RECORDS OF THE UNION COUNTY AUDITOR
12 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District
Contains auditor’s abstract of real and personal taxes for the county showing for each taxing district: tax rate, real property valuation, personal property valuation, total valuation, allocations for various funds, total local levy, and grand total levy. The title Abstract Record also contains the semi-annual settlements for the 1870 to 1880 period. Record of Abstract and Settlements 1911 to 1920, found in the settlements section, contains the 1910 and 1911 tax abstract.
1. | Abstract of Tax | (1843-1869) |
2. | Abstract Record | (1870-1880) |
3. | Abstract of Tax | (1892-1909) |
4. | Abstract of Tax | (1912-1929) |
5. | Abstract of Tax | (1930-1949) |
6. | Abstract of Tax | (1950-1969) |
7. | Abstract of Tax | (1970-1985) |
8. | Abstract of Duplicate | (1902-1906) |
9. | Abstract of Duplicate | (1919-1931) |
10. | Abstract of Duplicate | (1932-1941) |
11. | Abstract of Real Property - Board of Revision | (1952-1969) |
12. | Abstract of Real Property - Board of Revision | (1970-1999) |
ABSTRACTS OF TAX – EXEMPT (1954-1978)
1 Volume
Arrange Chronologically, therein Alphabetically by Taxing District
Contains auditor’s abstract of exempt real and personal property taxes for the county showing for each taxing district: parcel number, exempt classification, value and overall taxing district exemption total.
1. | Tax Exempt | (1954-1978) |
ADDITION AND DEDUCTION LISTS (1874-1947)
3 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District
Contains a record of additions to, or deductions from, the tax lists because of error or an order of the board of revision, board of tax appeals, or court of common pleas. Shows taxing district, property owner, description of tact, addition or deduction, and reason for revision.
1. | Additions & Deductions | (1874-1910) |
2. | Record of Additions and Deductions, Volume 1 | (1911-1935) |
3. | Record of Additions and Deductions, Volume 2 | (1935-1947) |
ADDITION/CORRECTION ORDERS (REMITTERS) (1913-1943)
4 Volumes
Arranged by Date of Filing
Contains orders from the auditor to the treasurer to correct his Tax List showing taxing district, landowner, parcel number, description of property, and amount to be added or deducted.
1. | Certificate of Additions | (1913-1919) |
2. | Certificate of Additions | (1919-1922) |
3. | Certificate of Additions | (1925-1927) |
4. | Certificate of Additions - Personal Property | (1938-1943) |
AGRICULTURAL STATISTICS (1920-1920)
1 Volume
Arranged Alphabetically by Township
Contains Assessor’s report of agricultural products within the county, showing acres under cultivation and amount of hay, corn, wheat, rye, oats, corn, and other crops.
1. | Agricultural Statistics | (1920-1920) |
ANIMAL CLAIMS (SHEEP CLAIMS) (1879-2003)
3 Volumes
Arranged by Date of Filing
Contains original claims filed for compensation for livestock killed and injured by dogs, showing township, date filed with township trustees, number, breed, and value per head, total value of animals killed or injured, and amount of claim.
1. | Sheep Claim Record, Volume 1 | (1879-1917) |
2. | Sheep Claim Record, Volume 2 | (1918-1944) |
3. | Sheep Claim Record, Volume 3 | (1944-2003) |
ANNUAL FINANCIAL REPORTS (1915-1920)
2 Volumes
Arranged Chronologically
Contains annual report to state auditor showing collections and settlements with all county funds.
1. | Annual Financial Report | (1915-1915) |
2. | Annual Financial Report | (1920-1920) |
AUDITOR’S DEED RECORDS (1864-1917)
1 Volume
Arranged Chronologically
Contains a record of deeds issued by the county auditor for tracts of real property sold for delinquent taxes, showing date of deed, description and location of tract, purchaser and delinquent owner, amount, and date of sale.
1. | Register of Auditor's Deeds | (1864-1917) |
AUDITOR’S LEDGER (1832-1902)
(APPROPRIATION LEDGER – RECEIPTS AND DISBURSEMENTS)
7 Volumes
Arranged Chronologically, therein Alphabetically by Fund
DISBURSEMENTS – Contains ledger accounts of disbursements from county funds, showing name of fund, amounts, and dates appropriated and debited, total disbursements, overdrafts, and credit balance remaining in each fund. See Treasurer’s section for Ledger entries between 1825 and 1832.
RECEIPTS – Contains auditor’s ledger accounts of appropriations to county funds showing receipts credited; date; source and amount of appropriation; and credit and debit balances for each fund. See Treasurer’s section for Ledger entries between 1825 and 1832.
1. | Day Book | (1832-1837) |
2. | Day Book | (1838-1859) |
3. | Ledger | (1838-1854) |
4. | Ledger | (1854-1869) |
5. | Ledger, Volume B | (1871-1881) |
6. | Auditor's Ledger | (1881-1887) |
7. | Auditor's Ledger | (1887-1902) |
AUTOMOBILE LICENSE INDEX (1927-1929)
1 Volume
Arranged Alphabetically
Contains license index of motor vehicle owners showing name, address and license number.
1. | Index of Motor Vehicle Licenses | (1927-1929) |
BOND FUND JOURNALS (1871-1883)
3 Volumes
Arranged Chronologically by Bonds Redeemed
Contains a record of payment of bond coupons showing for each: bond issue, date, coupon number and amount.
1. | Ledger | (1871-1873) |
2. | Ledger | (1874-1877) |
3. | Journal | (1877-1883) |
5 Volumes
Arranged Chronologically by Bond Series Issued
Shows for each series: date of issue, purpose, interest rate, number of bonds issued, total issue, dates and amounts of interest and principle paid, and date redeemed.
1. | Register of Bonds | (1871-1883) |
2. | Bond Register, Volume 1 | (1890-1909) |
3. | Register of Bonds, Volume 2 | (1905-1923) |
4. | Register of Bonds, Volume 3 | (1921-1967) |
5. | Ditch Bond Register | (1879-1884) |
CIVIL WAR BOUNTIES (1865-1866)
1 Volume
Arranged Chronologically by Payment
Contains township assessors’ lists of volunteers filed with the county auditor for payment of county bounty, showing volunteer and amount paid. These records are found in the Auditor’s Ledger (1854-1869).
1. | Ledger | (1854-1869) |
CIVIL WAR COMMUTATION RECORDS (1864-1866)
1 Volume
Arranged Chronologically by Payment
Contains a record of commutation payments for the Civil War draft showing name of conscript, date, and amount of commutation paid. These records are found in the Auditor’s Ledger (1854-1869).
1. | Ledger | (1854-1869) |
3 Volumes
Arranged Chronologically
Contains copies of contracts between various county offices and individuals and firms for services; showing contractor, date of contract, amount, conditions of contract, record of payments to contractor, date approved and expiration.
1. | Bridge Contracts | (1871-1881) |
2. | Road Contracts (Clerk’s School Fund Account Book) | (1917-1931) |
3. | Ditch Contracts (Treasurer’s School Fund Account Book) | (1923-1938) |
4. | Contract Record, Volume 2 | (1965-1971) |
5. | Contract Record, Volume 3 | (1972-1974) |
DELINQUENT LAND TAX CERTIFICATES (1922-1965)
3 Volumes
Arranged Chronologically by Filing
Contains copy of delinquent – quadrennial, triennial – certificates issued to property owners showing taxing district, owner, street address, parcel number, years delinquent, delinquent tax in arrears, penalty, interest and costs total due, and date filed.
1. | Quadrennial Land Tax Certificates | (1922-1936) |
2. | Triennial Delinquent Land Tax Certificates | (1937-1945) |
3. | Quadrennial Certificates – Unredeemed Delinquent Lands | (1963-1965) |
4 Volumes
Arranged Alphabetically by Ditch
Contains a record of ditch maintenance and repairs showing date, ditch, ditch number, warrant number, receipts and expenditures.
1. | Ditch Register, Volume 1 | (1900-1911) |
2. | Ditch Ledger | (1936-1950) |
3. | Ditch Ledger | (1950-1985) |
4. | Ditch Ledger | (1950-1985) |
3 Volumes
Arranged Chronologically, therein by Ditch Project
Record of assessments on property for ditches, showing date of assessment, name and number of ditch, name of property owners, survey numbers, acres owned and assessed, estimated cost to each property owner, survey number, acres owned and assessed, estimated coast to each property owner, amounts of total assessment and annual payment.
1. | Ditch Schedules, Volume 1 | (1911-1925) |
2. | Ditch Schedules, Volume 2 | (1925-1953) |
3. | Ditch Schedules, Volume 3 | (1953-1979) |
DOCKET OF BILLS FILED – COMMISSIONERS (1874-1946)
9 Volumes
Arranged Chronologically by Bill Filed for Payment
Contains auditor’s record of bills for the consideration of the board of county commissioners showing for each: bill docket number, claimant, and amount due.
