Ohio Rev. Code » Chapter 5711
Ohio Revised Code

Ohio Rev. Code § 5711.04 (2026)

Time for making returns

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section ORCcodes.ohio.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
Effective:
September 29, 2000
Latest Legislation:
House Bill 612 - 123rd General Assembly
PDF:
Download Authenticated PDF
 

(A) Except as otherwise provided in division (B) of the section, returns shall be made, annually, between the fifteenth day of February and the thirtieth day of April. Upon verified application of any taxpayer, and for good cause shown, the county auditor may extend the time within which such taxpayer may make a return to the fifteenth day of June. If the county auditor fails to allow, in whole, a timely application of the taxpayer for an extension of time for filing a return, the taxpayer, upon payment on or before the thirtieth day of April of an amount equal to one-half of the taxpayer's tax for the next preceding year, shall make a return on or before the fifteenth day of June.

(B) When a taxpayer first engages in business in this state after the first day of January in any year, the taxpayer 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 shall have the same power as to a taxpayer who is required to make return to the commissioner.
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1965–2022 · leading case: J.M. Smucker, L.L.C. v. Levin, 865 N.E.2d 866 (Ohio 2007).
Sort: Relevance Newest Treatment
J.M. Smucker, L.L.C. v. Levin, 865 N.E.2d 866 (Ohio 2007). “R.C. 5711.04(B). In this case, Smucker LLC agrees that it should have filed its first property tax return for the 2002 tax year by July 30, 2002.”
Snodgrass v. Testa (Slip Opinion), 2015-Ohio-5364, 50 N.E.3d 475. “02 (requirement to “make a return” imposed on “each taxpayer having taxable personal property with an aggregate value in excess of ten thousand dollars” [emphasis added]); • R.C. 5711.04(A) (authorizing a county auditor to extend the time to make a return “[u]pon verified…”
Hoover Universal, Inc. v. Limbach, 575 N.E.2d 811 (Ohio 1991). “However, under R.C. 5711.04, Mansfield and Rogate could file their 1980 personal property tax returns between February 15 and April 30, 1980.”
In re Adoption of G.W.K., 2022-Ohio-2620. “25 (allowing the probate court to extend the five-month time limit for surviving spouses to exercise certain rights for good cause shown); R.C. 5711.04(A) (allowing the county auditor to extend the deadline for filing certain tax returns for good cause shown); R.”
Doraty Rambler, Inc. v. Schneider, 212 N.E.2d 580 (Ohio 1965). · cites it 2× “Section 5711.04 of the Revised Code requires that a taxpayer’s personal property tax return be filed between February 15 and April 30 of each year.”
Coleman Young Motors, Inc. v. Limbach, 554 N.E.2d 1349 (Ohio Ct. App. 1988). · cites it 2× “27 provides in pertinent part: “No taxpayer shall fail to make a return within the time prescribed by law, or as extended pursuant to section 5711.04 of the Revised Code, nor fail to list in a return or disclose on an accompanying balance sheet or in other information filed with…”
Ohio Rev. Code § 5711.04(A): 2 cases
Snodgrass v. Testa (Slip Opinion), 2015-Ohio-5364, 50 N.E.3d 475. “02 (requirement to “make a return” imposed on “each taxpayer having taxable personal property with an aggregate value in excess of ten thousand dollars” [emphasis added]); • R.C. 5711.04(A) (authorizing a county auditor to extend the time to make a return “[u]pon verified…”
In re Adoption of G.W.K., 2022-Ohio-2620. “25 (allowing the probate court to extend the five-month time limit for surviving spouses to exercise certain rights for good cause shown); R.C. 5711.04(A) (allowing the county auditor to extend the deadline for filing certain tax returns for good cause shown); R.”
Ohio Rev. Code § 5711.04(B): 1 case
J.M. Smucker, L.L.C. v. Levin, 865 N.E.2d 866 (Ohio 2007). “R.C. 5711.04(B). In this case, Smucker LLC agrees that it should have filed its first property tax return for the 2002 tax year by July 30, 2002.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.