Ohio Local Government
Structure and Finance

Bulletin 835-98

L. Elected Official Boards

1. Board of Tax Revision - The county board of tax revision consists of the president of the board of commissioners, the auditor and the treasurer. They have authority to review complaints as to the valuation of real property and to make adjustments (ORC 5715).
2. Budget Commission - The county budget commission is composed of the auditor, treasurer and prosecuting attorney. They must review the budgets of all the local government political subdivisions in the county. Their responsibilities include estimating the rate of taxes that need to be levied to fund the budget; certifying the unencumbered balances as determined by the fiscal officer; adopting an official certificate of estimated resources for each jurisdiction; and dividing the local government, library and local government support, and local government revenue assistance funds (ORC 5705.27).
3. Automatic Data Processing Board - A county automatic data processing board may be established with the treasurer, auditor, recorder, clerk of courts, and a county commissioner as members. If such a board is established, they must approve the procurement and operation of all data processing equipment in the county government (ORC 307.84-.846).
4. Microfilming Board - A county microfilming board may be established, with the members being the same as the automatic data processing board. Their duties are similar in regard to microfilming as the duties of the automatic data processing board (ORC 307.80-.806).
5. Records Commission - Each county shall have a records commission composed of the president of the county commission, prosecuting attorney, auditor, recorder and clerk of courts. They must authorize the disposal, storage, and transfer of county records (ORC 149.38).