2nd Quarter 2012 Issue

ISSUE 12
2ND QUARTER 2012
The Due Diligence
The Coshocton County Auditor’s Newsletter
Christine
. Sycks, County Auditor
From the Desk of….
Chris Sycks, Coshocton
County Auditor
Inside This Issue:
From the Auditor’s Desk……………….....1
County Payroll News…...............................2
Dates & Deadlines, County
Employee Extracurricular…..................3
Probate Court News, Spotlight on the
Emergency Management Agency……4
Online Deeds, Texting Ban, Local
Fees……………..……………………...….….....5
CCJVS Awards, Treasurer’s Note...........6
Board of Revision, Board of DD
Freedom Festival………………………..…7
New Employees, Auds & Ends…………..8
NACo, Relocation Notices, Tax
Reduction Programs, Trienniel
Update, Storm Damage.………………….9
GAAP, Public Records, Shelter Pets….10
CONTACT INFORMATION
COSHOCTON COUNTY AUDITOR
Christine Sycks
Coshocton County Auditor
Courthouse Annex
349 Main Street
Coshocton, OH 43812
(740) 622-1243
GENERAL WEBSITE:
www.coshoctoncounty.net/agency/auditor
REAL ESTATE SEARCH WEBSITE:
www.coshcoauditor.org
EDITED BY: Chris Sycks
CONTRIBUTORS: Dave Dilly, Janette
Donaker, Tracy Haines, Deborah Kapp-Salupo,
Breanne Mathews, Doug Schonauer, Christi
Selders, Tiffany Swigert, Chris Sycks, Kathy
Thompson, James VanHorn & Wendy Wilson
PROOFREADER: Deana Tumblin
Hidden Treasures and Daily Business
I had the opportunity today to join the Agriculture Business Tour
sponsored by the Chamber of Commerce and the Coshocton Soil and
Water Conservation District. I appreciate both those agencies for
putting this together. Thanks, also, to the area farms who shared with
us and to Schumaker Farms who provided the delicious lunch.
The seventeen of us who took the tour were first treated to a visit to
WenMar Farms, owned by Wendell, Marcia and Greg Waters. This huge
enterprise raises acres upon acres of soybean and corn in Coshocton
and Tuscarawas Counties that are used to feed the thousands of pigs
that they breed, raise, and sell. They also have a grain farm in Madison
County for additional feed corn and to sell.
Our next stop was Darr Farms, owned by George & Bev Darr. This
farm’s main products are sweet corn and pumpkins, both of which are
sold all over. Their sweet corn makes it as far north as Canadian grocery
stores and hundreds of their pumpkins have decorated Disney’s gates.
Both farming operations utilize up-to-the-moment technology,
robotics, and irrigation, and both operations have multiple employees.
Once more, I was pleasantly surprised at some of the hidden treasures
Coshocton County has and was reminded what a beautiful place we
have to live. Take a minute out of your busy day and look around you
and if you have an opportunity to join one of these tours in the future,
don’t pass on it!
Speaking of busy days, in the office, we have all been working
together to get things done. The GAAP (Generally Accepted Accounting
Principles) Report has been submitted to the state, the Board of
Revision Hearings are final, an Auditor’s Sale was held, and the audit is
nearly completed. I continue to do the daily business of the county
business while my staff continues to do an excellent job of making sure
all our duties get done in a timely manner and everyone who walks
through our door gets taken care of efficiently and politely.
As I ended last month’s note, I welcome anyone who wants to stop
by with a question, concern, comment, suggestion or just to say “Hi”.
Visit, call or email me. I am proud to have the opportunity to serve
Coshocton County’s residents.
Chris
THE DUE DILIGENCE
PAGE 2
April – June County
Anniversaries Over 20
consecutive years
Jerry Martin
34 years
Terry Tennant
33 years
Clyde Fraelich
33 years
Pam Addy
31 years
David Selders
31 years
Samuel Maple
30 years
Robert WIlson
25 years
Mona Eick
24 years
John B McKee
24 years
Carol Rose
23 years
Judith Wilson
23 years
Timothy Bethel
22 years
Mary Beck
22 years
William Emler
21years
Kathaleen ReVay
20 years
Karen Burris
20 years
It is that time of the year again!
The Park District has added more
than 50 employees for seasonal
help this summer in addition to the
permanent employees listed.
Famous Quote
“Corruption can occur
when someone goes into
public service seeking to
do well instead of
seeking to do good.”
