erie county, ohioerie.iviewauditor.com/Publications/Publications/2011 Popular Annual... · to Erie County, Ohio for its Popular Annual Financial Report for the fiscal year ended

PPPOPULAROPULAROPULAR AAANNUALNNUALNNUAL FFFINANCIALINANCIALINANCIAL RRREPORTEPORTEPORT FFFOROROR THETHETHE FISCALFISCALFISCAL YEARYEARYEAR ENDEDENDEDENDED DDDECEMBERECEMBERECEMBER 31, 201131, 201131, 2011

erie county, ohioerie county, ohioerie county, ohio

ProducedProducedProduced by Richard H. Jeffrey, Erie County Auditorby Richard H. Jeffrey, Erie County Auditorby Richard H. Jeffrey, Erie County Auditor

2011 Erie County 2011 Erie County Popular Annual Financial ReportPopular Annual Financial Report

Page Page 22

Table of Contents

Table of ContentsTable of Contents .................................................................................................................................................................................................................................. 22

Introduction from Richard H. JeffreyIntroduction from Richard H. Jeffrey ...................................................................................................................................................................... 33

An Overview of the County Auditor’s OfficeAn Overview of the County Auditor’s Office .............................................................................................................................................. 44

Your Erie County GovernmentYour Erie County Government .......................................................................................................................................................................................... 66

Erie County Demographics and StatisticsErie County Demographics and Statistics ........................................................................................................................................................ 88

Overview of Erie County FinancesOverview of Erie County Finances ............................................................................................................................................................................ 1010

Property TaxesProperty Taxes ............................................................................................................................................................................................................................................ 1616

Erie County Elected OfficialsErie County Elected Officials .............................................................................................................................................................................................. 1818

In 2011, the Auditor’s Office went through a complete renovation. The first part of the renovation involved walls being removed to create a more open space. The second part involved tall cubicles being replaced with desks that allowed auditor employees to be more visible and accessible to taxpayers. Below are some pictures of our new office.

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Dear Erie County Residents,

The Erie County Auditor’s Office proudly presents the County’s 2011 Popular Annual Finan-cial Report (PAFR). It was primarily created to provide a working document to increase confi-dence in the County’s elected officials. It was also created to give the citizens of Erie County a better understanding of the County’s operations.

The information in this PAFR was taken from our Comprehensive Annual Financial Report (CAFR), which provides a more in depth look at the County’s finances. This PAFR is not pre-sented in conformity with GAAP, (Generally Accepted Accounting Principles) nor is it audited by Auditor of State, Dave Yost. Its purpose is to provide readers a summary of Erie County’s financial activity in an easily understandable format.

The 2011 CAFR was audited by the office of Rea & Associates, Inc. and received an unquali-fied opinion.

For those seeking the more detailed information contained in the CAFR, a copy is available at the Erie County Audi-tor’s office, or on our website at http://erie.iviewauditor.com.

Thank you for taking the opportunity to review our PAFR. I hope this publication will help you gain a better under-standing of the County you live in.

Sincerely,

Richard H. Jeffrey, Erie County Auditor

The Government Finance Officers Association (GFOA) of the United States and Canada has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Erie County, Ohio for its Popular Annual Financial Report for the fiscal year ended December 31, 2010. The Award for Outstanding Achievement in Popular Annual Fi-nancial 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 submitting it to GFOA.


Page Page 44

Overview of Erie County Auditor’s Office

CHIEF FISCAL OFFICER (Finance and Payroll)

As Chief Fiscal Officer of your county, the Auditor is the bookkeeper for all County elected officials and many of the County agencies, such as Human Services and Children Ser-vices. It is the Auditor’s responsibility to account for all reve-nues the County receives and to issue warrants (checks) in payment of all County obligations. As part of that bookkeep-ing responsibility, the County Auditor serves as the paymaster for all County employees.

COUNTY FINANCIAL REPORTS

As the issuer of financial reports for the County, it is the County Auditor's duty to make sure that financial records are kept properly. As Chief Fiscal Officer in Erie County, the Auditor is required by law to prepare the County’s Annual Financial Report. Erie County prepares a Comprehensive Annual Financial Report, which is a complete and full disclo-sure of all financial events for the year.

