Property Records Search

Muskingum Property Tax: 2026 Rates, Calculator, Relief Info

Muskingum Property Tax rates for 2026 are posted by the Muskingum County Auditor, the county’s tax assessor, and can be reviewed on the official website https://www.muskingumcountyauditor.org. Homeowners can check the Muskingum real estate tax calculator to estimate their bill and see the 2026 Muskingum tax bill due date, usually announced by the Muskingum tax collector office phone line at (740) 455‑7118. The site also lists property tax exemptions in Muscingum, such as homestead exemption eligibility, senior tax credit, and agricultural use credits, plus details on the Muskingum tax relief program. For those facing overdue balances, the Muskingum tax delinquency procedures and tax foreclosure rules are explained, and the Muskingum tax payment portal offers online payment options.

Muskingum Property Tax assessment forms are available through the Muskingum County Auditor’s online portal, where users can also view the Muskingum tax map online and the latest tax district boundaries. Questions about how to appeal Muskingum property tax assessment can be directed to the auditor’s office at (740) 455‑7109. Information on the Muskingum tax lien sale schedule, tax roll updates, and refund process is kept current, and the county provides contacts for Muskingum tax attorney services for complex cases. All resources aim to help residents understand their obligations and take advantage of available relief.

Search Muskingum County Property Tax

Residents can search Muskingum County Property Tax records through the county auditor’s public portal at https://www.muskingumcountyauditor.org/. The portal lets users look up parcels by owner name, parcel number, street address, or tax district. Search results show the current assessed value, tax district code, year of last appraisal, and a link to the printable tax bill. Each parcel page also lists land and building values, recent sales history, and any active exemptions tied to the property.

To start a search, open the auditor site and type an owner last name with a first name, or enter a complete street address. A parcel number search works fastest for owners who already have their printout from a prior tax bill. Once the parcel loads, the page shows valuation details, exemption flags, and a download link for the most recent tax bill. Users can save or print the page for their own records, since the auditor site does not keep a login history for public viewers.

Quick Search Steps

  1. Open https://www.muskingumcountyauditor.org/ in a web browser.
  2. Pick a search method: owner name, parcel number, address, or map parcel ID.
  3. Type the requested detail and press Search.
  4. Click the matching parcel from the result list.
  5. Review value, exemptions, and tax bill links on the parcel page.

How Muskingum Property Tax Bills Work

Muskingum Property Tax is calculated using three main pieces: the property’s true value, the assessed value set by state law, and the local tax rate. In Ohio, the assessed value equals 35 percent of true value for most real estate. The county auditor sets the true value during a full reappraisal or a triennial update. The combined tax rate comes from the budgets approved by voters in each school district, township, city, and special district that covers the parcel.

Tax bills are sent out twice a year through the county treasurer, who collects the money and passes it to local governments. The first half covers collections from January through June, and the second half covers July through December. A reduction factor from the Ohio Department of Taxation may lower the tax owed on each bill. Bills can be paid in person, by mail, online, or by phone through the treasurer’s payment system.

Key Numbers Behind Each Bill

  • True value set by the county auditor
  • Assessed value at 35 percent of true value
  • Reduction factor issued by the state
  • Combined local tax rate expressed in mills
  • Credits and exemptions subtracted from the total

Reading Your Muskingum Property Tax Statement

Each tax bill lists the parcel number, the owner of record, the property address, and the tax year. The middle of the bill shows the gross tax, any reduction factor, and credits like the homestead exemption or other applicable credits. The bottom portion shows the amount due, the due date, and instructions for paying online or by mail. A separate line item lists any delinquent taxes carried over from prior years.

Homeowners should compare the listed assessed value to the auditor’s website to confirm it matches the most recent appraisal. If a recent fire, flood, or structural issue reduced the building value, the bill should show the updated figure. When the listed value seems higher than expected, owners can check the sales record on the auditor site to see how the value was set. Matching the bill to the parcel page helps catch errors early before the appeal deadline passes.

