Municipal Income Tax | The City of Lakewood, Ohio

Municipal Income Tax


The Lakewood Municipal Income Tax Division

Division of Municipal Income Tax
12805 Detroit Ave., Suite 1
Lakewood, OH 44107

Phone: 216.529.6620
Fax: 216.529.6099
Email: taxdept@lakewoodoh.net (We do not accept tax returns by email.  Please do not email your tax forms to us.)

Hours of operation are:
Monday through Friday
9:00 AM to 4:00 PM

Extended Hours:

Tuesday 3/26 9:00am – 6:00pm
Thursday 3/28 9:00am – 6:00pm
Tuesday 4/2 9:00am – 6:00pm
Thursday 4/4 9:00am – 6:00pm
Tuesday 4/9 9:00am – 6:00pm
Thursday 4/11 9:00am – 6:00pm
Friday 4/12 9:00am – 6:00pm
Saturday 4/13 9am – 12:00pm
Monday 4/15 9:00am – 6:00pm


The E-File/E-Pay System is up and operational.  Please click here to e-file and pay your 2023 return or to make a 2024 quarterly estimated payment. 

If you still need to file your 2022 return, you may download our 2022 Short Form by clicking here.

1st Quarter 2024 estimated payments are due by April 15, 2024


The city of Lakewood strives to provide its taxpayers with high quality, cost-effective, professional, and courteous service. The Lakewood Municipal Income Tax Division is charged with the collection, audit and enforcement of Lakewood’s municipal income tax ordinance. Through proper tax revenue collection, we assist the Department of Finance in maintaining and strengthening the fiscal integrity of the city.

Please note: The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns. No appointment is necessary.

Click here to download our L-1 Individual City Income Tax Return Form.

Interest Rate Notice: 

The interest rate for tax year 2024 is 10%
The interest rate for tax year 2023 is 7%.
The interest rate for tax year 2022 is 5%.
The interest rate for tax year 2021 is 5%.
The interest rate for tax year 2020 is 7%.
The interest rate for tax year 2019 is 7%.
The interest rate for tax year 2018 is 6%.
The interest rate for tax year 2017 is 6%.
The interest rate for tax year 2016 is 5%.

Ohio Revised Code 718.27 requires that municipalities set the interest rate for delinquent unpaid tax liabilities at the federal short-term rate (rounded to the nearest whole number percent) plus 5 percent (5%). Interest shall be imposed per annum on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. The interest rate shall apply to the calendar year following the July of the year in which the federal short-term rate is determined.

Lakewood Tax Ordinance (updated). Click here to see the updated tax ordinance. 

General Information:

Who Must File

  • All residents and part-year residents who are age 18 or older
  • Residents or non-residents who conduct business in the city of Lakewood (both income and loss must be reported)
  • Residents or non-residents who own property in the city of Lakewood (both income and loss must be reported)
  • Non-residents who worked in Lakewood but whose employer did not withhold income tax

The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns. No appointment is necessary.

Tax Rate

The city of Lakewood has a tax rate of one and one-half percent (1.5%), but allows a credit of up to one-half of one percent (0.5%) for a tax withheld for other localities by the employer.

Office Location/Mailing Address:

City of Lakewood
Division of Municipal Income Tax
12805 Detroit Ave., Suite 1
Lakewood, OH 44107

Tax Payment Mailing Address:

City of Lakewood –
Division of Municipal Income Tax
PO Box 77047
Cleveland, OH 44194-7047

Contact Information:

Phone: 216.529.6620
Fax: 216.529-6099
Email: taxdept@lakewoodoh.net

Business Hours:
Monday through Friday
9:00 AM to 4:00 PM.

Acceptable Payment Methods:

  • Cash (for in-person payments only)
  • Personal check, cashier’s check, money order
    Please make checks and money orders payable to: City of Lakewood – Division of Tax
  • MasterCard®, Visa®, Discover ®, American Express® credit or debit card

Payment plans are offered by means of ACH Electronic Funds Transfer. Please see the Payment Plans section for more information.

  • How Can I File & Pay+-

     ***E-FILE AND E-PAY AVAILABLE!***
    Your 2023 City of Lakewood Tax Return is Due by April 15, 2024!

     Who must file? Per Lakewood’s Tax Ordinance, all resident individuals 18 years of age or older, all entities doing business within Lakewood, and all those who own property in Lakewood MUST file a tax return or exemption, regardless of income.

