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| Repository: Licking County Government, Records and Archives Department |
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| Inclusive Dates: 1920-1950 |
| Abstract: This collection consists of records maintained by the Licking County Auditor’s Office |
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| Restrictions on Access: Collection is open for research. |
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| Administrative History: The office of County Auditor was created in 1820. Originally, the Auditor was an appointed position, but a year later changed to an elective position serving a one-year term. In 1919, the term was extended to four years. Today, the office has numerous responsibilities. The Auditor is the chief fiscal officer of county government. It is the responsibility of the Auditor to account for the millions of dollars received each year by the county and to issue checks for all county obligations, including distribution of tax dollars. The office also maintains the official records of all receipts, disbursements and fund balances. For property owners, the Auditor establishes the real property value and calculates the property tax for every parcel within the county and registers all manufactures homes for tax purposes. As an agent for the Ohio Department of Taxation, the Auditor is responsible for administering the Tangible Personal Property Tax Laws. He or she is the Sealer of Weights and Measurements, and issues licenses for dogs, kennels, vendors and cigarettes. |
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| Arrangement: The collection is divided into the following series: |
| Series 1: Sanborn Fire Insurance Map. 1920 with addendums to 1950. One bound volume |
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