CERTIFICATION AND COMPILATIONS - PROPERTY TAXES
The Auditor is responsible for certifying numerous lists and records before any action can
be taken by other county and state boards, departments, and agencies. Many of these
certifications require extensive research into the underlying data to make sure everything
is correct and properly classified. As an example, before the Treasurer can commence
foreclosure proceedings on delinquent property, the Auditor must certify what property is
delinquent and for what amount. Although this information is prepared originally by the
Treasurer as part of his duty to collect taxes, the Auditor must still verify the information is
indeed correct and include it as part of the tax abstracts forwarded to the Tax Commissioner.
It is from the abstracts that the Tax Commissioner determines the effective tax rates.
These abstracts also are used to determine the level of State assistance to local schools
(the School Foundation Program).
The lists that are maintained by the Auditor are also used to determine the estimates of tax
revenues for the several taxing authorities in the County. These estimates provide up to
fifty to sixty percent of the local taxing authorities’ budgets for the year.
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