Ohio Code § 5711.131

§ 5711.131.

A taxpayer required under section 5711.13 of the Revised Code to file a combined return with the tax commissioner shall, at the time such return

is filed, file a county supplemental return with the county auditor of each county

in which: (A) The taxable value of that taxpayer's tangible personal property within any taxing

district of the county has increased or decreased in excess of five hundred thousand

dollars from that reported by that taxpayer in such taxing district for the preceding

tax year;  or (B) The taxpayer, with its return, filed a claim for deduction from book value as provided

by section 5711.18 of the Revised Code that would reduce the taxable value in any taxing district in the county by five

hundred thousand dollars or more. The supplemental return shall contain such summary of taxable values as the commissioner

by rule requires to enable the county auditor to determine by the first day of July,

the increase or decrease in taxable value in each such taxing district in the county

for the current tax year.  On or before the tenth day of July of each year, the county auditor shall certify

to the fiscal officer of each taxing district for which a supplemental return is filed,

the change in taxable value in the district in the current tax year as shown on the

supplemental returns filed under this section.