When to apply: January 1st - to the First Monday in March

Items Required:

• Initial Application
• $25.00 non-renewable application fee
• Woodland Management Plan (when the majority of Acreage is woods)

Renewal: Required annually (no cost)

Frequently Asked Questions

What is required to be eligible for the CAUV reduction?

Any tract of agricultural land 10 acres or more which has been in commercial agricultural use for the last 3 years is eligible. A smaller tract may be included under this section if the tract produced an average gross income of $2,500 or more from sales of agricultural products during the previous three years and if there is anticipated gross income of such amount.

1. The tract of land must be devoted exclusively to agricultural use.
2. Land used exclusively for commercial animal or poultry husbandry, aquaculture, apiculture, the commercial production of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental trees, sod or flowers.

Land devoted to and qualified for payment or other compensation under a land retirement or conservation program with an agency of the federal government.

What does the “Commercial Production of Timber” mean?

Land devoted to the commercial production of timber means woodland of at least 10 acres which is being managed and maintained as directed by a Woodland Management Plan (a copy of which must be attached to your application) prepared by a service forester through ODNR or by a consulting forester, so as to result in the eventual harvest of that timber. A list of consulting foresters and their contact information can be found at the following link www.osafdirectory.com

Can non commercial “Woodland” qualify for the program?

Woodland acreage on which no commercial timber is being grown may qualify for the program under certain circumstances. If the farm listed on the application has ten acres or more of qualified land and the wooded land is part of or adjacent to that tract, the wooded property may also qualify for the program. Wooded acreage that is not in commercial production and is part of a farm with fewer than then ten acres of qualified land does not qualify for this program.

What if my tract of land has multiple uses, can I still apply for CAUV?

Some applicants may own mixed-use parcels where only a portion of the land is qualified for the program. These parcels may be enrolled in the program as long as the areas are independently qualified under the above guidelines and are appropriately identified to the auditor.

Do I have to reapply each year?

Yes. The owner must file a renewal application each year to continue reduction. A blank renewal application will be mailed from the auditor's office in January of each year.

What happens if I don't reapply?

There is a recoupment penalty equal to the tax savings for the past 3 years if land use changes to nonagricultural use or there is a failure to reapply.

How much will it reduce my taxes?

The actual reductions are dependent on the current agricultural use value (CAUV) which is placed upon the land. Major factors affecting the value are soil type, soil region and land capability class. Agricultural commodity prices also enter into the CAUV value. These values are set by the State and vary according to soil type. The resulting CAUV value replaces the appraised market value. Tax value is set at 35% of the CAUV value. The CAUV values are readjusted on a three year cycle by the State Tax Commissioner to account for changing agricultural production costs and commodity.

 Agricultural District Resources

When to apply: January 1st - December 31st 

Items Required:

• Initial / Renewal Application

Renewal: Required every 5 years (no cost) between January 1st - to the First Monday in March

Frequently Asked Questions

Who May File?

Any owner of land used for agricultural production may file an application to have the land placed in an agricultural district.

Where to File? 

The completed application must be filed with the auditor of the county where the land is located. The applicant will be notified of action taken by the county auditor within 30 days of the filing of the application if the land is not within a municipal corporation or an annexation petition has not been filed. If the land for which an application has been made lies within a municipal corporation limit or if an annexation petition that includes the land has been filed with the Board of County Commissioners under Section 709.02 of the Ohio Revised Code, a copy of the application must also be filed with the Clerk of the legislative body of the municipal corporation. The legislative body is required to conduct a public hearing on the application within 30 days after the application has been filed with the Clerk. Within 30 days of the hearing, the legislative body may approve the application, modify and approve the application as modified, or reject the application.

When to File and Renewal?

The original application may be filed at any time for placement of land in an agricultural district for a five-year period. If at the end of five years, the owner decides to keep some or all of his or her land in a district, he or she shall submit a renewal application and must meet the same land requirements and use the same application process as the original application. The renewal application may be filed at any time after the first Monday in January and prior to the first Monday in March of the year during which an agricultural district terminates, for a period of time ending on the first Monday in April of the fifth year following the renewal application.

What is "Land Used for Agricultural Production?"

1. In accordance with Section 929.01(A) of the Revised Code, land is devoted to "agricultural production" when it is used for commercial aquaculture, apiculture, animal husbandry, poultry husbandry; the production for a commercial purpose of field crops, tobacco, fruits, vegetables, timber, nursery stock, ornamental shrubs, ornamental trees; flowers or sod; the growth of timber for a noncommercial purpose if the land on which the timber is grown is contiguous to or part of a parcel of land under common ownership that is otherwise devoted exclusively to agricultural use; or any combination of such husbandry, production, or growth; and includes the processing, drying, storage and marketing of agricultural products when those activities are conducted in conjunction with such husbandry, production, or growth.
2. "Agricultural production" includes conservation practices provided that the tracts, lots, or parcels of the land or portions thereof that are used for conservation practices comprise not more than twenty-five percent of tracts, lots, or parcels of land that are otherwise devoted exclusively to agricultural use and for which an application is filed.
3. "Conservation practices" are practices used to abate soil erosion as required in the management of the farming operation, and include, but are not limited to, the installation, construction, development, planting, or use of grass waterways, terraces, diversions, filter strips, field borders, windbreaks, riparian buffers, wetlands, ponds, and cover crops for that purpose.

What Does Tracts, Lots, or Parcels of Land" Mean?

Tracts, lots, or parcels mean distinct portions of pieces of land (not necessarily contiguous) where the title is held by one owner, as listed on the tax list and duplicate of the county, is in agricultural production and conforms with the requirements of either 1, 2, or 3 below.

Are There Any Other Requirements?

