The mission of the Ohio Department of Taxation is to provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law.
The Ohio Revised Code (Section 5703.05) vests all powers, duties and functions of the Department of Taxation in the Tax Commissioner. The Tax Commissioner is appointed by the Governor, subject to confirmation by the Ohio Senate, and serves at the pleasure of the Governor. In general, the Tax Commissioner is responsible for the administration of most state and several local taxes, as well as supervision of the real property tax.
The principal powers and duties of the Tax Commissioner include: making all tax assessments, valuations, findings, determinations, computations and orders; promulgating rules, and preparing tax return forms and other reporting tools; auditing returns, levying assessments and penalties, and granting or denying tax refunds; and issuing, revoking or suspending certain licenses and permits. In addition, the Tax Commissioner has specific duties, most prominently the actual collection of the vast majority of Ohio’s taxes and the distribution of tax revenues to local governments, including motor fuel taxes, property tax relief reimbursements, and distributions from the Local Government Fund, the Public Library Fund, and certain other funds. In order to perform these and other statutorily assigned duties efficiently, the Tax Commissioner is authorized by law to create divisions and sections of employees in a manner that will result in an efficient and economical administration of Ohio’s tax laws.