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香港六合彩
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香港六合彩

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借助从印第安带来的大茶杯口罩住大半张脸。成为中学生后香港六合彩还没像样哭过,实在难忍的时候也只红红眼眶。可如今香港六合彩已是经常红脸的级别,泪这种越来越俗并且越来越感性的东西自然会水涨船高。子允喝着水向厕所走去,这看上去很符合情理,泪也符合情理地垂青厕所。子允今天有些怪,要不要问问?妈妈有些不放心地询问爸爸。别问,这么大的孩子该跟你说的不会瞒,不愿跟你说的,问干了口水也不会说实话。显然爸爸对男孩更 …

借助从印第安带来的大茶杯口罩住大半张脸。成为中学生后香港六合彩还没像样哭过,实在难忍的时候也只红红眼眶。可如今香港六合彩已是经常红脸的级别,泪这种越来越俗并且越来越感性的东西自然会水涨船高。子允喝着水向厕所走去,这看上去很符合情理,泪也符合情理地垂青厕所。子允今天有些怪,要不要问问?妈妈有些不放心地询问爸爸。别问,这么大的孩子该跟你说的不会瞒,不愿跟你说的,问干了口水也不会说实话。显然爸爸对男孩更有研究。子允在厕所里把自己收拾停当,就差用电吹风烘干湿红的眼睛。对着镜子里兔子一样的眼睛,香港六合彩一遍遍问自己怎么办,后悔中午交谈时没向周晨晨讨教一二,用女人的心细对付女人,也许更有妙处。子允,汤煲好了,快来趁热喝。妈妈在催,而且是在门外催。子允慌而不乱,仔仔细细地把肚里的尿一点一滴挤干,香港六合彩下定决心,不说,至少今天不说。过了一个子允都不知怎么过来的夜晚,一大早香港六合彩推开窗户,电线上有几只叽喳叽喳的麻雀,拂面的晨风把香港六合彩未苏醒的热脸吹个激灵,人立刻清醒许多。洗漱时,香港六合彩见脸上有几道印子,还印有麻癞的点子,先是奇怪,后想起来是夜里把护膝垫在枕头上的缘故。护膝使香港六合彩打发了夜里难以打发的时间,也使香港六合彩想起很多问题,比如,周晨晨为什么送的是护膝而不是别的,又比如,香港六合彩生气后为什么没把它剪碎或扔掉,还比如,护膝香港六合彩套在腿上过吗?是贴身套的还是隔着套的?等等稀奇古怪的问题。早饭又是面包加豆浆,香港六合彩开始喜欢掰开面包时的那里面的白,喜欢那冒着雾气的豆浆中的白。此时白色的护膝正套在香港六合彩腿上,很有弹性,很有被精心呵护的感觉。香港六合彩的膝盖在踢球时曾跌破过两次,都是硬伤。但子允没有心情畅快地享受它,满脑子都是老师知道香港六合彩没叫家长后气愤的样子,和抓起电话叫家人立即赶过来的情景。到了高中,没有多少人真怕老师,只是无奈老师动不动就叫家长来的手法。子允属于初次中弹,自然紧张异常。子允!王峰趟着跑车过来跟子允打招呼,学校不让在校园内骑车,但趟不算骑,就像走不算跑一样,虽然古语中的跑和走有时可以混淆使用。正在无助中的子允,懒洋洋地应着,怎么,今天不用训练?是哎,不知教练遇什么好事了,这学期给香港六合彩休息日了。上帝保佑,如果再像以前那样早练晚练的,还不把香港六合彩的兴趣和激情都糟蹋完啦。现在总算好了,有张有弛,爽咯。听得子允插不上嘴,直啃面包。你怎么样,说了吗?王峰爽完了自己才想到子允的困境。没说,哪敢啊?子允有气无力地摇头说。没事,没事,你不请就不请啦

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Transcript

  • 1. The Allen County Auditor’s Office Ben E. Diepenbrock, CPA Allen County Auditor
  • 2. The County Auditor’s Role in the Local Government Budgetary Process
    • What information does the auditor have?
    • What does the auditor need from me?
  • 3. Functions of the County Auditor
    • The Auditor is the County’s chief financial officer, elected by the voters of Allen County.
    • Responsibilities include accounting, maintenance of financial records and records of county assets, additional payments made by the county, real estate appraisals, inspection and licensing of scales and gas pumps, and sale of licenses for dog tags, vendor, cigarette dealer and specialized goods.