1. | Commissioners’ Docket | (1874-1876) |
2. | Auditor’s Docket – Commissioners’ Bills, Volume 1 | (1907-1908) |
3. | Auditor’s Docket – Commissioners’ Bills, Volume 2 | (1909-1915) |
4. | Auditor’s Docket – Commissioners’ Bills, Volume 4 | (1922-1929) |
5. | Auditor’s Docket – Commissioners’ Bills, Volume 5 | (1929-1933) |
6. | Auditor’s Docket – Commissioners’ Bills, Volume 6 | (1933-1936) |
7. | Auditor’s Docket – Commissioners’ Bills, Volume 7 | (1936-1939) |
8. | Auditor’s Docket – Commissioners’ Bills, Volume 8 | (1939-1942) |
9. | Auditor’s Docket – Commissioners’ Bills, Volume 9 | (1942-1946) |
DOG AND KENNEL LICENSE REGISTERS (1925-1926)
1 Volume
Arranged Chronologically, therein by License Number
Contains a record of dog and kennel licenses issued showing for each: license number, date issued, applicant, address and number of dogs.
1. | Register of Dogs and Kennels, Volume 2 | (1925-1926) |
ESTATE TAX RECORDS (INHERITANCE TAX) (1919-1943)
5 Volumes
Arranged Chronologically by Filing
Contains record of inheritance taxes showing decedent, name and address of trustee or executor, probate court case number, value of estate, and tax assessed.
1. | Auditor's Inheritance Tax Charges, Volume 1 | (1919-1924) |
2. | Auditor's Inheritance Tax Charges, Volume 2 | (1924-1928) |
3. | Auditor's Inheritance Tax Charges, Volume 3 | (1928-1932) |
4. | Auditor's Inheritance Tax Charges, Volume 4 | (1933-1938) |
5. | Auditor's Inheritance Tax Charges, Volume 5 | (1938-1943) |
3 Volumes
Arranged Chronologically, therein Alphabetically by Taxing Districts and Property Owners
EXEMPT PERSONAL PROPERTY – Shows name and address of owner, description and value of property exempted, and narrative justification for exemption.
EXEMPT REAL PROPERTY – Contains record of land and building exempt from taxation showing date exempted, parcel number, valuation, description, and location of tract.
1. | Exempted Real & Personal Property | (1920-1965) |
2. | Tax Exempt (Real Property), Volume 1 | (1972-1981) |
3. | Tax Exempt (Real Property), Volume 2 | (1982-1990) |
JOURNAL OF COURT WARRANTS (1904-1993)
2 Volumes
Arranged by Warrant Number
Contains a record of warrants issued for the court of common pleas showing warrant number, date, payee, amount and purpose, and fund charged.
1. | Auditor’s Court Warrants, Volume 1 | (1904-1950) |
2. | Auditor’s Court Warrants, Volume 2 | (1950-1993) |
JOURNAL OF OUTSTANDING WARRANTS (1964-1978)
2 Volumes
Arranged by Warrant Number
Contains a record of outstanding warrants issued on the county treasury for payments of bills and claims showing date, warrant number, amount, and fund charged.
1. | Record of Outstanding Warrants, Volume 2 | (1964-1975) |
2. | Record of Outstanding Warrants, Volume 3 | (1975-1978) |
JOURNAL OF PAYMENTS INTO THE TREASURY (1904-1967)
4 Volumes
Arranged by Pay-In Number
Contains record of pay-in orders for payment into the county treasury for all funds showing date, number, amount and purpose of order, fund, and taxpayer.
1. | Auditor’s Journal of Payment into the Treasury, Volume 1 | (1904-1909) |
2. | Auditor’s Journal of Payment into the Treasury, Volume 3 | (1916-1922) |
3. | Auditor’s Journal of Payment into the Treasury, Volume 12 | (1962-1967) |
4. | Auditor’s Journal of Payment into the Treasury, Volume 13 | (1967-1967) |
JOURNAL OF WARRANTS ISSUED (JOURNAL OF ORDERS ISSUED) (1820-1967)
18 Volumes
Arranged by Warrant Number
Contains a record of warrants issued on the county treasury for payment of bills and claims approved by the county commissioners showing date, warrant number, amount and purpose, payee, and fund charged. Orders from 1820 to 1832 can be found in Commissioner’s Journal volume 1A.
1. | Commissioners’ Journal, Volume 1A | (1820-1832) |
2. | Order Record | (1832-1838) |
3. | Order Record | (1854-1857) |
4. | Orders Redeemed | (1858-1864) |
5. | Orders Redeemed | (1864-1869) |
6. | Orders Redeemed | (1869-1876) |
7. | Order Record, Volume 1 | (1869-1880) |
8. | Auditor’s Accounts, Volume 2 | (1880-1885) |
9. | Auditor’s Accounts, Volume 3 | (1885-1889) |
10. | Auditor’s Accounts, Volume 4 | (1889-1894) |
11. | Auditor’s Accounts, Volume 5 | (1894-1898) |
12. | Auditor’s Accounts, Volume 6 | (1898-1902) |
13. | Auditor’s Accounts, Volume 7 | (1902-1904) |
14. | Auditor’s Journal of Warrants Issued, Volume 22-A | (1956-1957) |
15. | Auditor’s Journal of Warrants Issued, Volume 23-A | (1959-1959) |
16. | Auditor’s Journal of Warrants Issued, Volume 24 | (1959-1962) |
17. | Auditor’s Journal of Warrants Issued, Volume 25 | (1962-1964) |
18. | Auditor’s Journal of Warrants Issued, Volume 26 | (1965-1967) |
4 Volumes
Arranged Chronologically
Contains record of sales of land and lots for delinquent taxes showing delinquent owner, description of tract or lot, date and amount of sale, to whom sold, delinquent tax, penalties and costs, and total amount due delinquent owner.
1. | Sales of Lands, Volume A | (1820-1829) |
2. | Sales of Land, Volume 2 | (1843-1855) |
3. | Sales of Land, Volume 3 | (1856-1888) |
4. | Delinquent Tax Sale Record, Volume 4 | (1889-1917) |
MISCELLANEOUS COLLECTIONS (1891-1904)
1 Volume
Arranged Chronologically
Contains a record of miscellaneous fees paid into the auditor’s office showing for each, date, receipt number, by whom paid, fund paid into and total amount paid.
1. | Auditor’s Record of Miscellaneous Collections, Volume 1 | (1891-1904) |
OFFICIALS’ OATHS AND BONDS (1823-1933)
1 Volume
Arranged Chronologically by Filing
Contains a copy of surety bonds filed by county officials showing office holder, office, sureties, amounts and conditions of bonds, date approved, and date filed.
1. | Auditor's Record of Bonds, Volume 1 | (1823-1933) |
PAY-INS TO TREASURY RECORDS (1885-1892)
3 Volumes
Arranged Chronologically
Contains orders to pay-in money into the county treasury for all funds showing date, number, amount, purpose of order and from whom money received.
1. | Draft to Pay Money into the Treasury | (1885-1892) |
2. | Pay-In Orders | (1904-1909) |
3. | Pay-In Orders | (1912-1916) |
1 Volume
Arranged Chronologically
Contains voucher and receipt for monthly salary of county employees showing for each: date, employee, position, fund, amount and pay period.
1. | Vouchers and Receipts – Salaries of County Officers | (1907-1913) |
PERSONAL PROPERTY RETURNS (ASSESSORS' RETURNS) (1893-1926)
71 Volumes
Arranged Alphabetically by Taxing District, therein Numerically by Ward and Alphabetically by Property Owner
Contains copy of ward and township assessors’ returns on personal property showing township or ward; post office; number and value of horses, cattle, sheep, hogs, poultry and mules; value of carriages or motor vehicles, household goods, farm machinery, capital and stocks, pianos, dogs, etc.; and total value. This grouping of records is confidential pursuant to ORC 5711.11. Also shows new and destroyed structures to be added or subtracted from the Tax List showing owner, kind of structure, date, property description, value and remarks. This last grouping of records is available for public inspection.
3 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District
Contains lists of the taxing districts and the rate of taxation levied in each district for the given tax year.
1. | Rates of Taxation | (1910-2001) |
2. | Rates of Taxation | (1953-1976) |
3. | Rates of Taxation | (1962-1984) |
REAPPRAISEMENTS (APPRAISEMENT RECORDS) (1825-1949)
189 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Parcel Number
Contains record of reappraisements of real property showing taxing district, parcel number, property owner, original quantity, original proprietor, lot number, acreage, value of lands and buildings, and total valuation for taxation. Volumes from 1846 to 1925 also may contain plat maps.
On February 3, 1825, the Ohio General Assembly completely overhauled the general property tax. The legislature abolished the old system of land classification and established a more “equitable mode of levying the taxes.” All lands and lots were declared the subject of taxation and an assessor was appointed in each county to make a list of all property. This land appraisement was to serve as the basis for the levying of township, county and state taxes. County Boards of Equalization, a precursor to the Board of Revision, were also established to adjust valuations. The legislature over the course of the next one hundred years altered and amended the tax laws and also called for the reappraisement of property. Reappraisements were conducted in 1834, 1840, 1846, 1853, 1859, 1870, 1880, 1890, 1900, 1910, 1925, 1930, 1937, 1943 and 1949.