The County Auditor maintains a close relation-ship with the Auditor of State's Office. Each year, the Auditor of State re-views these records to assure the County's fi-nances are in order and that proper internal controls are in place. The Auditor of State tests these controls and makes recommendations to county offices and agencies to assure that your money is spent properly.

REAL ESTATE APPRAISAL AND ASSESSMENT

Erie County has 45,629 parcels of real property. It is the duty of the Auditor to ensure that every parcel of land and the buildings on it are fairly and uniformly assessed for tax pur-poses. A general reappraisal is mandated by Ohio law every six years with an update at the three year midpoint. The Audi-tor’s office maintains a detailed record of the appraisal of each parcel in the County. These records are open for public in-spection.

For taxation purposes, you are assessed at 35% of fair market value.

REAL ESTATE TAXES AND RATES The Erie County Audi-tor cannot raise or lower property taxes. Tax rates are determined by the budgetary requests of each government unit, as authorized by the vote of the people. Tax rates are computed in strict accordance with procedures required by the Ohio Department of Taxation, Division of Tax Equalization.

Annually, the Auditor prepares the General Tax List. Your tax bill is based on the tax rate multiplied by your valuation found on this list. Ohio law limits the amount of taxation without a vote of the people to 10 mills. ($10 per $1,000 of assessed valuation). Any additional real estate taxes must be voted in by County resi-dents. MANUFACTURED HOMES The Auditor’s office is also responsible for assessing taxes on manufactured housing. Under Ohio law, mobile home owners must register their homes with the Auditor’s office for tax pur-poses. The Auditor assesses each manufactured home annually and prepares a tax list. The manufactured home tax is distrib-uted back to the local taxing districts (townships and schools) in the same manner as real estate taxes. ESTATE TAX The County Auditor acts as an agent for the Tax Commissioner of Ohio. The monies collected from this source are distributed by law: 80% to the taxing district in which the decedent had resided or owned property and the remainder to the State of Ohio.

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Overview of Erie County Auditor’s Office

CRITICAL RESPONSIBILITIES FOR LOCAL GOVERNMENTS Your County Auditor also helps watch over local governments within your county by: Estimating the tax a local government wants to put on the ballot according to what they define as their need; Issuing a certificate when the local government wants to borrow money assuring that the debt of that government does not exceed what is allowed by Ohio law; Preparing a certificate of estimated resources on behalf of local governments to assure that the local governments do not spend more than they can expect to receive; Distributing taxes to local governments including: real es-tate, personal property, cigarette, estate, gasoline, motor vehi-cle, and other taxes; and Consulting, advising, and assisting local governments and

county departments on proper governmental accounting procedures.

WEIGHTS AND MEASURES The Auditor is the Sealer of Weights and Measures for the entire County, maintaining “Equity in the Marketplace,” thus protecting both buyer and seller from possible loss which may occur from faulty measuring de-vices, such as scales, scanners, retail motor fuel dispensers and meters. The Auditor is charged with the legal responsibility of ensuring that all State and Na-tional Laws relating to Weights and Measures are strictly enforced. Sealers perform inspections and tests on both commercial and some 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 performed on Random Packed items a store may weigh such as meats, cheeses and produce. They are also performed on 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.

The Sealer of Erie County is responsible for testing over 809 gas pumps and meters and over 1570 devices in the County. Look for the Yearly County seal on those devices inspected and tested to be assured that they were correct, accurate and sealed. Again, these services are per-formed to “Maintain Equity in the Marketplace”. If you believe a device is not performing prop-erly, or for more information, please contact the Erie County Auditor’s Office, Weights and Measures Division at (419) 626-7746. For web information con-cerning Weights and Measures go to www.owma.net and be sure to checkout the link www.Pueblo.gsa.gov/cic_text/money/whatupay/whatupay.htm -A Consumers Guide to Getting What You Pay For. It is very informative. LICENSES The County Auditor’s Office is responsible for the issuance of licenses for dogs, vendors, and cigarette sales. Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use on the local level. ADDITIONAL DUTIES Secretary of the Budget Commission Secretary of the Board of Revision Secretary of the Fiscal Report Review Committee Chair of the Tax Incentive Review Council Member of the Records Commission


Page Page 66

Your Erie County Government

Erie County can trace its heritage to the Revolutionary War when numerous Connecticut residents were burned out of their homes by the raiding British. To compensate these citizens for their losses, the Connecticut Assembly awarded them 500,000 acres in the western most portion of the Western Reserve, which came to be known as the Firelands. The Firelands includes the area that is now Erie and Huron Counties, as well as Ruggles and Danbury Townships.

