Rutherford B. Hayes Presidential Center



Sandusky County, Ohio
Auditor's Tax Records



LG-5


Introduction

Agency History

Scope and Content

Inventory

Introduction

Tax records from the Sandusky County, Ohio Auditor's Office were transferred to the Rutherford B. Hayes Presidential Center.

Agency History

In 1820, the Ohio General Assembly by joint resolutions appointed an auditor in each county for a one-year term. In 1821, the office became elective and the term was fixed at one year. Ten years later, the term was set at two years, and in 1877 three years. In 1906, the term was once again reduced to two years. The county auditor is required by law to preserve all copies of entries, surveys, extracts, and other documents transmitted to his office from Ohio's state auditor. The records, maps, surveys, and other documents are then to be transferred to his successor.

The first auditor in each county was charged with listing all lands in his county subject to taxation. This list and others were used to construct a tax duplicate record. A copy of the record was to be provided by the county auditor to the tax collector. Subsequent legislation expanded and itemized the duties of the auditor in regard to taxation. Since 1874 the auditor has been required by statute to keep a record of additions to and deductions from the amount of tax assessment.

Scope and Content

This collection includes 143 bound volumes of Sandusky County, Ohio, tax assessments and reassessments spanning the years from 1880 to 1924. Earlier volumes cover single townships while later years require multiple volumes for each township and/or municipality.

Inventory

1880 Tax Reappraisal (11 volumes)

1890 Tax Reappraisal (12 volumes)

1900 Tax Reappraisal (12 volumes) [Madison Twp./Gibsonburg missing]

1910 Tax Reappraisal (18 volumes)

1914 Tax Reappraisal (24 volumes)

1924 Tax Reappraisal (49 volumes)

1924 Appraisal of Industrial Plants (1 volume)

1924 Summary of Valuation (16 volumes)

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