Citizens Financial Report Geauga County, Ohio Year Ended December 31, 2014

Frank J. Gliha Geauga County Auditor

Citizens Financial Report For the Year Ended December 31, 2014

Table of Contents

Page Letter to the Citizens of Geauga County 1

Geauga County Profile and Award 2

Population Graph & Employment Rate Graph 3

Financial Activity Statement 4

Where the Money Comes From & Where the Money Goes 6

Investments/Investment Earnings/Sales Tax Receipts 7

General Fund Expenditures 8

Financial Position Statement 9

Debt Administration 10

Geauga County Department on Aging 11

Geauga County Development 12

Current Property Tax Rate and Usage 13

Real Estate Rates of Taxation 14

How to Compute Your Tax Bill 15

What’s New for 2015 16

Geauga County Government Extensions 17

This report was produced in-house using Microsoft Office Software. Printing was also done in- house on a HP9500 printer at a cost of $1.00 per report. Artwork on the cover was drawn by local artist and retired employee of the Geauga County Auditor’s Office, Robert A. Kolcum. Pictured on the front cover are the Geauga County Department on Aging Chardon Office and gazebo.

Prepared By:

Ronald H. Leyde

Chief Deputy Auditor

1

To the Citizens of Geauga County

As Geauga County’s Chief Financial Officer, I am pleased to present our twentieth annual Citizens Financial Report for the year ending December 31, 2014.

The sole purpose of the report is to make the government of Geauga County more accountable to you, the citizens of the County. What services does the County provide? How has Geauga County used your tax dollars? What are the current and future plans of Geauga County Government? The publication of this report increases our accountability to the public by presenting an overview of the County’s economy, its finances, its resources, the use of taxpayer dollars and plans for the future. Since our goal is to produce a meaningful document at the lowest possible cost, we did not

reproduce the financial statements as they appear in the Comprehensive Annual Financial Report (CAFR). The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the Auditor of State of Ohio’s office, receiving an unqualified opinion. The Citizens Financial Report, however, is unaudited and is presented on a non-GAAP basis. The major differences between GAAP and non-GAAP reporting deals with not including component units and in the presentation of segregated funds, as well as full disclosure of all material financial and non-financial events in the notes to the financial statements. Individuals who desire to review GAAP basis, full disclosure financial statements should refer to the County’s CAFR, which is available from the County Auditor’s Office. As we all have an interest in the operation of our County Government, I welcome any comments or suggestions concerning this report or any other aspects of Geauga County Government. Sincerely,

Frank J. Gliha Geauga County Auditor

The more detailed Comprehensive Annual Financial Report (CAFR) along with this Citizens Financial Report (PAFR) can be obtained at the Geauga County Auditor’s website: http://www.auditor.co.geauga.oh.us/Fiscal/Annual-Reports or by visiting our offices on Main Street in Chardon.

Pictured above are Munson Township Officials (l to r) Fiscal Officer Judy Toth, Trustee Irene McMullen, Auditor Frank J. Gliha, Trustee Jim McCaskey, and Trustee Andrew Bushman. Auditor Gliha presented them with the 2013 CAFR cover artwork of the Munson Township Hall addition drawn by local artist Robert Kolcum.

2

Geauga County, Ohio Geauga County was first organized by the General Assembly on March 1, 1806, as the second county in the Western Reserve. The name "Geauga," meaning "raccoon," is derived from the Native American language of the area. In 1789, the first settlement in Geauga County was founded at present-day Burton by three Connecticut families. A one-room log building was first erected in Chardon in 1808 to serve as a temporary courthouse and county seat. The first permanent courthouse was built on the southwest corner of Chardon's Public Square in 1813 at a cost of $600. In March 1840, the residents of Painesville petitioned the General Assembly to designate Painesville as the county seat rather than Chardon, creating the present-day split between Geauga and Lake Counties. The present courthouse was built in 1869 at a cost of $88,862.