~ Unknown
Payroll Pointers by Christi Selders
COUNTY PAYROLL STATISTICS
______June 2012________
Number of Employees
Average Payroll
510
$556,979.82
Largest Department -Coshocton Co. Board of DD
Congratulations and Best Wishes to:
Marc Geese who retired 4/30/12 from the
Engineer’s Office after 13 years of service,
and
Ralph Fogle who retired 4/30/12 from the Health
Department after 11 years of service,
and
William “Bill” Barrett who retired 6/30/12 from
Coordinated Transportation after 13 years of
service.
Please welcome Coshocton County’s new hires:
Curtis Lee hired 4/1/12 at Commissioners
Lindsay McCullough hired 4/5/12 at Auditor’s Office
Samantha Ekleberry hired 5/2/12 at Recorders Office
Ryan Conkle hired 5/24/12 at Dog Warden
Darla Perkins hired 5/28/12 at Hopewell
Julia Wainscott hired 5/29/12 at Hopewell
Kimberlin Alton hired 5/29/12 at Hopewell
Bonnie Ashcraft hired 6/4/12 at Maintenance
Denise Leasure hired 6/4/12 at Maintenance
Shawn Cheney hired 6/7/12 at DJFS
Roxanne Eddy hired 6/11/12 at Hopewell
Pamela Klusty hired 6/11/12 at Hopewell
Traci Higgins hired 6/11/12 at Hopewell
Alayna Frazee hired 6/11/12 at Engineers
Zachary Fanning hired 6/18/12 at Health Dept
Casey Brown hired 6/18/12 at Commissioners
Also, apologies to DEANA TUMBLIN whose 3/8/12 hire date was
missed in the last issue. She works for the Recorder ‘s Office
THE DUE DILIGENCE
PAGE 3
Upcoming Dates & Deadlines
County Employee Extracurricular Activities
Jul 3 – County Employee Blood Drive
Jul 4 – INDEPENDENCE DAY – Offices
Closed
Jul 6 – County pay date (timesheets due 6/29)
– First Friday Celebration, Main St.
Jul 11– County bill run (vouchers due 7/3)
Jul 13– Board of DD Freedom Festival,
Hopewell Industries Parking Lot
Jul 14– Indian Mud Run Fundraiser, Lake Park
Jul 14-15–Antique Power Summer Show,
Fairgrounds
Jul 20– County pay date (due 7/16)
– 2013 budgets due to Co. Auditor
Jul 21– Rough Truck TRFD/Ag Soc.
Fundraiser, Fairgrounds
Jul 25– County bill run (due 7/17)
Jul 26-28–West Lafayette Homecoming
Aug (TBA) County Budget Commission Meets
Aug 3– County pay date (due 7/30)
– First Friday Celebration
– Full Moon Hike, Clary Gardens
Aug 3-5–RV Community Park Chicken BBQ,
Warsaw
Aug 4– Mini Horse Show, Fairgrounds
– Coshocton Firefighters MDA 5K
Bringing Home the Gold
~ Submitted by Tracy Haines
In March, 2012, the
“Gutter Divas” Bowling
Team placed first out of
1000 teams in the 86th
Annual Ohio United
States Bowling Congress
Women’s Bowling
Association Championship Tournament. The
team is sponsored by
International Packaging
and Specialties and
consists of Breanne
Mathews
Mathews, Bobbi Marlatt, Robin Shannon,
Tracy Haines, and Crystal Van Sickle. Further,
in all events, Tracy
placed 3rd, Robin placed
(photo used by permission Betts Photo Industries)
28th, Crystal placed 83rd,
Gutter Divas: (left to right) Front row: Breanne MathBobbi placed 186th and
ews (County Treasurer’s Office) & Crystal Van Sickle
Breanne placed 250th out
(Coshocton Landfill); Back row: Bobbi Marlatt, Tracy
Haines, & Robin Shannon ([all] County Coordinated
of approximately 5,000
Transportation).
bowlers. The “Gutter
Divas” will share a cash prize for earning this first place position.
