DARKE COUNTY – Owners of new construction, remodeling or any other building improvements such as heating and plumbing systems, central air conditioning or building under construction in Darke County are reminded by Darke County Auditor Carol Ginn that it is their duty to report such construction.
According to section 5713.17 O.R.C., any person who constructs any building (this includes all agricultural buildings) or other improvements costing more that $2,000 upon any lot or land within a township or municipal corporation not having a system of building regulation and inspection (this includes agricultural and residential areas) shall notify the county auditor of the county which such land or lot is located that the building or improvement has been completed or is in the process of construction.
The notice shall be in writing, shall contain an estimate of the cost, shall describe the lot or land, shall provide the owner’s name and shall be served upon the county auditor no later than 60 days after construction of the building or improvement has commenced. This is necessary so that the county auditor may determine the value and location of the new structures.
Upon the discovery of a building or improvement that has been constructed but of which the county auditor has not been notified as required by section 5713.17 O.R.C., the county auditor shall appraise it and place it upon the tax list and duplicate, at its taxable value, together with penalty equal to 50 percent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery.
For additional information, contact the Darke County Auditor’s Office in the Courthouse at 937-547-7316 or 547-7317. Office hours are 8:30 a.m. to 4:30 p.m. Monday through Friday, except holidays.