Tax Data Series · Tax Data Series ESTATE TAX Estate Tax Distributions to all Governmental Units for Settlement Periods During Calendar Year 2004 Although the Tax Commissioner is

Tax Data Series ESTATE TAX

Estate Tax Distributions to all Governmental Units for Settlement Periods During Calendar Year 2004

Although the Tax Commissioner is the principal administra-tor of Ohio's estate tax, the tax is locally collected by the treasurer of the county in which the decedent resided. Payment by the estate administrator is due no later than nine months from the date of the decedent's death (although installment payments are allowed for some estates).

After processing the semi-annual settlements required by section 5731.46 of the Ohio Revised Code, each county distributes estate tax revenue to the state and local govern-ments. The money is distributed as follows:

• Estates with dates of death prior to January 1, 2001: 64 percent to the municipal corporation or township of origin; 36 percent, less cost of local administration, to the state General Revenue Fund.

• Estates with dates of death on or after January 1, 2001 to December 31, 2001: 70 percent to the municipal corporation or township of origin; 30 percent, less cost of local administration, to the state General Revenue Fund.

• Estates with dates of death on or after January 1, 2002: 80 percent to the municipal corporation or township of origin; 20 percent, less cost of local administration, to the state General Revenue Fund.

Table ET-1 No. 12 (2006) April 4, 2006

Total estate tax revenues distributed to all local entities amounted to $201.1 million in calendar year 2004. The amount remitted to the state was $55.6million in 2004. The local distributions ranged from a high of $23.4 million in the City of Cincinnati, Hamilton County, to a low of -$51,849 in Liberty Township, Putnam County. It should be noted that a couple counties did not submit a full year of data for this publication: Morgan and Noble.

When an estate has property in more than one jurisdiction, the county that processes the return must distribute the taxes due to those localities. In reporting this information, most counties cite each jurisdiction outside of their county along with the amount distributed to them. However, some counties do not or can not specify these jurisdictions. These entries are accounted for and labeled “unidentified”.

The figures shown are compiled from a survey of county auditors conducted by the Ohio Department of Taxation.

Tax Analysis Division, P.O. Box 530, Columbus, OH 43216-0530

Table ET-1 No. 12 (2006) April 4, 2006

ESTATE TAX AMOUNTS DISTRIBUTED TO LOCAL GOVERNMENTS, CALENDAR YEAR 2004

2004 Distributions 2004 Distributions Local Government Amount Amount Local Government Amount Amount

County Jurisdiction (a) Distributed Received County Jurisdiction (a) Distributed Received

Statewide Total $201,149,486 $201,149,486 Ashland cty Ashland County $404,349 c Ashland $231,425

Adams cty Adams County 950,013 v Bailey Lakes 0 v Cherry Fork -1,045 v Hayesville 0 v Manchester 1,326 v Jeromesville 0 v Peebles 0 v Loudonville 55,214 v Rome 0 v Mifflin 0 v Seamen 4,286 v Perrysville 3,813 v West Union 735,069 v Polk 0 v Winchester 0 v Savannah 0 t Bratton 39 t Clearcreek 0 t Brush Creek 942 t Green 27,885 t Franklin 11,553 t Hanover 9,233 t Green 0 t Jackson 53 t Jefferson 1,494 t Lake 0 t Liberty 202,179 t Mifflin 1,452 t Manchester 0 t Milton 0 t Meigs 20,013 t Mohican 0 t Monroe 3,285 t Montgomery 25,469 t Oliver 91 t Orange 23,898 t Scott -1,168 t Perry 8,977 t Sprigg 0 t Ruggles 10,000 t Tiffin 8,424 t Sullivan 22,214 t Wayne -1,352 t Troy 1,738 t Winchester 651 t Vermillon 8,437

Allen cty Allen County 1,565,124 Ashtabula cty Ashtabula County 587,234 c Delphos 85,770 c Ashtabula 16,154 c Lima 949,868 c Conneaut 40,122 v Beaverdam 0 c Geneva 74,260 v Bluffton 88,564 v Andover 890 v Cairo 1,097 v Geneva-on-Lake 0 v Elida 12,336 v Jefferson 23,785 v Fort Shawnee 0 v North Kingsville 9 v Harrod 0 v Orwell 373 v Lafayette 0 v Roaming Shores 3,348 v Spencerville 15,704 v Rock Creek 0 t Amanda 1,302 t Andover 5,525 t American 199,877 t Ashtabula 142,661 t Auglaize 132 t Austinburg 5,330 t Bath 10,304 t Cherry Valley 1,573 t Jackson 5,411 t Colebrook 373 t Marion 42,023 t Denmark 0 t Monroe 1,958 t Dorset -640 t Perry -199 t Geneva 43,200 t Richland 41,757 t Harpersfield 36,766 t Shawnee 138,050 t Hartsgrove 1,383 t Spencer 21,383 t Jefferson 5,748 t Sugar Creek 2,978 t Kingsville 0

-2-



Ashtabula (con't)

t t t t t

Lenox Monroe Morgan New Lyme Orwell

0 $16,127

0 0

57,173

Belmont cty Belmont County c Bellaire c Martins Ferry c St. Clairsville v Barnesville

$697,399$72,041 108,793 179,066 90,916

t t t t

Pierpont Plymouth Richmond Rome

0 26,972

4 0

v Belmont v Bethesda v Bridgeport v Brookside

0 13,864 33,708

0 t t t

Saybrook Sheffield Trumbull

37,092 10,684 48,972

v Flushing v Holloway v Morristown

0 0 0

t t t

Wayne Williamsfield Windsor

-209 3

3,897

v Powhatan Point v Shadyside t Colerain

19 57,981 24,266

Athens cty c

Athens County Athens

$266,923 135,408

t Flushing t Goshen t Kirkwood

0 0 0

c Nelsonville 19,202 t Mead 0 v v v

Albany Amesville Buchtel

0 0 0

t Pease t Pultney t Richland

-5,876 6,558

86,355 v v

Chauncey Coolville

0 10,034

t Smith t Somerset

3,595 2,084

v Glouster 0 t Union 0 v Jacksonville 0 t Warren 24,043 v t t t

Trimble Alexander Ames Athens

0 0 0

59,109

t Washington t Wayne t Wheeling t York

0 0 0 0

t Bern 0 t t t t t

Canaan Carthage Dover Lee Lodi

0 1,665

0 0 0

Brown cty Brown County v Aberdeen v Fayetteville v Georgetown v Hamersville

330,006 11,597

0 96,705

857 t t

Rome Trimble

0 0

v Higginsport v Mount Orab

0 0

t t

Troy Waterloo

3,960 41,504

v Ripley v Russellville

0 0

t York 0 v Sardinia 0 v St. Martin 0

Auglaize cty c c v

Auglaize County St. Marys Wapakoneta Buckland

625,021 3,069

47,662 0

t Byrd t Clark t Eagle t Franklin

0 0 0

10,554 v Cridersville 61,609 t Green 9,340 v v

Minster New Bremen

58,458 53,562

t Huntington t Jackson

4,009 11

v New Knoxville 1,303 t Jefferson 0 v v t t t

Uniopolis Waynesfield Clay Duchouquet German

0 0

32,236 95,275

0

t Lewis t Perry t Pike t Pleasant t Scott

2,974 1,434

0 5,256

0 t t

Goshen Jackson

0 35,433

t Sterling t Union

130,628 59,752

t t

Logan Moulton

86 33,397

t Washington 0

t t

Noble Pusheta

74,289 869

Butler cty Butler County c Fairfield

3,720,430 0 208,148

t Salem 23,681 c Hamilton 0 1,011,342 t t

St. Marys Union

6,094 8,038

c Middletown c Oxford

0 0

403,228 128,224

t t

Washington Wayne

31,977 42,288

c Trenton v Jacksonburg

0 0

49,657 0

-3-



Butler v Millville $35,219 Clark v Enon $12,183 (con't) v Monroe 87,421 (con't) v Lawrenceville 0