Aug 5– All Ohio Show Horse, Fairgrounds
Aug 8– Board of Election filing deadline for
November ballot
Aug 9-12-Canal Festival
Aug 10-11-Bakersville Homecoming,
Chicken BBQ
Aug 15–County bill run (due 8/7)
Aug 17–County pay date (due 8/13)
Aug 29–County bill run (due 8/21)
Aug 31–County pay date (due 8/27)
Sep 3– LABOR DAY – Offices Closed
Sep 7– First Friday Celebration
Sep 12–County bill run (due 9/4)
– Records Commission Meeting
Sep 14–County pay date (due 9/7)
Sep 26–County bill run (due 9/18)
Sep 28–County pay date (due 9/24)
Sep 28-Oct 4-Coshocton County Fair
IF YOU WOULD LIKE THIS NEWSLETTER
DELIVERED ELECTRONICALLY, JUST SEND
YOUR REQUEST TO CHRIS AT
[email protected]
The “General” Trifecta (left to right): Jessi Schrock, Breanne Mathews (County
Treasurer’s office) and Emily Kobel (County Prosecutor’s Office)
Running for Others
~ Submitted by Breanne Mathews
The team ‘The "General" Trifecta’, made up of Jessi Schrock, Breanne
Mathews, & Emily Kobel, competed in the 2012 Run for Home in New
Philadelphia, OH with a time of 2 hours and 27 minutes. This is the third
year of participation for Breanne & Emily and first year for Jessi, who
happens to be the daughter of County Engineer employee, Barb Babcock.
The event raised $26,000 for Habitat for Humanity of Tuscarawas Valley.
THE DUE DILIGENCE
PAGE 4
News from Probate Court
~ Submitted by Doug Schonauer
• On April 20, 2012, the Coshocton
County Probate Court and the
Supreme Court of Ohio hosted a
Probate Court Roundtable at
Central Ohio Technical College
to discuss the impact of shale
drilling and the effect upon probate courts with record searches.
Thirteen counties were in attendance and presentations were
made by Lucas County on their
Records Imaging Project and
World Micrographics regarding
digital conversion of microfilm.
• On May 2, 2012, the Court was
notified that the Coshocton Foundation had selected Coshocton’s
Probate Court as the recipient of
a grant from its unrestricted fund
to assist with upgrades to the
Court’s Microfilm Imaging Project. Microfilm that was previously unable to be read can now
be adjusted to a clear document,
which can be printed or saved to
a jump drive. Future plans include conversion of microfilm
and indexes to digital for improved access to Probate records.
Chief Deputy Clerk, Kathy Jones (right)
demonstrates the new Scan-Pro machine
used to view microfiche to Probation Officer
Nicole Shaw.
• In order to meet increased demand on estate record searches,
the Court converted a basement
conference room into its new
Records Room, enhanced index
books, added additional seating,
and continues with updating the
Court’s case management
system.
Spotlight on. . .
COSHOCTON COUNTY EMERGENCY
MANAGEMENT AGENCY (EMA)
Submitted by James VanHorn, Director
The Coshocton County Emergency Management Agency
(EMA) is staffed by three (3) employees and is located in the lower level of the Coshocton
th
County Services Building at 724 South 7 Street.
Contrary to popular belief, we are not first responders for the daily incidents that consume
most of the time for agencies like the Sheriff, Police, Emergency Medical Service, and Fire
Departments. Our job is to coordinate activities to mitigate, prepare for, respond to, and
recover from disasters that are likely to occur in our county.
EMA maintains a current Risk Assessment of disasters that are likely to occur and their
effect on the county. Using the Risk Assessment as the starting point, each of the four
phases of EMA is addressed and written plans are developed as needed, reviewed annually,
and then tested to determine if they work or need modification.
Emergency Management is divided into four phases:
• MITIGATION: Mitigation is the effort to reduce loss of life and property by
lessening the impact of disaster. Mitigation efforts can break the cycle of disaster
damage, reconstruction, and repeat damage.
• PREPAREDNESS: The Coshocton County EMA develops plans for the county to
prepare for disaster situations before they occur. EMA provides training and an
exercise program to be sure emergency response personnel know the plans and
are ready if a disaster situation should occur. EMA develops and implements a
public information program to raise awareness of the need for individual
preparedness for emergency situations that could occur in the county.
• RESPONSE: Response is the actions taken immediately after an incident. The
purpose of response is to assess the situation, determine what needs to be done,
and get the needed assistance to the affected people and areas. To facilitate a
response, EMA maintains and operates what is called The Emergency
Operations Center (EOC). The EOC is the location where agencies that have a
responsibility during a disaster can work together to procure and coordinate
resources needed by the responders.
• RECOVERY: Recovery is the process of returning an affected area to near what it
was before the disaster. Depending on the incident, recovery can take a few
weeks to years. Recent national recovery efforts include Hurricane Katrina and
the BP oil spill in the Gulf of Mexico.