1. | Appraisement Record | (1825) |
2. | Appraisement Record | (1834) |
3. | Appraisement Record | (1840) |
4. | Appraisement Record | (1846) |
5. | Appraisement Record, District 1 | (1853) |
6. | Appraisement Record, District 2 | (1853) |
7. | Appraisement Record, District 3 | (1853) |
8. | Appraisement Record, District 4 | (1853) |
9. | Appraisement Record, Allen Township | (1859) |
10. | Appraisement Record, Darby Township | (1859) |
11. | Appraisement Record, Dover Township | (1859) |
12. | Appraisement Record, Jackson Township | (1859) |
13. | Appraisement Record, Jerome Township | (1859) |
14. | Appraisement Record, Leesburg Township | (1859) |
15. | Appraisement Record, Liberty Township | (1859) |
16. | Appraisement Record, Millcreek Township | (1859) |
17. | Appraisement Record, Paris Township | (1859) |
18. | Appraisement Record, Taylor Township | (1859) |
19. | Appraisement Record, Union Township | (1859) |
20. | Appraisement Record, Washington Township | (1859) |
21. | Appraisement Record, York Township | (1859) |
22. | Appraisement Record, Allen Township | (1870) |
23. | Appraisement Record, Claibourne Township | (1870) |
24. | Appraisement Record, Darby Township | (1870) |
25. | Appraisement Record, Dover Township | (1870) |
26. | Appraisement Record, Jackson Township | (1870) |
27. | Appraisement Record, Jerome Township | (1870) |
28. | Appraisement Record, Leesburg Township | (1870) |
29. | Appraisement Record, Liberty Township | (1870) |
30. | Appraisement Record, Millcreek Township | (1870) |
31. | Appraisement Record, Paris Township | (1870) |
32. | Appraisement Record, Taylor Township | (1870) |
33. | Appraisement Record, Union Township | (1870) |
34. | Appraisement Record, Washington Township | (1870) |
35. | Appraisement Record, York Township | (1870) |
36. | Appraisement Record, Allen Township | (1880) |
37. | Appraisement Record, Claibourne Township | (1880) |
38. | Appraisement Record, Darby Township | (1880) |
39. | Appraisement Record, Dover Township | (1880) |
40. | Appraisement Record, Jackson Township | (1880) |
41. | Appraisement Record, Jerome Township | (1880) |
42. | Appraisement Record, Leesburg Township | (1880) |
43. | Appraisement Record, Liberty Township | (1880) |
44. | Appraisement Record, Millcreek Township | (1880) |
45. | Appraisement Record, Paris Township | (1880) |
46. | Appraisement Record, Taylor Township | (1880) |
47. | Appraisement Record, Union Township | (1880) |
48. | Appraisement Record, Washington Township | (1880) |
49. | Appraisement Record, York Township | (1880) |
50. | Appraisement Record, Allen Township | (1890) |
51. | Appraisement Record, Claibourne Township | (1890) |
52. | Appraisement Record, Darby Township | (1890) |
53. | Appraisement Record, Dover Township | (1890) |
54. | Appraisement Record, Jackson Township | (1890) |
55. | Appraisement Record, Jerome Township | (1890) |
56. | Appraisement Record, Leesburg Township | (1890) |
57. | Appraisement Record, Millcreek Township | (1890) |
58. | Appraisement Record, Paris Township | (1890) |
59. | Appraisement Record, Taylor Township | (1890) |
60. | Appraisement Record, Union Township | (1890) |
61. | Appraisement Record, Washington Township | (1890) |
62. | Appraisement Record, York Township | (1890) |
63. | Appraisement Record, Allen Township | (1900) |
64. | Appraisement Record, Claibourne Township | (1900) |
65. | Appraisement Record, Darby Township | (1900) |
66. | Appraisement Record, Dover Township | (1900) |
67. | Appraisement Record, Jackson Township | (1900) |
68. | Appraisement Record, Jerome Township | (1900) |
69. | Appraisement Record, Leesburg Township | (1900) |
70. | Appraisement Record, Liberty Township | (1900) |
71. | Appraisement Record, Millcreek Township | (1900) |
72. | Appraisement Record, Paris Township | (1900) |
73. | Appraisement Record, Taylor Township | (1900) |
74. | Appraisement Record, Union Township | (1900) |
75. | Appraisement Record, Washington Township | (1900) |
76. | Appraisement Record, York Township | (1900) |
77. | Appraisement Record, Allen Township | (1910) |
78. | Appraisement Record, Claibourne Township | (1910) |
79. | Appraisement Record, Darby Township | (1910) |
80. | Appraisement Record, Dover Township | (1910) |
81. | Appraisement Record, Jackson Township | (1910) |
82. | Appraisement Record, Jerome Township | (1910) |
83. | Appraisement Record, Leesburg Township | (1910) |
84. | Appraisement Record, Liberty Township | (1910) |
85. | Appraisement Record, Magnetic Springs Village | (1910) |
86. | Appraisement Record, Marysville Village | (1910) |
87. | Appraisement Record, Milford Center Village | (1910) |
88. | Appraisement Record, Millcreek Township | (1910) |
89. | Appraisement Record, Paris Township | (1910) |
90. | Appraisement Record, Plain City Village | (1910) |
91. | Appraisement Record, Richwood, Village | (1910) |
92. | Appraisement Record, Taylor Township | (1910) |
93. | Appraisement Record, Union Township | (1910) |
94. | Appraisement Record, Unionville Center Village | (1910) |
95. | Appraisement Record, Washington Township | (1910) |
96. | Appraisement Record, York Township | (1910) |
97. | Plat & Appraisement Record, Volume 1 Allen Township - Leesburg Township |
(1925) |
98. | Plat & Appraisement Record, Volume 2 Liberty Township - York Township |
(1925) |
99. | Appraisement Record, Allen Township | (1931) |
100. | Appraisement Record, Claibourne Township | (1931) |
101. | Appraisement Record, Dover Township | (1931) |
102. | Appraisement Record, Jackson Township | (1931) |
103. | Appraisement Record, Jerome Township | (1931) |
104. | Appraisement Record, Leesburg Township | (1931) |
105. | Appraisement Record, Liberty Township | (1931) |
106. | Appraisement Record, Magnetic Springs | (1931) |
107. | Appraisement Record, Marysville, Ward 1 | (1931) |
108. | Appraisement Record, Marysville, Ward 2 | (1931) |
109. | Appraisement Record, Marysville, Ward 3 | (1931) |
110. | Appraisement Record, Marysville, Ward 4 | (1931) |
111. | Appraisement Record, Milford Center | (1931) |
112. | Appraisement Record, Millcreek Township | (1931) |
113. | Appraisement Record, Paris Township | (1931) |
114. | Appraisement Record, Plain City | (1931) |
115. | Appraisement Record, Richwood | (1931) |
116. | Appraisement Record, Taylor Township | (1931) |
117. | Appraisement Record, Unionville Center | (1931) |
118. | Appraisement Record, Union Township | (1931) |
119. | Appraisement Record, Washington Township | (1931) |
120. | Appraisement Record, York Township | (1931) |
121. | Appraisement Record, Allen Township | (1937) |
122. | Appraisement Record, Claibourne Township | (1937) |
123. | Appraisement Record, Darby Township | (1937) |
124. | Appraisement Record, Dover Township | (1937) |
125. | Appraisement Record, Jackson Township | (1937) |
126. | Appraisement Record, Jerome Township | (1937) |
127. | Appraisement Record, Leesburg Township | (1937) |
128. | Appraisement Record, Liberty Township | (1937) |
129. | Appraisement Record, Magnetic Springs | (1937) |
130. | Appraisement Record, Marysville, Ward 1 | (1937) |
131. | Appraisement Record, Marysville, Ward 2 | (1937) |
132. | Appraisement Record, Marysville, Ward 3 | (1937) |
133. | Appraisement Record, Marysville, Ward 4 | (1937) |
134. | Appraisement Record, Milford Center | (1937) |
135. | Appraisement Record, Millcreek Township | (1937) |
136. | Appraisement Record, Paris Township | (1937) |
137. | Appraisement Record, Plain City | (1937) |
138. | Appraisement Record, Richwood | (1937) |
139. | Appraisement Record, Taylor Township | (1937) |
140. | Appraisement Record, Union Township | (1937) |
141. | Appraisement Record, Unionville Center | (1937) |
142. | Appraisement Record, Washington Township | (1937) |
143. | Appraisement Record, York Township | (1937) |
144. | Appraisement Record, Allen Township | (1943) |
145. | Appraisement Record, Claibourne Township | (1943) |
146. | Appraisement Record, Darby Township | (1943) |
147. | Appraisement Record, Dover Township | (1943) |
148. | Appraisement Record, Jackson Township | (1943) |
149. | Appraisement Record, Jerome Township | (1943) |
150. | Appraisement Record, Leesburg Township | (1943) |
151. | Appraisement Record, Liberty Township | (1943) |
152. | Appraisement Record, Magnetic Springs | (1943) |
153. | Appraisement Record, Marysville, Ward 1 | (1943) |
154. | Appraisement Record, Marysville, Ward 2 | (1943) |
155. | Appraisement Record, Marysville, Ward 3 | (1943) |
156. | Appraisement Record, Marysville, Ward 4 | (1943) |
157. | Appraisement Record, Milford Center | (1943) |
158. | Appraisement Record, Millcreek Township | (1943) |
159. | Appraisement Record, Paris Township | (1943) |
160. | Appraisement Record, Plain City | (1943) |
161. | Appraisement Record, Richwood | (1943) |
162. | Appraisement Record, Taylor Township | (1943) |
163. | Appraisement Record, Union Township | (1943) |
164. | Appraisement Record, Unionville Center | (1943) |
165. | Appraisement Record, Washington Township | (1943) |
166. | Appraisement Record, York Township | (1943) |
167. | Appraisement Record, Allen Township | (1949) |
168. | Appraisement Record, Claibourne Township | (1949) |
169. | Appraisement Record, Darby Township | (1949) |
170. | Appraisement Record, Dover Township | (1949) |
171. | Appraisement Record, Jackson Township | (1949) |
172. | Appraisement Record, Jerome Township | (1949) |
173. | Appraisement Record, Leesburg Township | (1949) |
174. | Appraisement Record, Liberty Township | (1949) |
175. | Appraisement Record, Magnetic Springs | (1949) |
176. | Appraisement Record, Marysville, Ward 1 | (1949) |
177. | Appraisement Record, Marysville, Ward 2 | (1949) |
178. | Appraisement Record, Marysville, Ward 3 | (1949) |
179. | Appraisement Record, Marysville, Ward 4 | (1949) |
180. | Appraisement Record, Milford Center | (1949) |
181. | Appraisement Record, Millcreek Township | (1949) |
182. | Appraisement Record, Paris Township | (1949) |
183. | Appraisement Record, Plain City | (1949) |
184. | Appraisement Record, Richwood | (1949) |
185. | Appraisement Record, Taylor Township | (1949) |
186. | Appraisement Record, Union Township | (1949) |
187. | Appraisement Record, Unionville Center | (1949) |
188. | Appraisement Record, Washington Township | (1949) |
189. | Appraisement Record, York Township | (1949) |
RELIEF ORDERS – CIVIL WAR (1861-1863)
1 Volume
Arrange Chronologically
Contains a record of orders for disbursement of county funds in Civil War spouses and widows showing recipient, amount of warrant, and date issued.
