All taxable real and personal property, with the exception of public utility property, is assessed on the local level at the county courthouse with the county assessing official. The lien date for taxes is October 1 and taxes are due the following October 1.
Due on personal property ( not permanently affixed to or a part of realty) in Alabama and used in business; also on all aircraft based in Alabama.
Ohio Department of Taxation > personal_property
All Personal Property Taxes are due by December 31st of each year. Missouri State Statutes mandate the assessment of a late penalty and interest for taxes that remain unpaid after December 31st. Additional interest will accrue on all delinquent property taxes on the first day of each month from January to September for every year they are delinquent. File your declaration form with the Assessor's Office by April 1st of each year, or be subject to a 10% penalty.