Tax Data Series · Tax Data Series ESTATE TAX Estate Tax Distributions to all Govern-mental Units for Settlement Periods Dur-ing Calendar Year 2002 Although the Tax Commissioner is

Tax Data Series ESTATE TAX

Estate Tax Distributions to all Govern-mental Units for Settlement Periods Dur-ing Calendar Year 2002

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. 17 (2004) March 10, 2004

Total estate tax revenues distributed to all local entities amounted to $244.7 million in calendar year 2002. The amount remitted to the state was $114.3million in 2002. The local distributions ranged from a high of $20.7 million in the Elizabeth Township, Miami County, to a low of -$71,138 in Village of Golf Manor, Hamilton County. It should be noted thatone county (Mercer) did not submit a full year of data for this publication.

When an estate has property in more than one jurisdiction, the county that the return was filed in 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. Some counties, however, do not specifically list these jurisdictions. These entries are accounted for and labeled "unidentified" at the end of this table.

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. 17 (2004)

March 10, 2004

ESTATE TAX AMOUNTS DISTRIBUTED TO LOCAL GOVERNMENTS, CALENDAR YEAR 2002

2002 Distributions 2002 Distributions Local Government Amount Amount Local Government Amount Amount

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

Statewide Total $244,654,744 $244,654,744 Ashland cty Ashland County $559,854 c Ashland $338,450

Adams cty Adams County 141,423 v Bailey Lakes -v Cherry Fork - v Hayesville -v Manchester 4,296 v Jeromesville -v Peebles 1,732 v Loudonville 30,438 v Rome - v Mifflin -v Seamen - v Perrysville 32,869 v West Union 28,113 v Polk -v Winchester 2,111 v Savannah -t Bratton 32,481 t Clearcreek -t Brush Creek (6) t Green 1,662 t Franklin 6,205 t Hanover 6,252 t Green 867 t Jackson 7,475 t Jefferson - t Lake 25,667 t Liberty (10,901) t Mifflin -t Manchester - t Milton 19,124 t Meigs 1,885 t Mohican 5,048 t Monroe 143 t Montgomery 15,808 t Oliver 25,386 t Orange 46,648 t Scott 2,428 t Perry -t Sprigg 4,025 t Ruggles 10,885 t Tiffin 31,578 t Sullivan 1,564 t Wayne 21,130 t Troy -t Winchester 54 t Vermillon 31,569

Allen cty Allen County 1,166,858 - Ashtabula cty Ashtabula County 713,598 -c Delphos 44,262 c Ashtabula 127,937 c Lima 375,955 c Conneaut 60,885 v Beaverdam - c Geneva 89,729 v Bluffton 44,757 v Andover -v Cairo 6,284 v Geneva-on-Lake 22,708 v Elida 582 v Jefferson 16,090 v Fort Shawnee 6,029 v North Kingsville 2,717 v Harrod - v Orwell 5,825 v Lafayette 15,750 v Roaming Shores 7,573 v Spencerville (3,534) v Rock Creek 382 t Amanda 1,218 t Andover (183) t American 176,787 t Ashtabula 26,422 t Auglaize 1,672 t Austinburg 13,107 t Bath 151,216 t Cherry Valley 1,719 t Jackson 34,008 t Colebrook 1,715 t Marion 6,405 t Denmark 25,352 t Monroe 15,184 t Dorset 195 t Perry 29,029 t Geneva 17,817 t Richland 33,838 t Harpersfield 6,133 t Shawnee 218,170 t Hartsgrove 107,607 t Spencer 6,936 t Jefferson -t Sugar Creek 119 t Kingsville 15,480

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2002 Distributions 2002 Distributions

County Local Government Jurisdiction (a)

Amount Distributed

Amount Received County

Local Government Jurisdiction (a)

