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The Official
Duties of the Auditor
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MEMBERSHIP ON VARIOUS BOARDS AND COMMISSIONS · Member - Data Processing Board - §307.84 · Member - Board of Revision - §5715.02 · Member - Board of Trustees of the Sinking Fund - §327.01 · Member - Budget Commission - §5705.27 · Member - County Records Commission - §149.38 · Member - Microfilming Board - §307.80 · Member - Tax Incentive Review Council - §5709.85 · Secretary - Board of Revision - §5715.09 · Receive Appeals of Real Property Valuations - §5715.19 · Secretary - Budget Commission - §5705.27 · Data Processing Board - Prepare Budgets of - §308.845 · Data Processing Board - Secretary of - §307.844 The Auditor serves on several Boards and Commissions in the County. In the cases of the Board of Revision and the Budget Commission and the Board of Trustees of the Sinking Fund, the Auditor also serves as Secretary. In the case of the Data Processing Board, the Auditor serves as Chief Administrator and Secretary. In the case of the Tax Incentive Review Council, the Ohio Department of Commerce - Economic Development Division recommends that the Auditor serve as Chair. When serving as Secretary, the Auditor must maintain a complete and accurate record of the proceedings of the Board. The Auditor must provide transcripts of the proceedings when called upon to do so by an appellate authority, such as the Courts or the Ohio Board of Tax Appeals. Each of the Boards and Commissions must meet at least annually.The Budget Commission meets whenever there is a change in any taxing authority’s Certificate of Estimated Resources. It is the Auditor’s responsibility to make sure the certificates are prepared and presented to the Board. The Commission also meets in two major sessions for the presentation of tax budgets. The first session occurs in February for the schools and the second in August for all other taxing authorities. The Auditor also has several responsibilities in regards to the several Local Government Funds (see STATE FINANCIAL ASSISTANCE TO LOCAL GOVERNMENTAL UNITS) in conjunction with the Commission. The Board of Revision meets to hear complaints as to the value assessed on real property and when called by the Secretary of the Board (Auditor). The Board members are the Auditor (and as Secretary), Treasurer, and Chair of the County Commissioners. The Auditor must receive all complaints as to value and present them to the Board. He must also notify the complainants of the Board’s decisions and place the values determined by the Board on the tax duplicate. The Tax Incentive Review Council is required to meet annually. The Council reviews the performance of those companies that have entered into Enterprise Zone agreements within the County. The Council can recommend the continuation, modification, or revocation of the agreements to the authorizing legislative body. The Auditor tells the Council whether or not the companies have filed the required personal property tax returns, and if the company is current in its Real Estate and Personal Property taxes. The Auditor also prepares other information for the Council as it may request. As a member of the Microfilming Board, Data Processing Board, and County Records Commission, the Auditor helps set those policies governing the actions of other county offices, boards and departments as they relate to the subject of the Boards. As a member of the Board of Trustees of the Sinking Fund, the Auditor determines the balance in the Fund and helps to set the tax rate, if required by the bond terms, needed to retire the debt.
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