Geauga County is a predominantly rural Northeastern Ohio County, located due south of Lake County and directly east of Cuyahoga County and the City of Cleveland. The County is comprised of sixteen townships, four villages and one city covering an area of approximately 404 square miles. The County is served by four U.S. Highways extending 57 miles in the County and twelve state highways extending 138 miles in the County. Freight carriers provide the major mode of transporting goods. Because of the County’s strategic location, a number of large freight carriers have facilities located here. The nearest commercial airport is Cleveland-Hopkins International Airport located approximately forty-five miles west of the City of Chardon.

The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Geauga County for its Citizens Financial Report for the fiscal year ending December 31, 2013. The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government popular reports. In order to receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report whose contents conform to program standards of creativity, presentation, understandability and reader appeal. An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year only. We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitted to the GFOA.

3

Population

Geauga County has increased .25% in population since 2013. Source: U.S. Census Bureau

Geauga’s Largest Employers

Number Employer of Employees Kraftmaid, Inc. 1,263 Geauga County 961 University Hospital Health 954 WalMart (a) 720 Great Lake Cheese 580 Dillen Products 551 Kenston LSD 544 Giant Eagle (a) 457 Chardon LSD 452 West Geauga LSD 317

Data as of December 31, 2014 (a) includes all Geauga locations

Geauga County Facts and Figures

Average Unemployment Rates Geauga County, Ohio Source: Ohio Labor Market Information

County Seat ……………………………... Chardon, Ohio Population Density..………..……………. 233 per square mile Per Capita Personal Income (2013) ……... $55,367 (Ranks #2 in the State of Ohio) Average Home Sales Price ……………… $254,800 Proximity to Cleveland …………………. 14 miles (from Western edge) Largest Employment Sector …………….. Manufacturing Source: U.S. Census

4.3 4.3 4.04.5

5.0

6.9 6.96.1

5.4 5.85.1

5.5 5.14.6 4.6

5.8

9.3 9.68.9

8.17.4

6.2

0.0

2.0

4.0

6.0

8.0

10.0 Geauga

National

4

Financial Activity Statement

Resources Taken In 2014 2013 2012

Property Taxes $26,045,177 $25,969,045 $26,478,973Sales Tax 14,640,653 12,784,734 11,903,113Charges for Services & Operating Assessments 16,617,124 17,901,947 18,296,184Operating Grants, Contributions, and Interest 24,691,125 26,369,927 26,301,741Capital Grants and Contributions 2,942,209 3,718,553 3,466,847Grants and Entitlements not Restricted to Specific Programs 2,862,479 2,814,012 2,334,978Interest 385,986 248,675 543,572Other Revenue 2,159,202 2,911,404 2,168,791Total Revenues and Resources $90,343,955 $92,718,297 $91,494,199

Services Provided

Legislative & Executive $12,835,938 $11,617,876 $11,386,829Judicial 5,032,235 4,610,236 4,303,762Public Safety 13,595,402 12,780,841 12,331,240Public Works 10,997,072 9,906,953 11,785,901Health 4,514,859 7,158,971 7,605,277Human Services 33,206,034 32,634,427 31,342,171Interest and Fiscal Charges 79,091 111,374 129,438Water and Sewer 7,604,694 7,467,721 7,299,779Economic Development & Assistance 0 189,581 36,854Total Expenses & Services $87,865,325 $86,477,980 $86,221,251

Revenues & Resources Over Expenses & Services $2,478,630 $6,240,317 $5,272,948

Financial Activity StatementFor the year ended December 31, 2014

Geauga County, Ohio

Summary

The Financial Activity Statement, known in accounting terms as the “Income Statement,” is designed to provide record of the money received and spent during the year. Explanations of specific resources and services are provided on the following page.