1. | Day Book | (1861-1863) |
1 Volume
Arranged Chronologically, therein by Road
Contains a record of fees paid to individuals for services rendered on county roads showing for each: road name, date, individuals, capacity served – i.e. road viewer, surveyor, chainman – and fees paid.
1. | Road Fees | (1852-1855) |
2 Volumes
Arranged Chronologically, therein by Road Project
Record of assessments on property for improved roads, showing date of assessment, name and number of road, name of property owner, survey number, acres owned and assessed, estimated coast to each property owner adjoining the road, amounts of total assessment and annual payment.
1. | Road Schedules, Volume 1 | (1912-1919) |
2. | Road Schedules, Volume 2 | (1919-1933) |
ROSTER OF TOWNSHIP OFFICERS (1886-1945)
2 Volumes
Arranged Chronologically by Township
Contains a record of elected township officials showing for each: township, year, name, office, address and remarks.
1. | Roster of Township Officers, Volume 1 | (1886-1919) |
2. | Roster of Township Officers, Volume 3 | (1945-1945) |
5 Volumes
Arranged Chronologically, therein Alphabetically by Political Subdivisions with County
Contains general fund settlements with subdivision, showing for each: balance on hand at beginning of the year, statement of receipts from all sources, expenditures from each fund, debit or credit balance of each fund, and total debit or credit balance remaining at time of settlement.
1. | Settlement Sheets | (1827-1875) |
2. | Abstract Record | (1870-1880) |
3. | Semi-Annual Settlements with County Treasurer, Volume 1 | (1891-1905) |
4. | Semi-Annual Settlements with County Treasurer, Volume 2 | (1906-1910) |
5. | Record of Abstract and Settlements | (1911-1920) |
SETTLEMENTS – SCHOOL FUNDS (1826-1940)
11 Volumes
Arranged Chronologically
Contains a record of settlements with school districts showing school district, date of settlements, an itemized account of receipts and disbursements, warrants outstanding, debit and credit totals, and balance remaining in each fund.
1. | Township Treasurer’s Settlement – School Funds | (1826-1837) |
2. | Township Treasurer’s Settlement | (1843-1865) |
3. | Apportionment of School District Funds | (1854-1855) |
4. | Township Treasurer’s Settlement – School Funds | (1865-1872) |
5. | Township Treasurer’s Settlement – School Funds, Volume 1 | (1872-1886) |
6. | Township Treasurer’s Settlement – School Funds, Volume 2 | (1886-1899) |
7. | Township Treasurer’s Settlement – School Funds, Volume 4 | (1900-1903) |
8. | Auditor’s School Settlements | (1904-1913) |
9. | School Fund Settlements, Volume 2 | (1914-1921) |
10. | School Fund Settlements, Volume 3 | (1922-1922) |
11. | School Settlements | (1923-1940) |
SETTLEMENTS – TOWNSHIPS (1843-1875)
3 Volumes
Arranged Chronologically
Contains general fund settlements with subdivisions within county. Contains general fund settlements with subdivisions, showing for each: balance on hand at beginning of the year, statement of receipts from all sources, expenditures from each fund, debit or credit balance of each fund, and total debit or credit balance remaining at time of settlement.
1. | Township Treasurer’s Settlement | (1843-1865) |
2. | Ledger – Account with Townships | (1857-1859) |
3. | Ledger – Settlement with Townships, Volume 2 | (1869-1875) |
SPECIAL ASSESSMENTS RECORDS (1885-2007)
9 Volumes
Arranged Chronologically, therein Alphabetically by Taxing Districts and Taxpayer.
Contains lists of special assessments for ditches, bridges, sewers, sidewalks, and streets, showing taxing districts, property owners, nature of improvement, lot and parcel number, acreage assessed, assessment, and record of payment.
1. | Lower Fulton Creek | (1885-1885) |
2. | Special Ditch Assessments - Corporation Specials | (1916-1923) |
3. | Special Ditch Assessments | (1923-1968) |
4. | Special Ditch Assessments - Ditch Schedule | (1960-2007) |
5. | Special Assessment Duplicate, Volume 1 | (1917-1918) |
6. | Special Assessment Duplicate, Volume 2 | (1920-1922) |
7. | Special Duplicate | (1936-1938) |
8. | Special Duplicate | (1950-1961) |
9. | Special Assessments | (1985-2005) |
2 Volumes
Arranged Chronologically, therein Alphabetically by Taxing Divisions
Contains auditor’s record of tax levies for political subdivisions within the county showing for year of levy, taxing district, estimated requirements for the coming year, and tax to be levied.
1. | Register of Tax Levies, Volume 1 | (1890-1896) |
2. | Register of Tax Levies, Volume 1 | (1897-1903) |
TAX LISTS – CIGARETTE (1895-1995)
3 Volumes
Arranged by License Number
Contains duplicate record of cigarette sales taxes showing licensee, address, license number, owner of real estate, assessment, date paid and license issued.
1. | Auditor's Cigarette Tax Duplicate | (1895-1929) |
2. | Auditor's Cigarette Tax Duplicate | (1930-1948) |
3. | Auditor’s Cigarette Duplicate | (1983-1995) |
TAX LISTS – DELINQUENT PERSONAL (CHATTEL) (1876-1991)
18 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Taxpayer
Contains lists of persons owing delinquent personal property taxes showing for each: years, name and address of property owner, tax and penalties, and total amount due. See the Treasurer’s section for Delinquent Personal from 1853 to 1882.
1. | Delinquent Chattel Duplicate | (1876-1878) |
2. | Delinquent Chattel Duplicate | (1884) |
3. | Delinquent Chattel Duplicate | (1885) |
4. | Auditor’s Delinquent Chattel Duplicate | (1893) |
5. | Auditor’s Delinquent Chattel Duplicate | (1894) |
6. | Auditor’s Delinquent Chattel Duplicate | (1895) |
7. | Auditor’s Delinquent Chattel Duplicate | (1896) |
8. | Auditor’s Delinquent Chattel Duplicate | (1897) |
9. | Auditor’s Delinquent Chattel Duplicate | (1898) |
10. | Auditor’s Delinquent Chattel Duplicate | (1899) |
11. | Auditor’s Delinquent Chattel Duplicate | (1900-1901) |
12. | Auditor’s Delinquent Personal | (1902) |
13. | Auditor’s Delinquent Personal | (1904) |
14. | Auditor’s Delinquent Personal Tax List, Volume 1 | (1905-1906) |
15. | Auditor’s Delinquent Personal Tax List, Volume 2 | (1907-1908) |
16. | Auditor’s Delinquent Personal Tax List, Volume 3 | (1909-1910) |
17. | Auditor’s Delinquent Personal | (1914) |
18. | Auditor’s Delinquent Personal | (1963-1991) |
TAX LISTS – DELINQUENT REAL ESTATE (1857-1984)
5 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Taxpayer
Contains lists of delinquent taxes assessed against real property within the county, showing property owner, survey number, original quantity, original proprietor, acreage, value, delinquent tax, penalty, and total amount due. See the Treasurer’s section for Delinquent Real Estate from 1853 to 1882.
1. | Delinquent Land Tax Real Lists | (1857-1864) |
2. | Delinquent Ditch & Special Tax Lists | (1911-1933) |
3. | Delinquent Road Tax Lists | (1912-1936) |
4. | Auditor’s Delinquent Land Tax Lists | (1933-1980) |
5. | Auditor’s Delinquent Land Tax Lists | (1984-1984) |
38 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Property Owners
Contains a record of special assessment for improved ditches showing year, property owner, taxing district, value, amount of tax and date paid. See Treasurer’s section for Ditch Duplicate from 1880.
