Under Ohio law, it is the responsibility
of owners of manufactured homes (house trailers) to register their
homes with the County auditor for tax purposes. Annually, the Auditor's
office assesses each manufactured home and prepares a tax list.
Tax bills are sent to each owner semi-annually. The house trailer
tax is distributed back to the local taxing districts (townships
and schools) in the same manner as real estate taxes. Statewide
there are over 200,000 manufactured homes on the tax lists.
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