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The Official
Duties of the Auditor
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ASSESSING AND COLLECTING OF TAXES AND FEES · Assess and Collect Property Conveyance Fee - §319.54 · Assess and Collect Property Transfer Tax - §319.54; §322.02 · Assess Estate Taxes - §5731.27 · Assess Grain Handling Taxes - §5737.01; §5737.05 · Assess Personal Property Taxes & Review Returns - §5711.11; §5719.02 · Attach Copies of Paid Receipts to Personal Property Tax Returns - §5719.02 · Assess Manufactured Homes Taxes - §4503.06 · Assess Utilities Service Tax - §324.05; §324.06 The Auditor is responsible for the assessing and collecting of several taxes and fees. Whenever property is sold or transferred, and is not exempted by law, the Transfer Fee of $0.50 per parcel and the Conveyance Tax, set at so many mills per $1,000 of value, must be assessed and collected. The Auditor needs to verify the number of parcels involved, as well as make sure the value is properly reflected on the Conveyance Form. If the property is claimed to be exempt from the transfer tax under Ohio law, the Auditor may investigate the claim and if necessary, assess the correct amount at a later time.Estate, Grain Handling, and Personal Property Taxes are all self-assessed taxes. That means, the taxpayer determines the value of the taxable property, determines the tax rates, and calculates the taxes due. The Auditor must verify the calculations used by the taxpayer. In the case of Estate Taxes, the Auditor is restricted as to what he can verify. As to Grain Handling and Personal Property Taxes the Auditor may make changes in the assessments made by the taxpayer as well as assess additional taxes, penalties and interest. In all three types of self-assessed taxes, the Auditor may also change the taxing district if he determines the taxpayer used the incorrect one. On every Personal Property Tax Return and Grain Handling Tax Return, the Auditor must also attach to the front a copy of the paid receipt of taxes. A copy must also be attached to the front of every copy of the returns forwarded to the Tax Commissioner. The tax assessed on Manufactured Homes is based on the purchase price of the manufactured home multiplied by a depreciation percentage set by law. This net amount is then multiplied by the tax millage in effect for the area in which the manufactured home is located. The Auditor must determine which depreciation schedule to use, based on whether or not the manufactured home was purchased furnished. The Utilities Service Tax (§324.05; §324.06) is a permissive tax levied by the County upon the amount charged by the utility, less any Federal excise tax, to its customers. The Auditor receives each quarter from each utility a return of the taxes assessed and collected. If any tax is not paid, the Auditor may then assess it against either the utility or the customer, depending upon the information held by the Auditor. The Auditor must give written notice of any such assessment. The utility must also maintain a record of all utility service taxes collected and the utility service charges for inspection by the Auditor.
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