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§5731.41; §5731.26; §5711.01
As agent of the Tax Commissioner, the Auditor
is authorized to perform many of the same functions and duties allowed the Tax
Commissioner. These duties include:
FOR PERSONAL PROPERTY TAX
- the receiving
of tax returns, verifying taxing district information, assessing any taxes due and
payable, assessing any penalties and interest, verifying accuracy of contents of return,
issuing citations for failure to file, assisting taxpayers in the preparation of returns,
supplying information to local taxing authorities and sending copies of the returns to the
Tax Commissioner with supporting documentation.
FOR ESTATE TAX - the receiving of tax returns, assessing any penalties
and interest, sending copies of the returns to the Tax Commissioner with supporting
documentation, verifying the valuation of any reported real estate with the Auditor’s
values, assisting taxpayers in the preparation of returns, issuing consents to transfer
property, inventorying safe deposit boxes, receiving payment of any taxes, penalties or
interest due, issuing bills/receipts for payments, and rendering whatever assistance the
Tax Commissioner may request.
For both personal property and estate taxes, all
information is confidential and not subject to disclosure to the public except as to what
is reflected on the tax duplicates.
The following descriptions help give more detail into the
many diverse duties of the County Auditor. |
