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A Tour of Your County Auditor's Office
General Accounting
- Administration and Distribution of Tax Revenues
- Accounting for All County Funds
- Administration of County Payroll
- Produces Official Financial Reports for County, State, and Federal Governments
Auditor Adams is the Chief Fiscal Officer in Muskingum County. It is her responsibility to account for the millions of dollars received each year by the county and to issue warrants (checks) in payment of all county obligations, including the distribution of tax dollars to the townships, villages, cities, school districts and library systems as well as other county agencies. The Auditor's General Accounting Department is the watchdog over all county funds and maintains the official records of all receipts, disbursements and fund balances.
It is the auditor's responsibility to serve as the paymaster for all county employees.
The auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines, and local government funds in addition to real estate, personal property, and manufactured home taxes.
As Chief Fiscal Officer, the auditor is required by law to prepare the County's annual financial report. Muskingum County prepares a Comprehensive Annual Financial Report (CAFR).
Manufactured Homes
Under Ohio Law, it is the responsibility of owners of manufactured homes (house trailers) to register their homes with the county auditor for tax purposes. Annually, the auditor's office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semi-annually. The house trailer tax is distributed back to the local taxing districts (cities, villages, townships, and schools) in the same manner as real estate taxes. Muskingum County has over 4,000 manufactured homes on its tax list.
Manufactured Homes page
Homestead Exemption & Property Tax Rollback
Real Estate Property Tax Rollback and Homestead Exemptions are forms of property tax relief. Every agricultural and residential property receives a 10% property tax rollback. This became law several years ago with the enactment of the state income tax.
The auditor's office also administers the 2-1/2% Property Tax Reduction Law passed in 1979 for residential and agricultural parcels on which there is a homesite occupied by the owner.
In addition, senior citizens and the permanently disabled are eligible to receive the Homestead Exemptions (reduction in real estate taxes). Applications are available at the Auditor's Office. Manufactured homes are also included in the Homestead Program, and manufactured homes taxed like real estate are elgible for the 10% and 2 1/2% reductions.
Homestead page 2-1/2% Reduction page
Estate Tax
The County Auditor acts as an agent for the Tax Commissioner of Ohio in regards to Estate Tax Law.
The monies collected from this source are distributed by law: For dates of death July 1, 1983 - December 31, 2000, 36% to the State of Ohio and 64% to the taxing district in which the decedent had resided or owned property. For dates of death January 1, 2001 - December 31, 2001, 30% to the State of Ohio and 70% to the taxing districts and for dates of death on or after January 1, 2002, 20% to the State of Ohio and 80% to the taxing districts.
Estate Tax page
Real Estate Appraisal and Assessment
Muskingum County has more than 60,000 separate parcels of real property. It is the duty of the auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax purposes. A general reappraisal is mandated by Ohio law every 6 years with an update at the 3 year midpoint. The office maintains a detailed record of the appraisal on each parcel in the county. These records are open for public inspection. For taxation purposes, you are assessed at 35% of fair market value.
Special Assessments
Special assessments are not part of your real estate tax, but are included as a separate item on the real estate tax bill. These could include such items as ditch assessments, improvement levies such as street paving, curbs, lighting, sidewalks, and sewer or water lines. The auditor is required by law to keep an accounting of these special assessments, to place them on the tax duplicate as separate items, and to return the money collected to the city, village, township, or county office which levied the assessment.
Real Estate Taxes & Rates
- Administration of Special Assessments
- Preparation of the General Tax List
- Administration of Tax Refunds and Abatements
Under law, the county auditor cannot raise or lower property taxes . Tax rates are determined by the budgetary requests of each governmental unit, as authorized by the vote of the people, and are computed in strict accordance with procedures required by the Division of Tax Equalization, Ohio Department of Taxation.
Annually, the auditor prepares the General Tax List. Your tax bill is based on the tax rate multiplied by your valuation on the tax list. This is your proportional share of the cost of operating your local government including schools, townships, villages, and the county.
Ohio law limits the amount of taxation without a vote of the people to what is known as the "10 mill limitation" ($10 per $1,000 of assessed valuation). Any additional real estate taxes for any purpose must be voted by county residents. Your "tax rate" is an accumulation of all these levies and bond issues.
Personal Property Tax
The County Auditor, as an 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 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.
Personal Property Page
Weights & Measures
The auditor is the Sealer of Weights & Measures for the entire county, thus protecting the general public from the possible loss which may occur from faulty measuring devices, such as scales and pumps. The auditor is charged with the responsibility of insuring that all state laws relating to weights and measures are strictly enforced.
Sealers perform "spot-checks" on prepackaged items to test the weight of the contents. County sealers are certified by the Ohio Department of Agriculture.
Weights & Measures Page
Licensing
The auditor's office is the focal point in the county for issuance of licenses for dogs, kennels, vendors, and cigarettes.
Dog licenses comprise the largest number of licenses sold. The annual dog registration is a service designed to benefit the animal, its owner and the community.
Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use on the local level.
Dog Licenses Vendor Licenses Cigarette Licenses
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