Board of Revision
Board of Revision - What is it?
The Clark County Board of Revision is composed of the County Auditor, County Treasurer and President of the Board of Commissioners. It hears formal complaints on property valuations and appraisals. The Board does not have authority to hear complaints regarding the property taxes.

BOR complaints are accepted from January 1st to March 31st each year.

A complaint can be filed in person, or by mail, using a form found below. The County Auditor will schedule a hearing where the property owners may present information such as recent appraisals or sales data for similar properties in support of their complaints.  All complaints and evidence submitted are a public record.

Key Info

Links


Complaint and Hearing process

Once a complaint is filed, a case is created and the appeal process begins.  Every complaint is reviewed and evidence submitted is evaluated.  Based on evidence submitted, a preliminary review may be completed and a value recommendation made to the board of revision-if the board accepts an offer letter to settle the case prior to scheduling a hearing will be sent.  If you accept the offer, the changes will be made and the board’s decision is complete.  If the offer is declined, a hearing will be scheduled with the board.  This only applies if there is sufficient evidence for the Auditor’s Office to review (i.e., sale documents, current appraisal…).

The Board of Revision can raise, as well as lower your 100% market, appraised value of your property.  Be advised, that by Ohio law the burden of proof to establish that value is on the property owner.  If you are scheduled for a hearing with the Board of Revision, the hearing is a quasi-judicial process.  Which means a record of the meeting will be made and any party testifying will be sworn in.  You will be notified of your hearing date, time, and location at least twenty (20) days prior to such scheduled date. You will be asked to present any and all evidence to the Board and the Board may ask questions of you, or they may ask for additional information, before making a final decision.  Once the hearing is complete and the board has rendered their decision, you will receive by certified mail a final appealable decision.  The letter will outline what your further appeal rights are if you disagree with the decision.

If a continuance is needed for the scheduled date and time of your hearing, you must provide written notice to the Board of Revision immediately at [email protected].  The board generally allows one continuance, for an extenuating circumstance.

If you do not wish to attend your hearing, please provide written notice to the Board of Revision at [email protected] that you are waiving your right to a hearing.  In this case, the board will still consider the evidence you provided and render a decision based on such evidence.

Complaint Forms

To file a complaint form at the County Auditor’s office, with the Board of Revision, you must do so between January 1 and March 31 of the ensuing tax year. Complaint forms and information packets can be found online at or Forms Page, obtained in the Auditor’s Office at 31 N. Limestone Street in the AB Graham Building, or by calling (937) 521-1878.  Per Ohio Revised Code 5715.19 complaint forms must be filed with the Auditor’s Office no later than March 31, of the ensuing tax year.  If such complaint is filed by mail or certified mail, the date of postmark placed on the sender’s receipt by the postal service shall be treated as the date of filing.

Please read the instructions on the back of the complaint form and the Board of Revision Rules of Practice and Procedure. Please make sure all information is filled in and legible on the complaint form.  An incomplete or flawed form may result in a dismissal of your case. The owner of record (deeded owner) as of the date of filing must be on Line 1 of the complaint form. Line 2 and Line 6 must be specific if the filer is other than the owner.

If you have any questions regarding the filing of a complaint the Auditor’s Office may assist in some ways. However, it is unlawful for Auditor’s employees to give legal advice. Generally, the Ohio Revised Code allows only one filing of a complaint in the triennial (3 year) period.

Proving Your Case

The burden of proof is on the complainant, usually the property owner. Failure to meet that burden may result in no change in value or possibly an increase in value. The Board of Revision has the authority to increase, decrease or make no change in the valuation of your property. The Board will determine the fair market value of your property based on the information submitted to them.  Ultimately, it is the property owner’s responsibility to prove the Auditor’s value is incorrect.  You must have evidence, specific to your property, which proves what the property value is.  Specific examples of evidence include, but are not limited to: income and expense statements, a current fee based appraisal (please ensure the appraiser can testify at the hearing with the board), a copy of the sale listing, purchase contract, settlement statement. If there are condition issues with the property, document those issues and provide the evidence of any work that has been completed and work that still needs to be completed, any estimated costs, pictures, etc.

Forms

Tax Rates
Charts

Under law, the County Auditor cannot and does not raise or lower property taxes. Tax rates are determined by the budgetary request of each governmental unit, as authorized by vote of the people, and are computed in strict accordance with procedures required by the State Department of Tax Equalization.