1. The land for which the application is made must have been used exclusively for agricultural production or devoted to and qualified for payments or other compensation under a land retirement or conservation program under an agreement with a federal agency for the three consecutive calendar years prior to the year in which application is made. Evidence must be shown on the application. If the land contains timber which is not being grown for commercial purposes the land on which the timber is growing must be contiguous to or part of a parcel under common ownership that is otherwise devoted exclusively to agricultural use.
2. If the total amount of land for which application is made is less than 10 acres, there is an additional requirement that the applicant submit evidence with his application that the activities conducted on the land have produced an average yearly gross income of at least twenty-five hundred dollars over the three years immediately preceding the year in which application is made or that the land will produce an anticipated annual gross income of that amount.
3. Evidence of annual gross income may be satisfied by attaching to the application form a short statement stating the number of animals by species and anticipated market value, number of acres of crops to be grown, their expected yield and price per bushel or similar specific information.

Is There a Penalty for Early Withdrawal?

Land removed from this program before the 5-year enrollment period is subject to penalty, per Section 929.02(D) of the Ohio Revised Code. See County Auditor's Office for details on how the amount of the withdrawal penalty is determined.

Appeal of Application

The applicant may appeal the denial of the application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice denying the application. When the land lies within a municipality the applicant may also appeal a decision to modify or reject an application to the court of common pleas of the county in which the application was filed within thirty days of the receipt of the notice of modification or rejection. In addition, the applicant may withdraw an application modified by a legislative body if he or she disapproves of the modifications.

DAY OF SALE

In Person:
Doors open at  9:00 am 

Items Required:

• Valid Drivers License or State ID

• Money Due:

          20% (10% Buyers Premium & 10 % Auditor) +  fees 
                                               or 
         Minimum bid of $300.00 + 10% Buyers Premium + fees

       Fees will be listed in the auction catalogue

Contact Us Online:   Send Us a message online by completing and submitting the information located at https://www.kaufman-auctions.com/support/contact/. Specific online auctions may also contain a “Contact Us” section that can be completed and submitted.

Contact Us by Phone:   (888) 852-4111 during the service hours of 9AM – 4PM (ET), Monday through Friday.* Specific online auctions may also contain contact information for individuals that can be contacted via telephone and/or email.

Contact Us by Mail:   Kaufman Realty & Auctions, LLC, P.O. Box 422, Sugarcreek, Ohio 44681 and 399 W. Main St., Bridgeport, WV 26330

Forfeited Land/Auditor Sales 

 (ORC Section 5723)

Every tract of land foreclosed for delinquent taxes (5721.18) or a tax lien (323.25) that has been properly offered for sale on two separate occasions, not less than two weeks apart and not sold shall be forfeited to the state (5723.01) and the County Auditor will offer it for sale to the highest bidder (5723.05 & 5723.06). If any parcel is offered for sale under this section of the revised code and remains unsold, the auditor may, at any time prior to the next sale, again advertise and again offer it for sale (5723.07). An outline of the procedure follows:

Prior to Auditor's Sale:

• Once the property is offered and not sold pursuant to the Ohio Revise Code, the political subdivisions in which the property is located are notified by the court that the properties did not sell. If ten (10) days pass and no petition has been filed for forfeiture to a subdivision, then the county prosecuting attorney certifies to the court that the property is forfeited to the State of Ohio (5723.01). In order to do this, the following information must be obtained:
  

a. Last recorded title holder
b. The two sales dates
c. Description of the property.

• The forfeited property is exempted from taxation from the date of the forfeiture to the state until sold. The proportion of taxes between these two dates will be remitted by the county auditor (5723.02).

• The auditor fixes the date for the Auditor's Sale of Forfeited Lands and advertises them once a week for two consecutive weeks prior to the sale (5723.05). The ads must contain specific verbiage according to ORC.

• The owner may pay taxes and costs and redeem any time prior to time of the sale.

• Within 10 days of compiling the Forfeited List, the Auditor must forward it to ODNR. They may select parcels "situated within the boundaries of any legally established state forest or park purchase area". ODNR may give written notice to the auditor prior to sales date indicating the director's intention to purchase forfeited land for the state. Such notice is a legal minimum bid and if no bid is received that covers the lesser of the auditor's market value or the total taxes, costs, etc. (5721.16(A)(1)(2)), the land is deemed sold to the state for no consideration and ODNR shall record the deed.

Day of Auditor's Sale:

• There will be two sales held the day of the auction, immediately following each other. You must register to participate in the auction. The Auditor's Sale will commence at 11:00 a.m. The parcels are offered to the highest bidder, beginning with the first tract contained in the list. Parcels are offered separately and in their entirety. This is Sale #1 and the minimum starting bid (5721.16(A) (1) (2)) must be the lesser of the Auditor's fair market value or the total of all costs, taxes, and charges.

• Any parcels not sold in Sale#1 are immediately offered in Sale #2.  Sale #2 begins at the top of the list and offers the parcels separately and in their entirety. This time the minimum bid is the best price obtainable. We recommend you talk with your own legal counsel prior to purchase in regards to unexpected expenses.

• Tracts may be offered multiple times at a same sale until sold or may adjourn the sale from day to day until all tracts listed in the notice are sold. Unsold parcels may be re-advertised and sold at the next official Auditor's Sale. This adds to the costs.

• Parcels may NOT be sold to:

  • Any person delinquent on real property taxes in the State of Ohio.  
  • For less than total amount of taxes, assessments, penalties, interest, and costs if the highest bidder is the owner of record or a member of their immediate family prior to the judgment of foreclosure or forfeiture.  (Immediate family is described by this statue as spouse who resides in the same household and children.)

