The Auditor assesses each manufactured home and prepares a separate manufactured home tax list. The County Auditor also administers Ohio's Homestead Exemption program in which senior citizens and the permanently disabled individuals are eligible to receive reductions in real estate and manufactured housing taxes, provided their annual income is below a statutory amount. The County Auditor acts as an agent for the Ohio Tax Commissioner and is responsible for auditing the lock boxes of deceased persons who resided in the county. The Auditor is required to distribute the taxes as indicated by law. The County Auditor is responsible for administering the Tangible Personal Property tax laws.
Property is assessed from tax returns which are required to be filed.
Generally, anyone in business is subject to the tax on equipment, furniture, fixtures and inventory used in business. The tax is distributed back to the local taxing district in the same manner as real estate taxes. The County Auditor is the Sealer of Weights and Measures of the county per O.R.C. Section 319.55. He must see that all state laws relating to weights and measures are strictly enforced throughout his county. A seal is usually put on to show that the equipment was tested and found correct.