v New Miami 0 v North Hampton -14,376 v Seven Mile 0 v South Charleston 1,682 v Somerville 0 v South Vienna 0 t Fairfield 56,812 v Tremont City 0 t Hanover 164,831 t Bethel 50,702 t Lemon 0 t German 51,740 t Liberty 258,552 t Green 19,619 t Madison 336,359 t Harmony 99,818 t Milford 998 t Mad River 16,303 t Morgan 6,129 t Madison 173,382 t Oxford 34,318 t Moorefield 103,385 t Reily 7,213 t Pike 22,968 t Ross 106,186 t Pleasant 28,075 t St. Clair 86,362 t Springfield 141,741 t Union 0 t Wayne 34,239 Clermont cty Clermont County $3,200,225 t West Chester 791,445 c Milford 354,634

v Amelia 3,527 Carroll cty Carroll County $40,970 v Batavia 59,556

v Carrollton 1,344 v Bethel 1,861 v Dellroy 0 v Chilo 2,448 v Leesville 0 v Felicity 0 v Malvern 20,696 v Moscow 1,618 v Sherrodsville 0 v Neville 0 t Augusta 4,825 v New Richmond 53 t Brown 6,242 v Newtonsville 10,364 t Center 2,736 v Owensville 401 t East 0 v Williamsburg 24,389 t Fox 0 t Batavia 239,423 t Harrison 0 t Franklin 72,192 t Lee 1,097 t Goshen 216,015 t Loudon 0 t Jackson -1,120 t Monroe 5,077 t Miami 1,466,647 t Orange 12,496 t Monroe 0 t Perry 6,282 t Ohio 32,259 t Rose 3,866 t Pierce 73,634 t Union -22,594 t Stonelick 26,215 t Washington 0 t Tate 18,384

t Union 454,176 Champaign cty Champaign County 825,333 t Washington 190,138

c Urbana 428,404 t Wayne 2,004 v Christianburg 4,405 t Williamsburg 8,255 v Mechanicsburg 33,791 v Mutual 0 Cinton cty Clinton County 492,736 v North Lewisburg 8,343 c Wilmington 222,973 v St. Paris 0 v Blanchester 2,209 v Woodstock 0 v Clarksville 0 t Adams 44,465 v Martinsville 0 t Concord 6,795 v Midland 0 t Goshen -219 v New Vienna -3,588 t Harrison 0 v Port William 0 t Jackson 907 v Sabina 0 t Johnson 23,985 t Adams 0 t Mad River 0 t Chester 52,392 t Rush 8,193 t Clark 500 t Salem 59,265 t Green 23,840 t Union 269 t Jefferson 5,004 t Urbana 167,335 t Liberty 11,839 t Wayne 13,365 t Marion 1,825

t Richland 8,693 Clark cty Clark County 1,611,216 t Union 66,712

c New Carlisle -991 t Vernon 39,018 c Springfield 884,401 t Washington 50,591 v Catawba 3,199 t Wayne 22,357 v Donnelsville 0 t Wilson 0

-4-



Columbiana cty Columbiana County $1,070,729 Crawford c Galion $203,098 c East Liverpool $11,578 (con't) v Chatfield 10,626 c East Palestine 316 v Crestline 0 c Salem 91,628 v New Washington -1,128 v Columbiana 202,125 v North Robinson 0 v Hanoverton 131 v Tiro 0 v Leetonia 1,863 t Auburn 4,750 v Lisbon 54,207 t Bucyrus 7,181 v New Waterford 0 t Chatfield 9,452 v Rogers 0 t Cranberry 0 v Salineville 0 t Dallas 30,607 v Summitville 0 t Holmes 4,465 v Washingtonville 817 t Jackson 4,205 v Wellsville 25,815 t Jefferson 0 t Butler 55,492 t Liberty 58,095 t Center 4,131 t Lykens 13,148 t Elk Run 7,806 t Polk 25,396 t Fairfield 210,254 t Sandusky 3,306 t Franklin 0 t Texas 0 t Hanover 1,357 t Tod 0 t Knox 45,590 t Vernon 13,494 t Liverpool 43,789 t Whetstone 31,964 t Madison 889 t Middleton 6,499 Cuyahoga cty Cuyahoga County $31,650,189 t Perry 177,724 c Bay Village 950,959 t Salem 785 c Beachwood 2,477,435 t St. Clair 92,593 c Bedford 106,740 t Unity 16,294 c Bedford Heights 16,631 t Washington 23,669 c Berea 243,120 t Wayne 2,874 c Brecksville 136,881 t West 7,704 c Broadview Heights 114,393 t Yellow Creek 0 c Brookpark 54,374

c Brooklyn 146,596 Coshocton cty Coshocton County 312,672 c Cleveland 3,058,967

c Coshocton 140,820 c Cleveland Heights 428,313 v Conesville 0 c East Cleveland 1,984 v Nellie 0 c Euclid 798,734 v Plainfield 0 c Fairview Park 400,709 v Warsaw 0 c Garfield Heights 345,916 v West Lafayette 0 c Highland Heights 64,752 t Adams 0 c Independence 248,735 t Bedford 1,920 c Lakewood 679,740 t Bethlehem 22,247 c Lyndhurst 906,322 t Clark 410 c Maple Heights 102,048 t Crawford 427 c Mayfield Heights 341,816 t Franklin 0 c Middleburg Heights 175,147 t Jackson 29,347 c North Olmsted 248,343 t Jefferson 55,282 c North Royalton 251,158 t Keene 9,174 c Olmsted Falls 177,935 t Lafayette 0 c Parma 895,750 t Linton 0 c Parma Heights 179,140 t Millcreek 0 c Pepper Pike 2,915,334 t Monroe 31,832 c Richmond Heights 307,086 t New Castle 5,158 c Rocky River 2,019,924 t Oxford -4,405 c Seven Hills 376,922 t Perry 0 c Shaker Heights 3,476,371 t Pike 7,479 c Solon 656,210 t Tiverton 7,660 c South Euclid 291,808 t Tuscarawas 613 c Strongsville 904,705 t Virginia 0 c University Heights 44,641 t Washington 0 c Warrensville Heights 19,317 t White Eyes 0 c Westlake 1,224,306

v Bentleyville 1,806 Crawford cty Crawford County 824,639 v Bratenahl 6,153

c Bucyrus 354,195 v Brooklyn Heights 23,975

-5-



Cuyahoga v Chagrin Falls $804,694 Defiance t Defiance $18,889 (con't) v Cuyahoga Heights 33,279 (con't) t Delaware 4,045

v Gates Mills 552,374 t Farmer 0 v Glenwillow 45,580 t Hicksville 24,376 v Highland Hills 0 t Highland 15,849 v Hunting Valley 2,514,944 t Mark 0 v Linndale 1 t Milford 4,087 v Mayfield 638,893 t Noble 0 v Moreland Hills 7,313 t Richland 53,048 v Newburgh Heights 3,229 t Tiffin 28,413 v North Randall 0 t Washington 12,605 v Oakwood 136,971 v Orange 399,532 Delaware cty Delaware County $2,472,895 v Valley View 32,045 c Delaware 781,787 v Walton Hills 93,309 v Ashley 0 v Woodmere 0 v Galena 0 t Chagrin Falls 0 v Ostrander 0 t Olmsted 501,768 v Powell 49,469