• The Auditor issues a Certificate of Sale to the successful bidder (5723.12), collects the non-refundable down payment (ten percent (10%) of the total due or a $300.00 minimum bid, (whichever is greater), buyer’s premium of ten percent (10%) of successful bid due the day of the sale to auctioneer, (Kaufman Auctions LLC), the fees to transfer (Recording fee, Transfer Fee(s) and Auditor Deed preparation fee) and the bidder signs certifications (5723.06) that he/she owes no delinquent property taxes and that he/she is unrelated to previous owner. A non-refundable deposit on the full bid price (plus additional charges for deed fees, recording fees, and transfer fees) must be paid at the sale for all properties. We will accept personal checks unless otherwise indicated. Any checks that are dishonored (bounced checks) will be sent to the Guernsey County Prosecutor. If not paid in full on the date of the sale, the bidder must, within 10 days from the sale, produce and return to the auditor the Certificate of Sale along with any bid balance due. The purchaser becomes the owner on the date our office executes the deed and deed is recorded. The Auditor's Office will only prepare a deed in the name of the Successful Bidder unless an Assignment of Bid is presented.

• If a person being a winning bidder of a parcel and, after the auction is closed, refuses to accept the parcel, any amount paid above the required down payment or minimum bid will be refunded, but the down payment or minimum bid (which includes the auctioneers buyer's premium) is not refundable. If a person refuses to accept the parcel, he or she will no longer be an eligible bidder for future Auditor's Sales.

• The Back-up Bidder's information will be taken at the same time as the purchaser's information. If the purchaser fails to meet their final payment due date, the back-up bidder will have ten (10) business days to bring the money for the same purchase price as the original purchaser's bid. If the back-up bidder declines to purchase the property, it will go back into the system and be offered at our next scheduled sale. If the auditor discovers within three years after the sale date that the buyer is connected to the owner of record prior to the judgment of foreclosure or forfeiture, the difference between sale price and what was owed on the parcel will be added to the tax bill within thirty (30) days from discovery and due the next billing cycle.

• If foreclosed upon under ORC 5721.14, any remaining delinquent taxes, assessments, charges, penalties, interests and costs due after sale shall be remitted (5723.06 (C)) for all prior tax years except: If the parcel is sold for the total amount estimated by the treasurer for all taxes, assessments, costs, etc. and it is found that the purchase price exceeds the actual costs, the overpayment is refunded to the buyer; if the estimate is less than the actual costs, the underpayment is billed on the next real estate tax billing cycle (5723.06 (D)). This normally does not apply as Guernsey County generally does not foreclose under this section.

• All liens are eliminated, except for the real estate tax liens.  If there is a Federal lien, the Federal Government has "Right of Redemption" and may re-take the property for a period of up to one year after the original foreclosure was filed. If this occurs, the buyer will receive only the amount he paid at the Auditor's sale as reimbursement and no more, regardless of improvements done after the purchase.

• Notice:  Entering the property without the permission of owner(s) or occupant(s) is a violation of the Ohio Revised Code Section 2911.21, punishable by up to thirty (30) days in jail and/or a fine of $250.00.  Furthermore, physically removing any property of the occupant(s) without a court order, even after receiving the deed may result a civil or criminal liability

• Notice:  All prospective bidders are hereby put on notice that one or more of the properties that are being offered for sale at this Auditor Forfeited Land Sale is a contaminated site and may be the subject of an Ohio Environmental Protection Agency order.  Any person(s) who take title to such property may incur liability therefrom and must comply with Ohio Law in the clean-up of said property.

• Notice:  All sales come with the cautionary “As-Is” “Where-is” and “Buyer Beware” labels. Parcels are not available for tour or inspection before the Auditor’s Sale. The Guernsey County Auditor has no keys for access to any building and gives no warranty or guarantee on any building or property, nor is the Guernsey County Auditor responsible for the condition of the buildings or property. Properties are subject to easements, restrictions, reservations and zoning regulations of record.  The Guernsey County Auditor cannot give any warranty of title, additionally, the Auditor does not give any representation regarding possession, eviction, prior inspection, scheduled demolition, health code violations, federal tax liens, removal of personal property or any other matters.   

• Finalization of sale - Full and final payments must be made within ten (10) business days from the date of sale.   No extension of time will be granted.  If payment is not made in full on the 10th business day, the Successful Bidder will forfeit 10% down payment or minimum bid paid (which includes the auctioneers buyer's premium)and the parcel(s) will be offered to the Back-up Bidder for the same price.  Back-up Bidders will then be given ten (10) business days to pay in full.  

• Property sold at the forfeited land sale will not transfer to the Successful Bidder until the deed is delivered to the Guernsey County Recorder.  This process will take thirty (30) days after the sale date.  As stated above, the Successful Bidder cannot enter the property, alter it, or remove anything from the property until ownership is finalized by the deed being recorded at the Guernsey County Recorder Office.

• Successful Bidder is a company - include business filing documents validating the company’s status with the Secretary of State.  Appropriate screen prints from the Secretary of State website will suffice.

• Sales are conducted based solely upon the permanent parcel number of the property.  The accuracy/inaccuracy of addresses provided in the county records may be addressed at the Guernsey County Map Department.  The entire legal description of the property will not be read at the auction due to the length of it.

Kaufman Auction LLC Terms

1. Acceptance.

Please read Kaufman Realty & Auctions, LLC’s, Kaufman Realty & Auctions WV, LLC’s, and Kaufman Auction’s (collectively, “Kaufman”) Terms and Conditions (“Terms and Conditions”) carefully. By accessing www.kaufman-auctions.com, www.kaufmanauctionswv.com, and any and all related website links of Kaufman (collectively, “Website”) or by participating in an online auction, You signify Your consent to both these Terms & Conditions and the conditions of Kaufman’s Privacy Policy (“Privacy Policy”). These Terms & Conditions constitute a binding legal agreement between You as the user (“You”, “Your” or “Bidder”) and Kaufman, its subsidiaries, affiliates, and Kaufman’s commonly owned affiliated companies (collectively “Kaufman,” “We”, “Us” or “Our”). These Terms & Conditions set forth the legally binding terms for Your use of Kaufman’s services and shall apply to all users of Kaufman’s Website. By using this Website, You agree to and are bound by these Terms & Conditions and also acknowledge that: (a) You have had the opportunity to review all of the information located on the “Help & Support” page located at https://www.kaufman-auctions.com/support/ (and links therein) and (b) You have had the opportunity to ask questions regarding the use of Kaufman’s Website by telephone or email and to have those questions answered. Additionally, by accepting these Terms & Conditions, You acknowledge that Kaufman is not the Owner or Seller of items contained in these online auctions and that Kaufman is acting solely as the agent for the Owner or Seller. You also acknowledge that no relationship of any type or nature is created between You and Kaufman (including but not limited to employee, independent contractor, or agent). However, Kaufman reserves its rights to enforce all terms of sale included in accordance with these Terms & Conditions.

