Ohio § 5725.05
Full text of Ohio Ohio Revised Code § 5725.05, with citation guidance and answers to common questions.
§ 5725.05.
On or before the third day of December, annually, the tax commissioner shall fix the
day as of which the taxable deposits in financial institutions shall be listed and
assessed. The day fixed shall be between the first and the thirtieth day of November, and
the action of the commissioner shall be taken not more than three days after the day
fixed. Notice of such action by the commissioner shall be immediately given to each financial
institution and to the county auditor of each county in the manner provided in section 5703.37 of the Revised Code , and the date fixed shall be printed or stamped on the forms of return to be made
by all financial institutions. The commissioner shall also give immediate notice, by collect telegram, to those
financial institutions or persons that have filed a request for this service with
the commissioner. The dates fixed by this section for the action of the commissioner are directory,
and if through inadvertence or mistake such action is not taken at the time prescribed,
or the notice required to be given to a financial institution or a county auditor
is not duly given, the remaining requirements of sections 5725.01 to 5725.26 of the Revised Code , and the validity of any assessment made hereunder shall not be affected.
Frequently Asked Questions About Ohio § 5725.05
What does Ohio Revised Code § 5725.05 cover?
Section 5725.05 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 § 5725.05?
A common citation format is "Ohio Revised Code § 5725.05" (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 § 5725.05 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.