Assess Utilities Service Tax - §324.05; §324.06
The Auditor is responsible for the assessing and
collecting of several taxes and fees. Whenever property is sold or transferred, and is not
exempted by law, the Transfer Fee of $0.50 per parcel and the Conveyance Tax, set at so
many mills per $1,000 of value, must be assessed and collected. The Auditor needs to
verify the number of parcels involved, as well as make sure the value is properly
reflected on the Conveyance Form. If the property is claimed to be exempt from the
transfer tax under Ohio law, the Auditor may investigate the claim and if necessary,
assess the correct amount at a later time.
Estate, Grain Handling, and Personal Property Taxes are all self-assessed taxes. That
means, the taxpayer determines the value of the taxable property, determines the tax
rates, and calculates the taxes due. The Auditor must verify the calculations used by the
taxpayer. In the case of Estate Taxes, the Auditor is restricted as to what he can verify.
As to Grain Handling and Personal Property Taxes the Auditor may make changes in the
assessments made by the taxpayer as well as assess additional taxes, penalties and
interest. In all three types of self-assessed taxes, the Auditor may also change the
taxing district if he determines the taxpayer used the incorrect one. On every Personal
Property Tax Return and Grain Handling Tax Return, the Auditor must also attach to the
front a copy of the paid receipt of taxes. A copy must also be attached to the front of
every copy of the returns forwarded to the Tax Commissioner.
The tax assessed on Manufactured Homes is based on the purchase price of the manufactured
home multiplied by a depreciation percentage set by law. This net amount is then
multiplied by the tax millage in effect for the area in which the manufactured home is
located. The Auditor must determine which depreciation schedule to use, based on whether
or not the manufactured home was purchased furnished.
The Utilities Service Tax (§324.05; §324.06) is a permissive tax levied by the
County upon the amount charged by the utility, less any Federal excise tax, to its
customers. The Auditor receives each quarter from each utility a return of the taxes
assessed and collected. If any tax is not paid, the Auditor may then assess it against
either the utility or the customer, depending upon the information held by the Auditor.
The Auditor must give written notice of any such assessment. The utility must also
maintain a record of all utility service taxes collected and the utility service charges
for inspection by the Auditor.