    How can I file and pay?

    • The City of Lakewood offers an e-File service with e-Pay. This service and instructions for use may be found by clicking here.
    • If you would like us to prepare your return and send a bill to you before the April deadline, you may mail or bring your supporting documentation to our office at 12805 Detroit Ave., Suite 1 in Lakewood, OH 44107 as soon as you receive it.
    • If you wish to calculate and prepare your return on your own, blank copies of our 2023 City of Lakewood L-1 Individual Tax Form can be found on our website—to be completed and mailed in with all supporting documentation and any payment to our office by the April 15th due date.

    Supporting Documentation: W-2s, 1099s, pgs. 1 and 2 of the Federal 1040, and (if applicable) Schedules 1, C, E, F, & K-1.

    Our office is open from 9:00 AM until 4:00 PM, Monday through Friday—no appointment is necessary. 

    If you have any additional questions, concerns, or would like a paper return mailed to you, please call us at (216) 529-6620.

  • Interactive Forms+-

    The City of Lakewood Tax Division’s Interactive Forms are a dynamic electronic tool by which taxpayers can prepare their individual City of Lakewood tax returns for any year in question. Individuals may also prepare their individual Declarations of Exemption for any year in question, and businesses may prepare their reconciliations and monthly/quarterly withholding statements for any period.

    PLEASE NOTE: Some web browsers attempt to open PDFs using their own reader plug-ins, which may impair functionality within PDF fill-in forms.  So that the form will function properly, we recommend that you first download the interactive form (by right-clicking on its link and choosing “Save As…”), and then open the downloaded form in the newest version of Adobe Reader.

    Interactive Individual L-1 Income Tax Form
    THIS FORM REQUIRES ADOBE TO WORK PROPERLY.

    Please first complete the personal information section of the form, including the Social Security Number field(s). Please also be sure to indicate which tax year is being referenced by the return in the appropriate field.

    Enter your W-2, 1099-NEC, Federal Schedule Information (C, E, or K-1), or other applicable tax documentation as listed on the form and the return will calculate your balance due for you.   Then, just print a copy of the return, attach the appropriate supporting documentation, and send in along with a payment on any balance due.

    NOTE: This tool is provided to assist taxpayers with calculating their final return.  There may be occasions, depending on how information is entered, when this tool cannot accurately calculate the final return.  Your return is not finalized until it is received and audited by our tax department.

    This tax form is not being submitted electronically.  If you choose to fill-out the form online, you must PRINT the form; SIGN the printed form; ATTACH all appropriate W-2s, 1099s, and other Schedules; and MAIL the return to City of Lakewood – Division of Tax.


    Interactive W-1 Monthly/Quarterly Withholding Form
    THIS FORM REQUIRES ADOBE TO WORK PROPERLY.

    Please first complete the personal information section of the form, including the Federal ID No. field. Please also be sure to indicate which tax year and period (either monthly or quarterly) is being referenced by the withholding form in the appropriate field.  Once these fields are completed, please enter your withholding data in the designated fields and the form will calculate the amount due for you.

    This tax form is not being submitted electronically.  If you choose to fill-out the form online, you must PRINT, SIGN, and MAIL the form to the City of Lakewood – Division of Tax.


    Interactive W-3 Reconciliation Form 
    THIS FORM REQUIRES ADOBE TO WORK PROPERLY.

    Please first complete the personal information section of the form, including the Federal ID No. field. Please also be sure to tally each month’s or quarter’s withholding in the appropriate field.  Once these fields are completed, please enter your withholding data in the designated fields and the form will calculate the amount due for you.

    This tax form is not being submitted electronically.  If you choose to fill-out the form online, you must PRINT, SIGN, and MAIL the form to the City of Lakewood – Division of Tax.

  • E-File/E-Pay Service+-

    Watch this video for how-to instructions on e-filing your return:

    Taxpayers who wish to pay their quarterly estimated tax bills may do so using this service. Taxpayers may also check estimates, file their current year’s tax return, and upload digital copies of their tax documents (such as W-2s or Federal 1040) for both the current year and prior years.

    Registering With Our Office

    PLEASE NOTE: If you’ve previously filed a return with our office or have received a delinquent filing notice or bill from us, you are already registered and will only need to set up your PIN.

