TAX DUPLICATE RESPONSIBILITIES AND DUTIES
- Maintain Record of Election Results - §133.18
- Prepare Tax Rate Abstracts - §323.08
- Place Conservancy District Levies and Assessments Upon Tax Duplicate - §6101.25
- Place Levies of Sanitary Districts on Duplicate - §6115.46
- Place Special Assessments for Retirement of Debt on Real Property - §133.54
- Place Special Assessments on Real Property Tax Duplicate - Bridges - §319.61
- Place Special Assessments on Real Property Tax Duplicate - Ditch - §319.61
- Place Special Assessments on Real Property Tax Duplicate - Sewer - §319.61
- Place Special Assessments on Real Property Tax Duplicate - Sidewalks - §319.61
- Place Special Assessments on Real Property Tax Duplicate - Streets - §319.61
- Place Uncollected Special Assessments on Real Property Tax Duplicate - Municipalities - §727.33
After every election where any tax levies were voted upon, the Auditor receives from the
Board of Elections a certification of the results. The Auditor places upon the Tax Rate
Abstract all levies that were approved by the voters. The Auditor also removes any existing
levies that were not approved by the voters for renewal. The Auditor certifies the Tax Rate
Abstract and files it with the Tax Commissioner. The Tax Commissioner verifies the rates
and calculates the effective tax rates as required by Article XII - Section 2A of the Ohio
Constitution. Upon receipt by the Auditor from the Tax Commissioner of these effective
rates, the Auditor places the effective tax rates upon the Real Estate Tax Duplicate, and
the full tax rates upon the Manufactured Home Tax Duplicate. The full rates are also used
for the Tangible Personal Property Tax. The Auditor then calculates the amount of taxes due
from each property owner and charges the Treasurer with the collection of these amounts.
The Auditor places upon the tax duplicates the special assessments authorized by local
taxing authorities. The Auditor must receive the certifications from the local taxing
authorities by the second Monday in September for the special assessments to be
charged and collected on the next following tax collection and settlement. The special
assessments are collected and settled in the same manner as other real property taxes.
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.