The first recorded people of the Firelands were the Erie Indians, whose stories are told on Inscription Rock at Kelleys Island. Al-though the carvings have been eroded by both nature and man, they are considered to the most extensive, well sculpted picto-graphs in the Eastern United States. The Erie Indians were driven out of the Fire-lands by the Iroquois in 1655, and the area was later occupied by the Ottawa and Wyan-dot Indians.

Although a few traders made their homes in the Firelands in the late 1700's, most of the early white settlers arrived in the early 1800's. Many subsequently left the area dur-ing the War of 1812 and did not return until after Commodore Oliver Hazard Perry's victory over the British fleet. This famous naval battle was fought in the waters of Lake Erie just a few miles from South Bass Island. It marks the only time in history that a British na-val fleet ever surrendered. Commodore Oliver Hazard Perry’s victory over the British fleet secured the right of Americans to independently dwell in the New World and along the shores of Lake Erie. Then, a little over 25 years later in 1838, the Ohio government decided to divide large counties such as Huron, into smaller areas of land. This led to the formation of Erie County, named after the Erie Indians and Lake Erie. Erie County was formed by an Act of the Ohio General As-sembly on March 16, 1838. It borders Lake Erie in north cen-tral Ohio, extending 28 miles in an East-West direction and 11 miles in a North-South direction. Sandusky is 55 miles East of Toledo, 60 miles West of Cleveland, and 106 miles North of Columbus. The area is 264 square miles with 8,560 acres of wetlands. The mean temperature is 49 degrees and the average rainfall is 45.03 inches.

Erie County is made up of three cities, five villages and nine townships. They are the cities of Huron, Sandusky and Vermil-ion; the villages of Bay View, Berlin Heights, Castalia, Kelleys Island, and Milan; as well as the townships of Berlin, Florence,

Groton, Huron, Margaretta, Milan, Oxford, Perkins and Ver-milion. Erie County is governed by the Board of County Commission-ers that functions as both the executive and legislative branch of the county. The Board is made up of three commissioners who serve terms of four years each. In addition to the County Auditor, who serves as the Chief Fiscal Officer, there are seven other elected officials who operate independently following legislation in the Ohio Revised Code. These elected officials also serve four year terms and include the following: Clerk of Courts, Coroner, Engineer, Prosecuting Attorney, Recorder, Sheriff, and Treasurer. Erie County also has five Judges elected to six year terms. There are two judges in the Common Pleas Court, and one judge in each of the following areas: Probate Court, Juvenile Court and County Municipal Court. Erie County employed approximately 700 full time employees in 2011 to provide services such as capital improvements to roads/bridges/sewers, public safety, veterans services, tax col-lections, job and family services, emergency management ser-vices, economic development, animal control and health ser-vices just to name a few. The following chart shows how Erie County departments are currently organized.

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Organizational Chart


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Erie County Demographics and Statistics

In 2011, the County’s unemployment rate decreased from 10.4% to 8.7%. Erie County’s employment has seen a steady increase due to consumer confidence growth in the area, and also due to a few large manufacturing firms that have weath-ered the economic storm and remained in business in our County. In comparing Erie County’s unemployment rate to other counties, there are 57 counties that have a higher unemployment rate than Erie County.

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Erie County Demographics and Statistics

Sandusky Library

Percentage of Taxable Total CountyAssessed Taxable

Taxpayer Value Assessed Value

Ohio Edison 39,934,750 1.93%

Cedar Fair 39,455,260 1.91%LMN Development LLC (Kalahari) 16,226,730 0.79%Norfolk & Western Railway 8,255,260 0.40%

American Transmission Systems Inc 7,918,630 0.38%Carmelo Ruta 6,908,860 0.33%Sandusky Mall Co 6,876,760 0.33%

Park Place Enterprises LTD 6,575,400 0.32%CNL Income (Great Wolf Lodge) 5,818,210 0.28%BCC Sandusky Permanent LLC 5,504,790 0.27%