Coshocton County EMA is the administrative agent for receiving grant funding from
Federal and State Homeland Security to use for equipment, supplies, and training that are
needed to prepare the county for response to disasters. Some examples of purchases
include: dive suits that allow entry into contaminated water, detection equipment for
identification of hazardous materials, communications equipment, computers for responders,
and backup generators for emergency communications.
EMA sponsors and / or supervises other preparedness programs such as the Local
Emergency Planning Committee (LEPC) and the Citizen Corps Council. The LEPC monitors
hazardous materials used by local industry to reduce the potential threat to the surrounding
population. The Council sponsors programs such as Neighborhood Watch, Medical Reserve
Corps, and Community Emergency Response Team. These organizations are composed of
volunteers who are dedicated to preventing crime and helping during an incident.
Learn more about the EMA on their website at http://www.coshoctoncounty.net/agency/ema/
THE DUE DILIGENCE
PAGE 5
Deeds Are Now
Accessible Online
~ submitted by David H. Dilly,
Coshocton County Recorder
The Coshocton County Recorder’s Office now has document images available on the
internet. These images are
dated from July 1990 to the
present. The indexes, back to
1980, are also available on the
internet. The Recorder’s Office
is now in the process of backscanning images and hopes
to eventually have images
available back to 1980 not only
on the internet, but also at the
Recorder’s Office public work
stations. This process is now
being made available due to
several factors: the increased
demand by the oil and gas
searchers, a newly negotiated
contract with our vendor which
allows for back scanning at no
additional cost, and our Board
of County Commissioners’ continued commitment to the
citizens of Coshocton County.
The link to the Recorder’s
images and indexes is:
http://www.landaccess.com/si
tes/oh/coshocton/index.php
Keep the Fees Local!
Were you born in another Ohio
county and find yourself needing a
copy of your birth certificate? Did you
buy or sell a car out of county? Do
you need a copy of a manufactured
home title that was originally issued in
a different county? Our local agencies
can help you with this, saving you gas
and benefitting our county with the
fees.
The Coshocton County Health
District (622-1426) can assist you in
getting an Ohio-issued birth certificate, no matter what the county of
origin.
Likewise, the Coshocton County
Title Office (622-1459) can get you a
duplicate title or issue a new Ohioissued title for vehicles or manufactured homes.
Ohio - 39th State to Ban Texting While Driving
~ submitted by Tiffany Swigert, County Safety Coordinator
Did you know that you are 23 times more likely to crash if you text
while driving? This is a chilling statistic from the official US government
website for distracted driving. Multiple families of deceased teens
stood beside Governor Kasich as Ohio became the 39th state to
prohibit writing, reading and sending texts while driving, effective
August 30, 2012.
Although Section 8.10 of the Coshocton County Personnel Policy
has advised against the use of cell phones and other electronic
devices while driving, this new ban will prohibit all drivers from writing,
reading or sending texts while driving. The Coshocton County Commissioners state, “While we feel that our County Employees have always
been respectful of this policy, we do feel it is important to educate our
employees on the upcoming change.” The Personnel Policy may be
viewed by clicking on the download tab of the Commissioner’s
website at http://www.coshoctoncounty.net/agency/boc/ .
While the use of electronic devices for texting, instant messaging
and emailing for adults will be a secondary offense (meaning that the
driver must be committing another illegal act such as speeding,
running a stop light or sign) the driver has the potential to be cited for
a minor misdemeanor and fined a $150 fee if using an electronic
device while committing the illegal act. There are a few exemptions
to this ban, such as emergency calls or texts. An adult will not be fined
for typing in a number or a name to make a call. While exemptions do
exist in the ban, county employees are again strongly encouraged to
pull over to take or make a call. The Coshocton County Personnel
Policy Manual is currently being revised to reflect these changes. All
County employees will now be required to pull over prior to reviewing
or responding to an email, text or instant message. Employees not
abiding by the Personnel Policy Manual may be subject to disciplinary
actions.
While some critics of the law state that this is just a start and they
feel that writing, reading and sending texts while driving should be a
primary offense, others state that Ohio is leading the way for restrictions
regarding the applications of the law to minors.
The measure bans drivers under the age 18 from using cellphones,
iPads, laptops or other electronic devices. They cannot make calls or
browse the Web while driving. Texting or using an electronic device is
a primary offense for minors, so they can more easily get ticketed if an
officer catches them violating the ban. Minors can be fined $150 for
the first offense and have their license suspended for 60 days. Repeat
teen offenders can be fined $300 and have their license taken away
for a year. The measure won't trump city ordinances on texting or cell
phone use that may be tougher.
