Board of Railroad Appraisers and Assessors

   UNION COUNTY BOARD OF RAILROAD APPRAISERS AND ASSESSORS
 (1862-1910)   

The Ohio General Assembly created a regional board of railroad appraisers and assessors in 1862 for each railroad company.  Each county in which the railroad company had a track or right-of-way was represented on the board by its auditor.  Presiding over the board was the auditor from the county where the railroad had its principal office or with the largest city or village on the line.  

Each board met annually to determine the value of each railroad’s personal property subject to taxation.  The boards required railroads to file detailed returns of personal property.  Upon determining the valuation, the board apportioned the assessment among the taxing districts through which the railroad ran, and each county auditor placed the amount on the county’s tax list.  The railroad companies could appeal any board action to the auditor of state.  In 1905, the same board also served as the board of suburban and interurban electric railroad appraisers and assessors.  When the Ohio General Assembly created the Tax Commission of Ohio in 1910, both boards lost their duties and powers to this commission and disbanded.  

RECORDS OF THE UNION COUNTY BOARD OF RAILROAD APPRAISERS AND ASSESSORS