Points of Interest in the Activity Statement

In total, revenues

decreased by $2,374,342 or 2.56% over the

previous year. The increase of $1,855,919 in

Sales Tax, up 14.52% from the previous year,

was, however, not enough to cover the

decreases in Charges for Services and Operating

Grants and Contributions.

Expenses increased $1,387,345 or 1.60%.

The largest increase was Legislative and

Executive expenses totaling $1,218,062 or 10.48%. The largest decrease was Health

expenses totaling $2,644,112 or 36.94% lower than the previous

year.

With the still struggling economy, Geauga

County is fortunate that revenues outpaced

expenses by $2,478,630. However, this is a decrease from the previous year of

$3,761,687 or 60.28%.

5

A more detailed comprehensive annual financial report can be obtained at the Geauga County Auditor’s website: http://www.auditor.co.geauga.oh.us/Fiscal/Annual-Reports or by contacting our

office directly at 440-279-1600.

COUNTY RESOURCES

There are various sources of revenue coming into the County to help finance the services provided by all of the County Departments. They include the following revenue types:

Taxes are resources which include Sales Tax, Real Estate Tax, Personal Property Tax and a variety of smaller taxes.

Charges for Services are the combined resources of various County departments and agencies for fees paid to them by the public.

Licenses and Permits are the revenues derived from selling these items.

Fines and Forfeitures are the resources derived from fines levied in the Courts and the monies received from a variety of forfeitures, including seized property.

Intergovernmental are the combined resources received from grants and from pass-through monies administered by the State of Ohio and Federal Government.

Special Assessments are amounts levied on Real Estate Tax bills by the County and other governments for providing improvements. Interest is the earnings of the County Treasurer’s investments. Water & Sewer are revenues received by the Water Resources Department for fees paid to them by the public. Other Revenues are those revenues received that do not fit into the other designated categories.

Legislative & Executive expenditures are the expenses incurred for administrative offices including the Commissioners, Board of Elections, Auditor, Treasurer, Prosecutor, ADP Board and Recorder. Judicial expenditures reflect the costs of administering justice through the Geauga County Courts. Public Safety expenditures reflect the costs of the Sheriff, Coroner, Building Department, Emergency Services, and other Public Safety programs.

Public Works expenditures reflect the costs incurred by the County Engineer, the Ditch Maintenance Fund, and the Geauga/Portage Juvenile Detention Facility addition. Health expenditures reflect the cost to maintain public health. These expenses do not include those of the Health District. Human Services expenditures relate to the costs of the Human Services Department, the Board of Mental Retardation, Transportation, County Home and Aging departments.

Interest and Fiscal Charges expenditures relate to the costs associated with paying debt owed by the County. Water & Sewer are the costs associated with operating the Water Resources Department. Economic Development & Assistance expenditures reflect costs associated with the Revolving Loans program as well as Farmland Preservation.

Readers of the Financial Activity Statement should keep in mind that the statement is presented on a non-GAAP basis. Those desiring to review GAAP basis reports should refer to the County’s Comprehensive Annual Financial Report for 2014.

SERVICES PROVIDED

Services provided are the amounts spent in order to provide services to citizens. Services provided include:

6

Where the Money Comes From Resources Received 2014 County Revenues - $90,343,955

Charges for Services 16,617,124 18.39%Operating Grants, Contributions, and Interest 24,691,125 27.33%Capital Grants and Contributions 2,942,209 3.26%Grants and Entitlement Not Restricted 2,862,479 3.17%Interest 385,986 0.43%Other Revenue 2,159,202 2.39%Property Taxes 26,045,177 28.83%Sales Tax 14,640,653 16.21%