v Shawnee Hills 0 Darke cty Darke County $990,259 v Sunbury 39,477

c Greenville 500,911 t Berkshire 15,994 v Ansonia 0 t Berlin 193,402 v Arcanum 22,540 t Brown 7,892 v Castine 0 t Concord 69,184 v Gettysburg 0 t Delaware 17,456 v Gordon 0 t Genoa 165,180 v Hollansburg 0 t Harlem 10,013 v Ithaca 0 t Kingston 42,807 v New Madison 55,505 t Liberty 178,855 v New Weston 0 t Marlboro 274 v North Star 0 t Orange 587,716 v Osgood 0 t Oxford 13 v Palestine 110 t Porter 23,563 v Pitsburg 0 t Radnor 6,798 v Rossburg 0 t Scioto 3,024 v Union City 11,800 t Thompson 8,043 v Versailles 73,512 t Trenton 27,425 v Wayne Lakes 0 t Troy 4,719 v Yorkshire 0 t Adams 22,517 Erie cty Erie County 2,446,834 t Allen 0 c Huron 253,866 t Brown 17,136 c Sandusky 576,706 t Butler 155 c Vermilion 50,889 t Franklin 11,635 v Bay View 0 t Greenville 42,154 v Berlin Heights 0 t Harrison 11,832 v Castalia 0 t Jackson 35,952 v Kelleys Island 36,247 t Liberty 17,771 v Milan 0 t Mississinawa 17,321 t Berlin 10,502 t Monroe 12,257 t Florence 0 t Neave 39,724 t Groton 0 t Patterson 0 t Huron 573,156 t Richland 3,132 t Margaretta 3,318 t Twin 11,547 t Milan 25,505 t Van Buren 20,834 t Oxford 14,575 t Wabash 19,283 t Perkins 896,940 t Washington 56 t Vermilion 22,565 t Wayne 31,294 t York 0 Fairfield cty Fairfield County 954,007

c Lancaster 704,512 Defiance cty Defiance County 336,649 c Pickerington 51,426

c Defiance 116,620 v Amanda 37,667 v Hicksville 35,530 v Baltimore 931 v Ney 0 v Bremen 115 v Sherwood 0 v Carroll 0 t Adams 3,001 v Lithopolis 0

-6-



Fairfield v Millersport $2,873 Franklin t Brown 0 (con't) v Pleasantville 5,155 (con't) t Clinton $1,002

v Rushville 0 t Franklin 96,291 v Stoutsville 4,830 t Hamilton 20,082 v Sugar Grove 0 t Jackson 20,487 v Thurston 0 t Jefferson 149,326 v West Rushville 0 t Madison 21,298 t Amanda 233 t Mifflin 16,266 t Berne 29,405 t Norwich 245,634 t Bloom 53,371 t Perry 54,857 t Clearcreek 50,114 t Plain 67,894 t Greenfield 6,807 t Pleasant 5,878 t Hocking 37,074 t Prairie 65,637 t Liberty 62,073 t Sharon 16,135 t Madison 11,928 t Truro 0 t Pleasant 49,562 t Washington 41,384 t Richland 41,449 t Rushcreek 436 Fulton cty Fulton County $967,930 t Violet 45,282 c Wauseon 504,012 t Walnut 63,127 v Archbold 47,573

v Delta 18,339 Fayette cty Fayette County $1,406,747 v Fayette 0

c Washington 883,444 v Lyons -641 v Bloomingburg 0 v Metamora 0 v Jeffersonville 0 v Swanton 44,398 v Milledgeville 0 t Amboy 8 v Octa 0 t Chesterfield 44,790 t Concord 6,571 t Clinton 29,893 t Green -1,791 t Dover 9,896 t Jasper 90,107 t Franklin 28,380 t Jefferson 6,518 t Fulton 17,903 t Madison 69,127 t German 40,759 t Marion 18,520 t Gorham 12,907 t Paint 329,894 t Pike 57,128 t Perry -1,651 t Royalton -642 t Union 2,076 t Swancreek 114,364 t Wayne 14,322 t York 0

Franklin cty Franklin County 14,363,058 Gallia cty Gallia County 106,606 c Bexley 933,744 c Gallipolis 42,848 c Columbus 6,879,007 v Centerville 0 c Dublin 1,003,772 v Cheshire 57 c Gahanna 597,995 v Crown City 0 c Grandview Heights 405,715 v Rio Grande 0 c Grove City 456,615 v Vinton 0 c Hilliard 86,983 t Addison 32,780 c Reynoldsburg 122,647 t Cheshire 0 c Upper Arlington 1,978,294 t Clay 8,082 c Westerville 337,838 t Gallipolis 0 c Whitehall 110,502 t Green 6,360 c Worthington 175,323 t Greenfield 0 v Brice 0 t Guyan 0 v Canal Winchester 57,383 t Harrison 0 v Groveport 3,439 t Huntington 267 v Harrisburg 0 t Morgan 0 v Lockbourne 0 t Ohio 0 v Marble Cliff 15,641 t Perry 2,715 v Minerva Park 7,998 t Racoon 6,283 v New Albany 79,797 t Springfield 3,269 v New Rome 0 t Walnut 5,463 v Obetz 36 v Riverlea 17,567 Geauga cty Geauga County 1,845,886 v Urbancrest 0 v Aquilla 0 v Valleyview 0 v Burton 0 t Blendon 80,381 v Chardon 61,747

-7-



Geauga v Middlefield $37,833 Guernsey t Millwood 0 (con't) v South Russell 33,652 (con't) t Monroe 0

t Auburn 223,503 t Oxford 0 t Bainbridge 501,700 t Richland $38,328 t Burton 138,105 t Spencer 2,620 t Chardon 36,710 t Valley 0 t Chester 108,569 t Washington 0 t Claridon 31,204 t Westland 5,593 t Hambden 36,512 t Wheeling 0 t Huntsburg 9,356 t Wills 0 t Middlefield 13,413 t Montville 0 Hamilton cty Hamilton County $45,692,901 t Munson 190,756 c Blue Ash 287,318 t Newbury 112,664 c Cheviot 79,061 t Parkman 54,571 c Cincinnati 23,394,924 t Russell 147,281 c Deer Park 25,632 t Thompson 789 c Forest Park 16,135 t Troy 2,512 c Harrison 33,411

c Indian Hill 5,839,748 Greene cty Greene County $1,802,738 c Loveland 398,986

c Beavercreek 426,719 c Madeira 209,771 c Bellbrook 12,349 c Montgomery 608,288 c Fairborn 336,129 c Mount Healthy 86,176 c Xenia 147,698 c North College Hill 256,866 v Bowersville 0 c Norwood 173,471 v Cedarville 8,743 c Reading 184,824 v Clifton 0 c Sharonville 267,113 v Jamestown 1,872 c Silverton 97,896 v Spring Valley 19,875 c Springdale 1,116,133 v Yellow Springs 54,688 c St. Bernard 433,458 t Bath 29,060 c Wyoming 1,030,812 t Beavercreek 80,846 v Addyston 222,803 t Ceasarscreek 9,358 v Amberley 158,783 t Cedarville 141,104 v Arlington Heights 0 t Jefferson 46,269 v Cleves 5,238 t Miami 19,756 v Elmwood Place 1,447 t New Jasper 13,386 v Evendale 51,041 t Ross 31,129 v Fairfax 52,030 t Silvercreek 118 v Glendale 129,961 t Spring Valley 271,819 v Golf Manor 45,737 t Sugarcreek 119,681 v Greenhills 73,908 t Xenia 8,790 v Lincoln Heights 0