    • To utilize the E-File/E-Pay System, you will first need to register with our office so that you may set up a PIN.
    • Please complete the individual registration form and return it to our office by mail or by fax.
    • Once received, the information will be entered into our system and you will be able to set up a PIN.
      • If you’ve mailed your completed registration form, please allow one to two weeks before attempting to set up a PIN.
      • If you’ve faxed your completed registration form, please allow 48 hours to pass before attempting to set up a PIN.

    Setting Up a PIN

    PLEASE NOTE: If you set up a PIN in a prior year, that PIN is no longer valid.  You will need to create a new PIN every year.

    • Input your social security number (or the primary’s social security number in the case of a joint account) and create a PIN number by clicking on the “Don’t have a PIN?” link next to the log in screen’s PIN field.
    • Make sure that you’ve updated your address with our office, as your current house number is required when setting up your new PIN.
    • The PIN is required to be a combination of letters and numbers (anywhere from 4 to 10 characters). Any letters that are part of your PIN are case sensitive.
    • You will receive confirmation of your PIN’s creation on the log in page.

    Once you’ve created your PIN and logged into our system, you may prepare your current year’s City of Lakewood income tax return online, file an extension, upload current year and prior year tax documents, and/or check your estimates and prior year credits.


    Online Preparation of your 2023 City of Lakewood Income Tax Return

    To utilize the e-file/e-pay system:

    • Input your social security number (or the primary’s social security number in the case of a joint account) and create a PIN number by clicking on the “Don’t have a PIN?” link next to the log in screen’s PIN field.
    • Make sure that you’ve updated your address with our office, as your current house number is required when setting up your new PIN.
    • The PIN is required to be a combination of letters and numbers (anywhere from 4 to 10 characters). Any letters that are part of your PIN are case sensitive.
    • You will receive confirmation of your PIN’s creation on the log in page.
    • Once you’ve created your PIN and logged into our system, you may prepare your 2023 City of Lakewood income tax return online, file an extension, and/or check your estimates and prior year credits.

    PLEASE NOTE:

    Your prior year’s PIN is no longer valid. You will need to create a new PIN each year.

    [ Lakewood E-File/E-Pay System » ]

  • Short Forms+-

    Need help calculating your Lakewood taxes? Complete our L-1S form, attach required documents per the handy checklist, and submit to our office (with payment if necessary).

    2023 Short Form
    2022 Short Form
    2021 Short Form
    2020 Short Form
    2019 Short Form
    2018 Short Form 
    2017 Short Form
    2016 Short Form 
    2015 Short Form
    2014 Short Form

  • Individual Tax Forms+-

    FormTitle   
    Individual Income Tax RegistrationForm
    Declaration of ExemptionForm
    L-ESDeclaration of Estimated TaxForm
    Joint Allocation Form Form
    L-REVApplication for Refund/Employer VerificationForm
    2023 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2022 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2021 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2020 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2019 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2018 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2017 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2016 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2015 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2014 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    2013 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2012 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2011 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2010 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2009 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2008 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2007 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
    2006 Forms
    L-1City Income Tax Return for IndividualsInstructionsForm
    Supplement Table AForm
    Supplement Table A-1Form
    Supplement Table A-2Form
    Supplement Table BForm
    Supplement Table B-1Form
  • News/Updates+-

    Changes Coming to Individual Estimates and Employer Withholding in 2016

    Pursuant to the passage of Amended Substitute House Bill 5 in December 2014, new State mandated municipal income tax guidelines have been established. These guidelines are effective beginning January 1, 2016.

    Among the guidelines affecting Lakewood’s citizens in 2016:

    • The threshold for declaring an individual estimate has been raised from $100.00 to $200.00.
    • 2018 Update: Individual estimate due dates for tax year 2018 onward fall on April 15th, June 15th, September 15th, and January 15th.
    • Employers may remit quarterly if withholding in the previous calendar year was between $1 and $2,399, or if the amount required to be withheld did not exceed $200.00 during any month of the last calendar quarter.
    • Employers MUST remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.00.
    • Withholding remittance and payment must be received no later than the 15th of the month following the reporting period.

    Lakewood Continues Delinquent Tax Collection Efforts

    Lakewood residents who have failed to file their tax returns could face criminal charges in Lakewood Municipal Court.

    Through a special prosecutor appointed by the IRS, the city will begin filing charges starting in late 2015, using data obtained in a partnership with the City of Cleveland’s Division of Taxation and the Internal Revenue Service.