1. | Special Ditch Duplicate | (1883) |
2. | Special Ditch Duplicate | (1884) |
3. | Special Ditch Duplicate | (1885) |
4. | Special Ditch Duplicate | (1886) |
5. | Special Ditch Duplicate | (1887) |
6. | Special Ditch Duplicate | (1888) |
7. | Special Ditch Duplicate | (1889) |
8. | Special Ditch Duplicate | (1890) |
9. | Special Ditch Duplicate | (1891) |
10. | Special Ditch Duplicate | (1892) |
11. | Special Ditch Duplicate | (1893) |
12. | Special Ditch Duplicate | (1894) |
13. | Ditch Duplicate | (1895) |
14. | Ditch Duplicate | (1896) |
15. | Ditch Duplicate | (1897) |
16. | Ditch Duplicate | (1898) |
17. | Ditch Duplicate | (1899) |
18. | Ditch Duplicate | (1900) |
19. | Ditch Duplicate | (1901) |
20. | Ditch Duplicate | (1902) |
21. | Ditch Duplicate | (1903) |
22. | Ditch Duplicate | (1904) |
23. | Ditch Duplicate | (1905) |
24. | Ditch Duplicate | (1906) |
25. | Ditch Duplicate | (1907) |
26. | Ditch Duplicate | (1908) |
27. | Ditch Duplicate | (1909) |
28. | Ditch Duplicate | (1910) |
29. | Ditch Duplicate | (1911) |
30. | Ditch Duplicate | (1912) |
31. | Ditch Duplicate | (1913) |
32. | Ditch Duplicate | (1914) |
33. | Ditch Duplicate | (1915) |
34. | Ditch Duplicate | (1916) |
35. | Ditch Duplicate | (1917-1918) |
36. | Ditch Duplicate | (1919-1922) |
37. | Ditch Duplicate | (1923-1925) |
38. | Ditch Duplicate | (1929-1931) |
1 Volume
Arranged Chronologically, therein Alphabetically by Taxing District and Taxpayer
Contains lists of persons owing special dog tax showing for each: owners’ name, number of dogs, value, special tax valuation, and total tax.
1. | Dog Tax List, Volume 1 | (1878-1878) |
TAX LISTS – FREE TURNPIKE (1867-1884)
3 Volumes
Arranged by Number Turnpike, therein Alphabetically by Property Owners
Contains a record of assessments for the construction and maintenance of free turnpikes and roads, showing year of assessment, name and number of road, property owners, taxing district, description and location of property, acreage, lot number, and assessment.
1. | Turnpike Duplicate, Volume A | (1867-1867) |
2. | Free Turnpike Duplicate | (1876-1878) |
3. | Free Turnpike Duplicate | (1879-1884) |
TAX LISTS – GRAVEL ROAD (1872-1928)
34 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Property Owners
Contains a record of special assessment for improved roads showing year, property owner, taxing district, value, amount of tax and date paid. See the Treasurer’s section for Gravel Road Duplicates from 1870 to 1871.
1. | Gravel Road Duplicate | (1872) |
2. | Gravel Road Duplicate | (1873) |
3. | Gravel Road Duplicate | (1874) |
4. | Gravel Road Duplicate | (1875) |
5. | Gravel Road Duplicate | (1876) |
6. | Gravel Road Duplicate | (1877) |
7. | Gravel Road Duplicate | (1878) |
8. | Gravel Road Duplicate | (1879) |
9. | Gravel Road Duplicate | (1880) |
10. | Gravel Road Duplicate | (1881) |
11. | Gravel Road Duplicate | (1882) |
12. | Gravel Road Duplicate | (1883) |
13. | Gravel Road Duplicate | (1884) |
14. | Gravel Road Duplicate | (1885) |
15. | Gravel Road Duplicate | (1886) |
16. | Gravel Road Duplicate | (1887-1889) |
17. | Gravel Road Duplicate | (1890-1895) |
18. | Gravel Road Duplicate | (1896-1903) |
19. | Gravel Road Duplicate | (1904-1907) |
20. | Gravel Road Duplicate | (1908-1910) |
21. | Gravel Road Duplicate | (1911) |
22. | Gravel Road Duplicate | (1912) |
23. | Gravel Road Duplicate | (1913) |
24. | Gravel Road Duplicate | (1914) |
25. | Gravel Road Duplicate | (1915) |
26. | Gravel Road Duplicate | (1916) |
27. | Gravel Road Duplicate | (1917) |
28. | Gravel Road Duplicate | (1918) |
29. | Gravel Road Duplicate | (1919) |
30. | Gravel Road Duplicate | (1920) |
31. | Gravel Road Duplicate | (1922) |
32. | Gravel Road Duplicate | (1923) |
33. | Gravel Road Duplicate | (1924) |
34. | Gravel Road Duplicate | (1928) |
TAX LISTS – LIQUOR (1883-1930)
3 Volumes
Arranged Chronologically by License Number
Contains duplicate of liquor sales tax assessments showing licensee, business address, license number, owner of real estate, description of real estate, and license fee.
In the 1870s and 1880s the temperance movement progressively became a more and more important social reform program in Ohio. These pressures led to the Ohio General Assembly passing the “Pond Law” in March 1882, which placed a tax on saloons. In order to sell liquor a saloon had to pay a tax of $100 to $300 a year, based on the population of the community. In addition, the law required each saloon to pay a bond of $1,000 to guarantee payment of the tax. Two months after the law’s passage the Ohio Supreme Court declared it unconstitutional based on the fact that the tax was a license.
The legislature responded to this by passing the “Scott Law” on April 17, 1883. This law assessed a flat tax of $200 a year on saloons selling whisky and a tax of $100 a year on those selling only beer and wine. The law also placed a lien on the property where the liquor was sold to ensure payment of the tax. The law was initially ruled constitutional, but after the election to the bench of a “pro-liquor” justice the law was ruled unconstitutional in October 1884 by a 3-2 vote. The court’s reasoning being the same as before that the law “is in effect a license law”.
On May 14, 1886, the Ohio General Assembly passed an act “providing against the evils resulting from the traffic in intoxicating liquors”. The ruling against the “Scott Law” was “never accepted as sound law”, so the General Assembly “substantially re-enacted the law” in new form. This law was known as the “Dow Law”. The differences being that the law provided a “local option clause” for municipalities and closed the saloons on Sundays. On December 17, 1886, in a 3-2 vote the Ohio Supreme Court held the law to be constitutional. All other judicial attempts to overturn the law were subsequently defeated. In 1888, the tax was raised to $250 for those establishments selling whiskey, while those selling only beer and wine was raised to $125. The tax was raised to $350 in 1896 and did away with the different rate structure between whiskey, wine and beer. It stated in revised statutes section 4364:
upon the business of trafficking in spirituous, vinous, malt, or any intoxicating liquors, there shall be assessed, yearly, and shall be paid into the county treasury, as herein after provided, by every person, corporation, or co-partnership engaged therein, and for each place where such business is carried on by or for such person, corporation or co-partnership, the sum of three hundred and fifty dollars.
In 1906, the tax rate was raised to $1,000 per year.
United State Supreme Court Chief Justice John Marshall in the famous case McCulloch v. Maryland wrote “the power to tax involves the power to destroy” and, so it was with the tax on saloons. In 1886, when the “Scott Law” was passed the first tax assessment in Union County found 30 liquor establishments in the county all of which sold only beer and wine; a number that held steady until the tax was raised to $1,000 per year. Then it began to drop precipitously until by 1908 there were only 17 left in the county.
It was in that year on March 5, that the General Assembly granted the power of “local option in counties” when “thirty-five per cent. of the qualified electors” petitioned “the county commissioners or any common pleas judge” in the county. On September 9, 1908, 3,413 citizens of Union County presented a petition to Union County Common Pleas Court Judge John M. Brodrick to “order a special election…to ascertain the will of the voters of said County whether the sale of intoxicating liquors as a beverage shall be prohibited”. The Judge accepted the petition and on Monday, October 5, 1908, the special election was held in Union County. With a vote of 3,736 to 1,937, Union County went dry. The saloons all closed for business by November 4 of that year.
Ohio voters in 1914 approved a constitutional amendment granting home rule to municipalities on “intoxicating liquors”. Subsequently, both Marysville and Richwood allowed the reestablishment of saloons in both communities. Richwood voted on the issue on January 12, 1915, and in a vote of 269 to 268 the “drys” won the election. This result was challenged by former saloon owner Carl Allgower. The Union County Probate Court, hearing the appeal, adjusted the vote total to 267 to 263 still giving the “drys” the victory. The Common Pleas Court affirmed the Probate Court decision. The Court of Appeals reversed the two lower court decisions and corrected the results to 267 for the “drys” and 268 for the “wets”, allowing liquor to be sold once again in Richwood. On January 30, 1917, the Ohio Supreme Court reversed the Court of Appeals and affirmed the decisions of the Probate and Common Pleas Courts, once again making Richwood a dry community.
Ohio voters were asked in 1914, 1915 and 1917 to approve Ohio constitutional amendments to prohibit “intoxicating liquors”, but all three measurers were defeated. Finally, on November 5, 1918, Ohio voters approved state-wide prohibition. This was followed by the approval of national prohibition on January 16, 1919, with the passage of the Eighteenth Amendment to the United States Constitution. The 8 remaining liquor establishments in Marysville all closed shortly thereafter and remained so until the repeal of the prohibition on December 5, 1933, when the Twenty-First Amendment was ratified.