1.1 Additional Terms.

You will be required to agree to additional terms and conditions on a per online auction basis. These additional terms and conditions are stated in the specific online auction in which You choose to participate. These additional terms are hereby incorporated into Kaufman’s Terms & Conditions as an integral part hereof.

1.2 Modification of Terms.

Kaufman may modify these Terms & Conditions at any time and such modification shall be effective upon being posted on Kaufman’s Website at https://www.kaufman-auctions.com/support/terms/. You agree to be bound to any changes to these Terms & Conditions when You use the Website or participate in an online auction after any such modification is posted. It is therefore important that You keep Yourself up to date with these Terms & Conditions and any changes to them. THESE TERMS & CONDITIONS ARE LEGALLY BINDING AND IF YOU VIOLATE ANY PART OF THEM, KAUFMAN MAY SEEK LEGAL RELIEF, INCLUDING BUT NOT LIMITED TO REPORTING YOUR CONDUCT TO APPROPRIATE LAW ENFORCEMENT ENTITIES. PLEASE NOTE THAT THESE TERMS & CONDITIONS INCLUDE AN AGREEMENT BY WHICH YOU INDEMNIFY KAUFMAN AND SUBMIT TO THE EXCLUSIVE JURISDICTION OF HOLMES OR TUSCARAWAS COUNTY, OHIO FOR ANY DISPUTES ARISING OUT OF OR RELATING TO YOUR USE OF THE WEBSITE AND ANY SERVICES OFFERED BY KAUFMAN.

ACCESS AND USE OF THE WEBSITE

2. Website Access. 

Kaufman hereby grants You permission to use the Website as set forth in these Terms & Conditions, provided that: (a) You will not alter or modify any part of the Website other than as may be reasonably necessary to use the Website for its intended purpose and/or in a manner allowed by Kaufman; and (b) You will otherwise comply with all of these Terms & Conditions.

2.1 Use of the Website.

You accept sole responsibility for all Your activities using the Website, including Your conduct on the Website and any all content You may submit, post, or share via the Website. You may not use the Website for any unauthorized or illegal purpose. You further agree not to copy, reproduce, or publicly display any content from the Website outside the functions of the Website without first obtaining written permission from Kaufman. You will be responsible for ensuring that You do not violate any laws of Your jurisdiction. You will not upload or transmit viruses, worms, or any other destructive code.

2.2 Bidder Account and Password.

(i) In order to bid on the Website, You will have to create a Bidder Account. You should never use someone else’s Bidder Account without permission. You are responsible for maintaining the security of Your Bidder Account, password and any personal account information or purchase invoices. You are solely responsible and liable for the activity and purchases that occur under Your Bidder Account. You accept sole responsibility for keeping Your password secure. Kaufman will not be held responsible for Your losses caused by any unauthorized use of Your Bidder Account; furthermore, You may be held liable to the losses to Kaufman or others due to such unauthorized use.

(ii) It is in Kaufman’s sole discretion to accept or decline the instructions of any individual who claims to be authorized to make direct changes to Your Bidder Account, so long as the person presents the appropriate account information. We shall not be responsible for the actions made by any individuals who misuse or misappropriate Your account information or other assets using Your Bidder Account, password, or other appropriate identifying information. If Your Bidder Account has been compromised, it is Your responsibility to notify Us immediately of any unauthorized use on Your Bidder Account.

REGISTRATION

3. Registration

If You would like to participate in Our online auctions, You must become a registered bidder and create a Bidder Account. You agree to provide true, accurate, current, and complete information about You and/or Your organization, as applicable, and as requested during the registration process.

3.1 Requirements

By using Kaufman’s Website, You represent and warrant that (a) all registration information is truthful and accurate; (b) You will maintain the accuracy of such information; and (c) You are 18 years of age or older and have full legal capacity to complete such contractual action without need for any additional approval or consents. If You do not qualify, You are not permitted to participate in Our online auctions. 

COMMUNICATION WITH YOU

4. Customer Service Contact

To contact Our Customer Service – please use any of the options listed below: 

i. Contact Us Online: Send Us a message online by completing and submitting the information located at https://www.kaufman-auctions.com/support/contact/. Specific online auctions may also contain a “Contact Us” section that can be completed and submitted.

ii. Contact Us by Phone: (888) 852-4111 during the service hours of 9AM – 4PM (ET), Monday through Friday.* Specific online auctions may also contain contact information for individuals that can be contacted via telephone and/or email.

iii. Contact Us by Mail: Kaufman Realty & Auctions, LLC, P.O. Box 422, Sugarcreek, Ohio 44681 and 399 W. Main St., Bridgeport, WV 26330

*Our service hours may be reduced during certain national and/or religious holidays.

4.1 Email Communication

Kaufman and Our partners and agents reserve the right to send messages to You regarding any matter related to the Website, including but not limited to Your Bidder Account, online auctions, items in online auctions, and these Terms & Conditions. Further, You consent to receive such emails at the email address(es) You enter into Your Bidder Account.

4.2 Telephone Communication

Kaufman and Our partners and agents reserve the right to contact You via telephone (either by a live person, automatic dialer, prerecorded message, or a combination of the foregoing) regarding any matter related to the Website, including but not limited to Your Bidder Account, the online auctions, the items in the online auctions, and these Terms & Conditions. Further, You consent to receive such phone calls at the telephone number(s) You enter into Your Bidder Account.