Amount Distributed

Amount Received

Ashtabula t Lenox $48,303 Belmont cty Belmont County $1,453,426 (con't) t Monroe 6,557 c Bellaire $228,330

t Morgan 8,790 c Martins Ferry 120,610 t New Lyme 32,744 c St. Clairsville 201,710 t Orwell 6,623 v Barnesville 86,604 t Pierpont - v Belmont 32,442 t Plymouth - v Bethesda 2,773 t Richmond 12,499 v Bridgeport 21,390 t Rome - v Brookside -t Saybrook 70,708 v Flushing -t Sheffield - v Holloway 359 t Trumbull 1,160 v Morristown 587 t Wayne 8,698 v Powhatan Point 10,932 t Williamsfield 155 v Shadyside 67,577 t Windsor 19,322 t Colerain 146,387

t Flushing -Athens cty Athens County $541,415 t Goshen 14,736

c Athens 282,843 t Kirkwood -c Nelsonville 34,475 t Mead 4,091 v Albany 25,986 t Pease 219,392 v Amesville - t Pultney 136,706 v Buchtel 1,222 t Richland 74,704 v Chauncey - t Smith 4,918 v Coolville - t Somerset -v Glouster 4,257 t Union 20,049 v Jacksonville - t Warren 10,603 v Trimble - t Washington -t Alexander 20,266 t Wayne 6,448 t Ames 1,078 t Wheeling 13,596 t Athens 94,266 t York 27,716 t Bern 780 t Canaan 15,916 Brown cty Brown County 348,611 t Carthage 6,938 v Aberdeen 2,376 t Dover 15,623 v Fayetteville 5,813 t Lee 1,495 v Georgetown 53,695 t Lodi 8,670 v Hamersville -t Rome 1,506 v Higginsport 827 t Trimble 1,643 v Mount Orab 18,843 t Troy 210 v Ripley 13,801 t Waterloo 21,478 v Russellville 15,908 t York 1,788 v Sardinia 2,515

v St. Martin -Auglaize cty Auglaize County 700,180 t Byrd 10,146

c St. Marys 61,303 t Clark 37,790 c Wapakoneta 136,457 t Eagle 3,789 v Buckland - t Franklin 473 v Cridersville 107,778 t Green 11,926 v Minster 16,166 t Huntington -v New Bremen 50,520 t Jackson 2,560 v New Knoxville 22,594 t Jefferson 13,216 v Uniopolis - t Lewis (3,868) v Waynesfield 1,225 t Perry 21,605 t Clay 16,182 t Pike 78,454 t Duchouquet 43,087 t Pleasant 44,336 t German - t Scott 7,579 t Goshen 10,234 t Sterling 3,668 t Jackson - t Union -t Logan 10,055 t Washington 16,320 t Moulton (857) t Noble 75,886 Butler cty Butler County 2,891,803 t Pusheta - c Fairfield 250,916 t Salem 1,050 c Hamilton 736,765 t St. Marys 101,707 c Middletown 318,961 t Union 26,892 c Oxford 353,523 t Washington - c Trenton 4,249 t Wayne 7,949 v Jacksonburg -

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Butler v Millville - Clark v Enon $10,155 (con't) v Monroe $271,125 (con't) v Lawrenceville -

v New Miami (1,726) v North Hampton 8,156 v Seven Mile 688 v South Charleston (1,383) v Somerville - v South Vienna 1,698 t Fairfield 168,890 v Tremont City -t Hanover 55,518 t Bethel 26,298 t Lemon - t German 83,234 t Liberty 175,003 t Green 58,871 t Madison 73,393 t Harmony 32,161 t Milford 41,707 t Mad River 104,905 t Morgan 44,436 t Madison 32,351 t Oxford 68,891 t Moorefield 180,899 t Reily 6,002 t Pike 7,509 t Ross 22,937 t Pleasant 15,345 t St. Clair 3,697 t Springfield 99,501 t Union (292) t Wayne 10,336 Clermont cty Clermont County $1,787,828 t West Chester 284,604 c Milford 181,467

v Amelia 9,872 Carroll cty Carroll County $266,574 v Batavia 2,616

v Carrollton 44,861 v Bethel 22,963 v Dellroy - v Chilo -v Leesville - v Felicity 206 v Malvern 8,569 v Moscow -v Sherrodsville - v Neville -t Augusta 989 v New Richmond 39,842 t Brown 93,014 v Newtonsville -t Center 6,134 v Owensville 818 t East 20,240 v Williamsburg 5,181 t Fox - t Batavia 75,984 t Harrison 27,852 t Franklin 22,713 t Lee - t Goshen 39,857 t Loudon 744 t Jackson 85,320 t Monroe 9,717 t Miami 452,077 t Orange 668 t Monroe 18,181 t Perry 369 t Ohio 12,214 t Rose 21,115 t Pierce 155,600 t Union 3,693 t Stonelick 58,281 t Washington - t Tate 79,023