90343955

Charges for Services16,617,124

18.39%

Operating Grants, Contributions, and Interest

24,691,12527.33%

Capital Grants and Contributions

2,942,2093.26%

Grants and Entitlement Not Restricted2,862,479

3.17%

Interest385,9860.43%

Other Revenue2,159,202

2.39%

Property Taxes26,045,177

28.83%

Sales Tax 14,640,653

16.21%

Other40,685,830

45.03%

Where the Money Goes Services Provided 2014 County Expenses – 87,865,325

Legislative & Executive

12,835,93814.61%

Judicial 5,032,235

5.73%

Public Safety13,595,402

15.47%

Public Works10,997,072

12.52%

Health4,514,859

5.14%Human Services

33,206,03437.79%

Interest & Fiscal Charges79,0910.09%

Water & Sewer 7,604,694

8.65%Economic Development &

Assistance0

0.00%

7

Investments This summary provides analysis of the different types of investments carried by the County as of December 31, 2014. “Market Value” refers to the amount the County could receive if it sold the investment.

Investments Market ValueFederal Home Loan Bank Notes $12,990,250Federal Home Loan Mortgage Corporation Bonds 4,507,200Federal Farm Credit Bank Bonds 13,441,150Commercial Paper 12,500,000Federal National Mortgage Association Bonds 6,976,815Obligation Mutual Fund 1,504,303

Total $51,919,718

2010

2011

2012

2013

2014

$939,623

$692,226

$543,572

$248,675

$385,986

Investment Earnings

Sales Tax Receipts Geauga County’s current sales tax rate is 6.75%.

(*Ohio – 5.75%, Geauga – 1.0%) *Effective September 1, 2013 Ohio Sales tax increased from 5.5% to 5.75% due to HB 59.

Investment earnings represent the amount of investment income earned based on market value, by the Governmental Funds of the County.

2010 2011 2012 2013 2014

$11,

305,

481

$11,

417,

951

$11,

903,

113

$12,

784,

734

$14,

640,

653

8

General Fund Expenses

Calendar 2012

Calendar 2013

Calendar 2014

1001 General Fund 27,189,786 25,943,824 29,581,416

Auditor 842,001 873,181 891,752

Clerk of Courts 505,049 517,117 546,475

Commissioners 613,325 637,685 691,879

Common Pleas Court 887,414 913,818 1,017,629

Coroner 162,802 165,568 193,032

Engineer 139,480 155,793 8,112

Juvenile 1,161,871 1,243,843 1,616,482

Probate Court 224,509 250,621 310,512

Microfilm Board 212,525 207,756 212,847

Municipal Court 142,596 133,597 137,504

Prosecutor 1,150,918 1,245,327 1,378,525

Recorder 245,148 249,496 262,689

Sheriff 9,086,390 9,479,242 9,963,372

Treasurer 333,847 343,118 356,588

ADP Board 828,951 833,910 902,995

Jury Commission 6,484 7,422 6,692

Building Department 270,014 326,519 427,412

Maintenance 1,788,666 1,872,664 2,090,723

028 Planning Commission 153,034 156,518 159,958

BOCC Miscellaneous 6,808,342 4,909,000 6,823,485

Board of Elections 973,814 689,410 849,871

Public Defender 303,287 352,485 406,190

Veterans 349,317 379,737 326,694

Grand Total 27,189,786 25,943,824 29,581,416

The figures above are based on the General Fund cash basis expenses by department, whereas the CAFR reports expenses on a modified accrual basis. Readers desiring a complete list of expenses should refer to the

County’s Comprehensive Annual Financial Report.

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Financial Position Statement December 31, 2014 Geauga County, Ohio

Assets Cash is comprised of cash and investments held in the County Treasury. Receivables represent the amounts which are owed to the County and which are expected to be paid to the County over the course of the next twelve months. Property & Equipment represents the furniture, equipment, vehicles, land, buildings and water and sewer plants which provide for an economic benefit of greater than one year.

Liabilities Amounts Owed to Employees and Vendors are those items that the County owes to individuals and companies who supply a service or good, and the expected payment is to be made within twelve months. Long Term Debt represents the amount of debt that the County has issued and still owes. This debt does not have to be paid off in one year; rather the County makes monthly or yearly debt payments on these amounts.

