prescribed in sections 5711.01 to 5711.36, inclusive, of the Revised Code, file with his return a verified summary of his federal income tax return for the last preceding taxable year, if such taxable year was a full year of twelve months, itemized and analyzed in such m...

...Returns listing personal property used in business or credits shall be made in duplicate. One copy of each return so made shall be retained by the county auditor and the other copy shall be for the use of the tax commissioner. As to all taxable property shown in all other returns required by sections 5711.01 to 5711.36 of the Revised Code, to be made to the auditor, the auditor shall, as deputy of the commissioner, a...

.... The tax commissioner shall assess the personal property of such taxpayer in the several taxing districts in which it is required to be assessed under sections 5711.01 to 5711.36 of the Revised Code, and shall issue assessment certificates therefor to the proper county auditors at the time and in the manner required by section 5711.25 of the Revised Code. All other property of such taxpayer required to be so liste...

...A corporation which owns or controls at least fifty-one percent of the common stock of another corporation may, under uniform regulations prescribed by the tax commissioner, make a consolidated return for the purpose of sections 5711.01 to 5711.36, inclusive, of the Revised Code. In such case all the taxable property mentioned in section 5709.01 of the Revised Code, belonging to the corporation making the return and...

...All personal property used in business and belonging to a manufacturer, except that required to be listed on the average basis by section 5711.16 of the Revised Code, and that specifically mentioned in such section, shall be listed separately from the property of such manufacturer mentioned in said section.