Ohio § 5711.131
Full text of Ohio Ohio Revised Code § 5711.131, with citation guidance and answers to common questions.
§ 5711.131.
A taxpayer required under section 5711.13 of the Revised Code to file a combined return with the tax commissioner shall, at the time such return
is filed, file a county supplemental return with the county auditor of each county
in which: (A) The taxable value of that taxpayer's tangible personal property within any taxing
district of the county has increased or decreased in excess of five hundred thousand
dollars from that reported by that taxpayer in such taxing district for the preceding
tax year; or (B) The taxpayer, with its return, filed a claim for deduction from book value as provided
by section 5711.18 of the Revised Code that would reduce the taxable value in any taxing district in the county by five
hundred thousand dollars or more. The supplemental return shall contain such summary of taxable values as the commissioner
by rule requires to enable the county auditor to determine by the first day of July,
the increase or decrease in taxable value in each such taxing district in the county
for the current tax year. On or before the tenth day of July of each year, the county auditor shall certify
to the fiscal officer of each taxing district for which a supplemental return is filed,
the change in taxable value in the district in the current tax year as shown on the
supplemental returns filed under this section.
Frequently Asked Questions About Ohio § 5711.131
What does Ohio Revised Code § 5711.131 cover?
Section 5711.131 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5711.131?
A common citation format is "Ohio Revised Code § 5711.131" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5711.131 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.