Assets 2014 2013 2012Cash $45,474,196 $47,652,068 $48,737,464Receivables 52,194,669 45,008,020 44,133,513Property & Equipment 215,197,398 213,109,175 209,462,106Other Assets 506,429 392,856 344,550

Total Assets $313,372,692 $306,162,119 $302,677,633

LiabilitiesAmounts Owed to Employees and Vendors $4,281,038 $4,152,226 $4,199,740Notes Payable 3,000,000 4,014,801 5,517,521Long Term Liabilities 19,349,261 20,155,084 21,317,908Other Liabilities 64,937 91,886 314,462

Total Liabilities $26,695,236 $28,413,997 $31,349,631

Assets Over Liabilities $286,677,456 $277,748,122 $271,328,002

Summary The Financial Position Statement, known in accounting terms as the “Balance Sheet”, is designed to provide a picture of the County’s Financial Position as of the end of the year. Explanations of specific accounts are as follows by where they appear in the financial position statement:

Assets over Liabilities

This amount represents the difference between the assets of the County and the liabilities that it must pay. The amount provides the net worth of the County. In total, Assets exceeded Liabilities by $286,677,456 which is an increase of $8,929,334 or 3.21% over last year. Assets increased by $7,210,573 or 2.36% and Liabilities decreased $1,718,761 or 6.05%. The largest increase in assets was Receivables totaling $7,186,649 or 15.97% over the previous year. Readers of the Financial Position Statement should keep in mind that the statement is presented on a non-GAAP basis, and those desiring to review GAAP basis reports should refer to the County’s Comprehensive Annual Financial Report for 2014.

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Debt Administration For the year ended December 31, 2014 Geauga County, Ohio

Balance Balance at 1/01/14 Additions Deletions at 12/31/14

Total Debt 23,725,750 4,605,301 6,278,556 19,121,941

1,045,342

Notes 4,014,801 3,000,000 4,014,801 3,000,000

926,474 0 856,75569,719

3,354,000

911,768

390,000

10,152,811

4,104,301

683,074

325,00065,000

228,694

855,000

General Obligation

Special Assessment

Revenue Bonds

OWDA Loans

OPWC Loans

0

0

1,605,301

011,198,153

Debt Outstanding Trend Analysis

2010 2011 2012 2013 2014General Obligation 585,000 520,000 455,000 390,000 325,000Special Assessment 1,974,714 1,637,562 1,284,922 911,768 683,074Revenue Bonds 3,484,000 3,446,000 3,403,000 3,354,000 4,104,301OWDA Loans 12,726,809 11,824,536 12,069,114 11,198,153 10,152,811OPWC Loans 236,251 750,912 996,193 926,474 856,755Notes 2,691,997 2,004,467 5,517,521 4,014,801 3,000,000

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Geauga County Department on Aging

Geauga County’s Seniors, defined as Geauga County residents 60 years of age and older, are provided the opportunity to enjoy life and maintain their independence and dignity through the efforts of the Geauga County Department on Aging. Educational and recreational programs help keep seniors informed, active, and allow for interaction with others. Whether it be the Travelers’ Club, Card Club, Performing Arts Club, or any of the numerous other clubs or activities, there is something for everyone to experience and enjoy. Programs are available to assist seniors with home chores, transportation needs, home delivered meals, and many other services to allow a senior to remain independent in their home. The goal is to allow seniors in the County to continue to lead full and rewarding lives.

With Chardon, Chagrin Falls (Bainbridge), Middlefield, and West Geauga (Chesterland) Senior Center sites, Geauga County’s seniors have many opportunities to take advantage of the programs, services and activities available through the Department on Aging. For more information regarding these programs and services, please contact the Geauga County Department on Aging by visiting them on their website at http://www.co.geauga.oh.us/Departments/Aging or contact a center near you.

