|
PREPARATION OF ABSTRACTS AND TAX LISTS
·
Prepare Abstract of Delinquent Property Tax Lists - Personal
Property - §319.52
·
Prepare Abstract of Delinquent Property Tax Lists -Real
Estate - §319.52; §5721.01
·
Prepare Abstract of Exempted Property Tax Lists - Personal
Property - §5713.08
·
Prepare Abstract of Exempted Property Tax Lists - Real Estate
- §5713.08
·
Prepare Abstract of Tax / Assessments Lists - Manufactured
Homes - §4503.06
·
Prepare Abstract of Tax / Assessments Lists - Personal
Property - §5715.23
·
Prepare Abstract of Tax / Assessments Lists - Public
Utilities - §319.46
·
Prepare Abstract of Tax / Assessments Lists -Real Estate -
§319.52; §5715.23
·
Advertise Availability of Real Estate Abstract - §5715.17
·
Prepare Tax Rate Abstracts - §323.08
·
Transmit copies of all Tax Duplicates and Abstracts to Tax
Commissioner - §319.47
The several
abstracts prepared by the Auditor are "summaries" of the information
contained in several tax lists, or duplicates, prepared by the Auditor.
The duplicates contain valuation and identification information for
every taxpayer subject to the tax. The abstracts consolidate this
information by taxing district. Each type of tax must be reported
separately and forwarded to the Tax Commissioner. The preparation of the
abstracts takes place at different times of the year and may
occasionally conflict with the timing for preparing other abstracts.
Some abstracts are dependent on the preparation of other abstracts and
lists before they can be completed.
The Auditor also prepares the Tax Rate Abstracts. This is a list by
taxing district of every voted and unvoted levy. This abstract shows the
name of the levy, the year voted in, the year expiring, the current year
and the millage. It also shows the type of levy: operating, debt, or
emergency; and new, renewal, additional, replacement,
replacement-additional, replacement-reduction, charter, renewal-increase
or renewal-decrease.
The Auditor transmits copies of all tax duplicates and abstracts to the
Tax Commissioner. The Tax Commissioner uses these abstracts to determine
the effective tax rates for the several voted levies in the County. The
abstracts are also used by the Ohio Department of Education to determine
the level of local support for the local schools districts and the
amount allocated under the School Foundation Program. |