Annually, the Auditor prepares the General Tax list and duplicate. Your tax bill is based on the tax rate multiplied by your valuation on this duplicate. This is your proportionate share of the cost of operating your local government including Schools, Townships, Villages, the County, etc.

Ohio law limits the amount of taxation without a vote of the people to what is known as the “10 mill limitation” ($10 per $1000 of assessed valuation). Any additional real estate taxes for any purpose must be voted by County residents. Your “Tax rate” is an accumulation of all these levies and bond issues.


2023 Tax Rates for 2024

2022 Tax Rates for 2023

2021 Tax Rates for 2022

2020 Tax Rates for 2021

2019 Tax Rates for 2020

2018 Tax Rates for 2019

2017 Tax Rates for 2018

2016 Tax Rates for 2017

2015 Tax Rates for 2016

2014 Tax Rates for 2015

2013 Tax Rates for 2014

2012 Tax Rates for 2013

2011 Tax Rates for 2012

2010 Tax Rates for 2011

2009 Tax Rates for 2010

2008 Tax Rates for 2009



Fiscal Services Division
Due Dates
Due Dates

Board of Revision – Value Appeal forms may be filed between the First day of January through March 31st.

Homestead – Applications are accepted between the First day of January through December 31st.

CAUV – Initial and Renewal applications are accepted between the First day of January through the First Monday of March.

Special Assessments – Information must be received between the First day of January and the Second Monday in September.

Dog Licenses – Must be renewed annually between December 1st and January 31st.

GIS Division
Contact

Shayne Gray – GIS Director

Phone: (937) 521-1895

Email: Contact Shayne

GIS Division

What is GIS?

A Geographic Information System (GIS) is a mapping infrastructure that links the location of a map feature with textual data of that feature. Unlike a paper map, where “what you see is what you get,” a GIS combines many layers of features, creating a dynamic mapping environment. The GIS environment gives you the ability to view and query the map based on the contents of the database.

What online services do we provide?

Currently we provide an interactive mapping application that displays property information collected by the Auditor’s Office. In addition, information on surveys completed within the county and county controlled zoning are available from this site.

“GIS HUB”

The “GIS Hub” is the platform for exploring and downloading Clark County GIS data, discovering apps, and engaging others to solve important issues. You can analyze and combine datasets using maps, as well as develop new web and mobile applications. Let’s achieve our goals together!

How often is the data updated?

Parcel lines, road centerlines and address points are updated weekly. The aerial photos were obtained in November 2021, November 2020, December 2018, December 2017, November 2015, December 2014, December 2012, December 2011, April 2007, March 2002, and March 1996-1999. Lot dimensions are not included for all parcels.

Contact Us:

We value your feedback. Please direct any comments or complaints you may have to [email protected].  Feedback provides the opportunity to improve the quality of this site at the same time a better experience for our users.

Appraisal & Assessment
Contact

Hillary Hamilton – Appraisal Director, Board of Revision, Tax Incentive Review

Phone: (937) 521-1890

Email: Contact Hillary


Zachary Freeman – New Construction, General Appraisal

Phone: (937) 521-1876

Email: Contact Zachary

Info

Clark County has more than 66,000 separate parcels of real property. It is the duty of the Auditor’s office to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and then assessed for tax purposes.

 A general appraisal is mandated by Ohio Law every six years with an update at the three year midpoint.  The county does annual appraisals of new construction.  The appraised value reflects the fair market value of the real estate.  For taxation purposes, the owner is assessed at 35% of fair market value. 

The office maintains a detailed record of appraisal on each parcel in the County, and these records are open for public inspection.

If for any reason you need assistance, please feel free to CONTACT US NOW.

Hours:  M – F 8:00AM – 4:30PM

Phone: (937) 521-1878

Email:   Contact Us Now

Manufactured Homes
Contact

Jill Roller – Manufactured Homes

Phone: (937) 521-1877

Email: Contact Jill

Information & Applications

Under Ohio Law, it is the responsibility of owners of house trailers (manufactured homes) to register their homes with the County Auditor for tax purposes. Annually the Auditor’s office assesses each manufactured home and prepares a tax duplicate. Tax bills are sent to each owner semi-annually. The House Trailer tax is distributed back to the local taxing districts (County, Cities, Townships, Villages, Schools, etc…) in the same manner as real estate taxes. In the County there are two thousand eight hundred twenty (2,820) trailers on the tax duplicate.

