Except as otherwise provided by section 5711.13 of the Revised Code, each year, beginning in tax year 2004, each taxpayer having taxable personal property with an aggregate taxable value in excess of ten thousand dollars shall make a return to the county auditor of each county in which any taxable property the taxpayer must return is required by this chapter to be listed. The taxpayer shall truly and correctly list on the return all taxable property so required to be listed, including property exempt under division (C)(3) of section 5709.01 of the Revised Code. Such returns shall be made on the blanks prescribed by the tax commissioner, which the county auditor shall supply at the auditor's office along with blanks of the kind required for the county supplemental return required by section 5711.131 of the Revised Code. The county auditor shall mail or distribute such blanks prior to the fifteenth day of February to all persons known to the auditor to be taxpayers and to all persons to whom the commissioner may direct blanks of either type to be mailed or distributed. The county auditor may place listing and county supplemental blanks at convenient places in the county. The failure of a taxpayer to receive or procure blanks shall not excuse the taxpayer from making any return or county supplemental return. The individual required to make the return shall furnish all statements and documents, give all information required, answer all questions asked on the required blanks, and subscribe to the truth and correctness of all matters contained therein.
Snodgrass v. Testa (Slip Opinion), 2015-Ohio-5364, 50 N.E.3d 475. · cites it 2ד) {¶ 41} Under the personal-property-listing statutes, the obligation to make returns that report personal property for taxation, along with the obligation to pay the taxes, arises from one’s status as a “taxpayer,” as indicated by the following examples: • R.C. 5711.02…”
Ares, Inc. v. Limbach, 554 N.E.2d 1310 (Ohio 1990). “” Furthermore, 'R.C. 5711.02 requires each taxpayer to “truly and correctly list” all its taxable property on its return.”
French v. Limbach, 571 N.E.2d 717 (Ohio 1991). “This notification is necessary because, while single county returns are filed with the county auditor, via R.C. 5711.02, inter-county returns are filed only with the Tax Commissioner, via R.”
Andrew Jergens Co. v. Wilkins, 848 N.E.2d 499 (Ohio 2006). “{¶ 5} R.C. 5711.02 and 5711.13 together provide that each taxpayer is to make a return annually to the county auditor or the Tax Commissioner, listing all “taxable property.”
Ashland Oil Co. v. Tracy, 647 N.E.2d 775 (Ohio 1995). “R.C. 5711.02 requires all taxpayers to file a return annually listing all taxable property.”
Lincoln Elec. Co. v. Limbach, 610 N.E.2d 990 (Ohio 1993). “R.C. 5711.02, 5711.03, and 5711.04. According to French v.”
Lincoln Elec. Co. v. Limbach, 616 N.E.2d 239 (Ohio 1993). “R.C. 5711.02, 5711.03, and 5711.04. According to French v.”
Lincoln Elec. Co. v. Limbach, 1993 Ohio 51 (Ohio 1993). “Hubbard, Assistant Attorney General, for appellant. Per Curiam. Annually, between February 15 and April 30, unless extended, a taxpayer must return truly and correctly all taxable property and its value.”
Ashland Oil Co. v. Tracy, 72 Ohio St. 3d 77 (1995). “{¶ 9} R.C. 5711.02 requires all taxpayers to file a return annually listing all taxable property.”
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