    “It’s much easier for taxpayers to call the tax department to resolve these issues and get set up with a payment plan than it is to respond to a criminal filing,” said Patricia Chittock, the assistant finance director for the city’s Division of Municipal Income Tax.

    The charge — failure to file a tax return — is a first-degree misdemeanor. Those found guilty face up to six months in jail and a $1,000 fine per tax return.

    Those who haven’t filed are encouraged to call the Lakewood Division of Municipal Income Tax at 216-529-6620.

  • Business Tax Forms+-

    FormTitle   
    Business Income Tax RegistrationForm
    Declaration of Estimated Tax for BusinessForm
    2023 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2022 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2021 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2020 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2019 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2018 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2017 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2016 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2015 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2014 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2013 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2012 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2011 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2010 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2009 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2008 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2007 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
    2006 Forms
    L-NPNet Profit Return for BusinessInstructionsForm
  • Employer Tax Forms+-

    FormTitle   
     Business Income Tax Registration Form
     Filing Format W-2 Data via Magnetic MediaInstructions 
     Withholding Tax Worksheet Form
     W-1 Form Form
     W-3 Form Form
  • Declaring an Estimate+-

    The City of Lakewood requires persons who expect to owe more than $200.00 in tax for the current filing year to make quarterly estimated tax payments.

    Estimates for the current year are billed quarterly, with the exception of the first quarter—which is due to be paid with your tax return by the April filing deadline. The remaining three quarters are due by June 15th, September 15th, and January 15th. If you wish to pay your full estimate at once, you may do so.

    To avoid penalty and interest, you must pay 100% of your prior year’s tax (as current year’s estimate) or 90% of your current year’s actual tax liability by the 4th quarter due date for individuals and calendar year businesses, respectively. Fiscal year businesses must remit by the last day of the month following their taxable year.

    To amend your declaration of estimated tax for the current year, please complete Form L-ES.

    Please contact the Lakewood Municipal Income Tax Division with any questions.

  • Filing for an extension+-

    Please attach a copy of the federal extension, Form 4868 for individuals or Form 7004 for businesses, to the return when you file.  An extension is only an extension to file, not an extension to pay.

    This extension extends the municipal due date to the extended federal return due date.

    You may e-mail, fax, or mail your request to our office. We do not accept extension requests over the phone.

  • Payment Plans+-

    The City of Lakewood Municipal Income Tax Division will extend payment arrangements for outstanding tax liabilities to taxpayers experiencing financial difficulties, under the following conditions:

    • All tax year filings (returns, exemptions, and/or extensions) must be current and up to date.
    • The monthly payment amount must be a minimum of $50.00 per month, or must be an amount extending the payment plan for no more than 12 months.
    • The monthly payment must be made via ACH (Automated ClearingHouse) Electronic Funds Transfer, whereby the payment can be deducted directly from a checking or savings account. The withdrawal date for monthly payments is the 22nd of each month, except for when that 22nd falls on a weekend or holiday—then the withdrawal will happen on the next business day.

    NOTE: Personal checks and electronic fund transfers returned unpaid due to non-sufficient funds will be assessed a $30.00 fee.

    Linked below is our registration form for the monthly payment plan:

    ACH Electronic Funds Transfer Registration Form-Payment Plan

    We also offer ACH withdrawals for quarterly estimates. The registration form for the quarterly estimate ACH is below:
    ACH Electronic Funds Transfer Registration Form-Quarterly Estimates

    Changes to your ACH Electronic Funds Transfer for quarterly estimates or payment plans need to be made in writing or by contacting our office directly a minimum of five (5) business days prior to the next scheduled funds transfer.
    ACH Electronic Funds Transfer Change Form

  • Taxable Income+-

    The following lists are for reference purposes only. They are not all-inclusive, and may be subject to revision without notice.

    Taxable Income:

    • Wages
    • Salaries
    • Bonuses
    • Commissions and fees
    • Sick and/or vacation pay
    • Qualified pension plans
    • Employer supplemental unemployment benefits
    • Lottery and gambling winnings
    • Director Fees
    • Employee contributions to retirement plans
    • Incentive payments
    • Cost of group term life insurance over $50,000.00
    • Severance pay.
    • Compensation in the form of property
    • Ohio located S-Corp
    • Distributive shares of a Partnership or LLC

    Non-Taxable Income:

    • Interest Income
    • Dividend income
    • Welfare benefits
    • Social Security benefits
    • State unemployment
    • Worker’s compensation
    • Insurance proceeds
    • Cafeteria plans
    • Alimony
    • Active Duty Military pay
    • Capital Gains
    • Annuity distributions
    • IRA distributions
    • Government allotments
    • Clergy housing allowance
    • Precinct election official (up to $1,000.00)
    • Intangible income
    • Child support
    • Retirement income
  • Tax FAQs+-

    Q:        Who must file a City of Lakewood tax return?  

