Ohio § 5737.06
Full text of Ohio Ohio Revised Code § 5737.06, with citation guidance and answers to common questions.
§ 5737.06.
The tax imposed by sections 5737.01 to 5737.08, inclusive, of the Revised Code shall be payable at the time specified by law for the payment of taxes on taxable
personal property, and shall be assessed by the assessor authorized or required to
assess the taxable personal property of the person subject thereto, in like manner
and at the times provided by law for the assessment of such taxable property, in the
taxing district where such business is carried on, in the amount required by section 5737.05 of the Revised Code , which shall be separately set forth on the assessment certificate. All the powers and duties vested in the county auditor, the tax commissioner, or
any other officer or board as to the assessment of taxable personal property shall
apply to said commissioner and other officers as to the assessment of the tax imposed
by sections 5737.01 to 5737.08, inclusive, of the Revised Code . All the duties and liabilities, including penalties, imposed by law upon a taxpayer
as to the making of returns of taxable personal property and the payment of taxes
assessed on the general personal duplicate are hereby imposed upon each person subject
to the tax imposed by such sections. All rights of a taxpayer, or of any other person in behalf of or in succession to
a taxpayer, with respect to the assessment and payment of taxes levied on personal
property, including all rights of appeal from such personal property and penalty assessments,
are hereby conferred upon each such person and made applicable to the assessment and
payment of the tax imposed by such sections.
Frequently Asked Questions About Ohio § 5737.06
What does Ohio Revised Code § 5737.06 cover?
Section 5737.06 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 § 5737.06?
A common citation format is "Ohio Revised Code § 5737.06" (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 § 5737.06 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.