    • The Auditor’s Office also disburses all warrants authorizing spending of county funds, including payroll. The Auditor’s staff writes approximately 70,000 warrants (checks) annually.
  • 4. Chief Assessor: Real Estate and Manufactured Homes
    • As chief assessor, the Auditor must conduct reappraisals of real property and manufactured home values every six years. Updates of these values are conducted every three years. Taxes are then assessed from the values.
    • Thereafter, municipalities, townships and school district receive their proportionate shares of real estate and manufactured home property taxes.
  • 5. Chief Assessor (cont’d)
    • The most recent reappraisal process was completed in 2003. The new real estate values went into effect on the 2004 billing. You can view the values on your property here today or via the Auditor’s website:
    • www.allencountyauditorohio.com
  • 6. Real Estate Facts- Value
    • The real property tax base is the taxable (assessed) value of land and improvements.
    • The taxable value is 35% of the true (market) value, except for certain land devoted exclusively to agricultural use.
  • 7. Real Estate- Exemptions
    • Land devoted exclusively to current agricultural use may be valued according to current use instead of “highest & best” use.
    • The following requirements must be made for 3 years prior to the year in which application is made:
    • Ten acres or more
    • Or ten or less acres and produce an average yearly gross income of at least $2,500.00.
  • 8. Real Estate- Homestead Exemption
    • Qualified homeowners who are at least 65 years or older or are permanently disabled, or to surviving spouses that are at least 59 years of age if the deceased spouse had previously received the exemption.
  • 9. Real Estate- Exemptions
    • See any of the experienced capable staff members with questions on how to file for a real estate tax exemption.
  • 10. Real Estate Facts- Tax Rates
    • Real property tax rates vary with the taxing jurisdiction.
    • The total tax rate includes all levies enacted by a legislative authority or approved by the voters for all taxing jurisdictions in which the property is located.
  • 11. ALLEN COUNTY
  • 12. Real Estate Facts- Tax Rate Comparison by County
  • 13. Real Estate FAQS
    • Q: When are my taxes due?
    • Do I have to pay the whole year at one time?
    • A: Taxes are due in February and July.
    • No, half is due in February and half is due in July. You do have the option to pay the full year in February. Payment options are also available with the Allen County Treasurer.
  • 14. Real Estate FAQS
    • Q: I just bought a new property. What do I have to do?
    • A: A new deed has to be drawn up by an attorney and then brought in to the Auditor’s office to be transferred. This transfer helps the Auditor know who owns every parcel in the county. The cost to transfer a deed is $3.00 per thousand of the selling price.
  • 15. Real Estate FAQS
    • Q: How does the Auditor’s Office determine the value of my home & land?
    • A: We use a group of highly qualified appraisers to determine the value of each parcel in Allen County.
  • 16. Real Estate FAQS
    • Q: If I disagree about the value assigned to my parcel, what do I do?
    • A: You can file a complaint of assessment in the Auditor’s Office between January 1 and March 31 of each year. The Board of Revision will hear your complaint in May.
  • 17. Real Estate FAQS
    • Q: Who is the Board of Revision (BOR)?
    • A: The BOR is composed of the Auditor, Treasurer and the President of the Board of Commissioners.
  • 18. Real Estate FAQS
    • Q: What do I do if my home is destroyed?
    • A: Notify the Auditor’s as soon as you can.
    • We can make a reduction on your next year tax bill. The amount of reduction is based on the date the building was destroyed.
  • 19. Manufactured Homes Facts
    • All manufactured homes must be registered with the Allen County Auditor’s Office with in 30 days of placement or with in 30 days of being sold. A copy of the title must be brought or sent to the office.
    • Taxes are paid based on the market or appraised value of the manufactured home just like real estate.
  • 20. Manufactured Homes FAQ’s
    • Q: Does the value on my manufactured home depreciate each year?
    • A: No, the manufactured home value does not automatically depreciate every year. Once the home is appraised, we use that value each year to assess taxes unless a drastic change in the home is made.
  • 21. Manufactured Homes FAQ’s
    • Q: What do I do if my manufactured home is destroyed?
    • A: You will need to bring in proof of destruction (such as fire report or insurance claim), and the original title. A form will have to be signed by the legal owner or representative and the title surrendered to the Auditor’s Office as junk.