v Lockland -2,270 Guernsey cty Guernsey County 123,074 v Mariemont 144,627

c Cambridge 26,135 v Newtown 1,251 v Byesville 0 v North Bend 0 v Cumberland 0 v Terrace Park 52,425 v Fairview 0 v Woodlawn 11,704 v Kimbolton 0 t Anderson 1,773,349 v Lore City 0 t Colerain 781,893 v Old Washington 0 t Columbia 18,397 v Pleasant City 5,232 t Crosby 13,038 v Quaker City 234 t Delhi 654,192 v Salesville 0 t Green 1,448,917 v Senecaville 0 t Harrison 9,360 t Adams 0 t Miami 168,249 t Cambridge 7,888 t Springfield 1,199,430 t Center 3,443 t Sycamore 3,655,365 t Jackson 5,844 t Symmes 189,352 t Jefferson 0 t Whitewater 128,008 t Knox 0 t Liberty 31,001 Hancock cty Hancock County 1,286,631 t Londonberry 0 c Findlay 819,221 t Madison 0 v Arcadia 0

-8-



Hancock v Arlington $5,670 Harrison t Franklin 0 (con't) v Benton Ridge 0 (con't) t Freeport 0

v Jenera 7,754 t German 0 v McComb 0 t Green 0 v Mount Blanchard 0 t Monroe $6 v Mount Cory 0 t Moorefield 0 v Rawson 0 t North 6,219 v Van Buren 0 t Nottingham 0 v Vanlue 3,905 t Rumley 106 t Allen 0 t Shortcreek 0 t Amanda 22,438 t Stock 0 t Biglick 127,293 t Washington 48,567 t Blanchard 9,250 t Cass 20,847 Henry cty Henry County $324,175 t Delaware 0 c Napoleon 84,005 t Eagle 25,491 v Deshler 13,077 t Jackson 47,926 v Florida 28 t Liberty 11,930 v Hamler 14,975 t Madison 1,515 v Holgate 8,729 t Marion 64,685 v Liberty Center 0 t Orange 14,162 v Malinta 1,019 t Pleasant 2,494 v McClure 7,978 t Portage 0 v New Bavaria 1,593 t Union 955 t Bartlow 7,965 t VanBuren 24,030 t Damascas 47,558 t Washington 5,411 t Flatrock 8,974

t Freedom 16,041 Hardin cty Hardin County $287,869 t Harrison 10,133

c Kenton 89,472 t Liberty 7,420 v Ada 69,532 t Marion 22,038 v Alger 0 t Monroe 42,069 v Dunkirk 0 t Napoleon 24,101 v Forest 0 t Pleasant 8,320 v McGuffey 0 t Richfield 3,043 v Mount Victory 0 t Ridgeville 0 v Patterson 0 t Washington 11,726 v Ridgeway 0 t Blanchard 25,896 Highland cty Highland County 556,830 t Buck 2,439 c Greenfield 80,415 t Cessna 5,162 c Hillsboro 133,265 t Dudley 3,995 v Highland 3,571 t Goshen 720 v Leesburg 2,116 t Hale 0 v Lynchburg 0 t Jackson 10,811 v Mowrystown 0 t Liberty 35,944 v Sinking Spring 0 t Lynn 0 t Brushcreek 0 t Marion 0 t Clay 0 t McDonald 13,321 t Concord 0 t Pleasant 28,995 t Dodson 0 t Roundhead 3,773 t Fairfield 54,950 t Taylor Creek 0 t Hamer 0 t Washington 8,508 t Jackson 0

t Liberty 3,127 Harrison cty Harrison County 181,769 t Madison 212,741

v Bowerston 16,886 t Marshall 0 v Cadiz 101,528 t New Market 0 v Deersville 0 t Paint 23,025 v Freeport 138 t Penn 3,205 v Harrisville 0 t Salem 0 v Hopedale 16,174 t Union -132 v Jewett 0 t Washington 39,044 v New Athens 0 t Whiteoak 0 v Scio 7,164 t Archer 3 Hocking cty Hocking County 420,367 t Athens 0 c Logan 96,391

v Laurelville 9,296

-9-



Hocking v Murray City $2 Jackson cty Jackson County $464,533 (con't) t Benton 13,999 c Jackson $20,826

t Falls 6,009 c Wellston 391,762 t Good Hope 20,844 v Coalton 0 t Green 23,362 v Oak Hill 0 t Laurel 8,220 t Bloomfield 6,002 t Marion 232,098 t Coal 9,624 t Perry 6,967 t Franklin 154 t Salt Creek 3,890 t Hamilton 0 t Starr 0 t Jackson 0 t Ward 86 t Jefferson 0 t Washington 33,615 t Liberty 0

t Lick 29,796 Holmes cty Holmes County $347,220 t Madison 0

v Glenmont 0 t Milton 0 v Holmesville 0 t Scioto 0 v Killbuck 102 t Washington 0 v Millersburg 54,929 v Nashville 0 Jefferson cty Jefferson County 675,871 t Berlin 0 c Steubenville 273,957 t Clark 0 c Toronto 88,567 t Hardy 8,232 v Adena 0 t Killbuck 188 v Amsterdam 0 t Knox 1,610 v Bergholz 28,245 t Mechanic 0 v Bloomingdale 43,317 t Monroe 1,698 v Dillonvale 49,660 t Paint 50,836 v Empire 477 t Prairie 69,912 v Irondale 0 t Richland 8,800 v Mingo Junction 0 t Ripley 66,383 v Mount Pleasant 0 t Saltcreek 0 v New Alexandria 0 t Walnutcreek 98,862 v Rayland 0 t Washington 808 v Richmond 3,831

v Smithfield 1,153 Huron cty Huron County 739,634 v Stratton 0

c Bellevue 83,474 v Tiltonsville 1,939 c Norwalk 60,031 v Wintersville 157,732 c Willard 33,619 v Yorkville 0 v Greenwich 13,731 t Brush Creek 0 v Monroeville 0 t Cross Creek 2,953 v New London 14,913 t Island Creek 6,430 v North Fairfield 0 t Knox 12,618 v Wakeman 5,003 t Mount Pleasant 0 t Bronson 223,666 t Ross -22 t Clarksfield -222 t Salem 586 t Fairfield 0 t Saline 3,414 t Fitchville 2,959 t Smithfield 0 t Greenfield 2,499 t Springfield 0 t Greenwich 0 t Steubenville 0 t Hartland 22,089 t Warren 100 t Lyme 26,000 t Wayne 139 t New Haven 12 t Wells 5,245 t New London -4,943 t Norwalk 39,271 Knox cty Knox County 526,608 t Norwich 0 c Mount Vernon 308,197 t Peru 18,142 v Centerburg 70,554 t Richmond 21 v Danville 0 t Ridgefield 307,251 v Fredericktown 68,934 t Ripley 0 v Gambier 0 t Sherman 8,662 v Gann 0 t Townsend 0 v Martinsburg 0 t Wakeman 8,942 t Berlin 0

t Brown -10,698 t Butler 0 t Clay 9,311

-10-



Knox (con't)

t t t

Clinton College Harrison

$6,686 0

12,350

Licking cty c c

Licking County Heath Newark

$2,153,165$257,936 568,385

t Hilliar 7,082 c Pataskala 74,952 t Howard 3,346 v Alexandria 0 t t

Jackson Jefferson

942 0

v v

Buckeye Lake Granville

50,690 21,471

t t t

Liberty Middlebury Milford

0 -6,706

0

v v v

Gratiot Hanover Hartford

0 0 0

t Miller 740 v Hebron 42,620 t Monroe 22,506 v Johnstown 76,015 t t

Morgan Morris

0 3,382

v v

Kirkersville St. Louisville

0 0

t Pike 31,445 v Utica 1,580 t t t

Pleasant Union Wayne

0 -1,735 1,411

t t t t

Bennington Bowling Green Burlington Eden

0 7 0

21,088 Lake cty

c c

Lake County Eastlake Kirtland

$2,719,207 29,404

166,591

t t t

Etna Fallsbury Franklin

146,210 4,073

12,175 c Mentor 657,923 t Granville 127,451 c Mentor-on-Lake 26,017 t Hanover 161,538 c Painesville 88,447 t Harrison 122,640 c Wickliffe 80,133 t Hartford 12,783 c c c v v