4.3 Text Communication

Kaufman and Our partners and agents reserve the right to contact You via text message if You opt in to “Text Alerts” in Your Bidder Account. By opting in for this functionality, you consent to receive text messages by automated means. Allowing “Text Alerts” is not a condition of purchase. This service is free from Kaufman; however carrier message and data rates may apply. To take advantage of Kaufman text messaging alerts, you must have a text messaging-enabled mobile device with a text messaging plan. The number for this device must be entered in as Your “Phone Number” in Your Bidder Account.

4.4 Direct Mail Communication

Kaufman and Our partners and agents may send you promotional details for Our services which We believe may interest You. If at any time You do not wish to receive these communications, please send Us a message at https://www.kaufman-auctions.com/support/contact/.

WARRANTY OF ITEMS

5. Warranty of Items

All items are sold AS IS, WHERE IS, with NO WARRANTY, express or implied. All guarantees of authenticity, express or implied, are hereby disclaimed. Dimensions given for items may be approximate measurements. Do not assume a lot consists of more than one item simply because they are connected or pictured together. Please read the descriptions carefully to determine what is included in each lot. There shall be no returns or exchanges of items purchased by You. Kaufman makes all efforts to accurately describe items, but You accept any and all responsibility for viewing, verifying, and purchasing items. 

5.1 Changes in Circumstances

All aspects of an online auction are subject to change without prior notice. Kaufman reserves the right to (a) add or remove items from an online auction; (b) split or combine lots; (c) make changes to the online auction ending times and pick-up date and/or time; (d) cancel, suspend, extend, or reschedule an individual item and/or online auction event; and (e) take any other action Kaufman deems necessary to affect the fair conduct of an online auction.

BIDDING INSTRUCTIONS

6. Binding Offer

Placing a bid constitutes a binding offer between You the Bidder and the Owner/Seller that cannot be rescinded or retracted. If the bid is accepted by Kaufman (as determined by Kaufman in its sole discretion), You are contractually obligated to buy the item at the price stated as Your bid, as well as other applicable taxes, fees, and buyer premiums stated in the specific online auction you choose to participate in. 

6.1 Participation

PRIOR TO BIDDING, IT IS IMPORTANT THAT YOU FAMILIARIZE YOURSELF WITH THESE TERMS AND CONDITIONS, ALL OF THE INFORMATION LOCATED ON https://www.kaufman-auctions.com/support (AND LINKS THEREIN), AND THE TERMS AND CONDITIONS STATED IN THE SPECIFIC ONLINE AUCTION YOU CHOOSE TO PARTICIPATE IN. ENSURE THAT THE AUCTION PICK-UP DATE AND TIME WORKS WITH YOUR SCHEDULE BEFORE BIDDING. KAUFMAN CANNOT GUARANTEE THAT YOU WILL BE THE WINNER OF ANY ITEM. ADDITIONALLY, TIME IS OF THE ESSENCE IN RESPECT TO ALL PROVISIONS OF THESE TERMS & CONDITIONS.

6.2 Placing a Bid.

Depending on the specific online auction, You may place bids in the following ways: (1) Max Bid; (2) ForceBid/-JumpBid; and (3) Ultimate Choice Bidding Platform. Max Bid allows You to enter Your Max Bid and the system will continue to bid for You by increments until it reaches Your Max Bid. ForceBid/JumpBid is a bidding strategy by which a bidder increases the bid by more than the next accepted bid (for example, placing your bid at $150 when the next accepted bid is $125). This practice is used by some bidders to discourage others from bidding in hopes of acquiring an item at a lower price. There are many theories on the effectiveness of this practice and if You choose to apply this practice, You do so at Your own discretion.  

If the Ultimate Choice Bidding Platform is being utilized, there is no max bidding feature. Once You have clicked on the lot or combination of lots and click get price, You then have two options. You can simply click submit bid to enter Your bid at the amount displayed or You can enter a higher bid in the space provided. Your bid will be implemented at this amount. This is not max bidding, so the bid will be placed at the exact amount You enter. 

If the specific auction You choose to participate in is online only, bidding will begin at a certain time and date and end at a certain time and date. Depending on the specific auction You choose to participate in, should a bid be placed within a certain amount of minutes before the auction’s ending time, the ending time will automatically be extended from the time that bid is placed. The time will continue to extend until the bidding activity has stopped. The online only auction closes when the timer on the auction hits zero. The winning bidder of an item is the last bidder the bid history recorded before the timer hits zero. Kaufman, in its sole discretion, may determine when and how long it chooses to extend the auction’s ending time. 

If the specific auction You choose to participate is online and live (simulcast), pre-bidding will begin at a certain time and date and end at a certain time and date. The actual live portion of the auction in which online and live bidding will occur will begin at a certain time and date and end on the same date at a later time.

You can read more about auction terminology and the bidding functions and how they operate at:

https://www.kaufman-auctions.com/support/terminology/    https://www.kaufman-auctions.com/support/bidding/how-to/   and   https://www.kaufman-auctions.com/support/bidding/.

6.3 Bid Notifications.

(i) Outbid Alerts will be sent via email to You if You have been outbid.

(ii) High Bid Alerts will be sent via email to You if You are the high bidder.

(iii) Low Bid Alerts will be sent via email to You if You are the low bidder.

For the above notifications, if elected, You can also receive text notifications. Notifications can be configured in Your Bidder Account.

PAYMENT, SHIPPING & LIABILITY

7. Payment Types

Kaufman accepts VISA®, MasterCard®, and Discover® as acceptable payment for items purchased. Any purchase in excess of $2,500.00 must be paid via wire transfer. You may be required to present current identification (such as a valid driver’s license or state ID) at time of pick-up. Items will not leave the auction premises until payment, including all applicable taxes, fees, and buyer’s premiums, have been made in full. Payment type restrictions for an entire auction or an individual item may apply. Please read the additional terms and conditions stated in the specific online auction in which You choose to participate.

