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The Official
Duties of the Auditor
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ADDITIONAL DUTIES AS CHIEF ASSESSOR OF COUNTY · Value and Assess New Construction - §5713.01 · Require Owner to Furnish Accurate Property Description - §5713.02 · Employ Competent Surveyor to Prepare Property Description - §5713.02 · Ascertain Mortgage Indebtedness Upon Each Tract or Parcel - §5713.12 · Require Production of Surveys & Title Papers for Subdivisions - §5713.14 · Require Owner to Make Survey or Auditor to Survey - §5713.15 · Receive Notice of Improvements - §5713.17 · Receive & Assess Plats of Subdivisions - §5713.18 · Add Omitted Property to Tax List - §5713.20 In addition to conducting the reappraisal every six years, and updating the values every three, the Auditor is required to inspect and appraise any property changes the may occur. The most common of these changes are new construction and new subdivisions. In order to properly appraise any property in the County, the Auditor must have an accurate description of the property. If the owner does not supply an accurate description, the Auditor or his duly appointed assessor may cause a survey to be conducted. The costs of the survey are charged against the property as any other tax.To assist the Auditor in determining the appraised value of all real property in the County, the Auditor is to ascertain the amount of mortgage indebtedness on each tract and lot in any district. This information is also required to be supplied to the Auditor at the time any property changes ownership, and is reported on the conveyance form required by §319.20. In areas where there is no system of building registration and inspection, the owner must notify the Auditor of any new construction that costs over $2,000. If no notice is given within sixty days of starting the work, the Auditor is required to assess a penalty of fifty per cent of the amount of taxes that would have been assessed. The Auditor or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxation by Title LVII of the Revised Code. In areas where there is a system of building registration and inspection, the Auditor has the implied authority to obtain copies of building permits under §5713.03, which reads in part, "The county auditor, from the best sources of information available…". When, in the course of appraising property or at any other time, the Auditor is made aware of property that is not included on the list of real property, he is required to add it to the list. This includes any building, structure, tract of land or any lot or part of either. The Auditor is required to compute the taxes due on the property, for up to the five years previous. If the property has changed ownership during the five year period, then the Auditor only calculates and charges the taxes since the change of ownership. The Auditor may not charge any interest or penalty.
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