Willoughby Willoughby Hills Willowick Fairport Harbor Grand River

398,117 144,395 108,562

2,822 0

t t t t t

Hopewell Jersey Liberty Licking Madison

1,102 0

26,197 94,360

0 v v

Kirtland Hills Lakeline

0 0

t t

Mary Ann McKean

1,653 0

v Madison 5,113 t Monroe 238,607 v v v v

North Perry Perry Timberlake Waite Hill

0 45,824

0 1,250

t t t t

Newark Newton Perry St. Albans

1,353 28,243 2,022 5,934

t Concord 268,164 t Union 19,913 t t

Leroy Madison

0 134,238

t Washington 19,114

t t

Painesville Perry

453,092 126,557

Logan cty c v

Logan County Bellefontaine Belle Center

206,591 16,351 2,605

Lawrence cty c

Lawrence County Ironton

113,081 90,052

v v

DeGraff Huntsville

11,040 0

v Athalia 0 v Lakeview 0 v v v v v t

Chesapeake Coal Grove Hanging Rock Proctorville South Point Aid

4,276 0 0

2,510 0 0

v v v v v v

Quincy Rushsylvania Russells Point Valley Hi West Liberty West Mansfield

0 11,106 5,135

0 40,882

0 t Decatur 0 v Zanesfield 0 t Elizabeth 0 t Bloomfield 0 t t

Fayette Hamilton

5,724 0

t t

Bokescreek Harrison

138 0

t Lawrence 0 t Jefferson 8,488 t Mason 0 t Lake 5,047 t t

Perry Rome

0 6,238

t t

Liberty McArthur

270 9,992

t t

Symmes Union

95 4,186

t t

Miami Monroe

3,437 28,274

t t t

Upper Washington Windsor

0 0 0

t t t

Perry Pleasant Richland

8 7,506 -389

-11-



Logan t Rushcreek $6,707 Madison cty Madison County $527,507 (con't) t Stokes 35,170 c London $85,463

t Union 0 v Midway 0 t Washington 21,420 v Mount Sterling 531 t Zane 42 v Plain City 50,732

v South Solon 0 Lorain cty Lorain County $2,948,315 v Jefferson 7,609

c Amherst 122,585 t Canaan 5,605 c Avon 157,069 t Darby 3,469 c Avon Lake 272,305 t Deercreek 64,743 c Elyria 545,851 t Fairfield 13,506 c Lorain 498,593 t Jefferson 101 c North Ridgeville 173,354 t Monroe -4,290 c Oberlin 483,282 t Oak Run 71,460 c Sheffield Lake 21,442 t Paint 44,345 v Grafton 48,861 t Pike 52,757 v Kipton 0 t Pleasant 29,659 v LaGrange 0 t Range 58,732 v Rochester 0 t Somerford 55,625 v Sheffield 3,231 t Stokes 40,000 v South Amherst 0 t Union 47,509 v Wellington 3,211 t Amherst 49,585 Mahoning cty Mahoning County 4,973,770 t Brighton 3,151 c Campbell 59,093 t Brownhelm 279,230 c Canfield 218,945 t Camden 10,445 c Struthers 55,853 t Carlisle 38,245 c Youngstown 934,983 t Columbia 83,643 v Beloit 73 t Eaton 25,137 v Craig Beach 37 t Elyria 13,523 v Lowellville 0 t Grafton 15,404 v New Middletown 0 t Henrietta 0 v Poland 216,317 t Huntington 0 v Sebring 541,289 t LaGrange 26,047 t Austintown 250,830 t New Russia 38,960 t Beaver 1,191,410 t Penfield 100 t Berlin 17,599 t Pittsfield 2,928 t Boardman 1,068,988 t Rochester 26,762 t Canfield 39,045 t Sheffield 986 t Coitsville 1,955 t Wellington 786 t Ellsworth 6,577

t Goshen 33,860 Lucas cty Lucas County 7,963,090 t Green 84,739

c Maumee 253,643 t Jackson 447 c Oregon 113,868 t Milton 184 c Sylvania 485,447 t Poland 227,013 c Toledo 3,794,991 t Smith -160 v Berkey 1,172 t Springfield 0 v Harbor View 0 v Holland 100,150 Marion cty Marion County 611,881 v Ottawa Hills 1,318,915 c Marion 260,432 v Waterville 71,130 v Caledonia 0 v Whitehouse 12,518 v Green Camp 0 t Harding 0 v LaRue 0 t Jerusalem 5,435 v Morral 0 t Monclova 252,402 v New Bloomington 0 t Providence 0 v Prospect 0 t Richfield 3,680 v Waldo 0 t Spencer 8,174 t Big Island 21,939 t Springfield 836,402 t Bowling Green 6,118 t Swanton 11,561 t Claridon 27,274 t Sylvania 651,990 t Grand 0 t Washington 42,189 t Grand Prarie 0 t Waterville 0 t Green Camp 24,001

t Marion 209,835 t Montgomery 0 t Pleasant 8,112

-12-



Marion t Prospect $30,788 Mercer t Center $36,113 (con't) t Richland 48,950 (con't) t Dublin 91,653

t Salt Rock 6,370 t Franklin 32,388 t Scott 10,464 t Gibson 25,921 t Tully 12,197 t Granville 0 t Waldo 56 t Hopewell 20,000

t Jefferson 7,423 Medina cty Medina County $2,008,173 t Liberty 29,799

c Brunswick 32,734 t Marion 28,719 c Medina 237,442 t Recovery 1,734 c Wadsworth 360,518 t Union 368 v Chippewa Lake 2,161 t Washington 0 v Gloria Glens Park 0 v Lodi 0 Miami cty Miami County $1,096,656 v Seville 203,518 c Piqua 241,070 v Spencer 0 c Tipp City 8,457 v Westfield Center 4,198 c Troy 266,242 t Brunswick Hills 46,081 v Bradford 2,961 t Chatham -2,016 v Casstown 0 t Granger 51,984 v Covington 44,314 t Guilford 98,956 v Fletcher 0 t Harrisville 1,432 v Laura 0 t Hinckley 188,545 v Ludlow Falls 0 t Homer 0 v Pleasant Hill 0 t LaFayette 37,049 v Potsdam 0 t Litchfield 37,792 v West Milton 168,741 t Liverpool 58,082 t Bethel 31,028 t Medina 413,562 t Brown 48,793 t Montville 191,325 t Concord 25,797 t Sharon 1,058 t Elizabeth 11,089 t Spencer 0 t Lostcreek 5,466 t Wadsworth 41,959 t Monroe 9,760 t Westfield 4,200 t Newberry 29,390 t York 8,248 t Newton 31,463