1. | Traffic in Intoxication Liquors | (1883-1901) |
2. | Auditor's Liquor Assessment Duplicate | (1902-1903) |
3. | Auditor's Liquor Assessment Duplicate | (1904-1930) |
TAX LISTS – PERSONAL (CHATTEL) (1826-1991)
59 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Taxpayer
Contains lists of persons owing personal property tax showing for each year: property value, tax assessment, penalty, and tax due. Tax lists not specifically enumerated here can be found with the real estate tax lists – i.e. personal property lists prior to 1851 and post 1911.
On February 3, 1825, the Ohio General Assembly passed “An act establishing an equitable mode of levying the taxes of this state.” This act taxed horses at a fixed rate of $40 per head, cattle at a fixed rate of $8 per head, and pleasure carriages valued over $100 and took effect for the tax year 1826. This taxing method resulted in instituting a tax system whereby all residents in the county owning horses, cattle and/or a pleasure carriage had to pay a tax on them; thus creating an annual list of individuals residing in the county, as long as they were subject to the tax.
A “General Property Tax Law” was passed on March 2, 1846, also known as the “Kelly Law,” in the namesake of bills creator Alfred Kelly. This law expanded the chattel tax beyond just horses, cattle and pleasure carriages, to “every tangible thing, being the subject of ownership, whether animate or inanimate.” Horses, cattle, mules, sheep, hogs, pleasure carriages, gold or silver watches and pianos were the special object of taxation. Objects that were exempt included household goods valued under a total of one hundred dollars, food, farming implements, mechanics’ tools and one cow, eight sheep, and four hogs unless the owner had other property worth over one hundred dollars. Exemptions and tax rates changed many times over in the proceeding decades, but this basic tax structure, which taxed “personal property,” through various variations lasted until 1931. Afterwards only the personal property- i.e. equipment and assets – of businesses valued over a certain value were taxed.
1. | Chattel Duplicate | (1854) |
2. | Chattel Duplicate | (1855) |
3. | Chattel Duplicate | (1856) |
4. | Chattel Duplicate | (1857) |
5. | Chattel Duplicate | (1858) |
6. | Chattel Duplicate | (1859) |
7. | Chattel Duplicate | (1860) |
8. | Chattel Duplicate | (1861) |
9. | Chattel Duplicate | (1862) |
10. | Chattel Duplicate | (1863) |
11. | Chattel Duplicate | (1864) |
12. | Chattel Duplicate | (1865) |
13. | Chattel Duplicate | (1866) |
14. | Chattel Duplicate | (1867) |
15. | Chattel Duplicate | (1868) |
16. | Chattel Duplicate | (1869) |
17. | Chattel Duplicate | (1870) |
18. | Chattel Duplicate | (1871) |
19. | Chattel Duplicate | (1872) |
20. | Chattel Duplicate | (1873) |
21. | Personal Duplicate | (1874) |
22. | Personal Duplicate | (1875) |
23. | Personal Duplicate | (1876) |
24. | Personal Duplicate | (1877) |
25. | Personal Duplicate | (1878) |
26. | Chattel Duplicate | (1879) |
27. | Chattel Duplicate | (1880) |
28. | Chattel Duplicate | (1881) |
29. | Chattel Duplicate | (1882) |
30. | Chattel Duplicate | (1883) |
31. | Chattel Duplicate | (1884) |
32. | Chattel Duplicate | (1885) |
33. | Chattel Duplicate | (1886) |
34. | Chattel Duplicate | (1887) |
35. | Chattel Duplicate | (1888) |
36. | Chattel Duplicate | (1889) |
37. | Chattel Duplicate | (1890) |
38. | Chattel Duplicate | (1891) |
39. | Chattel Duplicate | (1892) |
40. | Chattel Duplicate | (1893) |
41. | Chattel Duplicate | (1894) |
42. | Chattel Duplicate | (1895) |
43. | Personal Duplicate | (1896) |
44. | Personal Duplicate | (1897) |
45. | Personal Duplicate | (1898) |
46. | Personal Duplicate | (1899) |
47. | Personal Duplicate | (1900) |
48. | Personal Duplicate | (1901) |
49. | Personal Duplicate | (1902) |
50. | Personal Duplicate | (1903) |
51. | Personal Duplicate | (1904) |
52. | Personal Duplicate | (1905) |
53. | Personal Duplicate | (1906) |
54. | Personal Duplicate | (1907) |
55. | Personal Duplicate | (1908) |
56. | Personal Duplicate | (1909) |
57. | Personal Duplicate | (1910) |
58. | Personal Duplicate | (1911) |
59. | General Personal Tax List | (1989-1991) |
.
TAX LISTS – REAL ESTATE (1820-2023)
421 Volumes
Arranged Chronologically, therein alphabetically by Taxing District and Taxpayer
Contains lists of taxes assessed against real property within the county showing property owner, township, water course, original proprietor and quantity, acreage, parcel number, value of property, tax and whether delinquent. Also contains a record of special assessments showing nature of public improvement and amount of assessment and record of exempted real property. Tax lists prior to 1851 and post 1911 also contain the personal property tax list. Real estate tax lists post 1992 can be found in the auditor’s office.
The first taxes levied on land in Ohio began in 1795, during territorial times, when an act entitled, “An act for raising county rates and levies” was proclaimed by the governing council. On April 16, 1803, the first act under statehood in regards to levying a property tax was passed. This law was further modified under acts passed in 1805, 1816 and 1824, but the essence of the original law remained the same. The law divided lands into three classes and fixed the rate of taxation for each class. A differentiation was held between resident proprietors and non-resident proprietors, which was duly noted on the Tax List.
On February 3, 1825, the state legislature, feeling the effects of the “general property tax craze” that was sweeping throughout the United States, passed an act entitled “An act establishing an equitable mode of levying taxes in this state,” also known as a “general property tax.” The act declared, in short, that all real property, should be charged with a yearly tax and that all property was to be appraised at its true value. This law was overhauled by the “Kelley Law” of 1846 and further major revisions were made in 1852, 1859 and 1878. Today the property tax continues to be a chief source of state and local government revenue. Commencing with the 2012 Tax List, the tax list is only maintained in electronic and microfilm formats.
1. | Tax List | (1820-1823) |
2. | Tax List | (1824-1826) |
3. | Tax List | (1827) |
4. | Tax List | (1828) |
5. | Tax List | (1829) |
6. | Tax List | (1830) |
7. | Tax List | (1831) |
8. | Tax List | (1832-1833) |
9. | Tax List | (1834-1835) |
10. | Tax List | (1836-1837) |
11. | Tax List | (1838-1839) |
12. | Tax List | (1840) |
13. | Tax List | (1841) |
14. | Tax List | (1842-1843) |
15. | Tax List | (1844-1845) |
16. | Tax List | (1846-1847) |
17. | Tax List | (1848) |
18. | Tax List | (1849) |
19. | Tax List | (1850) |
20. | Tax List | (1851) |
21. | Tax List | (1852) |
22. | Tax List | (1853) |
23. | Tax List | (1854) |
24. | Tax List | (1855) |
25. | Tax List | (1856) |
26. | Tax List | (1857) |
27. | Tax List | (1858) |
28. | Tax List | (1859) |
29. | Tax List | (1860) |
30. | Tax List | (1861) |
31. | Tax List | (1862) |
32. | Tax List | (1863) |
33. | Tax List | (1864) |
34. | Tax List | (1865) |
35. | Tax List | (1866) |
36. | Tax List | (1867) |
37. | Tax List | (1868) |
38. | Tax List | (1869) |
39. | Tax List | (1870) |
40. | Tax List | (1871) |
41. | Tax List | (1872) |
42. | Tax List | (1873) |
43. | Tax List | (1874) |
44. | Tax List | (1875) |
45. | Tax List | (1876) |
46. | Tax List | (1877) |
