Chapter 5703-3 - Property Tax
- Section 5703-3-01 - Property excepting oil, gas and water production plants
- Section 5703-3-02 - Oil, gas and water production plants
- Section 5703-3-03 - Filing of balance sheets; effect of repeal and reduction of listing percentage
- Section 5703-3-04 - Dates for listing taxable personal property
- Section 5703-3-05 - [Rescinded] Consolidated returns by corporations and joint returns by husband and wife
- Section 5703-3-06 - [Rescinded] Consolidated returns by incorporated dealers in intangibles
- Section 5703-3-07 - [Rescinded] Returns by fiduciaries on behalf of taxpayer
- Section 5703-3-09 - [Rescinded] Returns by fiduciaries on property of nonresidents
- Section 5703-3-10 - Tangible personal property tax; true value of depreciable assets; application of "true value" or "302" computation
- Section 5703-3-11 - Tangible personal property tax; "true value" or "302" computation
- Section 5703-3-12 - Tangible personal property tax; true value; exhaustion method; presumed disposals
- Section 5703-3-13 - [Rescinded] Tangible personal property tax; replacement allowance; hotels
- Section 5703-3-14 - [Rescinded] Designation of person to make return of leased property
- Section 5703-3-15 - [Rescinded] Allowances of reserves against accounts receivable
- Section 5703-3-16 - [Rescinded] Computation and assessment of average value of inventories
- Section 5703-3-17 - [Rescinded] "Average inventory value of merchandise" of taxpayer using "retail inventory method of accounting"
- Section 5703-3-18 - [Rescinded] Tangible personal property tax; new taxpayers
- Section 5703-3-19 - Taxable situs of deposits pursuant to Revised Code 5709.02 and 5709.03. [Rescinded]
- Section 5703-3-20 - Taxable situs of accounts receivable pursuant to Revised Code 5709.02 and 5709.03. [Rescinded]
- Section 5703-3-21 - Personal property tax; taxable status of merchandise or agricultural products held for storage only. [Rescinded]
- Section 5703-3-22 - [Rescinded] Tangible personal property tax; valuation of idle equipment
- Section 5703-3-23 - [Rescinded] Intangible personal property tax; repeal; effect of unrepealed sections
- Section 5703-3-24 - [Rescinded] Tangible personal property of nonprofit organizations
- Section 5703-3-27 - [Rescinded] Determining true value of average inventory of a manufacturer for personal property tax purposes
- Section 5703-3-28 - [Rescinded] Certain corporations to file county supplemental returns
- Section 5703-3-29 - [Rescinded] Personal property leased and used exclusively for agricultural purposes not subject to personal property tax
- Section 5703-3-30 - [Rescinded] Personal property in inventory of a merchant manufactured for agricultural use not subject to personal property tax
- Section 5703-3-31 - [Rescinded] Personal property tax valuation of completed goods owned by the manufacturer-lessor and held for lease or on lease to others
- Section 5703-3-32 - Dealer in intangibles tax definition of "primarily"