Chardon (440) 279-2130 Chagrin Falls (440) 247-8510 Middlefield (440) 632-0611 West Geauga (440) 729-2782

“The mission of the Geauga County Department on Aging is to support positive aging through programs, services, and resources that promote health, wellness, safety, independence and dignity.” Geauga County Department on Aging

A Listing of Some of the Programs and Services offered by the Department on Aging

Adult Day Service Care Coordination Chore and Home Safety Congregate Meals Geauga Senior News HEAP (Home Energy Assistance Program) Home Delivered Meals Homemaker & Personal Care Income Tax Preparation (VITA Program) Legal Services Medicare Answers! Out-of-County Medical Transportation Senior Adult Assessment Senior Center Sites Transportation Voucher Program Volunteering

According to the U.S. Census Bureau, the percentage of the Geauga County population of individuals 60+ rose from 16.53% in 2000 to an estimated 23.08% in 2013. Protecting the safety, health, well-being, dignity, and independence of this growing population sector and valuable asset is the charge of the Geauga County Department on Aging.

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Geauga County Development

Overall from year 2013 to 2014, total real estate market valuation of Geauga County increased by $61,377,500 due to new construction. There was a total of 99 new homes completed adding just over $42 million to the County’s tax duplicate. In 2014, there were 802 single family homes sold with an average sale price of $254,800. Bainbridge Township led the county with 130 homes sold.

The economy of Geauga County continues to grow through this Country’s economic recovery. Geauga County continues to see new construction growth considering the challenges facing the Nation. During 2014 the following sample of events contributed to the overall growth of the county:

• 29 new homes totaling over $15.8 million in market value was added to the tax duplicate in Bainbridge Township.

• 8 new homes totaling over $4.0 million in market value

was added to the tax duplicate in Russell Township.

• 9 new homes totaling almost $4.1 million in market value was added to the tax duplicate in Auburn Township.

• 13 new homes totaling over $6.2 million in market value

was added to the tax duplicate in Munson Township.

Single Family SAverage Sale Price2005 1047 2361112006 856 2779002007 708 2868002008 539 2738002009 464 2505002010 443 2564062011 496 2898002012 526 2547002013 757 2613002014 802 254800

$230,000$240,000$250,000$260,000$270,000$280,000$290,000$300,000

0

200

400

600

800

1000

1200

2010 2011 2012 2013 2014

SingleFamilySales

AverageSale Price

Single Family Home Sales

According to the 2012 Agricultural Census, Geauga County had 536 horse farms and was ranked 3rd in the State of Ohio for the number of horses and ponies with

approximately 4,315 inventoried.

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Current Property Tax Rate and Usage

In Geauga County, for every one dollar in property tax that a homeowner pays, on the average 20.62 cents is used to fund County programs. The local community, the local school district, JVS, and Library use the remaining 79.38 cents. For a detailed list of tax rates and how you can calculate your tax bill, turn to pages 14-15. The dollar graphically depicts this percentage allocation to the County compared to the other overlapping entities.

General Fund21.79%

Development Disabilities

26.82%

Children's Services

6.07%

Road & Bridge8.57%

Mental Health10.40%

Senior Citizens8.66%

Park District15.96%

Health District1.73%

Local Community, Local School District Geauga Local JVSD and Library County

79.38 Cents 20.62 Cents

Tax Levy Full County Fund Millage General Fund 2.50

Developmental Disabilities 3.30

Children’s Services .70

Road and Bridge 2.50

Mental Health 1.20

Senior Citizens 1.00

Park District 2.00

Health District Levy .20

Of the 20.62 cents of every property tax dollar paid by County homeowners for County purposes, the proceeds are allocated in the above manner as directed by the vote of County Residents. The General Fund accounts for and reports all financial resources except those required to be accounted for and reported in another fund. The general fund balance is available to the County for any purpose provided it is expended or transferred according to the general laws of Ohio.