Total 143,474,650$ 6.94%

Total County Assessed Valuation $2,066,589,800

Top Ten Taxpayers for 2011

Market Street, Sandusky

Sandusky Library

Type of Number ofEmployer Business Employees Rank

Cedar Fair L.P./Magnum Entertainment 4,890 1Firelands Regional Medical Center Health Care 1,949 2Kalahari Resort Entertainment 1,150 3Kyklos Bearing International Automotive Parts 850 4Automotive Component Holdings Automotive Parts 646 5Erie County Government 645 6Ohio Veterans Home Health Care 637 7Sandusky City School District Education 514 8Lear Seating Automotive Hardware 428 9Walmart Retail 300 10

Total 12,009

Total Employment Within Erie County 38,100

Top Ten Employers for 2011


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County’s Financial Position

The County’s financial statements distinguish functions that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). This report contains information related to the County’s governmental and business-type activities. Please refer to the County’s 2011 CAFR for more detailed information.

Assets provide financial benefits to the County. Current and Other Assets are mainly comprised of cash, investments and demand deposits (whether held in the pool managed by the County Treasurer or in outside bank accounts), property taxes receivable, sales tax receivable and monies due from other gov-ernments. Capital assets are land, buildings and improvements, roads, bridges, water/sewer lines, equipment and construction in progress, and are shown net of accumulated depreciation.

Liabilities place a financial burden on the County. Current and Other Liabili-ties include monies due to other governments, deferred revenues, accounts payable, compensated absences, and accrued wages payable. Long-term liabilities represent bonds, notes and loans that are being repaid over a period of years as well as pay-ments under capital leases.

Net Assets represent the difference between assets and liabilities. Invested in capital assets, net of related debt, consists of capital assets, net of accumu-lated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets. Net assets are reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the County, or through external re-strictions imposed by creditors, grantors, or laws and regulations of other gov-ernments. The County applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net assets are available. Unrestricted net assets may be used to meet the County’s ongoing obligations to citizens, employees and creditors. For more information on the County’s assets and liabilities, please refer to the Statement of Net Assets, found on page 11 in our Comprehensive An-nual Report.

Duck pond, Castalia

Columbus Avenue and Market Street, Sandusky

Merry-Go-Round Museum, Sandusky

Page Page 1111

County’s Financial Position

When reviewed over time, net assets may serve as a useful indicator of the County’s financial position. The County’s assets ex-ceeded its liabilities by $111.1 million at the close of 2011. In comparing 2011 to 2010, net assets grew 4.4%, although there were few changes of significance. Overall, long term debt continued to decrease slightly due to diligence in paying off older debt, and refunding bonds at a lower interest rate.

Capital assets reported on the government-wide statements represent the largest portion of the County’s net assets. At year-end, capital assets represented 70% of total governmental and business-type assets. They are used to provide services to citizens and are not available for future spending.

NET ASSETS

GOVERNMENTAL AND BUSINESS TYPE ACTIVITIES

Aerial view of Kelleys Island Market Street, Sandusky

Governmental Governmental Business‐Type Business‐TypeActivities Activities Activities Activities Total Total2011 2010 2011 2010 2011 2010

Current and Other Assets 59,981,601 56,590,118 16,185,626 17,206,368 76,167,227 73,796,486 Capital Assets, Net 61,467,906 62,634,901 116,912,687 119,499,531 178,380,593 182,134,432 Total assets 121,449,507 119,225,019 133,098,313 136,705,899 254,547,820 255,930,918

Current and Other Liabilities 18,729,617 20,063,308 1,739,333 2,736,296 20,468,950 22,799,604 Long‐Term Liabilities 19,119,514 18,654,287 103,809,545 108,014,697 122,929,059 126,668,984 Total liabilities 37,849,131 38,717,595 105,548,878 110,750,993 143,398,009 149,468,588

Invested in capital assets, net of related debt 43,629,049 43,521,250 45,101,692 43,603,843 88,730,741 87,125,093 Restricted 26,621,898 24,643,811 ‐ 26,621,898 24,643,811 Unrestricted 13,349,429 12,342,363 (17,552,257) (17,648,937) (4,202,828) (5,306,574) Total net assets 83,600,376 80,507,424 27,549,435 25,954,906 111,149,811 106,462,330


Page Page 1212

Governmental Revenues

The dollars presented here are reported as governmental activities in the 2011 CAFR’s government-wide statement of activities. Revenues typically are recorded when the underlying event occurs, regardless of when the money will be re-ceived. Major sources of revenue for the County include sales tax, property tax, grants, charges for services and interest earned. Grants are further broken down between operating grants and capital grants. Operating grants are provided to the County to help run day-to-day operations. Capital grants are provided to the County for use in acquiring capital assets, such as purchase of land or equipment, as well as the purchase or construction of buildings.

