DIVERSE DUTIES

• Your County Auditor has several important responsibilities including:
• Sealing gas pumps, scales and other measuring devices;
• Appraisal and assessment of property;
• Licensing dogs, vendors, and others;
• Calculating taxes and ad ministering assessments;
• Administering tax exemptions for senior citizens, the disabled, charities, and churches;
• Distributing money to schools and local governments;
• Accounting for all financial transactions and payroll for the county;
• Chairing and/or voting on many local governmental boards.

One of the most important jobs done by the County Auditor is to serve as the chief fiscal officer of county government. Some people mistakenly believe that the County Auditor has the responsibility for performing independent audits of local or county government, but Ohio law reserves that authority for the Auditor of State!

CHIEF FISCAL OFFICER
The Auditor is responsible for all financial transactions and accounting of every County Board, Department, Office, Agency, or District. The Auditor is responsible for paying the debts and obligations of the County, verifying the accuracy and legitimacy of claims against the County, and overseeing all financial operations of the County. The Auditor is instrumental in the preparation of the County’s annual budgets as well as ensuring that the County does not exceed its budget/appropriations. The Auditor also prepares the estimated revenues of the County as well as assisting the several local taxing authorities in determining their estimating tax revenues. The Auditor must certify all bonded indebtedness and sign the bonds as well as maintain a record of the indebtedness. The Auditor also provides information to the Auditor of State and other agencies for audits.

CHIEF ASSESSOR

As Chief Assessor, the County Auditor is required by Ohio Revised Code to set a fair market value on all real property parcels in the county for taxing purposes. State Law requires the entire county to be appraised and every parcel visited every six years during a sexiennial reappraisal. Three years after each appraisal, the records are adjusted upon recommendation of the Ohio Department of Taxation. This triennial update is not done by property inspection, but rather by sales to county market value ratio. The last county-wide reappraisal was completed in tax year 2015, payable in 2016.  Coshocton County is scheduled for a triennial update in tax year 2018, payable in 2019. Every time either a reappraisal or triennial is done, the Department of Taxation also orders the County Auditor to implement the newest set of soil values for CAUV purposes.

CHIEF PAYROLL OFFICER
The Auditor is responsible for the preparation and distribution of the payroll for all county employees. The Auditor must prepare the required reports for both the State and the Federal agencies. The Auditor must also deposit the required payroll taxes in a timely manner or face penalties. The Auditor must maintain the confidentiality of the payroll information as well as the accuracy of the information. The auditor is responsible for placing any garnishments against a county employee’s wages and forwarding the money to the appropriate agency.