t Union 498,090 Champaign cty Champaign County 342,590 - t Washington 1,040

c Urbana 99,823 t Wayne 6,361 v Christianburg - t Williamsburg -v Mechanicsburg -v Mutual - Cinton cty Clinton County 278,693 -v North Lewisburg 6,586 c Wilmington 119,008 v St. Paris 20,776 v Blanchester 12,982 v Woodstock - v Clarksville -t Adams 70,119 v Martinsville -t Concord 1,288 v Midland -t Goshen 15,812 v New Vienna 5,424 t Harrison 8,255 v Port William 22 t Jackson 5,676 v Sabina 235 t Johnson 1,683 t Adams 23,928 t Mad River 26,031 t Chester -t Rush 3,338 t Clark 2,618 t Salem 58,371 t Green 16,076 t Union 37,228 t Jefferson -t Urbana 55,951 t Liberty -t Wayne 12,063 t Marion -

t Richland 13,648 Clark cty Clark County 2,321,681 - t Union 18,945

c New Carlisle 58,347 t Vernon -c Springfield 1,627,495 t Washington 30,527 v Catawba 644 t Wayne 12,662 v Donnelsville - t Wilson 215

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Columbiana cty Columbiana County $1,023,859 Crawford cty Crawford County $1,017,217 c East Liverpool $243,999 c Bucyrus $338,303 c East Palestine 38,659 c Galion 243,539 c Salem 77,846 v Chatfield -v Columbiana 44,367 v Crestline 3,868 v Hanoverton - v New Washington 177,286 v Leetonia 4,078 v North Robinson -v Lisbon 42,063 v Tiro 155 v New Waterford - t Auburn -v Rogers - t Bucyrus 14,575 v Salineville 1,538 t Chatfield 9,059 v Summitville - t Cranberry -v Washingtonville - t Dallas 943 v Wellsville 465 t Holmes 31,695 t Butler 42,249 t Jackson 428 t Center 89,494 t Jefferson 1,157 t Elk Run 7,072 t Liberty 22,970 t Fairfield 5,212 t Lykens 36,724 t Franklin - t Polk 7,202 t Hanover 10,809 t Sandusky 7,952 t Knox 4,120 t Texas -t Liverpool 104,504 t Tod 69,137 t Madison 4,134 t Vernon 11,285 t Middleton 10,506 t Whetstone 34,107 t Perry 61,944 t Salem 31,769 Cuyahoga cty Cuyahoga County 33,421,071 t St. Clair 69,783 c Bay Village 2,671,328 t Unity 16,072 c Beachwood 2,726,810 t Washington 15,522 c Bedford 200,538 t Wayne 26,233 c Bedford Heights 35,495 t West 71,296 c Berea 395,515 t Yellow Creek 4,195 c Brecksville 383,155

c Broadview Heights 167,464 Coshocton cty Coshocton County 628,160 c Brook Park 156,924

c Coshocton 226,502 c Brooklyn 71,230 v Conesville - c Cleveland 4,093,880 v Nellie (498) c Cleveland Heights 939,334 v Plainfield 22,728 c East Cleveland 12,891 v Warsaw 19,554 c Euclid 964,140 v West Lafayette 66,048 c Fairview Park 589,888 t Adams 15,239 c Garfield Heights 481,121 t Bedford - c Highland Heights 62,195 t Bethlehem 102,122 c Independence 330,063 t Clark 5,963 c Lakewood 1,588,908 t Crawford - c Lyndhurst 758,375 t Franklin 85 c Maple Heights 268,162 t Jackson 14,358 c Mayfield Heights 805,956 t Jefferson 53,769 c Middleburg Heights 248,322 t Keene 3,420 c North Olmsted 658,938 t Lafayette 13,304 c North Royalton 165,269 t Linton - c Olmsted Falls 36,368 t Millcreek 850 c Parma 1,083,098 t Monroe 18,020 c Parma Heights 430,771 t New Castle 17,636 c Pepper Pike 1,670,147 t Oxford 3,864 c Richmond Heights 154,233 t Perry - c Rocky River 1,311,485 t Pike (175) c Seven Hills 247,359 t Tiverton 6,143 c Shaker Heights 1,819,039 t Tuscarawas 24 c Solon 572,040 t Virginia - c South Euclid 441,857 t Washington - c Strongsville 769,894 t White Eyes 35,170 c University Heights 442,576

