Personal property is every tangible thing that is owned, except property classified as real property. Personal property includes machinery and equipment, furniture and fixtures, motor vehicles, inventory and supplies.
Real property includes land, buildings and structures on the land.
If you are engaged in business in Ohio, or have a beneficial interest in property located in Ohio on January 1, or hold an active charter of license from the Ohio Secretary of State, you must file a return. If you have property in only one Ohio county, file Form 920, county return of taxable property and form 921, Ohio balance sheet, in duplicate with the county auditor of the county where the property is located. If you have property in more than one Ohio county, file form 945, inter county return of taxable property and form 921, Ohio balance sheet with the tax commissioner. Other forms, described later, may be required. The return is filed between February 15 and April 30.