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The Official
Duties of the Auditor
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CERTIFICATION AND COMPILATIONS - PROPERTY TAXES · Certify Delinquent Taxes - Personal Property - §5719.04 · Certify Delinquent Taxes - Public Utilities - §5727.59; §319.43 · Certify Delinquent Taxes - Real Estate - §5721.13; §319.43 · Certify Delinquent Taxes -Manufactured Homes - §4503.06 (Inferred) · Certify Sewer & Water Assessments - §6117.02 · Compile General Tax List and Schedule of Personal Property - §319.29; §319.34 · Compile General Tax List and Schedule of Real Property - §319.28 · Maintain List of Exempt Properties in County - Personal Property - §5713.08 · Maintain List of Exempt Properties in County - Real Property - §5713.07; §5713.08 · Maintain List of Forfeited and Delinquent Lands - §5723.04 · Maintain List of Oil, Gas & Mineral Properties in County - §5713.05 · Prepare Delinquent Personal and Classified Property Tax List / Duplicate - §5719.04 · Certify & List Uncollected School Taxes to State - §3317.0210; §3317.0211 · Maintain List of Real Estate & Public Utility Lots and Plats Returned · Uncollectible by County Treasurer - §319.48 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.
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