For more information regarding the effects of distracted driving or
on the Ohio texting ban (HB99), please visit: www.distraction.gov or
contact [email protected] for additional sites and
information.
PAGE 6
THE DUE DILIGENCE
Special Awards Received
~ submitted by Deborah KappSalupo, Superintendent CCJVSD
The Coshocton County
Career Center has the distinction once again of honoring a
staff member and a student
each for very special individual
awards.
Brittany Dayton, a 2012
completer of our Tech Prep IT
Electronics program has been
chosen as an Ohio Department
of Education Success Story.
Brittany is a graduate of Ridgewood High School and was
selected based on her academic
and career-tech program performance, student leadership
and future college and career
plans. She plans to attend Kent
State University in the fall to
major in bio-chemistry. Her
profile will be posted on the
ODE website in mid-July.
Additionally, her instructor,
Steve Ervin, has been chosen
as the Ohio Career Technical
Teacher of the Year by the
Ohio Association of Career and
Technical Education. Steve
will be recognized in August at
the Association’s annual summer conference in Columbus
and will be eligible to apply for
the regional award which encompasses several states.
Congratulations to both
Brittany and Steve for their
accomplishments.
A Note From Janette Donaker,
Coshocton County Treasurer
The following are answers to frequently asked questions received in my office:
1) Can you as County Treasurer raise or lower my taxes? The treasurer is not
responsible for determining the amount of your real estate or manufactured
home taxes. I have no authority under the Ohio Revised Code (ORC) to raise,
lower or abate any real estate taxes.
2) Can I have all my parcels put together and receive just one tax bill? The
ORC requires that there be one tax statement for each described parcel of land.
The only way to combine the land into one tax statement would be to have the
parcels resurveyed into one legal description.
3) Can I add up all my tax statement amounts and write one check? Yes, you
may write one check for all your tax statements.
4) I make monthly payments and received a tax statement which was under
a $1.00. Why would you send a bill for less than the postage? I am required
by the ORC to send at least one tax statement for each parcel of land each year
no matter how small the amount.
5) Why do I get my tax bills in more than one envelope and not on the same
day? To be cost effective I have an outside vendor who prints and mails our
County’s tax statements. This company has informed me that they do their best
to mail all statements in the same names together, and they mail them all on
the same day.
6) Can I make monthly payments toward my real estate and manufactured
home taxes? My office has an escrow program where taxpayers without
delinquent taxes are mailed coupons and make monthly payments.
7) I know of persons who are seriously delinquent on their taxes, so why
aren’t you foreclosing on them? Each delinquent taxpayer is entitled to enter
into one delinquent tax payment contract to avoid foreclosure. Also,
foreclosure cannot be commenced until taxes have been certified delinquent
for twelve months, which is almost two years from the original due date.
8) Why do I continue to receive a manufactured home tax bill when I sold it
to someone else? Until the new owner takes the manufactured home title to
the County Auditor’s office and transfers the title into their name, the tax
statement will continue to come to you, and you will continue to be
responsible for the taxes.
Steve Erwin and Brittany Dayton.
MAIN STREET DISPLAY WINDOW
Space and dates are available. Please call
Danna or Christi at 740-622-1243 for
details. (If solid display boards are used,
please limit height to three feet. Sorry, no
businesses or for-profit organizations)
9) I moved and did not receive a tax bill. Can the 10% late payment penalty
be waived? My office is diligent in attempting to keep each taxpayer’s address
correct; however, it is the taxpayer’s responsibility to keep tax mailing
addresses current with my office. Not receiving a bill is not a reason on the
State of Ohio’s Remission Request form to waive the penalty.
As always if you have a question or comment, please contact me at 295-7448.
~ Janette
THE DUE DILIGENCE
PAGE 7
2012 Board of Revision
Addresses 65 Complaints
The Coshocton County Board
of Revision (BOR) has completed the task of reviewing and
deciding a total of 65 complaints
filed for the 2011 tax year. By
statute, the board is made up of
the county treasurer, one of the
county commissioners, and the
county auditor. Serving this
year were Janette Donaker, Dane
Shryock, and Christine Sycks.
After the March 31st deadline,
the first order of business was to
assure there were no jurisdictional issues with the filed complaints. The Ohio Revised Code
(ORC) sets specific guidelines as
to what the local Boards are able
to hear and what is out of their
jurisdiction. Any complaint that
falls into this category must be
dismissed.
The auditor sent out staff appraisers to view the remaining
properties in question and make
recommendations to the board.
