Duties & Responsibilities

The county auditor's responsibilities are vast as defined by the Ohio Revised Code (O.R.C.). The following key functions exist under the county auditor:

Data Processing

  • Manages County Data Processing Center

Estate Tax

  • Agent for the Ohio Tax Commissioner and is responsible for local administration of tax proceedings and distribution

General Accounting

  • Chief Fiscal Officer (CFO)
  • Accounts the dollars received each year by subdivision and issues payment on all county commitments
  • Paymaster for all county employees
  • Prepare the County Annual Financial Report (CAFR) and Popular Annual Financial Report (PAFR)

Licensing

  • Issuer of licenses for dogs, kennels, vendors, and cigarette retailers

Manufactured Housing

  • Assesses manufactured homes and prepares a separate manufactured home tax list

Property Tax Rollback & Homestead Exemption

  • Administers the Non-Business Credit of property taxes to all taxpayers
  • Administers the Owner-Occupied Credit reduction for residential and agricultural parcels
  • Administers the Ohio Homestead Exemption Program

Real Estate Appraisal

  • Reviews all parcels of land and building in a fair and uniform appraisal for assessed tax purposes
  • A general reappraisal is mandated by law every 6 years, with an update at the three year midpoint
  • Property is currently being appraised in Tax Year 2014, payable in 2015

Real Estate Taxes & Rates

  • Annually prepares the General Tax List where the tax bills come from
  • Certifies the tax rate for the governments with property tax levies
  • Special assessments are separate items on a tax bill (i.e., street paving, sewer, or water lines)

Statutory Board & Commission Duties

  • Budget Commission: Annually reviews the tax budgets of all taxing subdivisions within the county to determine all tax levies are properly authorized
  • Board of Revision: The board is responsible for approving property assessment prior to the issuance of the real estate tax list and hearing complaints on valuation of property filed by citizens
  • Tax Incentive Review Council: Reviews exemption from taxation for abatements, enterprise zones, or tax incentive financing (TIF) agreements
  • Records Commission: Responsible for the review of all applications for records disposal

Weights & Measures

  • Sealer of Weights & Measures
  • Test and inspects commercial weighing and measuring devices and packaged consumer goods