Ohio Code § 5725.05
Ohio Code § 5725.05. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.05.
On or before the third day of December, annually, the tax commissioner shall fix the
day as of which the taxable deposits in financial institutions shall be listed and
assessed. The day fixed shall be between the first and the thirtieth day of November, and
the action of the commissioner shall be taken not more than three days after the day
fixed. Notice of such action by the commissioner shall be immediately given to each financial
institution and to the county auditor of each county in the manner provided in section 5703.37 of the Revised Code , and the date fixed shall be printed or stamped on the forms of return to be made
by all financial institutions. The commissioner shall also give immediate notice, by collect telegram, to those
financial institutions or persons that have filed a request for this service with
the commissioner. The dates fixed by this section for the action of the commissioner are directory,
and if through inadvertence or mistake such action is not taken at the time prescribed,
or the notice required to be given to a financial institution or a county auditor
is not duly given, the remaining requirements of sections 5725.01 to 5725.26 of the Revised Code , and the validity of any assessment made hereunder shall not be affected.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.05
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5725.05?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5725.05 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5725.05 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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