Applications & Information

If you are planning on moving your Manufactured/Mobile Home on any public road, state law requires you to purchase a Relocation Notice from the County Auditor’s Office. The Relocation Notice cost is $5.00. Failure to purchase a Notice is a $100.00 fine to the owner of the home and $100.00 fine to the person who moved the home.

When purchasing a Relocation Notice you will need to know the address and county where the home is being located. All Manufactured Home Tax must be paid.

Application and Procedure to Surrender

CAUV Program
Announcement

We are pleased to announce that the Clark County Auditor’s  office is now partnering with Clark County Soil and Water Conservation (CCSWC) to better assist our farming community. Our liaison with CCSWC is Chris Simpson. Chris is working with our office to evaluate and assess current and new parcels of land that are enrolled in the Current Agricultural Use Program (CAUV). You may reach Chris by calling (937) 328-4600, regarding questions about your individual parcels.

The Current Agricultural Use Value program was implemented within the State of Ohio to save open spaces and to permit the valuing of farmland on its ability to produce income rather than on market value.

The CAUV law can provide significant tax-savings benefits to those involved in agricultural production if CAUV qualifications are met.   Additional information may be obtained from our office either in person, or by calling 521-1877 between 8:00 a.m. – 4:30 p.m.

INFORMATION FOR CLARK COUNTY RESIDENTS

The Current Agricultural Use Value program was implemented within the State of Ohio to save open spaces and to permit the valuing of farmland on its ability to produce income rather than on market value.

The CAUV law can provide significant tax-savings benefits to those involved in agricultural production if CAUV qualifications are met.

Additional information may be obtained from our office either in person, or by calling 521-1860 between 8:00a.m. – 4:30p.m.


What is the current agricultural use value (CAUV) law?

This law is an outgrowth of the Constitutional Amendment, passed by the voters of the State of Ohio, to save our open spaces and to protect the farmer from paying unnecessarily high property taxes for his farmland.

What are the eligibility requirements?

Any tract of agricultural land of 10 acres or more which has been in agricultural use for the last three years is eligible. A smaller tract may be included in the CAUV program if the tract either produced an average gross income of $2500 or more from sales of agricultural products during the previous three years, or if the expected gross income meets or exceeds $2500.

Except in the case of timberland, the land must be devoted exclusively to agricultural use.

What does ‘Agricultural Use’ mean?

Agricultural use includes commercial production in these areas: animal or poultry husbandry, aquaculture, apiculture, field crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod or flowers. Timber is also included, regardless of whether it is used for commercial purposes.

Where should I file my application?

Applications are to be filed with the County Auditor’s Office. We have trained personnel ready to assist individuals in completing their CAUV applications.

Is there a cost of file?

The State Legislature has mandated a $25.00 initial filing fee per application. This fee stays in the County Real Estate Assessment Fund for use in financing the program. The annual renewal is free.

When must I file for CAUV?

You may file any time after the first Monday in January and prior to the first Monday in March of any year.

For what length of time is the application effective?

The CAUV application must be renewed each year. Renewing your application only requires returning a CAUV post card to the Auditor’s Office each year.

What happens if I don’t re-file my CAUV application?

If you do not re-file your application for a CAUV, then the Auditor is required to value the property at its true market or current market value and to recoup the taxes for the current tax year and for the past three years. However, in some cases, the land may lay idle for no more than one year before being subject to recoupment.

What happens when the land is no longer used for agricultural purposes?

As noted in Section 5713.34 of the Ohio Revised Code,

“Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use, a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article II, Ohio Constitution by levying a charge on such land in an amount equal to the amount of the tax savings on the converted land during the three tax years immediately preceding the year in which the conversion occurs. The charge shall constitute a lien of the state upon such converted land as of the first day of January of the tax year in which the charge is levied and shall continue until discharged as provided by law.”

When does the property become subject to recoupage?

There are two general causes for recoup age; first, the failure to reapply for Current Agricultural Use Value and, second, if a change in the parcel’s use occurs so that the land is no longer used exclusively for agricultural purposes. At that point, the Auditor will notify the owner and refigure the taxes. How much, in terms of tax reduction, might I expect?

The actual reductions are dependent on the Current Agricultural Use Value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. Agricultural commodity prices and production costs also enter into the CAUV value. The resulting CAUV value replaces the appraised value. The tax value is set at 35% of the CAUV value. The State Tax Commissioner adjusts the CAUV values on a three-year cycle to account for changing agricultural production costs and commodity prices.