Based on these recommendations, the evidence included with
the original complaint and the
records available in-house, the
Board decides if any change in
value is warranted. These
changes are sent to the taxpayers
and who have the choice of
accepting or following through
with the hearing.
The taxpayers have an opportunity to present further evidence
supporting their value change request at their scheduled hearing,
and the Board then uses another
day to personally view each of
the subject properties.
The taxpayer is notified via
certified mail and has the right to
appeal. Statistics from this
year’s Board of Revision are
included in the AUDS & ENDS
column on page eight. Details
regarding the final decisions can
be viewed online at:
http://www.coshoctoncounty.net
/agency/auditor/revision.php
Board of Revision Memories
~ submitted by Kathy Thompson
I recently received an email about another matter from Kathy, a former Coshocton County
Commissioner and presently the Executive Director/Treasurer for the Coshocton Foundation. She
included the following memories of the time she served on the Board of Revision as the Commissioner
member. I asked if I could share this in the Due Diligence and she agreed. Thanks, Kathy! – Chris
I wonder if you can have half the fun that Dick [Tompkins], Michelle [Darner], Wes
[Tubbs] and I had doing Board of Revision. Lunch breaks included Miller’s in Baltic, one
day; Peggy Sue’s another and maybe Lava Rock Grille on a third. The restaurant in West
Lafayette was always good, and Michelle’s mother would offer us coffee and cookies when we
stopped in Warsaw.
We crossed streams on rocks (more like rivers), climbed over poison-ivy-covered fences,
put masks on our faces to enter a couple houses, and stopped in remote places to take photos of
some red foxes (my request to stop) and a falling-down Civil War structure. There was a guy
named Troendly who had the animal skull on a stick as one entered his hunting lodge. There
was a man who told us his pit bulls would (probably) not bother us. And then there were some
folks who offered to take us out on their paddle boats on their lake. (Can’t remember if we did
it – probably not.) There was the house near Wills Creek with the dirt floor. It was clean and
neat, but I did not know there were still dirt floors in our county.
We literally spent almost a month every day out on the road. We went through Amish
homes that looked nice on the outside and were sparse on the inside and full of a heavy
kerosene smell. But then again, the Amish children who gave us flowers and showed us their
animals – one cannot purchase such pleasures. Call it continuing education – I could not have
paid for such learning. As I look back on my 8 years as Commissioner, perhaps one of my
best memories would be Board of Revision. Despite having to get a tetanus shot after one day,
and buying Ivy-Dry after another, and throwing away shoes that were impossibly clogged with
cow manure on yet another -- the best part was meeting with the people. Not the sponges or
the got-rocks folks who really didn’t want to pay, but the good people who were struggling
and doing the best they could. And those who may want an adjustment on their appraisal, but
who sincerely are proud of their home and their landscaping and what they have made out of
very little.
Those are the people I remember. Have a great day – and thanks for reading my memories!
~ Kathy
PAGE 8
NEW SANITARIAN
~ submitted by Wendy Wilson
The Health Department would
like to introduce our newest
employee, Zach Fanning. Zach
started June 18, 2012 as a
Sanitarian with primary duties in
the Solid Waste Program. Zach
and his wife Stacey reside in
Baltic. Please welcome Zach to
our county family!!
AUDS & ENDS
(2012 Board of Revision Statistics)
•
•
•
•
•
•
•
•
A total of 65 Board of Revision
(BOR) Complaint forms were
filed this year.
Four were dismissed due to
jurisdictional issues.
Offers were made to and
accepted by 36 complainants.
After the hearings and viewings,
the BOR:
Changed classifications
from commercial to
residential use on one
complaint
Reduced market values on
twelve complaints
Increased market values on
one complaint
Re-instated CAUV on two
complaints
Dismissed four complaints
for failure to appear
Made no change on five
complaints.
Market value decreases, either by
offer or by hearing, totaled
$2,184,430.
Market value increases, by
hearing totaled $3,910,902.
Two complaints had school
district counter complaints filed
against the request.
Taxpayers have 30 days from
notification to appeal; as of the
printing of this newsletter, one
appeal has been filed.
THE DUE DILIGENCE
NEW FACES IN THE AUDITOR’S OFFICE
If you have cause to visit the Coshocton County Auditor’s Office, you will see two new faces
that you may not have seen before. These two young ladies are contributing to our office and
have done a good job taking care of their assigned duties. Make sure you say ‘Hello’ to them!
