CERTIFICATION AND COMPILATIONS - PROPERTY TAXES

The Auditor is responsible for certifying numerous lists and records before any action can be taken by other county and state boards, departments, and agencies. Many of these certifications require extensive research into the underlying data to make sure everything is correct and properly classified. As an example, before the Treasurer can commence foreclosure proceedings on delinquent property, the Auditor must certify what property is delinquent and for what amount. Although this information is prepared originally by the Treasurer as part of his duty to collect taxes, the Auditor must still verify the information is indeed correct and include it as part of the tax abstracts forwarded to the Tax Commissioner. It is from the abstracts that the Tax Commissioner determines the effective tax rates. These abstracts also are used to determine the level of State assistance to local schools (the School Foundation Program).

The lists that are maintained by the Auditor are also used to determine the estimates of tax revenues for the several taxing authorities in the County. These estimates provide up to fifty to sixty percent of the local taxing authorities’ budgets for the year.