How does the CAUV appraisal differ from the fair market value?

The fair market value normally depends upon establishing the value for the property based on comparing it to recent sales of similarly situated properties. The CAUV system capitalizes the expected net income received from agricultural production to value the property.

What are some of the major advantages of the CAUV program?

It provides tax relief on agricultural land.

If the tract of land contains woodland as well as cropland, the CAUV Law will often provide a greater tax relief than the Ohio Forest Tax Law because that law applies only to forest land acreage.

Land currently under CAUV can lay idle for up to one year prior to being subject to recoupment.

What are some of the disadvantages?

The owner MUST file for the exemption annually.

If the land use changes to nonagricultural use, or there is a failure to reapply for the CAUV program, there is a recoupment penalty equal to the part three years tax savings.

Tracts under 10 acres can qualify only if the gross annual income from sales of agricultural products is at least $2500.

Dog License
Contact

Stacey Picolo – Dog Licensing

Phone: (937) 521-1864

Email: Contact Stacy

HB14-Bill Summary

Defines a “nuisance dog” as a dog that without provocation and while off the premises of its owner, keeper, or harborer has chased or approached a person in either a menacing fashion or an apparent attitude of attack or has attempted to bite or otherwise endanger any person.

Defines a “dangerous dog” as a dog that, without provocation, has caused injury, other than killing or serious injury, to any person; has killed another dog; or has been the subject of a third violation of a prohibition regarding general confinement and control of dogs.

Defines a “vicious dog” as a dog that, without provocation, has killed or caused serious injury to any person.

Specifies that “nuisance dog,” “dangerous dog,” and “vicious dog” do not include a police dog that engages in specified behavior and that “vicious dog” does not include a dog that engages in specified behavior against a trespasser.

Specifies that an owner, keeper, or harborer of a dog who was required to comply with the requirements pertaining to a “vicious dog” prior to the effective date of the bill will be required to comply with the requirements pertaining to a “dangerous dog” on or after the effective date of the bill.

Read more on HB14 Dangerous Dogs

Lost Dog Search
Auditor Hamilton
Meet Auditor Hamilton

 Hillary Hamilton began her employment as an employee of the Clark County Auditor’s Office in 2006.  She served as the Appraisal Director for over 9 years in the Auditor’s Office.  The knowledge that she has been able to obtain while at the Auditor’s Office is an asset to all constituents of Clark County.  Hamilton has a solid understanding of the various departments within the Office and the responsibilities within each.  She has the leadership capabilities to not only continue leading the office, but to make the change needed to ensure we are good stewards for taxpayers.  Hamilton prides herself on the rapport she has built with taxpayers and organizations throughout her service. 

Hamilton graduated from Wittenberg University, Magna Cum Laude, with a Bachelor’s Degree in Organizational Leadership.  She resides in Pleasant Township with her husband Joe and their three children.  

Email Ms. Hamilton at [email protected]

Owner Occupancy Credit
Contact

Heidi Parrett – Owner Occupancy Credit

Phone: (937) 521-1862

Email: Contact Heidi

Owner Occupancy Credit

What is it?

The Owner-Occupied credit is a real estate tax reduction available on the homeowner’s primary residence for owning and occupying the property.

Who Qualifies?

To receive the Owner Occupancy credit, you must own and occupy your home as your primary place of residence on January 1 of the year you file for the reduction.  A homeowner and spouse are entitled to this tax reduction on only one home, unless they can establish that they are domiciled separately.  A person only has one principal place of residence.  Your primary place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.

How to sign up?

Form: Owner Occupancy Application

To apply, an Owner-Occupied credit application (DTE105C) form, must be filed with the Auditor after the first Monday in January and on or before December 31 in the year for which application is sought.

Please return to the Clark County Auditor’s Office at:

Clark County Auditor 

31 N. Limestone Street

P.O. Box 1325

Springfield, OH  45501-1325       

                 

Please call the Auditor’s Office at (937) 521-1862 for further information.

Homestead Exemptions
Contact

Heidi Parrett – Homestead

Phone: (937) 521-1862

Email: Contact Heidi

Program

The homestead exemption program is a real estate tax reduction available to senior citizens, disabled persons, or a surviving spouse who meet the following criteria:

Qualifications:

  • Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; AND
  • Be at least 65 years of age by December 31 of the year for which they apply; or be totally and permanently disabled as of January 1 of the year for which they apply; or be the surviving spouse of a person who was receiving the homestead exemption at the time of the death and where the surviving spouse was at least 59 years old on the date of death; or be the surviving spouse of a public service officer killed in the line of duty;  AND
  • Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by the law, which is adjusted annually for inflation. For current application, 2023 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $38,600.  For late applications, 2022 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $36,100.