t Springcreek 60,280 Meigs cty Meigs County 18,647 t Staunton 256

v Middleport 12,154 t Union 118,904 v Pomeroy 8 t Washington 40,943 v Racine 0 v Rutland 0 Monroe cty Monroe County 79,452 v Syracuse 0 v Antioch 0 t Bedford 1,182 v Beallsville 0 t Chester 0 v Clarington 0 t Columbia 0 v Graysville 0 t Lebanon 706 v Jerusalem 0 t Letart 0 v Lewisville 0 t Olive 0 v Miltonsburg 0 t Orange 0 v Stafford 0 t Rutland 0 v Wilson 0 t Salem 0 v Woodsfield 34,879 t Salisbury 0 t Adams 0 t Scipio 0 t Benton 0 t Sutton 4,605 t Bethel 0

t Center 16,808 Mercer cty Mercer County 435,219 t Franklin 0

c Celina -21,373 t Green 0 v Burkettsville 51,668 t Jackson 0 v Chickasaw 0 t Lee 23,457 v Coldwater 85,031 t Malaga 0 v Fort Recovery 0 t Ohio 0 v Mendon 0 t Perry 0 v Montezuma 0 t Salem 0 v Rockford 0 t Seneca 0 v St. Henry 18,446 t Summit 729 t Blackcreek 26,815 t Sunbury 0 t Butler 29,599 t Switzerland 0

-13-



Monroe t Washington $3,512 Morrow t Congress $152 (con't) t Wayne 68 (con't) t Franklin 3,200

t Gilead 11,256 Montgomery cty Montgomery County $8,173,927 t Harmony 2,920

c Centerville 736,083 t Lincoln 4 c Dayton 621,329 t North Bloomfield 221 c Englewood 167,969 t Perry 0 c Huber Heights 627,892 t Peru 10,348 c Kettering 2,201,553 t South Bloomfield 30,548 c Miamisburg 256,467 t Troy 141 c Moraine 58,905 t Washington 0 c Oakwood 668,298 t Westfield 8,968 c Riverside 19,496 c Trotwood 264,396 Muskingum cty Muskingum County $379,620 c Union 1,729 c Zanesville 184,717 c Vandalia 86,206 v Adamsville 0 c West Carrollton 62,870 v Dresden 0 v Brookville 61,582 v Frazeysburg 27,838 v Clayton 164,702 v Fultonham 0 v Farmersville 5,686 v New Concord 41,090 v Germantown 81,907 v Norwich 0 v New Lebanon 1,090 v Philo 0 v Phillipsburg 10,980 v South Zanesville 0 t Butler 118,527 t Adams 0 t Clay 205,985 t Blue Rock 0 t German 4,690 t Brush Creek 0 t Harrison 322,499 t Cass 0 t Jackson 31,963 t Clay 0 t Jefferson 3,761 t Falls 35,909 t Miami 258,526 t Harrison 2,805 t Perry 20,213 t Highland 0 t Washington 1,054,041 t Hopewell 6,399

t Jackson 19,195 Morgan (b) cty Morgan County 35,785 t Jefferson 0

v Chesterhill 0 t Licking 112 v Malta 0 t Madison 0 v McConnelsville 0 t Meigs 0 v Stockport 0 t Monroe 0 t Bloom 0 t Muskingum 1,213 t Bristol 0 t Newton 4,472 t Center 0 t Perry 0 t Deerfield 0 t Rich Hill 980 t Homer -475 t Salem 994 t Malta 0 t Salt Creek 0 t Manchester 0 t Springfield 50,555 t Marion 0 t Union 526 t Meigsville 9,639 t Washington -20,503 t Morgan 17,683 t Wayne 22,963 t Penn 0 t Union 0 Noble (b) cty Noble County t Windsor 0 v Batesville 0 t York 8,464 v Belle Valley 0

v Caldwell 0 Morrow cty Morrow County 248,841 v Dexter City 0

v Cardington 9,833 v Sarahsville 0 v Chesterville 0 v Summerfield 0 v Edison 0 t Beaver 0 v Fulton 0 t Brookfield 0 v Marengo 0 t Buffalo 0 v Mount Gilead 18,000 t Center 0 v Sparta 0 t Elk 0 t Bennington 52,544 t Enoch 0 t Canaan 85,593 t Jackson 0 t Cardington 27,672 t Jefferson 1,174 t Chester 37 t Marion 0

-14-



Noble (b) t Noble 0 Perry t Bearfield $4,926 (con't) t Olive 0 (con't) t Clayton 0

t Seneca $117 t Coal 74 t Sharon 0 t Harrison 0 t Stock 0 t Hopewell 37,599 t Wayne 0 t Jackson 14,400

t Madison 1,851 Ottawa cty Ottawa County $669,676 t Monday Creek 1,355

c Port Clinton 185,590 t Monroe 0 v Clay Center 0 t Pike 0 v Elmore 0 t Pleasant 0 v Genoa 18,894 t Reading 39,825 v Marblehead 8,596 t Salt Lick 0 v Oak Harbor 23,357 t Thorn 45,460 v Put-in-Bay 290 v Rocky Ridge 0 Pickaway cty Pickaway County $583,356 t Allen 15,656 c Circleville 265,524 t Bay 1,582 v Ashville 25,341 t Benton 3,737 v Commercial Point 2,617 t Carroll 0 v Darbyville 0 t Catawaba Island 222,469 v New Holland 2,718 t Clay 1,485 v Orient 0 t Danbury 127,158 v South Bloomfield 0 t Erie 5,387 v Tarlton 0 t Harris 24,984 v Williamsport 0 t Portage 307 t Circleville 4,408 t Put-in-Bay 26,915 t Darby 79 t Salem 33,947 t Deercreek 13,006

t Harrison 610 Paulding cty Paulding County 184,029 t Jackson 22,992

v Antwerp 0 t Madison 38,473 v Broughton 36 t Monroe 40,147 v Cecil 0 t Muhlenberg 0 v Grover Hill 0 t Perry 0 v Haviland 0 t Pickaway 11,400 v Latty 0 t Saltcreek 5,722 v Melrose 0 t Scioto 19,937 v Oakwood 0 t Walnut 97,048 v Paulding 30,297 t Washington 0 v Payne 20,196 t Wayne 16,757 t Auglaize 18,554 t Benton 75,396 Pike cty Pike County 175,794 t Blue Creek 0 c Waverly 57,453 t Brown 7,038 v Beaver 0 t Carryall 0 v Piketon 17,163 t Crane 2,811 t Beaver 0 t Emerald 1,993 t Benton 2,085 t Harrison 10,382 t Camp Creek 0 t Jackson 13,472 t Jackson 6,331 t Latty 0 t Marion 0 t Paulding 3,854 t Mifflin 0 t Washington 0 t Newton 2,764

t Pebble 20,658 Perry cty Perry County 157,643 t Pee Pee 68,543

c New Lexington 2,494 t Perry 0 v Corning 0 t Scioto 0 v Crooksville 0 t Seal 0 v Glenford 0 t Sunfish 5,501 v Hemlock 0 t Union 0 v Junction City 0 v New Straitsville 11,208 Portage cty Portage County 2,520,613 v Rendville 0 c Aurora 670,276 v Roseville 0 c Kent 738,249 v Shawnee 0 c Ravenna 364,048 v Somerset 291 c Streetsboro 118,781 v Thornville 477 v Brady Lake 0

