1 How does a business file outstanding returns? Form 920 is filed with the county auditor in the county in which the business is located.As of 2011, the personal property tax will no longer be collected. Taxpayers may file and pay electronically through the Ohio Business Gateway at business.ohio.gov. The tangible personal property tax has been phased out for general business filers. In lieu of receipts, certificates or other evidence you may complete and execute the Affidavit on page 7 and complete the Personal Property Affidavit on page 8. The tangible personal property tax, which applies to property used in business in Ohio, is gradually being phased out as part of a broader series of tax. Has no personal property in any county in the state of Ohio. County. Business personal property tax is based on a list of your assets. However, not all states tax these assets in the same way.