Market Street, Sandusky

There were a few items of significance that happened in 2011. The increase in charges for services resulted from an increase in court ordered fees, tax settlement fees, and disposal and recycling charges. Investment earnings continue to decline. Capital grants increased due to grants obtained for infrastructure (bridges) in 2011. And unrestricted grants saw a decrease due to the cut in local government funding by the State. In looking at Sales Tax revenue, the County continued to see growth from 2010 to 2011 of 5.7%. Tourism continues to improve as the economy recovers. (See graph below).

Revenues 2011 2010% Changefrom 2010

Taxes 22,871,911 22,136,951 3.3%Operating Grants 18,977,431 20,112,985 ‐5.6%Charges for services 10,288,637 9,705,391 6.0%

Investment Earnings 646,395 946,058 ‐31.7%Capital Grants 870,873 514,605 69.2%Unrestricted grants and other revenue 6,271,601 6,882,798 ‐8.9%

59,926,848 60,298,788 ‐0.6%

Tax Revenue 2011 2010% Changefrom 2010

Property Taxes ‐ General Fund 4,218,414 4,222,751 ‐0.1%Property Taxes ‐ County Board of MRDD 4,334,210 4,325,874 0.2%Property Taxes ‐ Senior Citizens Levy 835,402 831,141 0.5%Sales Taxes 13,483,885 12,757,185 5.7%

22,871,911 22,136,951 3.3%

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Governmental Expenses

The expenses shown are those of the County’s governmental activities. Expenses are recorded when the liability is incurred.

Legislative and Executive expenses are in-curred by most elected officials offices, includ-ing Commissioners, Auditor, Treasurer, Prose-cutor, Recorder as well as Facilities, Informa-tion Tech., Human Resources and Finance. Human Services expenses are those incurred by the County’s Job and Family Services De-partment. Services provided include adoption assistance, child care subsidies, emergency assistance payments, unemployment, food stamps and job training programs. Public Safety expenses are those incurred by the Sheriff’s department to ensure safety of persons and property. Health expenses are those incurred primarily by the County’s MRDD Board to provide services to developmentally disabled citizens of Erie County. Judicial expenses are incurred by the County’s Courts, which include the Common Pleas court, Probate court, Juvenile court and County Municipal court. Public Works expenses are incurred by the Engineer’s department for maintenance of Erie County’s roads, bridges and ditches. Other expenses represent economic development and assistance costs (CDBG programs) as well as interest charges and other miscel-laneous expenses.

Human services continued to decrease in 2011 because of more cuts by the State of Ohio, who provides the majority of funding for the Depart-ment of Job and Family Services. Other expenses also saw a decrease from Intergovernmental expenses decreasing due to less funding from the State.

Expenses ‐ Governmental Activities 2011 2010

% Change

from 2010Legislative and executive 12,132,251 11,672,757 3.94%Human Services 8,252,552 9,579,264 ‐13.85%

Public Safety 10,045,865 9,508,291 5.65%Health 8,743,885 8,281,075 5.59%

Judicial 7,235,013 7,356,911 ‐1.66%

Public Works 5,825,403 5,623,471 3.59%Other 4,608,899 5,020,618 ‐8.20%

56,843,868 57,042,387 ‐0.35%


Page Page 1414

Business Type Activities

The dollars presented here are reported as business type activities in the 2011 CAFR’s government-wide statement of activi-ties. Revenues typically are recorded when the underlying event occurs, regardless of when the money will be received. The major source of revenue for business type activities is charges for services, where fees are collected from customers for a ser-vice that is being provided. The County continues to deal with delinquent customers, which can positively or negatively af-fect collections for the year. Landfill revenues increased due to a new policy set in place that out of town haulers can now use the County’s landfill. The County also started selling carbon credits from the methane gas project.