LINDSAY MARIE
MCCULLOUGH
When Jinni Bowman was promoted
to Chief Deputy
Auditor, it left a
vacancy in the Real
Estate Department
of the Auditor’s
Office. After sifting
through more than
125 applicants,
Lindsay was selected as the best fit for
the job. She left The
Animal Medical and
Surgical Center after working for them for six years to join our team on April 5th. She
is the daughter of Lyle and Janette McCullough of Coshocton and has a younger
brother, Tyler. Lindsay is a 2006 Ridgewood graduate where she was active in
basketball, volleyball, 4-H and FFA. She continues to do some volunteering for 4-H
and has two horses that she shows in Pleasure and Contest Competitions. She
attended COTC, Coshocton and Kent State University, Tuscarawas, and has an
Associate’s Degree in Business Management. Lindsay has already proven to be an
asset to our office and is learning her new job very quickly.
ASHLEY NICOLE
HAINES
Ashley will be working in our office for the
summer, scanning records so they can be
stored digitally. She is
the daughter of Rick and
Billie Jo Haines of Warsaw and has a younger
brother, Andrew. Ashley
attended River View and
Coshocton Christian
Schools and plans on
attending COTC, Coshocton in the fall for journalism, but may switch to nursing later. She has a son, Aiden,
and likes to read and help with the family farm. Ashley is being paid from the TANF
Summer Youth Employment Program administered through DJFS and will be
working between 20 and 30 hours per week.
THE DUE DILIGENCE
PAGE 9
NACo Educates
Public About County
Government
The National Association of Counties (NACo)
have dedicated a page on
their website to educating the public about how
County Government
works. It includes
several resources as well
as an online game for
students grades 6 - 12
and teachers. NACo
wants to get the word
out to encourage teachers and schools in your
county to use this
educational tool. To
view the page and learn
more about (and play)
the game visit
www.naco.org/countieswork
Auditor Receives Orders for
2012 Tax Year Trienniel
Update
The Ohio Department of
Taxation has issued their order
for the County Auditor to
complete the Trienniel Update
for tax year 2012 (payable in
2013). Based upon their sales
ratio studies for the period
2009 through 2011, it is their
recommendation that all values
in all classes remain the same
as had been set in the 2009 tax
year.
The only value changes
taxpayers will see on next
year’s tax bills will be for new
construction, demolition, new
surveys, and the updated
CAUV values that will be
implemented for the Trienniel.
More information regarding
the increase in CAUV values
will be shared at a later date.
Avoid Unnecessary Penalties
One of the duties of the County Auditor’s Office is to ensure that property is being
valued and taxed in the appropriate taxing districts. This makes certain that the
correct schools and other taxing authorities receive the tax revenues to which they are
entitled. One area that is difficult to track due to the mobile nature of the property is
the manufactured home. Ohio Revised Code (ORC) has several safeguards in place to
assist the auditor to correctly track and collect these taxes, if they are followed
properly. With the summer months upon us, Christine Sycks, County Auditor,
reminds any person planning on moving a manufactured home to stop in her office
prior to the move for a relocation permit.
According to ORC 4503.061(H)(5), any Manufactured or Mobile Home that is
moved on a public road within the State of Ohio must have a Relocation Notice
attached to the rear of the home while being moved. Taxpayers can obtain a
Relocation Permit from the Coshocton County Auditor’s Office upon proof that all
taxes have been paid. The fee for this permit is only $5.00 but failure to obtain a
permit is a minor misdemeanor with a $100 penalty to the owner and another $100
penalty to the person moving the home.
In order to avoid the $100 penalty, the owner should not assume the mover has
acquired all necessary permits. Only the owner of the home can purchase the permit.
The relocation permit is a tool included in state law that allows taxes to be collected
correctly. With the permit, the current taxing district is paid in full prior to a move
and our office is notified of the new site of the home. If the move is outside of our
county, the new auditor is made aware of the incoming home.
To avoid the $100 penalty, the owner can purchase the $5.00 permit at the County
Auditor’s Office, 349 Main Street in Coshocton during regular office hours, Monday
through Friday, 8 a.m. to 4 p.m.
IT’S NOT TOO LATE TO APPLY FOR 2012 TAX YEAR REDUCTIONS
Will you be 65 years old any time during 2012? Do you own and occupy your home?
Even though you have missed the June 4th deadline to apply for the Homestead Exemption and
the 2 ½% Owner Occupied Tax Reduction, you will still be able to file for the reduction to
save money on your 2012 taxes (payable in 2013). Just remember to visit our office during the
application period (between the first Monday in January and the first Monday in June each
year) and you will be able to file a late-file application.