14

Geauga County

Rates of Taxation for Tax Year 2014 (2015 Collection)

The Auditor’s Office is frequently asked questions about the calculations of Real Estate tax bills. Many of the questions arise due to the complexity of the calculations brought about by both past and present law changes such as House Bill 920 credit, the 2 1/2 percent reduction enacted in 1979, now known as the Owner Occupancy Credit, the 10 percent rollback reduction, now known as the Non-Business Credit, the homestead exemption and others. The following example was developed to help taxpayers understand the calculation and the various factors that are used to calculate the actual tax that is paid on real property.

15

How to Compute Your Tax Bill

PROPERTY TAX COMPUTATION

Market Value x 35% = Assessed Value

Assessed Value x Full Total Tax Rate ÷ 1,000 = Gross Tax Per Year

Assessed Value x Effective Tax Rate ÷ 1,000 = Adjusted Tax

Gross Tax – Adjusted Tax = H.B. 920 Credit

Gross Tax – H.B. 920 Credit = Net Taxes

Net Taxes x Non-Business Credit Percent = Non-Business Credit

Net Taxes x Owner Occupancy Credit Percent = Owner Occupancy Credit Net Taxes – Non-Business and Owner Occ. = Taxes Charged Taxes Charged ÷ 2 = Half Year Tax Half Year Tax + Special Assessments, penalties, etc. = Total Half Year Tax Bill

EXAMPLE

This is an example for a home located in Auburn Township with a fair market value of $100,000 $ 100,000 x 35% = $ 35,000.00 Assessed Value $ 35,000 x 114.830000 ÷ 1,000 = $ 4,019.50 Gross Tax Per Yr $ 35,000 x 65.944176 ÷ 1,000 = $ 2,308.05 Adjusted Tax $ 4,019.50 – $ 2,308.05 = $ 1,711.45 H.B. 920 Credit $ 4,019.50 - $ 1,711.45 = $ 2,308.50 Net Taxes $ 2,308.50 x 10% (if applicable) = $ 230.85 N-B Credit $ 2,308.50 x 2.5% (if applicable) = $ 57.71 O.O. Credit $ 2,308.50 - $ 230.85 - $ 57.71 = $ 2,019.94 Taxes Charged $ 2,019.94 ÷ 2 = $ 1,009.97 Half Year Tax Add Special Assessments, Penalties, Delinquencies = Total Half Year Tax Bill

Auburn Township Full Total Tax Rate is 114.830000 mills Auburn Township Effective Tax Rate is 65.944176 mills Non-Business and Owner Occupancy Credits do not apply to New or Replacement levies passed after 8/31/13.

16

Common Pleas Court eFiling

The Geauga County Court of Common Pleas (General, Juvenile, and Probate Divisions) will be implementing an eFiling system for the Courts in 2015. The product from Courtview Justice Solutions in Canton, Ohio will provide an electronic filing solution that can be accessed 24 hours a day and seven days a week from anywhere an attorney, self-represented litigant, or justice agency has an internet connection and Court authorization. According to CourtView, this will provide a simple and user-friendly interface for both filers and reviewers to help improve operational efficiency and productivity of the Courts. This will also allow cases and images to be available for viewing by the general public.

What’s New for 2015!

Pictured below are Geauga County’s “Top Dog” winner Annie Costello, her dog Hope, trainer Laurie Blakey, her mother Deanne

Costello, and Auditor Frank J. Gliha. Annie’s essay about her dog earned Hope

the number one dog tag for 2015.

Geauga County Engineer Offices

Pictured above is the construction of an addition to the Geauga County Engineer’s building on Merritt Road in Claridon Township. This 4,000 square foot addition will streamline the Engineer’s Office operations as well as freeing up approximately 6,000 square feet of space at the County’s 470 Center Street location. The facility is expected to be ready to be moved into at the beginning of July. For more information on the services provided by the Engineer’s Office, please visit their website at http://co.geauga.oh.us/Departments/Engineer.

