Ohio § 5725.08
Full text of Ohio Ohio Revised Code § 5725.08, with citation guidance and answers to common questions.
§ 5725.08.
On or before the first Monday of June, annually, the tax commissioner shall certify
to the treasurer of state the assessment of each financial institution located in
the state, showing separately the county in which the institution's principal office
is located and the amount of taxable deposits of branches in each county other than
that in which the principal office is located, and the commissioner shall certify
to each county auditor the assessment of each taxable deposit separately assessed
in the name of a depositor residing in his county. The treasurer of state shall place the amounts so certified on the intangible property
tax list in his office. The county auditor shall place the amounts so certified on the classified tax list
and duplicate of his county in the names of the depositors represented by such certificates. Any certificate of abatement issued pursuant to section 5703.05 of the Revised Code for the overpayment of the deposits tax may be tendered by the payee or transferee
thereof to the treasurer of state as payment for any taxes allocable to the county
in which the claim for overpayment arose.
Frequently Asked Questions About Ohio § 5725.08
What does Ohio Revised Code § 5725.08 cover?
Section 5725.08 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 § 5725.08?
A common citation format is "Ohio Revised Code § 5725.08" (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 § 5725.08 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.