Please Note: The income requirement does not apply if the property owner qualified for the homestead exemption in the State of Ohio prior to January 1, 2014.

To apply, a homestead exemption application (DTE 105A) must be filed with the Auditor after the first Monday in January and on or before December 31 in the year of application.  Disability exemptions must include a Certificate of Disability form (DTE105E) or other available certifications.  A homeowner is entitled the reduction on only one home.

Benefits of Qualification:

If an application is qualified for the homestead exemption they receive a flat $26,200 property valuation exemption off the market value of their home.  For example, an eligible owner of a home valued at $100,000 would be billed as if the home was valued at only $73,800.

A disabled veteran may receive a property valuation exemption of $52,300 off the market value of their home if:

  • The veteran owns and lives in the residence as of January 1 in the year of application; AND
  • DD214 shows veteran was honorably discharged; AND
  • Meets one of the following criteria;
    • Has a 100 percent disability as a result of service as of January 1 in the year of application; or
    • Has a 100 percent compensation rating with individual unemployability, for service-connected disabilities as of January 1 in the year of application.

Applications:

A continuing application (DTE105B) will be mailed to the homestead property and needs to be returned to the Auditor’s Office annually, ONLY if there are changes to the qualifications of the homestead. Applications are to be returned on or before December 31 in the year of application.

Mail completed applications to:

Clark County Auditor’s Office

Homestead

31 N. Limestone Street

PO Box 1325

Springfield, OH 45501


Forms:

DTE 105 A  - Homestead Exemption Application for Senior Citizens, Disabled Person and Surviving Spouses

For anyone who is eligible to apply for the first time in 2024 and/or was eligible in 2023 but missed the deadline.

DTE 105 ECertificate of Disability for the Homestead Exemption

To be completed in lieu of acceptable State or Federal Disability and is to accompany Form 1 DTE 105A if no State or Federal Disability is available.

DTE 105 GTransferring Homestead Application

For anyone who was on the Homestead prior to 2024 and has moved to a new residence. You must have owned and occupied your new home prior to January 1, 2024 in order to transfer your Homestead. Anyone moving during 2024 must wait until after January 1, 2025 to apply for a transfer.

DTE 105 H - Income Addendum

Income addendum is required to verify income for any applicant that did not file income taxes for the preceding year.

DTE 105 INewly Expanded Homestead Exemption for 100% Disabled Veterans & Surviving Spouses

Homestead Exemption for Disabled Veterans with 100% total disability rating or 100% Compensation Rating with individual unemployability. Surviving Spouses may also be eligible.


DTE 105 K - Homestead Exemption Application for Public Service Officer Widow

For the surviving spouse of a public service officer killed in the line of duty.


Public Records Policy
Public Records Policy

Each request for public records should be evaluated for a response using the following guidelines:

Although no specific language is required to make a request, the requester must at least identify the records requested with sufficient clarity to allow the public office to identify, retrieve, and review the records. If it is not clear what records are being sought, the Auditor must contact the requester for clarification, and should assist the requester in revising the request by informing the requester of the manner in which the office keeps its records.

The requester does not have to put a records request in writing, and does not have to provide his or her identity or the intended use of the requested public record. It is this office’s general policy that this information is not to be requested. However, the Auditor may ask for a written request and may ask for the requester’s identity and/or intended use of the information requested if (1) it would benefit the requester by helping the public office identify, locate or deliver the records being sought, and (2) the requestor is informed that a written request and the requesters identity and intended use of the information requested are not required.

Any denial of public records requested must include an explanation, including legal authority. If portions of a record are public and portions are exempt, the exempt portions are to be redacted and the rest released. If there are redactions, each redaction must be accompanied by a supporting explanation, including legal authority.

The Clark County Auditor’s office handles requests for information via telephone, 937-521-1885, and walk-in inquiries in our office on the second floor of the A.B. Graham, 31 N. Limestone St., Springfield, Ohio.

