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Personal Property Tax
The County Auditor, as an agent
for the Ohio Department of Taxation, is responsible for administering
the Tangible Personal Property Tax laws.
Generally speaking, anyone in business in Ohio is subject to tangible
personal property tax on equipment, furniture, fixtures and inventory
used in business.
The Tangible Personal Property Tax is distributed back to the local
taxing districts in the same manner as real estate taxes.
Personal property is assessed from tax returns which are required
to be filed. The Tax Commissioner is responsible for administering
the Personal Property Tax laws; the County Auditor serves as a deputy
for the Tax Commissioner in this capacity.
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