Geauga County Engineer Salt Storage Facility

2015 will see the completion of a new salt storage facility for the County. The “207 foot white tunnel” with a 14,000 ton capacity will allow the County to store salt acquired at low summer prices saving the County money. This will also help the County supply salt to the townships that do not have the storage facilities saving them money as well.

17

Geauga County Government Extensions

The following departments may be reached by dialing direct OR should you wish to utilize the County switchboard, call toll free (440) 285-2222, 564-7131 or 834-1856. Please use the department extension (the last four digits of the phone number) when reaching the County Departments through the auto attendant. NOTE: You must have a touch-tone phone to utilize the auto attendant or remain on the line and the operator will be with you shortly.

ARCHIVES / MICROFILM BOARD 279-1770 EDUCATIONAL SERVICE CENTER 279-1700AUDITOR 279-1600 ENGINEER 279-1800BOARD OF ELECTIONS 279-2030 HEALTH DEPARTMENT 279-1900BUILDING DEPARTMENT 279-1780 INTENSIVE SUPERVISION PROBATION 279-1870CASA 279-1695 JURY COMMISSION 279-1880CLERK OF COURTS 279-1960 LAW LIBRARY 279-2085COMMISSIONERS 279-1660 MAINTENANCE 279-1730COMMON PLEAS / ADULT PROBATION 279-1995 MAP ROOM 279-1855COMMON PLEAS / BURT 279-2015 PLANNING COMMISSION 279-1740COMMON PLEAS / FUHRY 279-2190 PROSECUTOR 279-2100COMMON PLEAS /GRENDELL - PROBATE-JUV 279-1830 PUBLIC DEFENDER 279-1890COMMUNITY DEVELOPMENT 279-1790 RECORDER 279-2020CORONER 279-2165 SHERIFF'S DEPARTMENT 279-2009COUNTY HOME 279-2160 TITLE OFFICE 279-1750COURT TECHNOLOGY 279-1850 TRANSIT 279-2150DEPT. of EMERGENCY SERVICES 279-2170 TREASURER 279-2000DEPT. on AGING 279-2130 VETERANS 279-1860DOG WARDEN 279-2180 WATER RESOURCES 279-1970DoIT (Dept. of Information Technology) 279-1630 YOUTH CENTER 279-2090

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COUNTY LIBRARY PARK BOARD 5420 ADMINISTRATIVE OFFICES 5440 POLICE PROSECUTOR 5830 CHARDON LIBRARY 5850 RAVENWOOD CENTER 5810JOB & FAMILY SERVICES 5330 VICTIM / WITNESS 5950MUNICIPAL / SMALL CLAIMS COURT 5840 WOMEN SAFE 5680

* * * * * * * * * * * * * *The following departments may be reached by dialing direct:

CHARDON CITY POLICE & CLERK 286-6123 SOIL & WATER CONSERVATION 834-1122COOPERATIVE EXTENSION 834-4656 METZENBAUM - Administration 729-9406GAPP INC. 285-5842 - School 729-0026HUMANE SOCIETY 338-4819 - Workshop 729-1919MENTAL HEALTH 285-2282 - Residence 729-9409

Should you wish to bypass the County switchboard, please call (440) 285-2222, 564-7131 or 834-1856. Please use the department extension (listed below) when reaching the following County Departments through the auto attendant. NOTE: You must have a touch-tone phone to utilize the auto attendant.

This report, as well as a variety of other information, can be obtained by visiting the County web-site on

the world wide web at:

http://www.auditor.co.geauga.oh.us

Questions, comments or suggestions regarding this report can be directed to County Auditor Frank J. Gliha’s office at

(440) 285-2222, (440) 834-1856, (440) 564-7131 Extension 1600

or Direct line (440) 279-1600. Email: auditor@co.geauga.oh.us