General Tax Information
|Final tax return for the preceding year||April 15|
|First quarter estimated tax payment||April 15|
|Second quarter estimated tax payment||June 15|
|Third quarter estimated tax payment||September 15|
|Fourth quarter estimated tax payments for businesses||December 15|
|Fourth quarter estimated tax payment for individuals ||January 15|
Taxpayers who choose extended payments for tax delinquencies will be assessed penalty and interest on the unpaid tax liability pursuant to Ohio Rev. Code Section 718.27.
The Board has the responsibility of reviewing, upon the taxpayer's request, decisions rendered by the Administrator. Tax appeals must be filed within 60 days after the Administrator's ruling and a hearing shall be scheduled within 60 days. The Board's decision shall be rendered within 90 days after the final hearing.