Ohio Code § 5725.08
Ohio Code § 5725.08. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.08.
On or before the first Monday of June, annually, the tax commissioner shall certify
to the treasurer of state the assessment of each financial institution located in
the state, showing separately the county in which the institution's principal office
is located and the amount of taxable deposits of branches in each county other than
that in which the principal office is located, and the commissioner shall certify
to each county auditor the assessment of each taxable deposit separately assessed
in the name of a depositor residing in his county. The treasurer of state shall place the amounts so certified on the intangible property
tax list in his office. The county auditor shall place the amounts so certified on the classified tax list
and duplicate of his county in the names of the depositors represented by such certificates. Any certificate of abatement issued pursuant to section 5703.05 of the Revised Code for the overpayment of the deposits tax may be tendered by the payee or transferee
thereof to the treasurer of state as payment for any taxes allocable to the county
in which the claim for overpayment arose.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.08
- 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 § 5725.08?
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 § 5725.08 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 § 5725.08 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Statutes are amended, repealed, and renumbered every session.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.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.