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. The County Auditor, as agent for the Ohio Department of Taxation, is responsible for administering the tangible personal property tax laws. Those in business in Ohio are subject to the 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. Annually, the Auditor's Office assesses each manufactured home and prepares a tax duplicate. Tax bills are sent to each owner semi-annually. The House Trailer Tax is distributed back to the local taxing districts in the same manner as real estate taxes. It is the duty of the Auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes.