Auditor – ORC Chapter 319
The county auditor is the only elected official, aside from the one commissioner, that is elected in the gubernatorial election year. All other county elected officials are elected in the presidential election year. If the commissioners do not appoint a clerk, the auditor is, by statute, the clerk of the board of county commissioners.
The auditor is the chief fiscal officer of the county. As the county’s chief fiscal officer, the auditor has the responsibility to keep the official record of all county government receipts and disbursements. The auditor is a very important office from the perspective of county commissioners because it is the responsibility of the office to certify to the commissioners an estimate of available revenue that they may appropriate for county agencies and departments. When the county makes a purchase or enters into a contract, the auditor must certify that funds are available or in the process of collection from the appropriate account. This assures that no agency spends more than the commissioners appropriate for various purposes.
In addition, the auditor issues warrants to pay county bills, and serves as the “paymaster” for all county employees. The auditor prepares a detailed annual report of all revenue and expenditures by fund under rules of the state auditor.
Another major responsibility of the auditor relates to the administration of Ohio’s property tax law. As the appraiser of real property, the auditor must assure that every parcel of land and buildings and improvements are fairly and uniformly appraised and then assessed for tax purposes. The auditor directs a general reappraisal of real property every six years with an update being performed during the third year after the reappraisal.