The Official Duties of the Auditor
Janet Schuler

ACT AS AGENT OF TAX COMMISSIONER - ESTATE TAXES; PERSONAL PROPERTY
§5731.41; §5731.26; §5711.01

As agent of the Tax Commissioner, the Auditor is authorized to perform many of the same functions and duties allowed the Tax Commissioner. These duties include:

FOR PERSONAL PROPERTY TAX - the receiving of tax returns, verifying taxing district information, assessing any taxes due and payable, assessing any penalties and interest, verifying accuracy of contents of return, issuing citations for failure to file, assisting taxpayers in the preparation of returns, supplying information to local taxing authorities and sending copies of the returns to the Tax Commissioner with supporting documentation.

FOR ESTATE TAX - the receiving of tax returns, assessing any penalties and interest, sending copies of the returns to the Tax Commissioner with supporting documentation, verifying the valuation of any reported real estate with the Auditor’s values, assisting taxpayers in the preparation of returns, issuing consents to transfer property, inventorying safe deposit boxes, receiving payment of any taxes, penalties or interest due, issuing bills/receipts for payments, and rendering whatever assistance the Tax Commissioner may request.

For both personal property and estate taxes, all information is confidential and not subject to disclosure to the public except as to what is reflected on the tax duplicates.