The Homestead Exemption is a real estate tax reduction that saves the applicant an average
of $300 per year. If you own your home, live in your home, and are either 65 years old or
totally disabled, you are eligible for the reduction. The Owner Occupied Reduction is for any
property owner who also resides in the home. If taxpayers own multiple properties, they are
eligible for these reductions on only one of their properties.
Applications can only be accepted by the Auditor’s Office during the application period
between the first Monday in January and the first Monday in June. Just stop in at 349 Main
Street with proof of age or disability. Office hours are Monday through Friday, 8 a.m. to 4
p.m. Please call 740-622-1243 with any questions.
Did you have a building that was either damaged or destroyed by the
recent severe weather?
If so, be sure to call the Coshocton County Auditor’s Office immediately! The
office will mail you a destroyed property form so you can report the damage. This
will allow them to adjust the taxes you are paying on that damaged building, too!
To report property damage, call the Coshocton County Auditor’s Office, at 740622-1243. The form can also be found at:
http://www.coshoctoncounty.net/files/1330350748Destruction%20Form%20DTE26_FI.pdf
Damage that occurred during this weekend’s storm should be reported by
December 31, 2012 to receive the full tax reduction allowable.
THE DUE DILIGENCE
PAGE 10
Coshocton County
Generally Accepted
Accounting Practices
(GAAP) Financial
Report
The annual financial
report for Coshocton County
for the year ended December 31, 2011, is complete
and on file in the office of
the Coshocton County
Auditor. The report is
available for public review
and inspection online or at
the Auditor’s Office, 349
Main Street, Coshocton
during regular office hours
(Monday through Friday
8:00 a.m. to 4:00 p.m.,
except legal holidays.)
Below is an excerpt regarding county assets.
ASSETS
Over time, net assets can
serve as a useful indicator of a
government’s financial
position. At December 31,
2011, the County’s assets
exceeded liabilities by
$40,499,051. The County’s
finances remained stable
during 2011. Capital assets
reported on the governmentwide statements represent the
largest portion of the County’s net assets. At year-end,
capital assets represented
54.68% of total assets. Capital
assets include land, buildings
and improvements, machinery
and equipment, vehicles,
infrastructure and software.
Capital assets, net of related
debt to acquire the assets at
December 31, 2011, were
$25,479,909. These capital
assets are used to provide
services to citizens and are
not available for future
spending.
Public Records (or Not?)
All records held at a public office are available to view upon request, right? Well,
yes, for the most part. There are, however certain records that cannot be shared due
to other laws or regulations. Items such as social security numbers or personal
information that have nothing to do with the public office, health-related records,
income tax information, and certain information on protected classes, such as police
officers, are some of these exceptions to the rule.
Also excluded from being a public record are some aspects of Estate Tax Records.
Ohio Revised Code 5731.90 (A)(1) states, in part:
“…to the extent that any of the following are in the possession of a probate court, the
department of taxation, a county auditor or county treasurer, the fiscal officer of a municipal
corporation or township, the attorney general, or other authorized person as specified in this
chapter, the following and any of their contents are confidential; are not subject to inspection
or copying as public records pursuant to section 149.43 of the Revised Code; and may be
inspected or copied by members of the general public only after the probate court of the
county in which a return was filed pursuant to this chapter or, if none, another appropriate
probate court, has issued an order, based on good cause shown, specifically authorizing the
inspection or copying.”
The law goes on to forbid the inspection or copying of an estate tax return or
divulging information or the amount of the estate contained in the return. In essence,
only the amount of the tax is public record.
Transparency in government is a very important part of protecting the citizens and
allowing taxpayers to know what is being done with public funds. Ohio’s Open
Records and Open Meetings laws, collectively known as the “Sunshine Laws,” give
Ohioans access to government meetings and records. The Ohio Attorney General’s
Office helps public officials and citizens understand their rights and responsibilities
under these laws. Laws governing this can be found in a manual about Ohio’s open
government laws known as the “Sunshine Law Manual or “Yellow Book”. The full
manual can be found at http://www.ohioattorneygeneral.gov/YellowBook .
ATTENTION ANIMAL LOVERS!
Are you or anyone you know in the market for a new pet? Pictured are just
a few of the animals currently at the Coshocton County Animal Shelter who
need a loving home. You can adopt a dog for $50 or cat for $30 and bring
home a furry friend. This cost includes dog tags, all necessary shots for the
animal, and $10 off spay or neuter. The shelter is located at 21755 Township
Road 164. Shelter hours are Monday through Friday from 10 a.m. to 3 p.m.
Animals are available for immediate adoption.