47. | Tax List | (1878) |
48. | Tax List | (1879) |
49. | Tax List | (1880) |
50. | Tax List | (1881) |
51. | Tax List | (1882) |
52. | Tax List | (1883) |
53. | Tax List | (1884) |
54. | Tax List | (1885) |
55. | Tax List | (1886) |
56. | Tax List | (1887) |
57. | Tax List | (1888) |
58. | Tax List | (1889) |
59. | Tax List | (1890) |
60. | Tax List | (1891) |
61. | Tax List | (1892) |
62. | Tax List | (1893) |
63. | Tax List | (1894) |
64. | Tax List | (1895) |
65. | Tax List | (1896) |
66. | Tax List | (1897) |
67. | Tax List | (1898) |
68. | Tax List | (1899) |
69. | Tax List | (1900) |
70. | Tax List | (1901) |
71. | Tax List | (1902) |
72. | Tax List | (1903) |
73. | Tax List | (1904) |
74. | Tax List | (1905) |
75. | Tax List | (1906) |
76. | Tax List, Volume 1 | (1907) |
77. | Tax List, Volume 2 | (1907) |
78. | Tax List, Volume 1 | (1908) |
79. | Tax List, Volume 2 | (1908) |
80. | Tax List, Volume 1 | (1909) |
81. | Tax List, Volume 2 | (1909) |
82. | Tax List, Volume 1 | (1910) |
83. | Tax List, Volume 2 | (1910) |
84. | Tax List, Volume 1 | (1911) |
85. | Tax List, Volume 2 | (1911) |
86. | Tax List, Volume 1 | (1912) |
87. | Tax List, Volume 2 | (1912) |
88. | Tax List, Volume 1 | (1913) |
89. | Tax List, Volume 2 | (1913) |
90. | Tax List, Volume 1 | (1914) |
91. | Tax List, Volume 2 | (1914) |
92. | Tax List, Volume 1 | (1915) |
93. | Tax List, Volume 2 | (1915) |
94. | Tax List, Volume 1 | (1916) |
95. | Tax List, Volume 2 | (1916) |
96. | Tax List, Volume 1 | (1917) |
97. | Tax List, Volume 2 | (1917) |
98. | Tax List, Volume 1 | (1918) |
99. | Tax List, Volume 2 | (1918) |
100. | Tax List, Volume 1 | (1919) |
101. | Tax List, Volume 2 | (1919) |
102. | Tax List, Volume 1 | (1920) |
103. | Tax List, Volume 2 | (1920) |
104. | Tax List, Volume 1 | (1921) |
105. | Tax List, Volume 2 | (1921) |
106. | Tax List, Volume 1 | (1922) |
107. | Tax List, Volume 2 | (1922) |
108. | Tax List, Volume 1 | (1923) |
109. | Tax List, Volume 2 | (1923) |
110. | Tax List, Volume 1 | (1924) |
111. | Tax List, Volume 2 | (1924) |
112. | Tax List, Volume 1 | (1925) |
113. | Tax List, Volume 2 | (1925) |
114. | Tax List, Volume 1 | (1926) |
115. | Tax List, Volume 2 | (1926) |
116. | Tax List, Volume 1 | (1927) |
117. | Tax List, Volume 2 | (1927) |
118. | Tax List, Volume 1 | (1928) |
119. | Tax List, Volume 2 | (1928) |
120. | Tax List, Volume 1 | (1929) |
121. | Tax List, Volume 2 | (1929) |
122. | Tax List, Volume 1 | (1930) |
123. | Tax List, Volume 2 | (1930) |
124. | Tax List, Volume 1 | (1931) |
125. | Tax List, Volume 2 | (1931) |
126. | Tax List, Volume 1 | (1932) |
127. | Tax List, Volume 2 | (1932) |
128. | Tax List, Volume 1 | (1933) |
129. | Tax List, Volume 2 | (1933) |
130. | Tax List, Volume 1 | (1934) |
131. | Tax List, Volume 2 | (1934) |
132. | Tax List, Volume 1 | (1935) |
133. | Tax List, Volume 2 | (1935) |
134. | Tax List, Volume 1 | (1936) |
135. | Tax List, Volume 2 | (1936) |
136. | Tax List, Volume 1 | (1937) |
137. | Tax List, Volume 2 | (1937) |
138. | Tax List, Volume 1 | (1938) |
139. | Tax List, Volume 2 | (1938) |
140. | Tax List, Volume 1 | (1939) |
141. | Tax List, Volume 2 | (1939) |
142. | Tax List, Volume 1 | (1940) |
143. | Tax List, Volume 2 | (1940) |
144. | Tax List, Volume 1 | (1941) |
145. | Tax List, Volume 2 | (1941) |
146. | Tax List, Volume 1 | (1942) |
147. | Tax List, Volume 2 | (1942) |
148. | Tax List, Volume 1 | (1943) |
149. | Tax List, Volume 2 | (1943) |
150. | Tax List, Volume 1 | (1944) |
151. | Tax List, Volume 2 | (1944) |
152. | Tax List, Volume 1 | (1945) |
153. | Tax List, Volume 2 | (1945) |
154. | Tax List, Volume 1 | (1946) |
155. | Tax List, Volume 2 | (1946) |
156. | Tax List, Volume 1 | (1947) |
157. | Tax List, Volume 2 | (1947) |
158. | Tax List, Volume 1 | (1948) |
159. | Tax List, Volume 2 | (1948) |
160. | Tax List, Volume 1 | (1949) |
161. | Tax List, Volume 2 | (1949) |
162. | Tax List, Volume 1 | (1950) |
163. | Tax List, Volume 2 | (1950) |
164. | Tax List, Volume 1 | (1951) |
165. | Tax List, Volume 2 | (1951) |
166. | Tax List, Volume 1 | (1952) |
167. | Tax List, Volume 2 | (1952) |
168. | Tax List, Volume 1 | (1953) |
169. | Tax List, Volume 2 | (1953) |
170. | Tax List, Volume 1 | (1954) |
171. | Tax List, Volume 2 | (1954) |
172. | Tax List, Volume 1 | (1955) |
173. | Tax List, Volume 2 | (1955) |
174. | Tax List, Volume 1 | (1956) |
175. | Tax List, Volume 2 | (1956) |
176. | Tax List, Volume 1 | (1957) |
177. | Tax List, Volume 2 | (1957) |
178. | Tax List, Volume 1 | (1958) |
179. | Tax List, Volume 2 | (1958) |
180. | Tax List, Volume 1 | (1959) |
181. | Tax List, Volume 2 | (1959) |
182. | Tax List, Volume 1 | (1960) |
183. | Tax List, Volume 2 | (1960) |
184. | Tax List, Volume 1 | (1961) |
185. | Tax List, Volume 2 | (1961) |
186. | Tax List, Volume 1 | (1962) |
187. | Tax List, Volume 2 | (1962) |
188. | Tax List, Volume 1 | (1963) |
189. | Tax List, Volume 2 | (1963) |
190. | Tax List, Volume 1 | (1964) |
191. | Tax List, Volume 2 | (1964) |
192. | Tax List, Volume 1 | (1965) |
193. | Tax List, Volume 2 | (1965) |
194. | Tax List, Volume 1 | (1966) |
195. | Tax List, Volume 2 | (1966) |
196. | Tax List, Volume 1 | (1967) |
197. | Tax List, Volume 2 | (1967) |
198. | Tax List, Volume 1 | (1968) |
199. | Tax List, Volume 2 | (1968) |
200. | Tax List, Volume 1 | (1969) |
201. | Tax List, Volume 2 | (1969) |
202. | Tax List, Volume 1 | (1970) |
203. | Tax List, Volume 2 | (1970) |
204. | Tax List, Volume 1 | (1971) |
205. | Tax List, Volume 2 | (1971) |
206. | Tax List, Volume 1 | (1972) |
207. | Tax List, Volume 2 | (1972) |
208. | Tax List, Volume 1 | (1973) |
209. | Tax List, Volume 2 | (1973) |
210. | Tax List, Volume 1 | (1974) |
211. | Tax List, Volume 2 | (1974) |
212. | Tax List, Volume 1 | (1975) |
213. | Tax List, Volume 2 | (1975) |
214. | Tax List, Volume 1 | (1976) |
215. | Tax List, Volume 2 | (1976) |
216. | Tax List, Volume 1 | (1977) |
217. | Tax List, Volume 2 | (1977) |
218. | Tax List, Volume 3 | (1977) |
219. | Tax List, Volume 1 | (1978) |
220. | Tax List, Volume 2 | (1978) |
221. | Tax List, Volume 3 | (1978) |
222. | Tax List, Volume 1 | (1979) |
223. | Tax List, Volume 2 | (1979) |
224. | Tax List, Volume 3 | (1979) |
225. | Tax List, Volume 1 | (1980) |
226. | Tax List, Volume 2 | (1980) |
227. | Tax List, Volume 3 | (1980) |
228. | Tax List, Volume 1 | (1981) |
229. | Tax List, Volume 2 | (1981) |
230. | Tax List, Volume 3 | (1981) |
231. | Tax List, Volume 1 | (1982) |
232. | Tax List, Volume 2 | (1982) |
233. | Tax List, Volume 3 | (1982) |
234. | Tax List, Volume 4 | (1982) |
235. | Tax List, Volume 1 | (1983) |
236. | Tax List, Volume 2 | (1983) |
237. | Tax List, Volume 3 | (1983) |
238. | Tax List, Volume 4 | (1983) |
239. | Tax List, Volume 5 | (1983) |
240. | Tax List, Volume 1 | (1984) |
241. | Tax List, Volume 2 | (1984) |
242. | Tax List, Volume 3 | (1984) |
243. | Tax List, Volume 4 | (1984) |
244. | Tax List, Volume 5 | (1984) |
245. | Tax List, Volume 1 | (1985) |
246. | Tax List, Volume 2 | (1985) |
247. | Tax List, Volume 3 | (1985) |
248. | Tax List, Volume 4 | (1985) |
249. | Tax List, Volume 5 | (1985) |
250. | Tax List, Volume 1 | (1986) |
251. | Tax List, Volume 2 | (1986) |
252. | Tax List, Volume 3 | (1986) |
253. | Tax List, Volume 4 | (1986) |
254. | Tax List, Volume 5 | (1986) |
255. | Tax List, Volume 1 | (1987) |
256. | Tax List, Volume 2 | (1987) |
257. | Tax List, Volume 3 | (1987) |
