Prepare Tax Rate Abstracts - §323.08
Transmit copies of all Tax Duplicates and Abstracts to Tax
Commissioner - §319.47
The several abstracts prepared by the Auditor are
"summaries" of the information contained in several tax lists, or duplicates,
prepared by the Auditor. The duplicates contain valuation and identification information
for every taxpayer subject to the tax. The abstracts consolidate this information by
taxing district. Each type of tax must be reported separately and forwarded to the Tax
Commissioner. The preparation of the abstracts takes place at different times of the year
and may occasionally conflict with the timing for preparing other abstracts. Some
abstracts are dependent on the preparation of other abstracts and lists before they can be
completed.
The Auditor also prepares the Tax Rate Abstracts. This is a list by taxing district of
every voted and un-voted levy. This abstract shows the name of the levy, the year voted in,
the year expiring, the current year and the millage. It also shows the type of levy:
operating, debt, or emergency; and new, renewal, additional, replacement,
replacement-additional, replacement-reduction, charter, renewal-increase or
renewal-decrease.
The Auditor transmits copies of all tax duplicates and abstracts to the Tax Commissioner.
The Tax Commissioner uses these abstracts to determine the effective tax rates for the
several voted levies in the County. The abstracts are also used by the Ohio Department of
Education to determine the level of local support for the local schools districts and the
amount allocated under the School Foundation Program.
