It is the Auditor's responsibility to serve as the paymaster for the 340 County employees. The Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines, and local government funds in addition to real estate and personal property taxes. The County Auditor, as 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 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 County Auditor oversees and coordinates the County's GIS mapping program. In conjunction with the County Engineer, orthophotos are shot and overlayed on a master map of Union County. These maps clearly depict buildings, land characteristics and uses, property lines, soil types, hydrography, and hundreds of additional bits of information about the County. M.A.P.S. is the GIS tool which enables you to view parcel map information, parcel boundaries, aerial photography as well as political boundaries. It is the duty of the Auditor's Office to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes.