The Auditor tabulates the “taxable valuation” for each property owner in the county. After applying the proper exemptions, homesteads and military credits, roll backs and other adjustments to the assessed valuations certified by the Assessor’s Office, the Auditor certifies the “taxable” valuation of the county to the State. This computation creates the tax rate from which each taxpayer’s statement is prepared.
After the State returns the certified tax rates for the above-mentioned taxing entities in the county, the Auditor becomes the County Tax Accountant and applies these tax rates to the taxable valuations of each property and then prepares a tax list showing each taxpayer’s share of the total governmental tax asking. These figures are then certified to the County Treasurer’s Office for collection.