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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5711.36 | Filing and preservation of returns and assessment certificates.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5711 Listing Personal Property
 
Effective:
October 4, 1955
Latest Legislation:
Senate Bill __109 - 101st General Assembly
PDF:
Download Authenticated PDF
 

The tax commissioner or the county auditor shall place on file in alphabetical order all returns of taxable property and all assessment certificates, and shall carefully preserve them until five years after the taxes represented thereby have been paid, or litigation concerning the same has been settled, when he shall destroy them.

Available Versions of this Section