7.1 Buyer’s Premium & Sales Tax

If You are the successful bidder, You agree to pay the amount of Your bid plus the buyer’s premium stated in the specific online auction in which You chose to participate in, plus any and all applicable state and local sales taxes.

7.2 Tax Exempt

If You are a tax exempt bidder, it is Your obligation to go to Your Bidder Account and fill in Your tax exempt number. You will also need to contact Kaufman to confirm Your status as a tax exempt bidder for the specific online auction You choose to participate in.

7.3 Payment Instructions

You will receive a final invoice via email when You are the winning bidder. Payment terms are specified in the specific online auction’s terms and conditions in which You choose to participate in.

7.4 Shipping

Shipping may be available in some auctions but is not guaranteed to be available in any or all auctions. Please check the specific online auction’s terms and conditions in which You to choose to participate in for shipping costs and availability. Shipping is always at Your expense. Shipping insurance is recommended for all shipped items and must be arranged by You. Kaufman is not responsible for items damaged during the shipping and handling process.

7.5 Liability Regarding Purchases

YOU AGREE THAT KAUFMAN SHALL NOT BE LIABLE FOR ANY LIABILITIES, CLAIMS, COSTS AND EXPENSES (INCLUDING ATTORNEYS’ FEES AND COURT COSTS), DEMANDS FOR INJURIES, OR DAMAGES TO ANY PERSON OR PROPERTY ARISING OUT OF OR RELATED TO YOUR USE OF THE WEBSITE, ANY SERVICES OFFERED BY KAUFMAN, AND ANY ITEMS PURCHASED BY YOU ON THE WEBSITE.

7.6 Failure to Remit Payment

Any items not paid for in accordance with these Terms & Conditions and the specific online auction’s terms and conditions in which you chose to participate in will be forfeited by You and shall be deemed a breach. Kaufman may, in its sole and absolute discretion, resell the items. Any default by You will be subject to any and all damages that Kaufman incurs, including but not limited to interest, collection fees, moving and disposal fees, and reasonable attorneys’ fees and costs. Your bidding privileges may be in jeopardy and may be revoked if You fail to remit payment for an invoice issued. You are also advised that Kaufman may aggressively enforce its rights to the fullest extent of the law, including civil and/or criminal prosecution.

TERMINATION

8. Termination

Kaufman reserves the right, in its sole and absolute discretion, to permanently terminate Your access to Your Bidder Account at any time effective immediately, with or without notice, if We determine or suspect You have violated these Terms & Conditions, any other specific terms and conditions of an online auction, any laws, or the rights of other users or third parties. In the event of termination by Kaufman, Kaufman may pursue any remedy that may be available, at law or in equity, with respect to such breach (including but not limited to recovery of the damages incurred by Kaufman set forth in Paragraph 7.6). Regardless of the reason for any termination, You agree that Kaufman, in its sole discretion, may cancel all current bids placed, withhold items not picked up, or otherwise retain any and all of Your pending purchases.

INDEMNIFICATION

9. Indemnity

You agree to indemnify, defend, and hold Kaufman and its members, managers, directors, employees, agents, affiliates, licensors, agents, and other partners (collectively, the “Indemnified Persons”) harmless from any loss, cost, expense, liability, claim, or demand, including reasonable attorneys’ fees, suffered by any Indemnified Persons due to, arising out of, or in connection with (i) Your use of the Website and any services offered by Kaufman; (ii) any violation by You of these Terms and Conditions, any other specific terms and conditions of an online auction, and any applicable law; and (iii) items purchased by You on the Website.

EVENTS BEYOND CONTROL

10. Interruption of Service

Kaufman shall not be responsible or liable for any interruption in service, errors, and/or omissions caused by any means and does not guarantee continual, uninterrupted or error free service or use of the Website. With current technology, it is not possible to develop and operate computer programs (software) and data processing systems (hardware) entirely without error, or to rule out any unpredictable events in connection with the Internet. You acknowledge that the Website is conducted electronically and relies on hardware and software that may malfunction without warning. In the event of any malfunction relating to the Website, We, in Our sole discretion, may void any sale, temporarily suspend bidding and/or re-sell any item/lot affected by any malfunction.

TRADEMARK

11. Trademark

The trademarks, logos, characters and service marks (collectively “Trademarks”) displayed on the Website belong to Kaufman or are used with permission. Nothing contained on the Website should be construed as granting any license or right to use any Trademark displayed on the Website. Your use/misuse of the Trademarks displayed on the Website, or any other content on the Website, except as provided in these Terms & Conditions, is strictly prohibited. You are also advised that Kaufman will aggressively enforce its intellectual property rights to the fullest extent of the law.

GOVERNING LAW & MEDIATION/ARBITRATION

12. Governing Law

These Terms & Conditions and their interpretation shall be governed by the laws of the state of Ohio.

12.1 Jurisdiction/Venue

IN THE EVENT OF ANY DISPUTE ARISING OUT OF RELATING TO YOUR USE OF THE WEBSITE AND ANY SERVICES OFFERED BY KAUFMAN, YOU AGREE THAT THE VENUE AND JURISDICTION FOR ANY DISPUTE SHALL BE SUBJECT TO THE EXCLUSIVE VENUE AND JURISDICTION OF HOLMES OR TUSCARAWAS, COUNTY, OHIO IF THE ONLINE AUCTION IS CONDUCTED BY KAUFMAN REALTY & AUCTIONS, LLC OR IN HARRISON COUNTY, WEST VIRGINIA IF THE ONLINE AUCTION IS CONDUCTED BY KAUFMAN REALTY & AUCTIONS WV, LLC.

MISCELLANEOUS

13. Severability

The provisions of these Terms & Conditions and any additional terms and conditions stated in the specific online auction in which You choose to participate in are severable, and if any part of them are found to be unenforceable, the other paragraphs shall remain in full force and effect.