Below are the expenses incurred for our Sewer, Water, Landfill and Care Facility departments.

Sandusky State Theater, Sandusky

The most significant increase in revenues came from a grant obtained for the State Route 250 sewer extension project, which is represented under Capital Grants and Contributions.

Revenues ‐ Business Type Activities 2011 2010

% Change

from 2010Charges for Services ‐ Sewer 6,814,640 6,995,410 ‐2.6%Charges for Services ‐ Water 7,928,243 7,999,634 ‐0.9%Charges for Services ‐ Landfill 5,886,065 5,447,927 8.0%Charges for Services ‐ Care Facility 5,976,298 6,765,031 ‐11.7%

Capital Grant and Contributions 2,032,719 90,375 2149.2%Other Revenue 708,403 187,938 276.9%

29,346,368 27,486,315 6.8%

Expenses ‐ Business‐Type Activities 2011 2010

% Change

from 2010Sewer 8,941,019 11,858,087 ‐24.60%Water 7,627,088 7,826,088 ‐2.54%Landfill 4,337,610 4,836,073 ‐10.31%Care Facility 6,835,771 6,905,594 ‐1.01%

27,741,488 31,425,842 ‐11.72%

The most significant decrease in expenses is noted in the Sewer Fund. Most of this was due to a decrease in materials and supplies expenses as the County paid for a significant portion of project costs from available cash resources from the prior year..

Page Page 1515

Long Term Debt

At December 31, 2011 the County had a total of $124,629,059 in general obligation bonds, special assessment bonds, OWDA loans, OPWC loans, bond anticipation notes, capital lease obligation, landfill closure and post-closure care liability, and compen-sated absences outstanding. Of this total, $103,809,545 will be repaid from business-type activities. Moody’s Ratings Service has assigned Erie County bond ratings an “AA2” rating, indicating that our bonds are a safe, reliable investment. This is due to the County’s below-average debt burden, strong general fund reserves, and overall sound financial management. Our goal is to maximize the services to Erie County residents and visitors within the limited amount of resources available. The following ta-ble summarizes the outstanding long-term obligations at year end.

Business Type Activities represent debt for Water, Sewer and Landfill activities. Governmental Activities represent all other debt.

GENERAL OBLIGATION BONDS These bonds are long-term debt instru-ments which are repaid from the County’s general revenue resources.

SPECIAL ASSESSMENT BONDS These bonds are issued to pay for improvements benefiting property own-ers, and the owners pay the County over a period of twenty years for the debt.

OWDA and OPWC LOANS These loans provide low-interest funding for infrastructure, primarily water and sewer.

CAPITAL LEASE OBLIGATION These obligations are payments to be made to vendors for leases en-tered into by the County.

LANDFILL CLO-SURE AND POST CLOSURE LIABILITY This liability shows what amount is needed to perform all closure and post closure care as of 12/31/11.

COMPENSATED ABSENCES This liability is due to employees for services provided to the County, where leave was earned but not taken as of 12/31/11.

Sandusky

Long‐Term Obligations, Trend AnalysisIncludes Governmental and Business‐Type Activities

2011 2010 2009 2008General Obligation Bonds 41,892,338 43,366,446 46,891,683 50,347,666 Special Assessment Bonds 1,249,738 1,408,957 1,558,388 1,747,070

OWDA Loans 60,621,055 62,718,926 61,022,548 59,546,502 OPWC Loans 127,859 334,866 277,370 314,749

Bond Anticipation Notes 1,700,000 3,600,000 3,200,000 ‐

Capital Lease Obligation 33,404 56,357 156,258 326,416

Landfill Closure and Post Closure Liability 16,087,849 15,722,119 14,613,724 13,698,572 Compensated Absences 2,916,816 3,061,313 3,164,361 3,505,399 TOTAL 124,629,059 130,268,984 130,884,332 129,486,374

Jackson Street Pier, Sandusky


Page Page 1616

Property taxes

TAX RATES FOR ERIE COUNTY - TAX YEAR 2011, PAYABLE IN CALENDAR YEAR 2012Residential Commercial