  • 22. Manufactured Homes FAQ’s
    • Q: I just sold my manufactured home what do I need to do?
    • A: You will need to sign off the back of the title in front of a notary. The buyer will then need to come to the Auditor’s Office to do the transfer. All taxes must be paid before a transfer of title can happen.
  • 23. Manufactured Homes FAQ’s
    • Q: I just purchased a manufactured home, what do I do?
    • A: If you have purchased a NEW manufactured home, you must get the title and then register by bringing it to the Auditor’s Office.
    • If you have purchased a USED manufactured home, you must bring the title to the Auditor’s office and do a conveyance. It’s a short form that must be filled out and signed by the buyer. The taxes will need to be paid in full. A conveyance fee will need to be paid at the time of transfer. It is $3.00 per thousand of the purchase price. For example, if you paid $5,000.00 for your manufactured home, the conveyance fee would be $15.00. If you have any questions, please contact us.
  • 24. Manufactured Homes FAQ’s
    • Q: I am moving my manufactured home to another location, what do I need to do?
    • A: A relocation permit will have to be purchased prior to moving. The cost for the permit is $5.00. Failure to get a permit may result in a fine of $100.00 on the owner and the mover.
  • 25. Recorder of Transactions
    • The Auditor maintains records of deed transfers, homestead exemptions, oil and gas wells, special assessments and all real property, including exempted parcels.
  • 26. Inspector
    • The Auditor inspects commercial weights and measures, such as gasoline pumps and grocery scales, and certifies them as accurate to protect consumers.
    • This certification means that when you buy a gallon of gas, you should be getting a gallon of gas.
    • Any concerns should be reported to the Auditor’s Weights and Measures specialist.
  • 27. License Issuer
    • Some businesses in the State of Ohio are required to obtain a Vendor’s License in order to conduct their business. These businesses must be selling a tangible item that is taxable and have a permanent place of sales. A Vendor’s License is $25.00.
    • Any dealers in Cigarettes must have a Cigarette Dealers License. The Cigarette License is $30.00.
  • 28. Dog Licenses
    • According to the Ohio Revised Code 955.01, 05 states “every person who owns, keeps or harbors a dog more than three months of age shall on or after the first day of December, but on or before the thirty-first day of January of each year, register their dog(s) with the County Auditor.”
  • 29. Dog Licenses-What’s the Purpose of Having One?
    • A dog tag lets the dog warden know if a dog is registered with our office.
    • A dog tag can help us find the owner of that dog if someone else finds it.
    • If you loose your dog and someone else finds it, we can use the tag number to determine the correct owner and arrange a way to return the dog back to you.
    • If you find a dog that has a tag, you can contact our office and we can make arrangements to get you in touch with the proper owners.
  • 30. Dog Tag FAQS
    • Q: Where does the money go?
    • A: Part of the money from dog tag purchases helps the OSU Veterinarian Hospital do research to find medicines for sick animals. Another part of the money is paid to owners of animals that are killed or injured by dog attacks. The rest of the money pays for the Dog Wardens salary, the tags, and the envelopes we send the renewal notices in.
  • 31. Dog Tag FAQS
    • Q: How do I get dog tags?
    • A: You can call the office and request an application, come into our office, request an application today, or go to the Allen County Dog Warden’s Office located at 1165 Seriff Road in Lima.
  • 32. Dog Tag FAQS
    • Q: If my dog is just an inside dog, do I still need tags?
    • A: Yes, all dogs must have a tag no matter what.
  • 33. County Budget Commission
    • Composed of the Auditor, Treasurer and Prosecuting Attorney, the County Budget Commission oversees tax rates established by other political subdivisions within the county.
  • 34. Board of Revision
    • This board, composed of the Auditor, Treasurer, and one Commissioner, hears appeals from property owners challenging their real property values.
  • 35. Chief Payroll Officer
    • The Auditor is responsible for maintaining all payroll records of county employees and writes about 27,000 warrants (checks) a year to employees and pays the withholding taxes and pension contributions to the Federal, State & local governments.
  • 36. Financial Reports
    • After accounting records are closed for the year, the Auditor prepares the annual financial report for Allen County in accordance with generally accepted accounting principles.
    • Quarterly financial reports are available for viewing on the Auditor’s website or in the office upon request.
  • 37. Any suggestions comments or questions are always welcomed. As always, we are here to serve you, the taxpayer. Thank you for your time and support.