Bill Line Items Worth Checking

FieldWhat It Shows
Parcel NumberUnique tax ID for the property
Tax YearCollection year shown on the bill
Gross TaxTax before reductions and credits
Reduction FactorState-mandated percentage cut
CreditsHomestead, CAUV, or other credits
Amount DueFinal balance owed by the due date

Tax Districts and Levies in Muskingum

Muskingum County is split into many tax districts, each with its own mix of school, township, county, and city levies. The auditor’s site shows the exact district code on every parcel page, and a separate page lists current rates for each district. A typical bill blends a county-wide rate, a school district rate, a township or city rate, and sometimes a library, park, or fire district rate. Levies must be approved by voters before they appear on a tax bill.

Property owners can review the tax district boundaries through the auditor’s online map tools. Knowing the district helps residents understand why one neighbor pays a slightly different rate than another across the street. Voting records on local levies are public, and copies of the ballot language are kept at the county board of elections. The auditor’s office cannot raise or lower tax rates; the office simply applies the rates that voters and state law set.

Common Local Levy Types

  • School district operating and permanent improvement levies
  • Township road and bridge levies
  • City general fund and safety levies
  • Library and park district operating levies
  • Fire and emergency medical service levies

Filing for Homestead and Senior Tax Relief

Muskingum Property Tax relief is available for qualifying homeowners through the homestead exemption, which shields part of a home’s value from taxation. To qualify, the owner must meet the eligibility standards set by Ohio law, including age, disability, or surviving spouse status. The Ohio Revised Code sets the income and ownership rules, and the county auditor reviews each application. Approval lowers the taxable value on the home and reduces the bill each year.

Applicants must file the appropriate homestead application form with the county auditor and provide proof of age, income, and ownership. A separate form, the Statement of Conveyance of Homestead Property (DTE 101), is required when a homestead property is sold or transferred. Owners can print the form from the auditor’s forms page or pick one up at the auditor’s office. Once approved, the credit remains in place until ownership or status changes.

Documents Needed for a Homestead Application

  • Completed homestead application form
  • Copy of a government-issued ID showing date of birth
  • Proof of income for the prior year
  • Deed or land contract proving ownership
  • Disability statement, if applying on a disability basis

Applying for the Current Agricultural Use Value Program

The Current Agricultural Use Value (CAUV) program lowers the assessed value of farmland that is used for crops, livestock, or timber. Muskingum County farms may qualify under the size and income rules set by Ohio law, and smaller parcels can also qualify if they meet the agricultural income requirements established by the state. The county auditor reviews each application to confirm the land meets the use and income tests. Approved parcels are valued on a soil-based formula instead of market value.

Landowners who stop using the land for agriculture face a recoupment charge when the CAUV program ends, in accordance with the rules set by the Ohio Department of Taxation. A Statement of Conveyance of CAUV Property (DTE 102) must be filed whenever CAUV land is sold or transferred. Forms and worksheets are available on the auditor’s forms page, and the office staff can help with questions about program rules.

Steps to Apply for CAUV

  1. Confirm the parcel meets the size and income tests.
  2. Download form DTE 102 from the auditor’s forms page.
  3. Complete the application with current use and ownership details.
  4. Attach supporting records of farm income and ownership.
  5. File the form with the county auditor by the deadline.

How to Appeal a Muskingum Property Tax Assessment

Property owners who believe their assessed value is too high can file a complaint with the Muskingum County Board of Revision. The board consists of the county auditor, the county treasurer, and the county prosecutor, or their designees. A complaint form, available on the auditor’s website, must be filed by the deadline set by Ohio law. The board reviews the evidence and issues a decision that can lower, raise, or leave the value unchanged.

Owners who disagree with the board’s decision can appeal to the Ohio Board of Tax Appeals. A second appeal option is to take the case to a court of common pleas. The Board of Tax Appeals requires a complete record from the Board of Revision, so saving copies of every filing and decision is important. Independent appraisals, recent sales data, and photos of property defects can strengthen a complaint.

Board of Revision Process

  1. Download the complaint form from the auditor’s website.
  2. Fill in parcel details, requested value, and reason for the appeal.
  3. Attach supporting evidence such as an appraisal or sales data.
  4. File the form with the county auditor by the statutory deadline.
  5. Attend the scheduled hearing or follow the board’s instructions.

Evidence You Can Submit

  • Recent sale prices of similar nearby properties
  • Independent appraisal from a licensed appraiser
  • Photos showing damage or condition issues
  • Income and expense data for rental or commercial property
  • Construction cost records for newer buildings

Paying Your Muskingum Property Tax Bill Online

Online payment is available through the county treasurer’s payment system, which accepts credit cards, debit cards, and electronic checks. Taxpayers can look up a bill by parcel number, owner name, or street address and add it to a payment cart. A small convenience fee is added by the payment processor, and the county does not keep any portion of that fee. Confirmation numbers and printable receipts are issued at the end of each transaction.

