Record Collections – County Auditor

      COUNTY AUDITOR

The Ohio Constitution of 1802 made no provision for the office of county auditor – it was not until 1820 that the office was created through a joint resolution of the Ohio General Assembly. Initially appointive, the position became elective the following year for a term of one year. The term was raised to two years in 1824 and in 1877 was increased to three years. In 1919, the auditor’s term of office was increased to four years.

The duties of the county auditor include the annual preparation of duplicate lists of property which are subject to taxation within the county. Taxable property includes real estate, personal, and classified property, and the auditor is responsible for having this property appraised every six years. The auditor also is required to maintain a listing of all delinquent taxes.
The auditor serves as chief disbursing officer for the county. Upon presentation of the proper voucher and the auditor’s certification that funds are available, claims against the county may be submitted to the board of county commissioners for their approval. Once allowed by the commissioners, the auditor prepares a warrant against the county treasury for payment of the claim. In addition, the auditor certifies all monies – except collections on the Tax List – into the county treasury, specifying by whom paid and the fund to which such payment is credited.

Since 1820, the auditor has been empowered to perform many diverse duties. The auditor became the sealer of weights and measures for the county in 1846. During the nineteenth century the county auditor was responsible for compiling and reporting to the state auditor various statistical reports, such as the enumeration of all white males between the ages of eighteen and forty-five, assessors’ agricultural returns; and the agricultural and mineral production statistics of the county. As a licensing agent, the auditor has issued dog licenses since 1917, show licenses since 1827, peddlers’ licenses from 1862 to 1931, cosmetic dealers’ licenses from 1933 to 1935, cigarette vendors’ licenses since 1931 and vendor’s licenses since 1935.

Currently, the auditor is the chief fiscal officer for Delaware County. It is the auditor’s responsibly to oversee the administration and distribution of tax revenues, administration of all county funds, county payroll, the personal property tax, real estate tax, inheritance tax, property tax relief – homestead exemption, property tax rollback – tax rates, geographic information system (GIS) mapping, real estate assessments, manufactured home registrations, and the current agricultural use valuation (CAUV). The auditor also serves as secretary of the budget commission, secretary of the board of trustees of the sinking fund, secretary of the board of revision, and chief administrator and secretary of the data processing board. The auditor also may serve as clerk to the board of county commissioners unless the board deems it necessary to hire a full-time clerk. In addition, the auditor serves on the county records commission.

          (Source: Ohio County Records Manual, Revised Edition. Ohio History Society aka Ohio History Connection)

In general, Auditor’s ledgers contain names & addresses of taxpayers, parcel numbers, classifications, descriptions, valuations, tax rates, amounts due, and amounts unpaid

Understanding Tax Duplicates                                                            YEAR:

Material may be fragmented in its contents

1881 – Auditor’s Report to Commissioners

1882 –  Record of Levies

1827-1837 – School Account 

1837 –  School Funds (Fragmented Book)

11/1924 – 11/1926 –  Auditor of State Report of Examinations of School Accounts of Delaware County, Ohio

1828-1831 –  School Land Account Book

1809 –  Treasury Book

1826-1833 – Transfer of Land and Town Lots

1848 – Cash Book

1928 – County Auditor’s Detailed Report

1850s – Payment/ Cash Book

11/1880 – Unpaid Orders

1884 – Unpaid Auditor’s Vouchers

1873 – Unclaimed Cost

1826 – List property subject to taxation (Land and House)

1825 – Personal Property

1823 – Duplicate of Real Property

1821 – Delinquent Tax (Fragmented Book)

1808-1816 – Rates of Taxation

1908 – Real and Personnel Property

1808-1810, 1815, 1817, 1819 – Tax Records (Fragmented Records)

1819 – Personnel and Property Tax Records

No Date – Tax Records (2 Folders)

1830’s – Tax Records

1830’s – Tax Records – Entire County (some missing Townships)

No Date – Tax Records – Berkshire Township

No Date – Tax Records – Berlin Township

No Date – Tax Records – Brown Township

No Date – Tax Records – Concord Township

1846 – Tax Records – Delaware Township 
(Sophia Hayes home sold to Methodist Episcopal Church)

1840’s – Tax Records – Harlem Township 

No Date – Tax Records – Kingston Township

1840’s – Tax Records – Liberty Township 

1840’s – Tax Records – Marlborough Township

1840’s – Tax Records – Orange Township 

1840’s – Tax Records – Oxford Township 

1830’s – Tax Records – Porter Township 

1840’s – Tax Records – Radnor Township 

1840’s – Tax Records – Scioto Township 

No Date – Tax Records – Trenton Township

No Date – Tax Records – Troy Township

1840 – Corrected Copy of Appraisements of Real Property

No Date – Tax for Lands

1882 –  List of Persons Engaged in Liquor Traffic (Fragmented Book)

1904-1906 – Report of Examination of Delaware County Ohio

1926-1928 – Report of Special Examination of Accounts of Marlboro Rural School District

1923-1924 – Special Report of Audit and Check of Tax Duplicates Delaware County Ohio

1926-1928 – Special Examination of Delaware County School District of Delaware County Ohio

1834-1835 –  Auditor of State Report

1837-1838 – List of State Tax Paid Through the State to Delaware County

1880’s – Unpaid Court Vouchers

1817-1822 – Land Owners

1870 – Current Accounts

10/1819 – 6/1841 – Commissioners Book for County Orders

No Date – United States Military Land Records (2 Books)

1836-1837 – Taxation Book

1849 – Bonds Issued

No Date – Personnel Property

1836 – Personnel Property

1834 – School Land Receipt Book

1835 – Property Tax Records

1837 – Tax Records

1837 – List of Property Subject to Taxation

1843 – Tax Records (Concord) (1 page only)

1842 – Duplicate of Township Taxes (Fragmented)

No Date – Thompson Township Forfeiters

1853 –  Delaware Township Lands

1840 –  Tax Record Personnel Property

1838 – Tax Record Personnel Property

1821-1824 –  Proprietor’s List

     Tax Duplicate Books at the Delaware County Records Center