FOR ESTATE TAX - the receiving of tax returns, assessing any penalties and interest, sending copies of the returns to the Tax Commissioner with supporting documentation, verifying the valuation of any reported real estate with the Auditor’s values, assisting taxpayers in the preparation of returns, issuing consents to transfer property, inventorying safe deposit boxes, receiving payment of any taxes, penalties or interest due, issuing bills/receipts for payments, and rendering whatever assistance the Tax Commissioner may request.
While these duties may seem straightforward, the Auditor must maintain strict confidentiality on all information obtained relating to estate taxes. This is nowhere more apparent than when conducting inventories of safe deposit boxes of estates and safe deposit boxes of guardianships. These boxes may contain cash, negotiable securities such as stocks and bonds, jewelry and other valuables. The boxes may also contain personal papers and photographs. Sometimes, items are found that could be embarrassing to the surviving family. In rare cases, firearms and ammunition may be found. The breaching of this confidentiality is subject to a fine of not less than $100, no more than $5,000 (§5731.99 ORC).
The Auditor must also be careful to not accidentally give legal advice to estate tax filers. By doing so, the Auditor could be held in violation of Ohio law which forbids the unauthorized practice of law. The Auditor must also be careful in giving advice in regards to stocks, bonds, and any other instruments regulated by the US Securities and Exchange Commission.
As Estate Tax agent, the Auditor works with attorneys, funeral directors, trust officers of financial institutions, and other professionals. In addition, the Auditor often deals with people who are distraught or angry. The Auditor needs to explain the procedures to them while not further antagonizing them or causing additional distress.
Prepared Under the Auspices of, The County Auditor's Association of Ohio Nick Nelson, Warren County Auditor, President Fran Lesser, Executive Director.
By the Office of Dusty Rhodes, Hamilton County Auditor
Researched and Compiled By, Kevin E. Pyle, Director of Assessments