State Vocational City or Agricultural IndustrialTAX Tax Taxing County School Library School Township Village Full Effective Effective

DISTRICTS District District Levies Levies Levies Levies Levies Levies Tax Rate Tax Rate Tax Rate

BERLIN TOWNSHIPEdison Schools 01-04 22-0010 8.80 61.20 1.80 3.95 5.30 n/a 81.05 43.2661 52.0301Berlin Heights Village 06 22-0020 8.80 61.20 1.80 3.95 3.50 10.50 89.75 49.7849 57.9313Huron Schools 05 22-0030 8.80 73.80 0.90 3.95 5.30 n/a 92.75 47.2599 59.3002

FLORENCE TOWNSHIPFirelands Schools 07-08 22-0040 8.80 51.98 0.00 2.45 6.10 n/a 69.33 45.7759 46.5547Edison Schools 09 22-0050 8.80 61.20 1.80 3.95 6.10 n/a 81.85 44.3274 53.1366Vermilion Schools 10 22-0060 8.80 68.00 1.10 3.95 6.10 n/a 87.95 48.0511 71.5867Western Reserve Schools 11 22-0070 8.80 34.05 0.00 3.95 6.10 n/a 52.90 39.2076 41.7447

GROTON TOWNSHIPBellevue Schools 26 22-0080 8.80 42.90 1.00 3.95 5.75 n/a 62.40 51.0300 54.9459Bellevue City 61 22-0085 8.80 42.90 1.00 3.95 5.75 6.10 68.50 55.9340 60.9684Margaretta Schools 27 22-0090 8.80 63.70 0.00 3.95 5.75 n/a 82.20 48.2430 70.3892Monroeville Schools 28 22-0100 8.80 35.80 0.00 3.95 5.75 n/a 54.30 43.1101 43.7875Perkins Schools 29 22-0110 8.80 60.90 1.50 3.95 5.75 n/a 80.90 43.7470 49.6535

HURON TOWNSHIPHuron Schools 39 22-0120 8.80 73.80 1.06 3.95 5.14 n/a 92.75 47.3122 59.3878Huron City 42-49 22-0130 8.80 73.80 0.90 3.95 0.40 4.90 92.75 47.3442 59.7991Edison Schools 40 22-0140 8.80 61.20 1.96 3.95 5.14 n/a 81.05 43.3184 52.1177Perkins Schools 41 22-0150 8.80 60.90 1.66 3.95 5.14 n/a 80.45 43.5170 48.9991

MARGARETTA TOWNSHIPMargaretta Schools 33-37 22-0160 8.80 63.70 0.00 3.95 9.70 n/a 86.15 50.8873 74.5461Bay View Village 30 22-0170 8.80 63.70 0.00 3.95 0.00 16.00 92.45 51.6979 77.7831Castalia Village 31 22-0180 8.80 63.70 0.00 3.95 8.20 8.66 93.31 56.7741 80.4067Perkins Schools 38 22-0190 8.80 60.90 1.50 3.95 9.70 n/a 84.85 46.3913 53.8104

MILAN TOWNSHIPEdison Schools 50 22-0200 8.80 61.20 1.80 3.95 5.30 n/a 81.05 42.9046 52.2673Milan Village 53 22-0210 8.80 61.20 1.80 3.95 4.30 8.80 88.85 49.0867 59.1359Huron Schools 51 22-0220 8.80 73.80 0.90 3.95 5.30 n/a 92.75 46.8984 59.5373Perkins Schools 52 22-0230 8.80 60.90 1.50 3.95 5.30 n/a 80.45 43.1032 49.1487

OXFORD TOWNSHIPEdison Schools 23 22-0240 8.80 61.20 1.80 3.95 4.50 n/a 80.25 42.8899 51.7290Monroeville Schools 24 22-0250 8.80 35.80 0.00 3.95 4.50 n/a 53.05 42.4516 42.7445Perkins Schools 25 22-0260 8.80 60.90 1.50 3.95 4.50 n/a 79.65 43.0884 48.6104

PERKINS TOWNSHIPPerkins Schools 32 22-0270 8.80 60.90 1.50 3.95 10.20 n/a 85.35 48.7884 54.3104

