Untitled The County Auditor, as an agent for the Ohio Department of Taxation, is responsible for administering the Tangible Personal Property Tax laws. Generally speaking, anyone in business in Ohio is subject to tangible personal property tax on equipment, furniture, fixtures and inventory used in business. The Tangible Personal Property Tax is distributed back to the local taxing districts in the same manner as real estate taxes.
Personal property is assessed from tax returns which are required to be filed.