The Auditor also certifies monies into the county treasury through the pay-in process. With the exception of property taxes, which are collected by the Treasurer, all money received by the County must be first receipted by the Auditor and credited to appropriate fund and classification. This information, along with the actual money, is then presented to the Treasurer for deposit into the County’s depository. All county offices are obligated under law to pay-in any money they collect within twenty-four hours of receipt. Agents acting on the behalf of the County must pay-in the money within seven days of collection.
The Auditor serves as the "collection point" for all tax budgets that are presented to the Budget Commission. The Auditor reviews the proposed tax budgets and determines what millage is necessary to generate the revenue requested in the tax budgets. These millages are presented to the Budget Commission for its approval. Determining the millage is especially important in regards to retiring debt and school emergency levies. For these two types of levies, a specific dollar amount is raised, requiring annual millage adjustments.
The Auditor is responsible for maintaining records of unclaimed county monies and unclaimed inheritances. The former are warrants issued by the Auditor or checks by other statutorily authorized county offices that have not been redeemed. After five years, these monies are returned to the County General Fund. The latter are monies and assets held by the Auditor on order of the Probate Court when the heirs of an estate cannot be located. After one year, the Probate Court may order the Auditor to pay these into the General Fund of the County.
By the Office of Dusty Rhodes, Hamilton County Auditor
Researched and Compiled By, Kevin E. Pyle, Director of Assessments.