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Auditor's Office Overview and Responsibilities
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Auditor's Office Overview and Responsibilities
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General Accounting
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Administration and Distribution of Tax Revenues
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Accounting for All County Funds
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Administration of County Payroll
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Produces Official Financial Reports for County, State and Federal Governments
The Lucas County Auditor is the Chief Fiscal Officer in the
County. It is her responsibility to account for the millions
of dollars received each year by Lucas County and to issue
warrants (checks) in payment of all County obligations,
including the distribution of tax dollars to the townships,
villages, cities, school districts and library systems as
well as other county agencies. The Auditor's General
Accounting Department is the watchdog over all county funds
and maintains the official records of all receipts,
disbursements and fund balances. It is the Auditor's
responsibility to serve as the paymaster for all County
employees. The Auditor also distributes motor vehicle license
fees, gasoline taxes, estate taxes, fines and local government
funds in addition to real estate, personal property and
manufactured home taxes. As Chief Fiscal Officer in the
county, the Auditor is required by law to prepare the County's
annual financial report, the
Comprehensive Annual Financial Report (CAFR).
Real Estate
Appraisal and Assessment
Lucas County has more than 200,000 separate parcels of real
property. It is the duty of the Auditor to see that every
parcel of land and the buildings thereon are fairly and
uniformly appraised and assessed for tax purposes. Ohio law
mandates a general reappraisal every six years with an update
at the three year midpoint. The office maintains a detailed
record of the appraisal on each parcel in Lucas County. These
records are open for public inspection. For taxation purposes,
property owners are assessed at 35% of fair market value.
Real Estate Taxes and
Rates
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Administration of Special Assessments
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Preparation of General Tax List
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Administration of Tax Refunds and Abatements
Under law, the County Auditor cannot raise or lower property
taxes. Tax rates are determined by the budgetary requests of
each governmental unit, as authorized by the vote of the
people, and are computed in strict accordance with procedures
required by the Division of Tax Equalization, Ohio Department
of Taxation. Annually, the Auditor prepares the General Tax
List. Tax bills are based on the tax rate multiplied by the
valuation on this tax list. This is the proportional share
of the cost of operating your local government including
schools, townships, villages and the county. Ohio law limits
the amount of taxation without a vote of the people to what
is known as the "10 mill limitation" ($10.00 per $1,000 of
assessed valuation). County residents must vote any additional
real estate taxes for any purpose. Your "tax rate" is an
accumulation of all these levies and bond issues.
Personal
Property Tax
The Lucas County Auditor, as an agent for the Ohio Department
of Taxation, is responsible for administering the Tangible
Personal Property Tax laws. Generally speaking, anyone in
business in Ohio is subject to tangible personal property tax
on equipment, furniture, fixtures and inventory used in
business. The Tangible Personal Property Tax is distributed
back to the local taxing districts in the same manner as real
estate taxes. Personal property is assessed from tax returns,
which are required to be filed. The Tax Commissioner is
responsible for administering the Personal Property Tax laws;
the Lucas County Auditor serves as a deputy for the Tax
Commissioner in this capacity.
Homestead Exemption and Property Tax
Rollback
Real Estate Property Tax Rollback and Homestead Exemptions
are forms of property tax relief. Every property taxpayer
receives the 10% tax rollback. This became law several years
ago with the enactment of the state income tax. The Auditor's
office also administers the 2½% Property Tax Reduction Law
passed in 1979 for residential and agricultural parcels on
which there is a home site occupied by the owner. In addition,
Senior Citizens and the permanently disabled are eligible to
receive the Homestead Exemptions (reduction in real estate
taxes) provided their annual income is less than an amount
indexed annually by the Tax Commissioner. Applications are
available at the Lucas County Auditor's Office. Manufactured
homes are also included in this Homestead Program.
Manufactured Housing
Under Ohio law, it is the responsibility of owners of
manufactured homes (house trailers) to register their homes
with the Lucas County Auditor for tax purposes. Annually,
the Auditor's office assesses each manufactured home and
prepares a tax list. Tax bills are sent to each owner
semi-annually. The house trailer tax is distributed back to
the local taxing districts (townships and schools) in the
same manner as real estate taxes. Countywide there are over
4,800 manufactured homes on the tax list.
Special Assessments
Special Assessments are not part of your real estate tax, but
are included as a separate item on the real estate tax bill.
These could include such items as ditch assessments,
improvement levies such as street paving, curbs, lighting,
sidewalks and sewer or water lines. The Lucas County Auditor
is required by law to keep an accounting of these special
assessments, to place them on the tax duplicate as separate
items, and to return the money collected to the city, village,
township or county office, which levied the assessment.
Estate Tax
The Lucas County Auditor acts as an agent for the Tax
Commissioner of Ohio. Law to the taxing district in which
the decedent had resided or owned property distributes the
monies collected from this source.
Weights and Measures
The Auditor is the Sealer of Weights and Measures for the
entire County, thus protecting the general public from the
possible fluctuations which may occur from faulty measuring
devices, such as scales and pumps. The Lucas County Auditor
is charged with the responsibility of insuring that all State
laws relating to weights and measures are strictly enforced.
Sealers perform "spot-checks" on pre-packaged items to test the
weight of the contents. Lucas County sealers are certified by
the Ohio Department of Agriculture.
Licensing
The Auditor's office is the focal point in Lucas County for
issuance of licenses for dogs, kennels, vendors and cigarettes.
Dog licenses comprise the largest number of licenses sold. The
annual dog registration is a service designed to benefit the
animal, its owner and the community. Vendor licenses authorize
businesses to sell tangible property to the public and collect
sales tax, a part of which is returned for use on the local
level.
Data Processing
The Auditor is responsible for the management of the County
Data Processing Center and serves as the Chief Administrator
of the Data Processing Board. Changes in computer systems and
planning must be approved by the Board to automate various
county functions. Improving financial and record keeping
systems of the county will improve services, reduce costs and
provide county officials with a modern management tool to
better administer the business of government.
Lucas County Auditor Additional Duties
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Budget Commission, Secretary
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Board of Revision, Secretary
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Tax Incentive Review Council - Member
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Records Commission - Member
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Data Processing Board - Secretary, Administrator
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Microfilm Board - Member
1) Budget Commission
- The Lucas County Auditor is the
permanent Secretary of the Budget Commission which also
includes the County Treasurer and the Prosecutor. It is the
responsibility of the Commission to annually review the tax
budgets of all taxing districts within the county and to
determine that all tax levies are properly authorized and
allocated to local governments and libraries.
2) Board of Revision
- The Lucas County Auditor is the
permanent Secretary of the Board of Revision which also
includes the County Treasurer and the President of the Board
of Commissioners. It is the responsibility of the Board of
Revision to rule on property assessment prior to the issuance
of the real estate tax list. Property valuation complaints are
also heard.
3) Tax Incentive Review Council
- The Auditor is a statutory
member of a council appointed by the legislative authority of
a county, township, or municipal corporation that grants an
exemption from taxation for abatements, enterprise zones or
tax increment financing. Annually the Tax Incentive Review
Council reviews all agreements of existing exemptions for these
areas.
4) Records Commission
- The Auditor is a member of the Records
Commission which is comprised of the County Recorder,
Prosecutor, Clerk of Courts, a County Commissioner and a Common
Pleas Judge. The Commission is responsible to review
applications for record disposal.
5) Data Processing Board
- See Data Processing description.
6) Microfilming Board
- Approves equipment and services
purchased to reduce documents to microfilmed images.
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