Payments can also be made by phone, by mail, or in person at the treasurer’s office. Mail payments should be sent with the detachable stub from the printed bill and a check or money order. Postmarks on or before the due date are accepted under Ohio law. Partial payments are accepted, but a balance remains due and continues to accrue interest until paid in full.

Online Payment Steps

  1. Open the treasurer’s payment portal on the county website.
  2. Search for the parcel by owner name, address, or parcel number.
  3. Review the amount due and any delinquent balance.
  4. Add the parcel to the payment cart and choose a payment method.
  5. Submit payment and save the confirmation number.

Delinquent Taxes and Foreclosure Rules

Taxes that remain unpaid after the due date become delinquent and begin to accrue interest and penalties under Ohio law. The county treasurer publishes a delinquent list each year, and the list is posted on the treasurer’s website and in the local newspaper. Properties with delinquent taxes may face foreclosure proceedings once the statutory waiting period ends. The treasurer is required to follow the rules set by the Ohio Revised Code when moving from delinquency to foreclosure.

Owners facing a tax delinquency can stop a foreclosure by paying the total amount owed, including penalties, interest, and any fees, before the court confirms the sale. A payment plan is sometimes available for owners who cannot pay the full amount up front. Real estate taxes and manufactured home taxes share similar delinquency rules, but the procedures for foreclosure differ between the two property types. Owners with questions can call the county auditor or treasurer for help understanding their balance and options.

Consequences of Falling Behind

  • Interest and penalties added to the original amount
  • Publication on the annual delinquent list
  • Court filing fees added to the outstanding balance
  • Loss of the property through a tax foreclosure sale
  • Negative marks on the owner’s credit and title history

Tax Lien Sales and Forfeited Land

When a foreclosure action is filed, the parcel goes through the court process before it can be sold at a sheriff’s auction. Some parcels end up in the county’s forfeited land program when no bidder pays the full amount at auction. The county land bank reviews forfeited parcels and may clear the title, repair the structure, or return the land to productive use. Tax lien sales are held periodically, and the sale schedule is published in the local newspaper and on the treasurer’s website.

Investors and neighbors can review the forfeited land list to find parcels that may be available at a later auction. Buying at a tax sale does not clear prior liens; the buyer takes the property subject to any other recorded interests. Anyone planning to bid on a tax sale parcel should review the auditor’s records, the recorder’s deed history, and any pending court cases. The treasurer’s office can answer questions about the sale process and required deposits.

Tax Sale Key Terms

TermMeaning
DelinquentTax unpaid after the due date
ForfeitedParcel that did not sell at auction
Land BankProgram that returns vacant land to use
Sheriff SaleCourt-ordered public auction of foreclosed property
RedemptionOwner pays total debt to stop a foreclosure

Refunds, Corrections, and Overpayments

Homeowners who pay too much or who pay on the wrong parcel can request a refund from the county treasurer. Refund claims must be filed within the time limit set by Ohio law, and supporting documents are required. A common reason for a refund is a duplicate payment made online and by mail on the same day. Another reason is a successful Board of Revision decision that lowers the value for prior years, which triggers a refund of the tax overage.

Refunds for homestead and other credits can be issued retroactively when a late application is approved. Corrections to the tax duplicate, such as a misspelled name or wrong mailing address, can be requested through the auditor’s office. Mailing address changes are handled by the treasurer (treasurer@muskingumcounty.org), while value, exemption, and CAUV corrections are handled by the auditor. Keeping copies of every form and receipt speeds up any refund or correction request.

Refund Request Checklist

  • Copy of the original tax bill and proof of payment
  • Written statement explaining the overpayment
  • Any Board of Revision decision, if applicable
  • Updated mailing address and contact details
  • Signed refund request form from the treasurer

Property Tax Forms and Documents

Most Muskingum Property Tax forms are posted on the auditor’s forms page at https://www.muskingumcountyauditor.org/additional-links-auditor-forms. The page lists DTE 101 (Statement of Conveyance of Homestead Property), DTE 102 (Statement of Conveyance of Current Agricultural Use Valuation Property), the parcel combination application, an Affidavit for Insertion of Initials on Property Duplicate for Public Safety Officers, and a Mailing Address Change Form. Each form is a fillable PDF that can be downloaded, printed, and mailed or brought in person to the auditor’s office.