-15-



Portage v Garrettsville 0 Putnam t Jennings $11,714 (con't) v Hiram 0 (con't) t Liberty -51,849

v Mantua $226 t Monroe 23,902 v Sugar Bush Knolls 0 t Monterey 0 v Windham 0 t Ottawa 83,697 t Atwater 3,956 t Palmer 21,030 t Brimfield 42,532 t Perry 5,408 t Charlestown 0 t Pleasant 22,658 t Deerfield 12,947 t Riley 5,958 t Edinburg 69,677 t Sugar Creek 4,269 t Franklin 282,408 t Union 0 t Freedom 1,811 t VanBuren 31,252 t Hiram 10,453 t Mantua 0 Richland cty Richland County $1,541,008 t Nelson 2,236 c Mansfield 976,523 t Palmyra 1,987 c Shelby 50,699 t Paris 0 v Bellville 3,620 t Randolph 24,750 v Butler 0 t Ravenna 18,765 v Lexington 16,672 t Rootstown 103,454 v Lucas 0 t Shalersville 28,237 v Ontario 15,800 t Suffield 44,912 v Plymouth -2,840 t Windham 0 v Shiloh 6,588

t Bloominggrove 6,434 Preble cty Preble County $585,483 t Butler 0

c Eaton 168,627 t Cass 33,218 v Camden 3,891 t Franklin 1,258 v College Corner 0 t Jackson 70,400 v Eldorado 0 t Jefferson 3,404 v Gratis 0 t Madison 9,302 v Lewisburg 0 t Mifflin 32,728 v New Paris 0 t Monroe 9,557 v Verona 0 t Perry 7,602 v West Alexandria 4,760 t Plymouth 88,211 v West Elkton 0 t Sandusky 13,419 v West Manchester 0 t Sharon 75,243 t Dixon 41,382 t Springfield 7,404 t Gasper 14,245 t Troy 10,216 t Gratis 0 t Washington 49,078 t Harrison -12,770 t Weller 7,764 t Isreal 10,117 t Worthington 19,618 t Jackson 0 t Jefferson 7,475 Ross cty Ross County 507,653 t Lanier 98,425 c Chillicothe 346,328 t Monroe 40,282 v Adelphi 0 t Somers 8,707 v Bainbridge 236 t Twin 68,000 v Clarksburg 0 t Washington 34,691 v Frankfort 2,217

v Kingston 19,068 Putnam cty Putnam County 319,573 v South Salem 0

v Belmore 0 t Buckskin 704 v Cloverdale 0 t Colerain 0 v Columbus Grove 0 t Concord 0 v Continental 77,086 t Deerfield 59,850 v DuPont 0 t Franklin 0 v Fort Jennings 25,596 t Green 15,885 v Gilboa 0 t Harrison 849 v Glandorf 0 t Huntington 0 v Kalida 0 t Jefferson 40,542 v Leipsic 14,775 t Liberty 5,934 v Miller City 0 t Paint 21,850 v Ottawa 418 t Paxton 10,137 v Ottoville 3,816 t Scioto -886 v Pandora 11,166 t Springfield 626 v West Leipsic 0 t Twin -8,111 t Blanchard 33,234 t Union 24,017 t Greensburg 0 t Jackson 9,912

-16-



Sandusky cty Sandusky County $663,819 Seneca t Thompson $3,280 c Clyde $41,063 (con't) t Venice -1 c Fremont 93,588 v Burgoon 0 Shelby cty Shelby County $915,160 v Gibsonburg 13,811 c Sidney 398,382 v Helena 0 v Anna 0 v Lindsey 0 v Botkins 68,556 v Woodville 9 v Fort Loramie 0 t Ballville 52,603 v Jackson Center 0 t Green Creek 19,140 v Kettlersville 0 t Jackson 13,091 v Lockington 0 t Madison 10,783 v Port Jefferson 0 t Rice 26,796 v Russia 3,499 t Riley 2,138 t Clinton 72,358 t Sandusky 221,797 t Cynthian 137,701 t Scott 23,742 t Dinsmore 5,062 t Townsend 3,522 t Franklin 45,201 t Washington 25,929 t Green 7,758 t Woodville 29,272 t Jackson 61,589 t York 10,097 t Loramie 47,100

t McLean 0 Scioto cty Scioto County 476,695 t Orange 17,640

c Portsmouth 285,407 t Perry 0 v New Boston 576 t Salem 18,259 v Otway 0 t Turtle Creek 6,577 v Rarden 0 t Van Buren 25,577 v South Webster 21,012 t Washington 0 t Bloom 383 t Brushcreek 2,285 Stark cty Stark County 4,851,998 t Clay 0 c Alliance 227,428 t Green 47,898 c Canton 448,909 t Harrison 1,196 c Louisville 157,571 t Jefferson 483 c Massillon 63,285 t Madison 975 c North Canton 589,035 t Morgan 0 v Beach City 0 t Nile 0 v Brewster 396 t Porter 119,035 v Canal Fulton 9,998 t Rarden 246 v East Canton 17,205 t Rush 0 v East Sparta 20,729 t Union 0 v Hartville 358,166 t Valley 8 v Hills & Dales 64,367 t Vernon 287 v Limaville 0 t Washington 0 v Magnolia 0

v Meyers Lake 0 Seneca cty Seneca County 494,415 v Minerva 24,938

c Fostoria 112,857 v Navarre 38,006 c Tiffin 200,663 v Waynesburg 5,533 v Attica 0 v Wilmot 0 v Bettsville 0 t Bethlehem 87,305 v Bloomville 0 t Canton 22,347 v Green Springs 0 t Jackson 586,503 v New Riegel 10,725 t Lake 83,461 v Republic 0 t Lawrence 120,123 t Adams 33,243 t Lexington 8,460 t Big Spring 9,631 t Marlboro 31,161 t Bloom 15,750 t Nimishillen 23,742 t Clinton 47,564 t Osanburg 15,299 t Eden 44,856 t Paris 5,656 t Hopewell 56,562 t Perry 746,916 t Jackson 3,438 t Pike 16,427 t Liberty -5,744 t Plain 836,446 t Loudon 4,943 t Sandy 12,328 t Pleasant 0 t Sugarcreek 5,389 t Reed 3,288 t Tuscarawas 133,989 t Scipio 2,493 t Washington 89,635 t Seneca 71,719

-17-



Summit cty Summit County $7,340,860 Trumbull t Warren $37,107 c Akron $3,160,080 (con't) t Weathersfield 115,714 c Barberton 392,552 c Cuyahoga Falls 613,845 Tuscarawas cty Tuscarawas County $720,870 c Fairlawn 373,162 c Dover 218,135 c Green 66,107 c New Philadelphia 44,733 c Hudson 1,009,082 c Uhrichsville 0 c Macedonia 10,538 v Baltic 0 c Munroe Falls 0 v Barnhill 0 c Norton 57,313 v Bolivar 5,571 c Stow 382,058 v Dennison 63,153 c Tallmadge 155,983 v Gnadenhutten 74,865 c Twinsburg 55,179 v Midvale 0 v Boston Heights 0 v Mineral City 0 v Clinton 111 v Newcomerstown 0 v Lakemore 0 v Parral 0 v Mogadore 34,932 v Port Washington 0 v Northfield 543 v Roswell 0 v Peninsula 5,572 v Stone Creek 0 v Reminderville 81,004 v Strasburg 0 v Richfield 28,355 v Sugarcreek 26,345 v Silver Lake 138,825 v Tuscarawas 0 t Bath 242,316 v Zoar 0 t Boston 0 t Auburn 18,246 t Copley 271,612 t Bucks 0 t Coventry -45,929 t Clay 0 t Franklin 40,785 t Dover 58,749 t Northfield Center 37,481 t Fairfield 46,843 t Richfield 25,650 t Franklin 322 t Sagamore Hills 225,920 t Goshen 280 t Springfield 15,613 t Jefferson 0 t Twinsburg 128 t Lawrence 11,740