You may also mail a request to:

Clark County Auditor

Attn: Shayne Gray

31 N. Limestone St

Springfield, OH 45501-1325

Real Estate Transfer Division
Contact

Tina Cowan – Real Estate Director 

Tax Exemptions, Tax Rates & Levies Taxing District

Phone: (937) 521-1872

Email: Contact Tina

Real Estate Transfer Division

The purpose of transferring deeds through the Auditor is to maintain an accurate record of property ownership and parcel identification and to collect conveyance fees required by Ohio Revised Code (ORC) Section 319.20 and 322.02.

Clark County conveyance fees are $4.00 (four dollars) per $1000.00 (one thousand dollars) of consideration rounded up to the nearest one hundred dollars. Transfer fee is $.50 (fifty cents) per parcel.

Property Search Page

Special Assessments
Contact

Jill Roller – Special Assessments

Phone: (937) 521-1877

Email: Contact Us

Special Assessments

Special Assessments are not part of your real estate tax, but are included as a separate item on the real estate tax bill. These could include such items as ditch assessments, improvement levies such as street paving, curbs, lighting, sidewalks and sewer or water lines. The Auditor is required by law to keep an accounting of these special assessments, to place them on the tax duplicate as a separate item, and to return the money collected to the Village, Township or County office which levied the assessment.

The link below is a listing of future year special assessments.  This book is valid up to and including May 23, 2024.  This listing does not include any continuing assessments such as streetlights or ditch maintenance.  This listing has been derived from public records that are constantly undergoing change and is not warranted for content or accuracy.  Clark County cannot be held liable for errors or omissions in the listing.

Special Assessment Projects

Special Assessment Projects Descriptions

Vendor Licenses
Contact

Jill Roller – Vendor Licensing

Phone: (937) 521-1877

Email: Contact Us

Vendor Licenses

Who is required to obtain a Vendor’s License?

There are two different types of vendor’s licenses:  Retail Vendor and Transient.  A Retail (County) Vendor’s License is required for selling taxable goods at a fixed location of business.  A Transient Vendor’s License is for the sale of goods at various shows and markets throughout the State of Ohio.  These licenses are used for the collection of state sales tax.

What to do first.

Determining ownership structure is the first step in starting a business.  Many business owners jump right in and realize they should have decided legal structure first.  If you are using a business name, you should check the availability with the Secretary of State, and check to see if you should register it with them.   For new businesses you should visit the Secretary of State, Starting a Business at www.sos.state.oh.us .  This will give you helpful information on what steps you should do to start a business in Ohio.  You should also check with your local County, Township or City Zoning Department to see if you may transact a business from the desired address.

Where do I get Vendor’s License?

The Auditor’s Office issues only the retail vendor license.  The retail vendor license for a business located within Clark County, Ohio can be obtained online or at the Clark County Auditor’s Office at 31 N Limestone Street, 2nd Floor, Springfield, Ohio.  You can apply for the Retail or Transient Vendor’s Licenses online at www.obg.ohio.gov

Questions?

If you have questions regarding a retail vendor license contact our office at 937-521-1864 or if you have questions regarding the transient license contact the Ohio Department of Taxation at 1-888-405-4039.  The Ohio Department of Taxations also offers walk-in assistance at the following locations.

Taxpayer Services Division

4485 Northland Ridge Blvd

Columbus, OH 43229

Sales & Use Tax Division

30 E Broad St, 20th Floor

Columbus, OH 45215

Weights & Measures
Weights & Measures

Weights & Measures

The Auditor is the Sealer of Weights and Measures for the entire County, thus protecting the general public from the possible loss which may occur from faulty measuring devices, such as scales and pumps. The Auditor is charged with the responsibility of ensuring that all State laws relating to weights and measures are strictly enforced. Sealers perform inspection, and tests on both commercial and non-commercial devices to ensure those devices meet the criteria of the National Institute of Standards and Technology and the National Type Evaluation Program.  Audits and tests are also performed on Random Packed items a store may weigh such as meats, cheeses and produce and Standard Packed items.  These tests are conducted to ensure the product meets or exceeds the requirements of Handbook 130, Checking the Net Contents of Packaged Goods.  Price verification tests are also performed to make sure there is no misrepresentation of pricing.  County Sealers are certified by the Ohio Department of Agriculture and must maintain the required minimum training requirements established by the State.  Inspectors must pass all National Institute of Standards and Technology tests with an 80% or higher grade to attain certification, and 18 credit hours of training are mandatory for inspectors who have completed their training for maintaining certification each year.  Look for the yearly County seal on those devices inspected and tested to be assured that they are correct, accurate and sealed.  If you believe a device is not performing properly, or for more information, please contact the Clark County Auditor's Office, Weights and Measures Department at (937) 521-1884.

