REQUIRED BOARD MEMBERSHIPSThe County Auditor is a member of the following bodies:
- Budget Commission, Secretary
- Board of Revision, Secretary
- Tax Incentive Review Council - Member
- Records Commission - Member
- Data Processing Board - Secretary, Administrator
- Microfilm Board - Member
1) Budget Commission - The 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 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 shall review
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 Please Judge. It is this Commission's responsibility
to review applications for record disposal which must conform to retention
schedules approved by the Ohio Historical Society and the Auditor of State.
5) Automatic Data Processing Board - If
established in the subject county, please see Data Processing
description.
6) Microfilming Board - Equipment and
services purchased to reduce documents to microfilmed images must
be approved by this board if established in the subject county.