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The Official
Duties of the Auditor
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TAX DUPLICATE RESPONSIBILITIES AND DUTIES · Maintain Record of Election Results - §133.18 · Prepare Tax Rate Abstracts - §323.08 · Place Conservancy District Levies and Assessments Upon Tax Duplicate - §6101.25 · Place Levies of Sanitary Districts on Duplicate - §6115.46 · Place Special Assessments for Retirement of Debt on Real Property - §133.54 · Place Special Assessments on Real Property Tax Duplicate - Bridges - §319.61 · Place Special Assessments on Real Property Tax Duplicate - Ditch - §319.61 · Place Special Assessments on Real Property Tax Duplicate - Sewer - §319.61 · Place Special Assessments on Real Property Tax Duplicate - Sidewalks - §319.61 · Place Special Assessments on Real Property Tax Duplicate - Streets - §319.61 · Place Uncollected Special Assessments on Real Property Tax Duplicate - Municipalities - §727.33 After every election where any tax levies were voted upon, the Auditor receives from the Board of Elections a certification of the results. The Auditor places upon the Tax Rate Abstract all levies that were approved by the voters. The Auditor also removes any existing levies that were not approved by the voters for renewal. The Auditor certifies the Tax Rate Abstract and files it with the Tax Commissioner. The Tax Commissioner verifies the rates and calculates the effective tax rates as required by Article XII - Section 2A of the Ohio Constitution. Upon receipt by the Auditor from the Tax Commissioner of these effective rates, the Auditor places the effective tax rates upon the Real Estate Tax Duplicate, and the full tax rates upon the Manufactured Home Tax Duplicate. The full rates are also used for the Tangible Personal Property Tax. The Auditor then calculates the amount of taxes due from each property owner and charges the Treasurer with the collection of these amounts.The Auditor places upon the tax duplicates the special assessments authorized by local taxing authorities. The Auditor must receive the certifications from the local taxing authorities by the second Monday in September for the special assessments to be charged and collected on the next following tax collection and settlement. The special assessments are collected and settled in the same manner as other real property taxes.
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