APPORTIONMENTS AND SETTLEMENTS & DISTRIBUTIONS

• Apportion Expenses of General Health District - §3709.28 §3709.30

• Collection of Costs of Advertising Delinquent Taxes - 5721.04

• Apportion Payments in Lieu of Taxes of Conservancy Districts - §6101.151

• Prepare Settlement & Distribution to Subdivisions of Taxes - Cigarette License Taxes - §5743.15

• Prepare Settlement & Distribution to Subdivisions of Taxes - Estate Taxes - §321.29; §5731.35

• Prepare Settlement & Distribution to Subdivisions of Taxes - Gasoline (Monthly) - §5735.23

• Prepare Settlement & Distribution to Subdivisions of Taxes - Manufactured Homes - §4503.06; §4503.068

• Prepare Settlement & Distribution to Subdivisions of Taxes -
  Motor Vehicle License (Monthly) - §4504.05; §4501.04

• Prepare Settlement & Distribution to Subdivisions of Taxes - Personal Property - §321.49; §321.24

• Prepare Settlement & Distribution to Subdivisions of Taxes - Real Estate Taxes - §321.29; §321.24

• Prepare Settlements with Tax Commissioner - Cigarette License Taxes - §5743.15

• Prepare Settlements with Tax Commissioner - Estate Taxes - §5731.46

• Prepare Settlements with Tax Commissioner - Personal Property Taxes - §319.50

• Distribute Taxes Due Other Subdivisions Within Five Business Days of Close of Settlement - §135.351

• Calculate Auditor and Treasurer Fees on Tax Settlements - §319.54

• Calculate 5% Fee on Delinquent Property Tax Collections - §321.261

• Calculate Special Assessments Collection Fee - §727.36

• Maintain Record of Elections Expenses and Chargebacks - §3501.17

• Distribute County Court & Common Pleas Court Fines to Law Library - §3375.51 §3375.52
  

At the end of each tax collection for property taxes and assessments, and every month for gasoline & motor vehicle license taxes, the Auditor must distribute the monies collected to the appropriate taxing authorities.

For property taxes, this includes apportioning the monies collected not only among the several taxing authorities, but also among the several Funds of the taxing authorities. These apportionments are based on the rate of taxes levied within each separate taxing district for each taxing authority. The Auditor must also collect and properly apportion the Auditor, Treasurer and Real Estate Assessment Fund fees required by §319.54.

At the conclusion of each settlement for personal property taxes, the Auditor settles with the Tax Commissioner. This settlement is a summary of the settlement’s activity. It includes current and delinquent charges and collections, a breakdown of the distribution by subdivision type (schools, JVS, townships, municipalities, etc.), and a summation of the fees collected with an average collection percentage. The second half Settlement with the Tax Commissioner also includes a balance sheet for combining both first and second half collections.

The Motor Vehicle License Tax and Gasoline Tax are distributed to the same respective Funds of the political subdivisions. These Funds are restricted by State law to specific purposes relating to the construction, repair, and maintenance of roads and bridges within the jurisdiction. The taxes collected for Estate Tax and Cigarette Tax are distributed to the General Fund only of the effected political subdivisions.

When apportioning the expenses of General Health District (§3709.28; §3709.30) and payments in lieu of taxes of Conservancy Districts (§6101.15), the Auditor must determine the pro rata value of each involved subdivision to the total value of the District. As an example, if the District has a total assessed valuation of $1,000,000, and XYZ Township has a value of $100,000, then XYZ Township is charged 10% of expenses of the General Health District, and allowed 10% of the payments of the Conservancy District. The expenses are then deducted on the real estate tax settlement for each effected subdivision from their General Fund shares.

Following an election, the Auditor receives from the County Board of Election a Certification of Expenses for each taxing authority. These expenses are what the Board spent for ballots, supplies, and poll workers. The Auditor charges back to the General Funds of the respective taxing authorities at the Settlements these expenses. The Auditor must maintain and preserve these Certifications until such time as allowed by Ohio law.

In case insufficient taxes are collected against which to charge the Auditor, Treasurer and Real Estate Assessment Fund fees, the expenses of the General Health District, or the County Board of Election expenses, the Auditor may take one of two actions. He may either bill the subdivision for the expenses, or he may charge the next occurring property tax settlement. In any case, the Auditor, Treasurer and Real Estate Assessment Fund fees must be charged against the current settlement and not billed.

In addition to the Auditor and Treasurer Fees the Auditor must calculate and collect, the Auditor must also calculate and collect a 5% fee from all delinquent taxes collected by the Treasurer. This fee is paid into a special revenue fund of the County. This Fund is used by the Prosecutor and Treasurer for the collection of delinquent taxes.

The Auditor may also calculate and collect a fee for the collection of special assessments levied by a local taxing authority. This fee is set at a percentage determined by the Auditor. It is collected from the local taxing authority’s share of the special assessment and paid into the County General Fund.

Each month, the Auditor must also apportion the various fines levied by the several courts in the County. This apportionment is based on who the arresting officer is (Highway Patrol, Sheriff, etc.), in what court the case was heard (Common Pleas, Municipal, or County) and under what section of Ohio law or municipal ordinance the person was charged. These fines are then apportioned between the County Law Library, the General Fund, or the Road & Bridge Fund.

The cost of publishing delinquent tax lists shall be apportioned among the taxing districts. One half is collected from the appropriate local taxing authority at each semiannual apportionment.