c Warrensville Heights 18,610 c Westlake 821,392 v Bentleyville 12,834

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Cuyahoga v Bratenahl $94,323 Defiance v Sherwood $165 (con't) v Brooklyn Heights 9,617 (con't) t Adams 1,224

v Chagrin Falls 656,335 t Defiance 4,923 v Cuyahoga Heights 43,359 t Delaware 29,627 v Gates Mills 1,032,959 t Farmer 55,150 v Glenwillow 50,018 t Hicksville 34,105 v Highland Hills - t Highland 126,128 v Hunting Valley 1,907,108 t Mark 3,762 v Linndale - t Milford 9,009 v Mayfield 122,278 t Noble 70,356 v Moreland Hills 329,483 t Richland 17,795 v Newburgh Heights 101,414 t Tiffin 2,000 v North Randall 2,082 t Washington 2,646 v Oakwood 37,785 v Orange 86,317 Delaware cty Delaware County $1,289,696 v Valley View 17,374 c Delaware 242,002 v Walton Hills 131,512 v Ashley 13,156 v Woodmere 926 v Galena 81 t Chagrin Falls - v Ostrander -t Olmsted 268,374 v Powell 78,060

v Shawnee Hills 15,511 Darke cty Darke County $777,050 v Sunbury 8,636

c Greenville 447,683 t Berkshire 18,489 v Ansonia - t Berlin 5,224 v Arcanum 5,941 t Brown 11,100 v Castine - t Concord 214,568 v Gettysburg - t Delaware 25,928 v Gordon - t Genoa 87,819 v Hollansburg - t Harlem 17,650 v Ithaca - t Kingston 25,233 v New Madison - t Liberty 313,385 v New Weston - t Marlboro 6,368 v North Star 15,411 t Orange 37,727 v Osgood - t Oxford 945 v Palestine - t Porter 34,775 v Pitsburg - t Radnor 36,346 v Rossburg - t Scioto 22,554 v Union City - t Thompson 85 v Versailles 33,207 t Trenton 16,476 v Wayne Lakes - t Troy 60,900 v Yorkshire -t Adams - Erie cty Erie County 1,215,975 t Allen - c Huron 114,981 t Brown 9,330 c Sandusky 219,212 t Butler 3,857 c Vermilion 189,345 t Franklin 8,954 v Bay View -t Greenville 60,195 v Berlin Heights 22,163 t Harrison 13,711 v Castalia 4,571 t Jackson 5,614 v Kelleys Island 18,568 t Liberty 4,023 v Milan 3,057 t Mississinawa - t Berlin 72,215 t Monroe 41,006 t Florence 347 t Neave 7,003 t Groton 31,655 t Patterson 19,884 t Huron 41,060 t Richland 30,213 t Margaretta 125,558 t Twin 10,283 t Milan 42,356 t Van Buren 16,882 t Oxford 7,518 t Wabash - t Perkins 243,190 t Washington 59,499 t Vermilion 133,822 t Wayne 2,328 t York (5,109) Fairfield cty Fairfield County 1,339,582

c Lancaster 401,129 Defiance cty Defiance County 588,059 c Pickerington 57,936

c Defiance 192,562 v Amanda (967) v Hicksville 26,654 v Baltimore 35,006 v Ney 15,776 v Bremen 17,836

