Ohio § 5737.05 Assessor's computation of tax

Ohio Statutes

§ 5737.05 — Assessor's computation of tax

Ohio § 5737.05

Title 57Taxation

Ch. 5737Grain Handling Tax

This text of Ohio § 5737.05 (Assessor's computation of tax) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5737.05 (2026).

Text

The assessor, from the statement required by section5737.04of the Revised Code or other information he acquires, shall ascertain the number of bushels of each class of grain mentioned in section5737.03of the Revised Code received or purchased by each such person at each place during the taxable year. Where grain during such year has been transferred from one such place to another without change in substantial ownership, the duplication resulting therefrom shall be eliminated, and the resulting decrease shall be divided equally between the places so affected.

The rate imposed by section5737.03of the Revised Code shall be multiplied by the number of bushels of each class of grain assigned to each such place, and the resulting amount shall constitute the tax to be assessed in each such place

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The assessor, from the statement required by section5737.04of the Revised Code or other information he acquires, shall ascertain the number of bushels of each class of grain mentioned in section5737.03of the Revised Code received or purchased by each such person at each place during the taxable year. Where grain during such year has been transferred from one such place to another without change in substantial ownership, the duplication resulting therefrom shall be eliminated, and the resulting decrease shall be divided equally between the places so affected.

The rate imposed by section5737.03of the Revised Code shall be multiplied by the number of bushels of each class of grain assigned to each such place, and the resulting amount shall constitute the tax to be assessed in each such place.