Property owners who need older records can request copies of recorded documents from the county recorder’s office. The recorder keeps the original documents on file and can issue certified copies for a fee. Many older documents have been scanned and can be viewed online through the recorder’s public search portal. The portal allows users to view a document image, print a copy, or order a certified copy by mail.

Common Forms Available Online

FormPurpose
DTE 101Statement of Conveyance of Homestead Property
DTE 102Statement of Conveyance of CAUV Property
Parcel CombinationRequest to combine two tax parcels into one
PSO AffidavitInitials on Property Duplicate for Public Safety Officers
Mailing Address ChangeUpdate the mailing address on the tax duplicate

Muskingum County Tax Map and GIS Tools

The auditor’s website links to an interactive tax map that overlays parcels, roads, and political boundaries. The map tool lets users zoom to a property, click on a parcel, and see the same data shown on the parcel search page. School district, township, and corporation boundaries are drawn on the map for easy reference. Aerial photos and topographic layers help users see the terrain around each parcel.

Tax map users can measure distances, draw a quick sketch, and print a map image with the parcel outline. The map tool is helpful for confirming lot lines, right-of-way, and floodplain layers. School district boundaries can change with redistricting, so the map is a reliable source for the current lines. Anyone planning a property purchase or split should review the map before making a final decision.

Map Tools to Try

  • Search by parcel number to drop a pin
  • Toggle school district and township layers
  • Measure distance and area in the map window
  • Switch between aerial and road base maps
  • Print a parcel page with map and value details

Property Records at the Muskingum County Recorder

The Muskingum County Recorder keeps the official record of deeds, mortgages, liens, and other documents tied to a parcel. Recording a deed puts the new owner on public record and protects the buyer’s claim to the property. The recorder’s office uses an online portal that allows users to search records by name, document type, or recording date. Document images are available to view and print for a small fee.

Anyone researching title history, lien priority, or a mortgage payoff can use the recorder’s portal. The index covers many years of recorded documents, and the search filters help narrow results quickly. Subdivision plats, easements, and land contracts are also recorded with the office. A trip to the office in person is helpful when older records need a closer look or when a certified copy is required.

Recorder Search Steps

  1. Open the recorder’s online search portal in a browser.
  2. Choose a search by name, document type, or book and page.
  3. Enter the requested detail and run the search.
  4. Click the document to open the scanned image.
  5. Print or order a certified copy as needed.

Working with Tax District Boundaries

Tax district boundaries decide which school, township, and special district levies apply to a parcel. When a boundary splits a neighborhood, neighbors on the same street may receive bills with different rates. Boundary changes can happen through annexation, deannexation, or a petition approved by the local government and the state. The auditor’s office keeps the official maps that show the current district for every parcel.

Owners who think their parcel sits in the wrong district can file a correction request with the auditor. A correction request must include a survey or other clear evidence showing the correct boundary. The auditor reviews the request and updates the duplicate if the change is supported. School district changes require approval from the Ohio Department of Education before the auditor can move the parcel to a new district.

Reasons a District May Change

  • City or village annexation of new land
  • New school district boundary line
  • Formation of a new fire or library district
  • Resolution of a long-running boundary dispute
  • Approval of a detachment petition by voters

Special Tax Programs for Seniors and Disabled Homeowners

Beyond the homestead exemption, Ohio offers a property tax credit for seniors and a separate credit for the permanently disabled. The senior credit is available to homeowners age 65 and older with household income below a limit set by the state. The credit is subtracted directly from the tax bill, and the amount of the credit is shown as a line item. Applications are filed with the county auditor, and the credit stays in place as long as the owner remains eligible.

Disabled veterans may also qualify for a property tax exemption on the home they own and occupy. The exemption removes a portion of the home’s value from taxation, similar to the homestead program. A surviving spouse of a qualified veteran can keep the exemption in many cases. The auditor’s office can explain the exact paperwork, income rules, and deadlines that apply to each program.

