Hardin County Auditor
Michael T. Bacon
– Contact Info –
Hardin County Auditor
One Courthouse Square
Suite 250
Kenton, Ohio 43326-2398
Ph: (419) 674-2239
Fax: (419) 674-4023
Hours: Mon-Fri, 8:00-4:00
Email the Auditor
Duties of the Auditor
The County Auditor has three major roles from which all other duties result. These major duties are Chief Fiscal Officer, Chief Assessor, and Chief Payroll Officer. As Chief Fiscal Officer, the Auditor is responsible for all financial transactions and accounting of every County Board, Department, Office, Agency, or District. The Auditor is responsible for paying the debts and obligations of the County, verifying the accuracy and legitimacy of claims against the County, and overseeing all financial operations of the County. The Auditor is instrumental in the preparation of the County’s annual budgets as well as ensuring that the County does not exceed its budget/appropriations. The Auditor also prepares the estimated revenues of the County as well as assisting the several local taxing authorities in determining their estimated tax revenues. The Auditor must also certify all bonded indebtedness and sign the bonds as well as maintain a record of the indebtedness. The Auditor also provides information to the Auditor of State and other agencies for audits.
As Chief Assessor of the County, the Auditor is responsible for establishing the value of all property, real and personal, in the County. Every six years the Auditor must conduct a full reappraisal of real property. Every three years, the Auditor must conduct an update of real property values. Each year, the Auditor assesses the values for manufactured homes. The Auditor also assesses the taxes for personal property after examining the tax returns. The Auditor also assesses the taxes on estates. In each of these areas, the Auditor is acting under the direct auspices of the Tax Commissioner of Ohio as his agent. The Auditor must comply with all the rules and regulations issued by the Tax Commissioner and the several Ohio laws governing these assessments.
As Chief Payroll Officer of the County, the Auditor is responsible for the preparation and distribution of the payroll for all county employees. The Auditor must prepare the required reports for the State and the Federal agencies. The Auditor must also deposit the required payroll taxes in a timely manner or face penalties. The Auditor must also maintain the confidentiality of the payroll information as well as the accuracy of the information. The Auditor is also responsible for placing any garnishments against a county employees wages and forwarding the money to the appropriate agency.
Due Dates
January
January 3: 1st day to appeal real estate property values by filing a complaint with the Board of Revision.
Second Monday of the month: Board of Revision organizational meeting.
January 15: School adopts tax budget.
January 15: CAUV renewal and new applications mailed.
January 20: School tax budgets due in auditor’s office.
January 31: Last day to purchase dog license without penalty.
February
February 14: Last day to pay real estate tax bills first half of the year without penalty.
February 28: Last day to pay manufactured home tax bills first half of the year without penalty.
March
March 31: Last day to appeal real estate property value to the Board of Revision.
April
April 1: School Board adopts resolution accepting rates.
May
First Monday of the month: Manufactured Homes Homestead Exemption Deadline.
Fourth Monday of the month: Cigarette license renewal deadline.
June
June 1: Budgets to be filed with taxing authority.
First Monday of the month: 2 1/2% Rollback applications due.
First Monday of the month: Homestead applications and renewals due.
July
July 1: Price reduced 50% for dog tags for puppies 3 months and younger.
July 10: Last day to pay real estate tax bills second half of the year without penalty.
July 15: Tax Budget to be adopted.
July 20: Local governments must submit tax budget to the county auditor.
July 24: Last day to pay manufactured home tax bills second half of the year without penalty.
August
First Monday of the month: Organizational meeting of the Budget Commission.
September
September 1: Budget Commission shall have completed its work.
First Monday of the month: Last day for local governments to certify special assessments for collection on the tax list.
Octotober
October 1: Taxing authority must accept tax rates.
October 1: School board adopts final appropriations.
November
First Tuesday after first Monday: General election.