VERMILION TOWNSHIPVermilion Schools 12-16 22-0280 8.80 68.00 1.10 3.95 5.10 n/a 86.95 46.7869 70.1448Vermilion City 18-22 22-0290 8.80 68.00 1.10 3.95 0.00 10.75 92.60 52.8636 76.4291Edison Schools 17 22-0300 8.80 61.20 1.80 3.95 5.10 n/a 80.85 43.0632 51.6947

KELLEY'S ISLAND VILLAGEKelley's Island Schools 54 22-0310 8.80 6.55 0.80 3.95 n/a 8.63 28.73 23.3724 24.2000

SANDUSKY CITYSandusky Schools 55-60 22-0320 8.80 75.41 1.50 0.00 n/a 5.25 90.96 50.1726 61.4915


Page Page 1717

Property Taxes

Milan Township ‐ Edison Local School DistrictTax Recipient Tax Rate Taxes Paid

Edison Local Schools 26.490021 811.26 Milan Township 4.514778 138.27 County General Fund 2.300000 70.44 MRDD Board 2.303331 70.54 Milan Berlin Library 1.521291 46.59 EHOVE JVSD 2.635247 80.70

General Health District 0.951135 29.13 Mental Health Board 0.991023 30.35 Senior Citizens 0.500000 15.31

Erie Metroparks 0.697804 21.37 42.904630 1,313.95

Village of Kelleys Island ‐ Kelleys Island Local School DistrictTax Recipient Tax Rate Taxes Paid

Kelleys Island Local Schools 6.550000 200.59 Village of Kelleys Island 5.643827 172.84 County General Fund 2.300000 70.44 MRDD Board 2.303331 70.54 Sandusky Public Library 0.800000 24.50 EHOVE JVSD 2.635247 80.70

General Health District 0.951135 29.13 Mental Health Board 0.991023 30.35 Senior Citizens 0.500000 15.31

Erie Metroparks 0.697804 21.37 23.372367 715.78

Oxford Township ‐ Perkins Local School DistrictTax Recipient Tax Rate Taxes PaidPerkins Local Schools 26.710479 818.01 Oxford Township 4.500000 137.81 County General Fund 2.300000 70.44 MRDD Board 2.303331 70.54 EHOVE JVSD 2.635247 80.70 Sandusky Public Library 1.499406 45.92 General Health District 0.951135 29.13 Mental Health Board 0.991023 30.35 Senior Citizens 0.500000 15.31 Erie Metroparks 0.697804 21.37

43.088425 1,319.58

THE FOLLOWING TABLES SHOW WHAT A TAXPAYER CAN EXPECT TO PAY FOR PROPERTY TAXES IF THEY LIVE IN CERTAIN DISTRICTS. IT IS FURTHER BROKEN DOWN TO SHOW HOW YOUR TAXES ARE DISTRIBUTED. NOT ALL DISTRICTS ARE PRESENTED.

IF A TAXPAYER LIVES IN THE FOLLOWING DISTRICT, REAL ESTATE TAXES ON A $100 ,000 OWNER-OCCUPIED HOME WOULD BE DISTRIBUTED AS PRESENTED:

Auditor Richard H. Jeffrey (419) 627-7746

Clerk of Courts Luvada Wilson (419) 627-7705

Commissioners Patrick J. Shenigo

(419) 627-7672

Thomas M. Ferrell, Jr. (419) 627-7672

William J. Monaghan (419) 627-7672

Coroner Dr. Brian Baxter (419) 626-2367

County Engineer John D. Farschman (419) 627-7710

Prosecutor Kevin J. Baxter (419) 627-7697

Recorder Barbara A. Sessler (419) 627-7686

Sheriff Terry M. Lyons (419) 627-7668

Treasurer Jo Dee Fantozz (419) 627-7701

Judges:

County Municipal Court

Paul G. Lux (419) 499-4689

General Division Tygh M. Tone (419) 627-7731

Roger E. Binette (419) 627-7732 Juvenile Division Robert C. DeLamatre (419) 627-7782

Probate Division Beverly K. McGookey (419) 627-7750

ERIE COUNTY ELECTED OFFICIALS

Documents

erie county, ohioerie.iviewauditor.com/Publications/Publications/2011 Popular Annual... · to Erie County, Ohio for its Popular Annual Financial Report for the fiscal year ended