Additional Resources:


Consumer Tips

The County Auditor is responsible for testing the accuracy of the weighing and measuring devices used in the purchase and sale of commodities.

Here are some useful tips for consumers:

1.) When purchasing gas:

  • Be sure that zero is indicated on the amount of gallons and purchase total before starting the pump.
  • Multiply the price per gallon by the amount of gallons to be sure the total price is correct.
  • When possible, pump one gallon from a self-serve pump and check the price against the pump’s advertised price per gallon.
  • Take note of the identifying number on gasoline pumps in case a problem should develop. This will help our office verify your complaint.

If purchasing fuel oil or gasoline in large quantities from a metered vehicle truck, when possible watch the meter as the fuel is pumped. (It works the same as a gasoline pump.) Check to see that the meter is sealed by the Weights and Measures Department. If not sealed, ask why. This seal is visible and very important because it prevents meter tampering.

Be sure you receive a delivery ticket that states:

A) The name and address of the vendor and purchaser;

B) The date delivered;

C) The price and quantity delivered;

D) The identity of the product.


2.) When buying an item by count, such as prescription drugs:  

  • Make sure the label indicates the amount you are to receive.
  • If a shortage is found, telephone or return to the pharmacy and report the error immediately.
  • Shortages are caused by human error or by electronic counters malfunctioning.

Over the Counter Medicines:

  • Spot check anything that is sold by count such as aspirin, bottle vitamins, plastic bags, stationary and office supplies.

3.) When purchasing merchandise on a counter scale:

  • Remember that the height of the person can cause a difference when reading the indicator on scales that are not electronic.
  • Look for current year County Auditor Weights and Measures seal on the weighing device.
  • See that net weight and total price indications show zero before weighing the product.
  • Make sure that correct price per pound is entered.
  • Over-the-counter scales and their quantity value indicators must be in plain view of the customer during transactions.

Merchants should check all devices for accuracy at least once a day. (A scale weighing 1 ounce light when weighing a product selling for $1.00 per pound, repeated 100 times a day for one year would result in the merchant losing $1875.00 annually.)

Question the merchant if you are in doubt about a transaction. In case of short weight, do not condemn too hurriedly. It could be the result of an error.

Remember to look for the current year County Auditor seal on weighing and measuring devices for your protection. If in doubt on any weighing and measuring matter, please contact the Clark County Auditor's Weights and Measures Department at (937) 521-1884.

Error Rates

Error rates vary within each of Ohio's 88 Counties.  Ohio jurisdictions are very responsive to calls.  Upon receiving a complaint, a weights and measures official will usually inspect the site within 48 hours.  If an error is found, the facility's equipment may be temporarily shut down or the operators may be fined.  Records are maintained for all reported complaints.


Cigarette Licenses
Contact

Jill Roller – Cigarette License

Phone: (937) 521-1877

Email: Contact Jill


Where do I get a Cigarette License?

Retail Dealer’s Cigarette Licenses may only be purchased at the County Auditor’s Office or by mail.  The application form is available below and can be printed out and sent to: Hillary Hamilton, Clark County Auditor, PO Box 1325, Springfield, Ohio 45501-1325 with the licensing fee of $125 per physical location.

Download the application form

Who is required to obtain a Cigarette Dealer’s License?

Anyone who sells or transports cigarettes within Clark County must obtain a yearly Cigarette Dealer’s License.  Beginning in 2010, only Retail Dealer’s Cigarette Licenses are available from the Clark County Auditor’s Office.  Wholesale Cigarette Dealer’s Licenses are only available from the Ohio Department of Taxation.

Licenses are to be renewed annually.  Renewal forms will be mailed out at the beginning of May.  The retail dealer only needs to fill out a brief registration form and pay the annual fee.  Licenses are good for a one-year period that runs from the 4th Monday in May to the 4th Monday of May the next year.  Once issued, the license number and the information about the business establishment are permanently filed in the county’s records.  Retail licenses bought after the 3rd Monday in June are subject to pro-rating and can only be purchased at the office of the Clark County Auditor.  The retail license form is available online and can be mailed to the Clark County Auditor’s Office at 31 N. Limestone, Springfield, Ohio 45502.