t Mill 115 Trumbull cty Trumbull County 2,179,674 t Oxford 0

c Cortland 66,034 t Perry 0 c Girard 46,574 t Rush 7,645 c Hubbard 210,029 t Salem 24,225 c Niles 93,846 t Sandy 91,827 c Warren 685,132 t Sugarcreek 0 v Lordstown 21,657 t Union 0 v McDonald 2,770 t Warren 10,732 v Newton Falls 4,675 t Warwick 935 v Orangeville 0 t Washington 0 v West Farmington 4,360 t Wayne 243 v Yankee Lake 0 t York 27 t Bazetta 80,705 t Bloomfield 0 Union cty Union County 384,767 t Braceville -3,099 c Marysville 145,343 t Bristol 23,019 v Magnetic Springs 0 t Brookfield 109,510 v Milford Center 0 t Champion 57,365 v Richwood 60,545 t Farmington 6,830 v Unionville Center 0 t Fowler 9,082 t Allen 0 t Greene 118,367 t Clairbourne 52,197 t Gustavus 66,861 t Darby 37,426 t Hartford 14,868 t Dover 0 t Howland 134,258 t Jackson 7,193 t Hubbard 9,541 t Jerome 6,974 t Johnston 0 t Leesburg 46,807 t Kinsman 0 t Liberty 0 t Liberty 128,594 t Millcreek 0 t Mecca 0 t Paris 2,222 t Mesopotamia 10,428 t Taylor 924 t Newton 151 t Union 8,193 t Southington 42,458 t Washington 15,314 t Vernon 0 t York 36,569 t Vienna 86,801

-18-



Van Wert cty Van Wert County $359,307 Washington cty Washington County $516,257 c Van Wert $105,603 c Belpre $20,065 v Convoy 0 c Marietta 238,437 v Elgin 0 v Beverly 0 v Middle Point 2,987 v Lowell 0 v Ohio City 0 v Lower Salem 0 v Scott 0 v Macksburg 0 v Venedocia 0 v Matamoras 7,835 v Willshire 0 t Adams 0 v Wren 0 t Aurelius 0 t Harrison 7,476 t Barlow 9,309 t Hoaglin 1,849 t Belpre 57,685 t Jackson 1,013 t Decatur 69 t Jennings 0 t Dunham 10,080 t Liberty 555 t Fairfield 1,980 t Pleasant 79,434 t Fearing 0 t Ridge 5,512 t Grandview -4,684 t Tully 34,729 t Independence 0 t Union 16,595 t Lawrence 14,442 t Washington 17,378 t Liberty 541 t Willshire 22,024 t Ludlow 2,465 t York 2,698 t Marietta 17,352

t Muskingum 41,506 Vinton cty Vinton County 75,857 t Newport 0

v Hamden 0 t Palmer 0 v McArthur 0 t Salem 0 v Wilkesville 0 t Warren 712 v Zaleski 0 t Waterford 60,921 t Brown 0 t Watertown 10,714 t Clinton 538 t Wesley 23,850 t Eagle 0 t Elk 0 Wayne cty Wayne County 5,633,228 t Harrison 0 c Orrville 57,681 t Jackson 9,627 c Rittman 6,867 t Knox 0 c Wooster 493,632 t Madison 2,823 v Apple Creek 0 t Richland 4,420 v Burbank 0 t Swan 60,724 v Congress 0 t Vinton 5,506 v Creston 0 t Wilkesville 0 v Dalton 21,701

v Doylestown 10,672 Warren cty Warren County 1,904,244 v Fredericksburg 1,890

c Franklin 10,245 v Marshallville 0 c Lebanon 125,026 v Mount Eaton 0 c Mason 564,217 v Shreve 57,532 c Springboro 208,478 v Smithville 0 v Butlerville 0 v West Salem 8,596 v Carlisle 464 t Baughman 4,242,342 v Corwin 0 t Canaan 121,419 v Harveysburg 0 t Chester 47,268 v Maineville 3,130 t Chippewa 65,577 v Morrow 20,414 t Clinton 27,343 v Pleasant Plain 0 t Congress 106,177 v South Lebanon 282 t East Union -572 v Waynesville 0 t Franklin 2,304 t Clearcreek 19,555 t Green 986 t Deerfield 393,311 t Milton 16,111 t Franklin 30,245 t Paint 19,739 t Hamilton 151,869 t Plain 47,867 t Harlan 0 t Salt Creek 61,959 t Massie 665 t Sugar Creek 0 t Salem 0 t Wayne 200,372 t Turtlecreek 167,502 t Wooster 17,715 t Union 202,731 t Washington 0 t Wayne 7,289

-19-



Williams cty Williams County $626,818 Wood v Walbridge 0 c Bryan $382,654 (con't) v Wayne 0 v Alvordton 0 v Weston $104,653 v Blakeslee 237 v West Millgrove 0 v Edgerton 0 t Bloom 61,556 v Edon 1,870 t Center 2,456 v Holiday City 0 t Freedom 41,118 v Montpelier -4,839 t Grand Rapids 2,531 v Pioneer 6,405 t Henry 10,911 v Stryker 28,755 t Jackson 5,145 v West Unity 6,551 t Lake 72,235 t Brady 4,441 t Liberty 56,191 t Bridgewater 2,509 t Middleton 13,979 t Center 0 t Milton 8,526 t Florence 68,781 t Montgomery 1,766 t Jefferson 2,984 t Perry 16,017 t Madison 4,110 t Perrysburg 1,058,501 t Millcreek 3,221 t Plain 60,999 t Northwest 0 t Portage 6,723 t Pulaski 58,676 t Troy 94,284 t Saint Joseph 1,457 t Washington 30,217 t Springfield 13,799 t Webster 1,131 t Superior 37,707 t Weston 1,429

Wood cty Wood County 3,265,216 Wyandot cty Wyandot County $342,005 c Bowling Green 949,881 c Upper Sandusky 67,511 c Northwood 31,375 v Carey 0 c Perrysburg 378,433 v Harpster 0 c Rossford 82,189 v Kirby 0 v Bairdstown 0 v Marseilles 0 v Bloomdale 6,055 v Nevada 9,456 v Bradner 0 v Sycamore 57,862 v Custar 0 v Wharton 0 v Cygnet 0 t Antrim 9,507 v Grand Rapids 19,661 t Crane 13,961 v Haskins 266 t Crawford 20,531 v Hoytville 0 t Eden 13,343 v Jerry City 0 t Jackson 31,392 v Luckey 12,308 t Marseilles 0 v Millbury 6,808 t Mifflin 18,674 v Milton Center 10,294 t Pitt 6 v North Baltimore 42,294 t Richland 11,477 v Pemberville 3,643 t Ridge 1,289 v Portage 0 t Salem 0 v Risingsun 0 t Sycamore 0 v Tontogany 0 t Tymochtee 75,187

Unidentified Distributions 4,284 (c)

(a) Includes county (cty), city (c), village (v) and township (t). (b) These counties did not have any distributions to report for either all or part of the calendar year. (c) Distributions of $4,284 were made by counties to unidentified jurisdictions in other counties within the State of Ohio.

Source: Reporting from county auditor's Estate Tax Settlements and compiled by the Ohio Department of Taxation.

Documents

Tax Data Series · Tax Data Series ESTATE TAX Estate Tax Distributions to all Governmental Units for Settlement Periods During Calendar Year 2004 Although the Tax Commissioner is