Local Government Records

(Description ID: 595574)

Rutherford B. Hayes Presidential Library & Museums

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)

• Each volume is separated into two sections - Abstract and Valuation. The Abstract contains the names of rural landowners. The names are listed by location within each township based on the legal description of the land. Residents of municipalities are listed by lot number and legal description of lot.

• The Valuation contains legal descriptions, valuations (and various factors used to determine property's valuation) as well as detailed drawings of acreage of rural areas. Valuations for municipalities are arranged by lot numbers. Each lot number shows the owner's name and the enumeration of valuation of the property.

1890 Tax Reappraisal (12 volumes)

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

1910 Tax Reappraisal (18 volumes)

• Corporation volumes (13) are listed in chronological order with lot numbers and owners' names. Township volumes (includes only those of Woodville, York, Washington, Scott, and Riley) are arranged by location and section within each township, legal description and detailed evaluations appear for all property

1914 Tax Reappraisal (24 volumes)

• Corporation volumes (13) are listed in chronological order with lot numbers, owners' names and detailed evaluations. Township volumes (11) are arranged by location and section within each township. Owners' names, legal descriptions, and detailed evaluations appear for all property.

1924 Tax Reappraisal (49 volumes)

• Arranged by township, municipality therein chronologically by lot (parcel) number. Contains record of reappraisements showing taxing district, parcel number, property owner, street address (if municipality), acreage (size of lot), date of examination, and by whom.

• Detailed description of buildings to include structural type, material, number of rooms, number of stories, construction details, as well as measurements of structure. Outbuildings also enumerated and described as above. Age and estimate of condition also given.

• Reverse often includes detailed drawing of structure as well as calculations used to determine tax rate.

1924 Appraisal of Industrial Plants (1 volume)

• Arranged alphabetically by corporate name. Contains records of all real property of each industry with values given as replacement less depreciation. Table of abstracted information in front of volume.

1924 Summary of Valuation (16 volumes)

• Arranged by township, municipality therein chronologically by lot (parcel) number. Tabular form records that are a synopsis of the above detailed records. Could serve as index to above.