258. | Tax List, Volume 4 | (1987) |
259. | Tax List, Volume 5 | (1987) |
260. | Tax List, Volume 1 | (1988) |
261. | Tax List, Volume 2 | (1988) |
262. | Tax List, Volume 3 | (1988) |
263. | Tax List, Volume 4 | (1988) |
264. | Tax List, Volume 5 | (1988) |
265. | Tax List, Volume 1 | (1989) |
266. | Tax List, Volume 2 | (1989) |
267. | Tax List, Volume 3 | (1989) |
268. | Tax List, Volume 4 | (1989) |
269. | Tax List, Volume 5 | (1989) |
270. | Tax List, Volume 1 | (1990) |
271. | Tax List, Volume 2 | (1990) |
272. | Tax List, Volume 3 | (1990) |
273. | Tax List, Volume 4 | (1990) |
274. | Tax List, Volume 5 | (1990) |
275. | Tax List, Volume 1 | (1991) |
276. | Tax List, Volume 2 | (1991) |
277. | Tax List, Volume 3 | (1991) |
278. | Tax List, Volume 4 | (1991) |
279. | Tax List, Volume 5 | (1991) |
280. | Tax List, Volume 1 | (1992) |
281. | Tax List, Volume 2 | (1992) |
282. | Tax List, Volume 3 | (1992) |
283. | Tax List, Volume 4 | (1992) |
284. | Tax List, Volume 5 | (1992) |
285. | Tax List, Volume 1 | (1992) |
286. | Tax List, Volume 2 | (1992) |
287. | Tax List, Volume 3 | (1992) |
288. | Tax List, Volume 4 | (1992) |
289. | Tax List, Volume 5 | (1992) |
290. | Tax List, Volume 6 | (1992) |
291. | Tax List, Volume 7 | (1992) |
292. | Tax List, Volume 8 | (1992) |
293. | Tax List, Volume 9 | (1992) |
294. | Tax List, Volume 1 | (1993) |
295. | Tax List, Volume 2 | (1993) |
296. | Tax List, Volume 3 | (1993) |
297. | Tax List, Volume 4 | (1993) |
298. | Tax List, Volume 5 | (1993) |
299. | Tax List, Volume 1 | (1994) |
300. | Tax List, Volume 2 | (1994) |
301. | Tax List, Volume 3 | (1994) |
302. | Tax List, Volume 4 | (1994) |
303. | Tax List, Volume 5 | (1994) |
304. | Tax List, Volume 1 | (1995) |
305. | Tax List, Volume 2 | (1995) |
306. | Tax List, Volume 3 | (1995) |
307. | Tax List, Volume 4 | (1995) |
308. | Tax List, Volume 5 | (1995) |
309. | Tax List, Volume 1 | (1996) |
310. | Tax List, Volume 2 | (1996) |
311. | Tax List, Volume 3 | (1996) |
312. | Tax List, Volume 4 | (1996) |
313. | Tax List, Volume 5 | (1996) |
314. | Tax List, Volume 1 | (1997) |
315. | Tax List, Volume 2 | (1997) |
316. | Tax List, Volume 3 | (1997) |
317. | Tax List, Volume 4 | (1997) |
318. | Tax List, Volume 5 | (1997) |
319. | Tax List, Volume 1 | (1998) |
320. | Tax List, Volume 2 | (1998) |
321. | Tax List, Volume 3 | (1998) |
322. | Tax List, Volume 4 | (1998) |
323. | Tax List, Volume 5 | (1998) |
324. | Tax List, Volume 1 | (1999) |
325. | Tax List, Volume 2 | (1999) |
326. | Tax List, Volume 3 | (1999) |
327. | Tax List, Volume 4 | (1999) |
328. | Tax List, Volume 5 | (1999) |
329. | Tax List, Volume 1 | (2000) |
330. | Tax List, Volume 2 | (2000) |
331. | Tax List, Volume 3 | (2000) |
332. | Tax List, Volume 4 | (2000) |
333. | Tax List, Volume 5 | (2000) |
334. | Tax List, Volume 1 | (2001) |
335. | Tax List, Volume 2 | (2001) |
336. | Tax List, Volume 3 | (2001) |
337. | Tax List, Volume 4 | (2001) |
338. | Tax List, Volume 5 | (2001) |
339. | Tax List, Volume 1 | (2002) |
340. | Tax List, Volume 2 | (2002) |
341. | Tax List, Volume 3 | (2002) |
342. | Tax List, Volume 4 | (2002) |
343. | Tax List, Volume 5 | (2002) |
344. | Tax List, Volume 1 | (2003) |
345. | Tax List, Volume 2 | (2003) |
346. | Tax List, Volume 3 | (2003) |
347. | Tax List, Volume 4 | (2003) |
348. | Tax List, Volume 5 | (2003) |
349. | Tax List, Volume 1 | (2004) |
350. | Tax List, Volume 2 | (2004) |
351. | Tax List, Volume 3 | (2004) |
352. | Tax List, Volume 4 | (2004) |
353. | Tax List, Volume 5 | (2004) |
354. | Tax List, Volume 1 | (2005) |
355. | Tax List, Volume 2 | (2005) |
356. | Tax List, Volume 3 | (2005) |
357. | Tax List, Volume 4 | (2005) |
358. | Tax List, Volume 5 | (2005) |
359. | Tax List, Volume 6 | (2005) |
360. | Tax List, Volume 1 | (2006) |
361. | Tax List, Volume 2 | (2006) |
362. | Tax List, Volume 3 | (2006) |
363. | Tax List, Volume 4 | (2006) |
364. | Tax List, Volume 5 | (2006) |
365. | Tax List, Volume 6 | (2006) |
366. | Tax List, Volume 1 | (2007) |
367. | Tax List, Volume 2 | (2007) |
368. | Tax List, Volume 3 | (2007) |
369. | Tax List, Volume 4 | (2007) |
370. | Tax List, Volume 5 | (2007) |
371. | Tax List, Volume 6 | (2007) |
372. | Tax List, Volume 1 | (2008) |
373. | Tax List, Volume 2 | (2008) |
374. | Tax List, Volume 3 | (2008) |
375. | Tax List, Volume 4 | (2008) |
376. | Tax List, Volume 5 | (2008) |
377. | Tax List, Volume 6 | (2008) |
378. | Tax List, Volume 1 | (2009) |
379. | Tax List, Volume 2 | (2009) |
380. | Tax List, Volume 3 | (2009) |
381. | Tax List, Volume 4 | (2009) |
382. | Tax List, Volume 5 | (2009) |
383. | Tax List, Volume 6 | (2009) |
384. | Tax List, Volume 1 | (2010) |
385. | Tax List, Volume 2 | (2010) |
386. | Tax List, Volume 3 | (2010) |
387. | Tax List, Volume 4 | (2010) |
388. | Tax List, Volume 5 | (2010) |
389. | Tax List, Volume 6 | (2010) |
390. | Tax List, Volume 1 | (2011) |
391. | Tax List, Volume 2 | (2011) |
392. | Tax List, Volume 3 | (2011) |
393. | Tax List, Volume 4 | (2011) |
394. | Tax List, Volume 5 | (2011) |
395. | Tax List, Volume 6 | (2011) |
396. | Tax List, Volume 7 | (2011) |
397. | Tax List, Volume 8 | (2011) |
398. | Real Estate Tax List | (2012) |
399. | Manufactured Home Tax List | (2012) |
400. | Real Estate Tax List | (2013) |
401. | Manufactured Home Tax List | (2013) |
402. | Real Estate Tax List | (2014) |
403. | Manufactured Home Tax List | (2014) |
404. | Real Estate Tax List | (2015) |
405. | Manufactured Home Tax List | (2015) |
406. | Real Estate Tax List | (2016) |
407. | Manufactured Home Tax List | (2016) |
408. | Real Estate Tax List | (2017) |
409. | Manufactured Home Tax List | (2017) |
410. | Real Estate Tax List | (2018) |
411. | Manufactured Home Tax List | (2018) |
412. | Real Estate Tax List | (2019) |
413. | Manufactured Home Tax List | (2019) |
414. | Real Estate Tax List | (2020) |
415. | Manufactured Home Tax List | (2020) |
416. | Real Estate Tax List | (2021) |
417. | Manufactured Homes Tax List | (2021) |
418. | Real Estate Tax List | (2022) |
419. | Manufactured Home Tax List | (2022) |
420. | Real Estate Tax List | (2023) |
421. | Manufactured Home Tax List | (2023) |
TAX LISTS – SCHOOL (1853-1861)
2 Volumes
Arranged Chronologically, therein Alphabetically by Taxing District and Taxpayer
Contains lists of persons owing school tax showing property owner or personal property owner, township, school district, acreage, parcel number, value of property, value of chattels, tax rate and tax.
1. | School Tax List | (1853-1861) |
2. | School Tax List | (No Date) |
1 Volume
Arranged Chronologically, therein Alphabetically by Property Owner
Contains original notices issued by county auditor to those owners of personal property whom the ward and township assessors could not contact showing property owner, taxing district, assessor, itemized list of chattels with value of each item, total value, and dates of notice and filing.
1. | Tax Notice - Jackson Township | (1911-1911) |
4 Volumes
Arranged Chronologically by Filing, therein Alphabetically by Taxing District
Contains auditor’s record of real property transfers showing grantor and grantee, dates of transfer and filing, description and location of tract, and transfer tax.
1. | Record of Transfers, Volume 1 | (1912-1918) |
2. | Record of Transfers, Volume 2 | (1918-1924) |
3. | Record of Transfers, Volume 3 | (1924-1947) |
4. | Record of Transfers, Volume 4 | (1948-1949) |