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AUDITOR'S DUTIES As you know, the Auditor is responsible for a variety of areas within county
government. The County Auditor is the Chief Fiscal Officer. As such, we keep the books,
and pay bills as they are approved for payment by the County Commissioners. However, there
are some funds which, by law, certain elected officials control themselves and how they
are spent is confidential so they do not come to the County Commissioners for approval nor
the County Auditor for payment. Bills for funds that do flow through the county's
bookkeeping system must be accompanied by the proper receipts before payment is made.
As the Tax Assessor, we are required by law to reappraise property every six years and
may be ordered by the Tax Commissioner to make a statistical adjustment in the third year
depending on sales and growth in our county.
The County Auditor also does the payroll for the county, transfers deeds, appraises
real property, calculates tax rates and tax bills, collects personal property and estate
taxes, disburses all tax revenue, is the Inspector of Weights and Measures for the Ohio
Department of Agriculture, issues cigarette, vendor and dog licenses, administers the
Homestead Program for the elderly and disabled and the Current Agriculture Use Valuation
program for farmers, keeps the tax maps, administers the Data Processing Department and
estimates the revenues to be received upon which the County Commissioners then base their
annual budget. For more information on any of these areas, please click on the item.
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