13.1 Headings

The headings in these Terms & Conditions are included for convenience only and shall neither affect the construction or interpretation of any provision in these Terms & Conditions nor affect any of the rights or obligations of You and Kaufman.

Entities that issue permits in Guernsey County:

740-432-9243    Guernsey County - Auditor
740-432-3601     Cambridge Corporation - City Engineer
740-685-5901     Byesville Incorporated Village - Village Clerk
740-685-2568    Jackson Township - Zoning Board
740-432-3726     Cambridge Municipal Airport - Director
740-685-8279     Senecaville Incorporated Village - Mayor’s Office
330-343-6647     Muskingum Watershed Dist. - Lease Coordinator
330-364-2142      US Army Corps of Engineers - Division of Real Estate

 Plumbing/ Water & Sewage System Permits: 

The Environmental Health division of the Guernsey County Health Department issues and inspects plumbing permits. Please contact them at 740-439-3577 for any questions concerning permits and fees.

Commercial Building Permits:  

Mid-East Ohio Building Department issues and inspects the commercial building permits for all of Guernsey County. Please contact them at 740-455-7905 for any questions concerning permits and fees.

Residential Building Permits:

The County Auditor issues residential building permits on behalf of the Guernsey County Commissioners. These permits are for tax value purposes only and do not include any inspections.

Apply for a Guernsey County Building Permit when constructing or placing on property the following:

• New Dwellings (Homes, Cabins, ect.)
  
• Additions to existing Structures
• Porches & Decks over 64 sq ft (8’X8’)
• Additional Buildings (Storage , Garages, Lean-to’s, Pole Buildings, Barns, ect.)
• Foundations or Basements for Manufactured Homes and Future Dwellings
• Solar Panels

Building permits are not required for normal maintenance or up keep of a dwelling. Therefore the following items are not required to have a Guernsey County building permit: windows, roofs, siding, heating source or handicap ramp.

Please Note: that may not be the case for the other entities in the county issuing permits.

Ohio Revised Code 5713.17 Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings.

To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building or other improvement costing more than two thousand dollars upon any lot or land within a township or municipal corporation not having a system of building registration and inspection shall notify the county auditor of the county within which such land or lot is located that the building or improvement has been completed or is in process of construction. The notice shall be in writing, shall contain an estimate of the cost of the building or improvement, shall describe the lot or land and its ownership in a manner reasonably calculated to allow the county auditor to identify the lot or tract of land on the tax list, and shall be served upon the county auditor not later than sixty days after construction of the building or improvement has commenced. Upon the discovery of a building or improvement that has been constructed but of which the county auditor has not been notified as required by this section, the county auditor shall appraise it and place it upon the tax list and duplicate at its taxable value, together with a penalty equal to fifty per cent of the amount of taxes that would have been charged against the building or improvement from the date of construction to the date of discovery had the county auditor been notified of its construction as required by this section. The county auditor, or his deputy, within reasonable hours, may enter and fully examine all buildings and improvements that are either liable to or exempt from taxation by Title LVII [57] of the Revised Code.

• CIG 40 - Application of Retail Cigarette Dealer's License
  

The cost for a retail cigarette license is $125.00 per location per year. Cigarette licenses should be purchased or renewed every fourth Monday in May, and the fees will be prorated for any new licenses issued after that date. Wholesale cigarette license are no longer issued by the county auditor; these licenses will be issued by the Department of Taxation.

The license does not authorize the licensee to engage in the business of trafficking cigarettes at any place in this state other than that specified by the County Auditor. (One license is good for one location)

Cigarette licenses are to be displayed near the product being sold for easy inspection. If cigarettes are being sold in your place of business and you do not have a license or your vending machine does not have one displayed, please contact your local County Auditor’s office.

House Bill 1, made changes to the fees, the distribution of revenue, and the structure of the cigarette licensing provisions. All these changes are effective on January 1, 2010.

The new fee on all retail cigarette licenses will be $125 per location per year. There will no longer be a reduced fee for more than five licenses issued in the same county. Licenses will still be renewed every fourth Monday in May, and the fees will be prorated for any new licenses issued after that date. Revenues collected on these retail licenses will be distributed as follows: 30 percent to the municipal corporation or township, 10 percent to the general fund of the county, and 60 percent to the cigarette tax enforcement fund. Although the percentages to the municipal corporation or township and county general fund will decrease, the total funds will be more than in the past because of the increased fees associated with these licenses.

In addition to the report listing the retail licenses issued that has always been required by the end of each July, county auditors will be required to file monthly reports. These reports should reflect any new retail licenses issued after January 1, 2010. The portion of the fees that are to be paid into the cigarette tax enforcement fund should be remitted along with the monthly report. Also, beginning January 1, the fees that are to be paid into the cigarette tax enforcement fund should be remitted to the Ohio Department of Taxation rather than the Treasurer of State. The Department is currently designing the report and will send it to the counties by the end of the year.

The "Application for Retail Cigarette Dealer's License" (CIG 40) has been revised to reflect H.B. 1 changes. Most importantly, the retail and wholesale cigarette licenses are no longer assignable. A copy of the CIG 40, revised October 2009, is attached to this memo.

Wholesale cigarette licenses will no longer be issued by the county auditors; these licenses will be issued by the Department of Taxation. Based on historical figures, any revenue loss as a result of this change will be offset by the increased fees associated with the issuance of retail licenses. The new fee on a cigarette wholesale license will be $1000.

Should you have any questions regarding these changes please contact us at the following:

Ohio Department of Taxation
Excise, Motor Fuel and Public Utilities Tax Division
Excise Tax Section
P.O. Box 530
Columbus, Ohio 43216-0530

• Online Dog License Portal

By using the online portal you can find links to purchase tags, answer Frequently Asked Questions and located owner of a lost dog.

