The County Auditor is the Chief Fiscal officer of Scioto County it is his responsibility to account for almost 153 million 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 Scioto County itself and to its sixteen (16) Townships, tour (4) Villages, one (1) City, eleven (11) School Districts, and one (1) Library System 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 the seven hundred thirty five (735) County employees.
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 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.
Under law, the County Auditor cannot and does not raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit as authorized by vote of the people and are computed in strict accordance with procedures required by the State Department of Tax Equalization.
Annually the Auditor prepares the General Tax list and duplicate. Your tax bill is based on the tax rate multiplied by your valuation on this duplicate. This is your proportionate share of the cost of operating your local government including schools, townships, villages, the county, etc.
Ohio law limits the amount of taxation without a vote of the people to what is known as the 10 mill limitation ($10.00 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.