The Auditor's General Accounting Department is the watchdog over all County funds and maintains the official records of all receipts. 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 Tax Commissioner is responsible for administering the personal property tax laws the County Auditor serves as a deputy for the Tax Commissioner in this capacity. Scioto County has more than 52,097 separate parcels of real property. 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. A general reappraisal is mandated by Ohio Law every six years and an update every three years. The office maintains a detailed record of the appraisal on each parcel in the County, and these records are open for public inspection.