• All dogs more than three months of age must be licensed.
• The standard licensing period runs December 1 to January 31.
• License applications after January 31 are subject to a late penalty.
• Licenses may not be transferred from one dog to another.
• Licenses purchased are non-refundable.
• A dog may be licensed for a term of one year, three years, or permanently.

• ST 1 - Application for Vendor's License to make Taxable Sales
• ST 1 T - Application for Transient Vendor's License
  

A regular vendor’s license is issued to vendors with a fixed place of business and is only good for one location. The application fee is $25.

Vendor’s licenses are only transferable if you change the physical location of your business within the same county. If you move your business to another county, change your name, incorporate or add a partner, a new vendor’s license is required. If you change your trade name or d.b.a. name, a new license is not required.

A vendor’s license can be cancelled by completing the appropriate information on a final Ohio sales tax return indicating the last day of business.

Guernsey County sales tax rate is 7.25%

Delivery (sales based on delivery of goods and certain services at consumer’s location), Transient (vendors who transport stocks of goods to temporary places of business in order to make sales), and Service (computer services, landscaping, private investigation, 900 numbers, exterminating service, building maintenance, janitorial service, employment service, etc.) vendor’s licenses are obtained through the State of Ohio. For more information contact the Ohio Department of Taxation at http://tax.ohio.gov.

Tax and CAMA data for Real Estate and Manufactured Homes

To download the current tax year real estate and manufactured home data, select the file below and a zip file will begin to download in your browser. 

Public Records       The .ZIP file contains one (1) layout file and fifty-three (53) .XML files.

Tax Roll List (GIS)  The .ZIP file contains one (1) layout file and one (1) .XLSX file.

If you require a different file format, then you can email our software vendor at SUPPORT. 
ISSG, Inc will provide you with the cost associated with extracting the data.

Historical Transfer and Tax Record Books

You may download our historical books from our archive, click HERE.

The files are sorted first by year and then alphabetical by tax township/village.

E-Filing with Kofile Technologies Inc.

Guernsey County now has the ability to receive and record documents electronically (e-filing or e-recording) through Kofile Technologies Inc., making the process of document recording faster and more efficient. 

Transmitted documents are checked-in by the recorder staff.  Documents are then routed electronically and processed by the tax map and real estate office staff. The approved documents will be stamped electronically and forwarded to the recorder’s office for recording.  Once a document is recorded, it is available to the public for viewing.   Some documents that cannot be e-recorded are: Plats and Military Discharges (DD214). 

Documents can be transmitted 24 hours a day, 7 days a week and will be processed between the hours of 8:00 a.m. and 3:00 p.m., Monday through Friday (excluding holiday and other office closures).   Documents transmitted after 3:00 p.m. or when the offices are closed will be processed the next business day.  If a document or conveyance form is rejected the processing time will restart as soon as the corrected conveyance form or document is received

Transfer Procedures

Fees

• Transfer Fee - $0.50 per parcel number
• Conveyance Fee - $4.00 per every thousand of sale price

*Example- A dwelling and 3 lots sold for $120,000 = Transfer fee of $1.50 and Conveyance Fee of $480.00  Total Cost =$481.50

Documents

• Transfer and Conveyance Standards   **NOTE: new requirements for mineral deeds**
• Timeline for Deed Transfers  Memo
• Deed Transfer Procedures Memo
• Guernsey County Mineral Deed Checklist

Forms

• Transfer Routing Sheet
• Surveyor's Split Acreage Worksheet
• DTE 100 Real Estate Conveyance Form
• DTE 100 EX Real Estate Exempt Conveyance Form
• DTE 101 Statement of Conveyance of Homestead Property
• DTE 102 Statement of Conveyance of CAUV Property

Auditor  Cory Johnson was sworn in by Cambridge Municipal Court Judge,
John Mark Nicholson, on December 7, 2022

The Homestead Exemption is a real estate tax exemption that allows low-income senior citizens and disabled Ohioans to reduce their property tax bills by shielding some of the market value of their homes from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt up to $25,000 of the market value of their homes from all property taxes. The program offers an enhanced exemption of $50,000 for disabled veterans. 

A provision enacted in this year's state budget bill (Sub. HB33) would annually tie the Homestead Exemption benefit to the rate of inflation. This means that the value being credited for Homestead would increase from $25,000 for Traditional Homestead and $50,000 for Veteran Homestead each year based on GDP inflation. Because of this, those receiving Homestead would see an increase in savings yearly instead of a flat savings, as is current law.

The budget provision will be effective Oct. 3, 2023, and will first be implemented in 2024 for 2023 property taxes. This is the first improvement to the Homestead Exemption since 2007 and a step in the right direction for future reforms.

** If you are currently on the Homestead program, your next tax bill will reflect the the increased savings.  You do not need to re-apply for the program.

If you are NOT currently on one of the three (3) types of homestead programs, please see the details of each program down below. 
You have until December 31, 2023 to apply for next year's tax bill.

If you have any questions regarding the Homestead Exemption, please contact the Auditor's Office at (740) 432-9243, option 1.  Homestead Exemption Applications are available at this link and are accepted in the Auditor's Office via mail or drop off at the Guernsey County Auditor's Office, 627 Wheeling Avenue, Suite 301, Cambridge, OH 43725.

Your Modified Adjusted Gross Income can be computed by adding together:

• Line 3 of your Ohio Income Tax Return; AND 
• Line 11 of Schedule A from your Ohio Income Tax Return. 

DO NOT use your Federal Adjusted Gross Income.

The maximum household income permitted to participate in the program is adjusted annually for inflation.

• 2022 Income = $36,100                                (for real estate tax year 2023 that is collected in calendar year 2024)
• 2023 Income = $38,600                               (for real estate tax year 2024 that is collected in calendar year 2025)
• 2024 Income = $40,000                               (for real estate tax year 2025 that is collected in calendar year 2026) 

Please Note:

• Household income includes the income of the applicant and the applicant’s spouse
• Social Security income is exempt and is not considered income when related to the Homestead Exemption program.