    A:        All resident individuals 18 years of age and over, non-residents who own rental property or conduct business in Lakewood, and resident and non-resident businesses that operate or have an office within the city limits must file a City of Lakewood tax return, even if no income is earned or no tax is due.

    Q:        How can I pay my tax balance?  

    A:        Acceptable forms of payment include cash, check, money order, debit card, and credit card. You may pay in person during regular business hours, by mail, or over the phone.  

    Q:        What are the Tax Division’s regular hours of operation? 

    A:        The City of Lakewood – Division of Tax is open 9:00 AM to 4:00 PM, Monday through Friday.

    Q:        What is the Tax Division’s contact information?

    A:        The Division of Tax is located at 12805 Detroit Ave., Suite One, Lakewood, OH 44107.  The Division’s phone number is (216) 529-6620.  The Division’s fax number is (216) 529-6099.  The Division’s email address is taxdept@lakewoodoh.net. 

    Q:        Are retirees or disabled individuals required to file a Lakewood tax return?  

    A:        Yes. Retirees and disabled individuals with no taxable income will need to file an exemption and supply the Division of Tax with a copy of their annual benefits statement.

    Q:        Do residents who rent need to file a Lakewood tax return?  

    A:        Yes. The tax collected by the City of Lakewood is based on income and residency status, not on property ownership.

    Q:        What is the City of Lakewood’s tax rate?  

    A:        Lakewood’s tax rate is one point five (1.5%) percent.

    Q:        Do I receive credit for taxes paid to other cities?  

    A:        Residents receive a credit of zero point five (.5%) percent for taxes paid to other cities.

    Q:        What is the due date for the City of Lakewood’s tax return?  

    A:        The due date matches the Federal tax filing due date for individuals and businesses.

    Q:        Can the tax office help me prepare the City of Lakewood tax return?  

    A:        Yes. Auditors from the Division of Tax are available to prepare your INDIVIDUAL tax return for you free of charge. No appointment is necessary.

    Q:        Are lottery/gambling winnings taxable?  

    A:        Yes, on winnings over $600.00.  

    Q:        Does your office handle property taxes?  

    A:        No. The Cuyahoga County property tax office is located in the Administration Building in downtown Cleveland. Their address is 2079 East Ninth (9th) Street Cleveland, OH 44115. Their phone number is (216) 443-7010.

    Q:        Can you answer questions concerning Federal or State taxes?   

    A:        No. Any inquiries regarding Federal or State taxes should be directed to either the IRS or the State of Ohio, respectively.

    Q:        Can you answer my questions about my new real estate valuation and real estate taxes?   

    A:        No. The City of Lakewood is not involved in the real estate valuation and real estate tax assessments. The Cuyahoga County Fiscal Officer is responsible to see that every parcel of land and the buildings in Cuyahoga County are appraised and assessed for tax purposes. State law requires the county to conduct a reappraisal every six (6) years; and update every three (3) years; and a valuation of improvements based upon building permits received from each city annually. For further information contact the Cuyahoga County Fiscal Officer at  (216) 443-7100.

  • Taxpayer Rights and Responsibilities+-

    Ohio Revised Code (ORC) 718.01(QQ)

    For tax years beginning on or after January 1, 2016, “taxpayer rights and responsibilities” means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 and 5717.03 of the Ohio Revised Code and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Revised Code and the resolutions, ordinances and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.

    ORC 718.11 – Local board of tax review.
    ORC 718.12 – Limitations.
    ORC 718.19 – Requests for refunds.
    ORC 718.23 – Verification of accuracy of returns.
    ORC 718.36 – Audits.
    ORC 718.37 – Actions against tax administrator or municipal corporation.
    ORC 718.38 – Request for opinion of the tax administrator.
    ORC 5717.011 – Filing of notice of appeal.
    ORC 5717.03 – Decision of board of tax appeals – certification – effect.