Documents for Senior and Disabled Programs

  • Proof of age or disability status
  • Copy of the prior year federal tax return
  • Photo ID and Social Security documentation
  • Deed or land contract proving ownership
  • DD-214 form for veteran exemptions, if applicable

Manufactured Home Property Tax in Muskingum

Manufactured homes that sit on a permanent foundation and are taxed as real estate follow the same rules as other homes. Manufactured homes that are still titled as personal property are billed through a separate process managed by the county auditor. The treasurer mails manufactured home tax bills in two installments, following the same first half and second half schedule used for other real property. For 2026, manufactured home second half taxes are due July 29, 2026.

Transfer of a manufactured home title must be reported to the auditor, and a new owner must update the mailing address. Failure to report a transfer can result in a delay in receiving bills and possible penalties. The auditor’s forms page has the manufactured home transfer form, and the office can answer questions about the process. Local manufactured home park owners often help residents with paperwork, but the tax bill itself comes from the county.

Manufactured Home Tax Tips

  1. Update the mailing address after any move.
  2. Keep the title current after a sale or transfer.
  3. Pay each installment by the due date.
  4. Ask about homestead eligibility for qualifying owners.
  5. Contact the auditor with any question about the bill.

Annual Tax Calendar and Key Deadlines

The tax calendar follows Ohio’s standard schedule, with the first half collection running from January through June and the second half running from July through December. For 2026, first half tax bills were mailed on January 23, 2026, and second half tax bills were mailed on June 22, 2026. The 2026 manufactured home second half taxes are due July 29, 2026. Delinquent real estate and manufactured home taxes are due Friday, September 19, 2026 to avoid publication, added interest, or foreclosure. Exact dates can shift from year to year, and the treasurer’s website posts the most current schedule.

Homeowners who want to plan ahead can mark key dates on a personal calendar. The homestead exemption application deadline is set by Ohio law, while CAUV renewal and land use statements are due on the schedule published by the auditor. Board of Revision complaints must be filed by the deadline set by Ohio statute for the tax year in question. Recording a deed promptly with the recorder’s office helps make sure the next tax bill goes to the new owner.

Key Dates to Track Each Year

EventTime
First half bills mailed (2026)January 23, 2026
Second half bills mailed (2026)June 22, 2026
Manufactured home second half due (2026)July 29, 2026
Delinquent deadline (2026)September 19, 2026
Board of Revision deadlineSet by Ohio statute

Why Muskingum Property Tax Values Change

Property values in Muskingum County change because of reappraisals, triennial updates, new construction, and demolition. A reappraisal is a full review of every parcel and takes place on a six-year cycle in most Ohio counties. A triennial update adjusts values between reappraisals based on sales trends. New construction adds value, while demolition can remove value from a parcel.

Local zoning decisions, road projects, and changes in neighborhood conditions can also affect a parcel’s value. A new highway exit or a major employer moving nearby can push values higher, while a long-term closing of a plant can lower them. Sales of similar properties are the strongest evidence used to set values, and the auditor’s office studies those sales every year. Tracking the auditor’s mailings and website updates helps owners stay ahead of any change to their assessment.

Common Reasons for Value Changes

  • Full reappraisal on the six-year cycle
  • Triennial update based on market trends
  • New construction or room addition
  • Demolition of a building on the parcel
  • Shift in neighborhood sales prices

Getting Help from a Tax Professional

Property owners with complex tax issues often turn to a tax attorney, a certified public accountant, or a real estate appraiser for help. A tax attorney can assist with Board of Revision hearings, Board of Tax Appeals cases, and foreclosure defense. A real estate appraiser can prepare a formal opinion of value that may be used as evidence in an appeal. A CPA can help with income-based programs like the homestead exemption, where the prior year tax return is required.

Local real estate attorneys and accountants are familiar with Muskingum County procedures and can save time on paperwork. Fees vary by case, and most professionals offer a free first meeting to review the situation. Homeowners should ask for a written estimate of the total cost and a clear explanation of the work that will be done. Keeping organized records helps a tax professional work efficiently and avoid surprise charges.

Questions to Ask Before Hiring a Tax Pro

  1. Have you handled cases in Muskingum County before?
  2. What is the total fee for the work I need?
  3. Do you charge by the hour or a flat fee?
  4. What documents do you need from me to start?
  5. How will you keep me updated on my case?

Keeping Your Tax Records Organized

Keeping good tax records makes bill paying, appeals, and refund requests much easier. A simple folder with copies of the past three years of tax bills, exemption certificates, and payment receipts covers most needs. Digital scans saved on a home computer or in a secure cloud account provide a backup in case the paper copy is lost. Reviewing the auditor’s parcel page once a year helps catch any value or exemption change early.

When a refund is requested, the treasurer asks for proof of the original payment and a clear explanation of the error. A spreadsheet that tracks each year’s tax bill, payment date, and confirmation number is a useful tool. Recording the parcel number once and reusing it for future searches saves time. Estate planning and property sale preparations both go more smoothly when the records are ready before they are needed.

Records Worth Keeping Each Year

  • Printed tax bill from the treasurer
  • Payment receipt or confirmation number
  • Parcel page printout from the auditor’s site
  • Homestead or CAUV approval letter, if applicable
  • Board of Revision decision, if an appeal was filed

Contact, Local Details, and Map

Use the contact details below for tax assessment, property records, deed recording, and parcel map questions. Office hours and holiday schedules can change, so call ahead before making a trip. Call the Treasurer’s Office at 740 455-7118 if you do not receive a tax bill, and direct all questions regarding value, homestead, or CAUV to the Muskingum County Auditor’s Office at 740 455-7109.

Tax Assessor Office

  • Department Name: Muskingum County Auditor
  • Official Website URL: https://www.muskingumcountyauditor.org
  • Direct Public Search Portal Link: https://www.muskingumcountyauditor.org/
  • Main Phone: (740) 455-7109
  • Official Email: Not Available
  • Physical Address: Not Available
  • Mailing Address: Not Available

Tax Collector Office

  • Department Name: Muskingum County Treasurer (Todd Hixson)
  • Official Website URL: https://www.muskingumcountytreasurer.org
  • Direct Public Search Portal Link: https://www.muskingumcountytreasurer.org/Search
  • Main Phone: (740) 455-7118
  • Official Email: treasurer@muskingumcounty.org
  • Physical Address: Not Available
  • Mailing Address: Not Available

Deed Recorder Office

  • Department Name: Muskingum County Recorder
  • Official Website URL: Not Available
  • Direct Public Search Portal Link: Not Available
  • Main Phone: Not Available
  • Official Email: Not Available
  • Physical Address: Not Available
  • Mailing Address: Not Available

Frequently Asked Questions

Muskingum Property Tax services help homeowners understand bills, pay on time, and access exemptions. Knowing where to find the tax portal, how to calculate dues, and what relief options exist can save money and avoid penalties. Below are the most common questions residents ask about Muskingum County taxes.

How can I view my Muskingum Property Tax bill online?

Visit the Muskingum County Auditor portal at https://www.muskingumcountyauditor.org/. Click Search, then enter your parcel number, owner name, or street address. The system shows the current assessed value, tax district code, and a printable bill link. If you do not see a bill by mid‑July, call the Treasurer’s Office at (740) 455‑7118 for assistance.

What are the Muskingum County tax payment deadlines for 2026?

First‑half taxes are due February 1, and second‑half taxes are due July 29. Late payments incur interest after the due date. The Treasurer’s Office sends reminders by mail and email. You can pay through the county’s online portal, by phone, or at the Treasurer’s office during business hours.

Which exemptions apply to Muskingum Property Tax and how do I qualify?

The Homestead Exemption reduces the taxable value for owners who occupy the home as their primary residence. Seniors may qualify for an additional credit if they meet age and income limits. To apply, download the exemption form DTE 101 from the Auditor’s website, complete it, and submit it by March 1 to the Auditor’s office at (740) 455‑7109.

How do I appeal a Muscingum property assessment?

First, request a copy of the assessment notice from the Auditor’s office. Then file an appeal with the Board of Revision within 30 days of receipt. Prepare evidence such as recent sales data, property condition photos, and a comparable‑property analysis. Attend the hearing, present your case, and the board will issue a decision that could lower your bill.

Where can I find the Muskingum tax map and district boundaries?

Log in to the Auditor’s portal and select the GIS Map link. The interactive map displays parcel outlines, tax district codes, and overlay layers for schools, fire districts, and parks. Zoom in to see exact boundaries and click a parcel to view its tax district and assessed values. For printed maps, contact the Auditor’s office at (740) 455‑7109.