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Fairfield v Carroll - Franklin v Valleyview $9,346 (con't) v Lithopolis - (con't) t Blendon 61,140

v Millersport $4,936 t Brown 14,137 v Pleasantville - t Clinton 26,497 v Rushville 29,292 t Franklin 68,208 v Stoutsville - t Hamilton 11,015 v Sugar Grove - t Jackson 15,800 v Thurston - t Jefferson 188,119 v West Rushville - t Madison 75,687 t Amanda 48,358 t Mifflin 37,261 t Berne (23,502) t Norwich 18,182 t Bloom 54,161 t Perry 2,956 t Clearcreek 305 t Plain 64,451 t Greenfield 72,199 t Pleasant 27,525 t Hocking 129,659 t Prairie 217,049 t Liberty 29,657 t Sharon 40,826 t Madison 2,341 t Truro 5,332 t Pleasant 176,601 t Washington 26,007 t Richland 27,247 t Rushcreek (746) Fulton cty Fulton County $1,225,587 t Violet 185,755 c Wauseon 109,329 t Walnut 45,244 v Archbold 463,099

v Delta 30,063 Fayette cty Fayette County $614,777 v Fayette (4)

c Washington 184,331 v Lyons 10,463 v Bloomingburg - v Metamora 46,669 v Jeffersonville 2,099 v Swanton 149,871 v Milledgeville - t Amboy 36,012 v Octa - t Chesterfield 18,418 t Concord 3,254 t Clinton 47,878 t Green - t Dover 10,594 t Jasper 11,993 t Franklin 76,855 t Jefferson 102,001 t Fulton 4,611 t Madison 9,915 t German 13,443 t Marion 33,185 t Gorham 98,608 t Paint 146,905 t Pike 7,509 t Perry 62,537 t Royalton 40,458 t Union 37,851 t Swancreek 51,693 t Wayne 28,319 t York 2,120

Franklin cty Franklin County 17,156,057 Gallia cty Gallia County 113,431 c Bexley 649,065 c Gallipolis 37,731 c Columbus 8,064,819 v Centerville -c Dublin 703,931 v Cheshire -c Gahanna 274,294 v Crown City -c Grandview Heights 329,629 v Rio Grande -c Grove City 112,793 v Vinton -c Hilliard 143,927 t Addison 10,466 c Reynoldsburg 230,625 t Cheshire 7,350 c Upper Arlington 4,553,415 t Clay 146 c Westerville 433,130 t Gallipolis 16,460 c Whitehall 53,743 t Green 3,342 c Worthington 328,004 t Greenfield 153 v Brice - t Guyan -v Canal Winchester 136,132 t Harrison -v Groveport 5,755 t Huntington -v Harrisburg - t Morgan 3,803 v Lockbourne - t Ohio -v Marble Cliff 24,164 t Perry 601 v Minerva Park 25,765 t Racoon 2,930 v New Albany 20,473 t Springfield 27,644 v New Rome - t Walnut -v Obetz 12,238 v Riverlea 71,066 v Urbancrest 6

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Geauga cty Geauga County $3,807,515 Guernsey t Knox -v Aquilla - (con't) t Liberty $199 v Burton $15,123 t Londonberry 2,526 v Chardon 65,954 t Madison -v Middlefield 85,458 t Millwood 487 v South Russell 1,042,660 t Monroe 5,060 t Auburn 23,129 t Oxford -t Bainbridge 613,162 t Richland 851 t Burton 39,727 t Spencer 5,660 t Chardon (12,650) t Valley -t Chester 533,401 t Washington -t Claridon 26,684 t Westland 58,950 t Hambden 69,967 t Wheeling 806 t Huntsburg 34,952 t Wills 1,084 t Middlefield 69,972 t Montville 100,793 Hamilton cty Hamilton County $42,393,676 t Munson 401,774 c Blue Ash 269,241 t Newbury 87,575 c Cheviot 103,825 t Parkman 11,645 c Cincinnati 20,428,084 t Russell 443,052 c Deer Park 354,108 t Thompson 1,292 c Forest Park 178,753 t Troy 23,633 c Harrison 40,426

c Indian Hill 5,912,941 Greene cty Greene County 5,946,663 - c Loveland 183,154

c Beavercreek 674,114 c Madeira 451,562 c Bellbrook 27,995 c Montgomery 270,154 c Fairborn 299,797 c Mount Healthy 155,008 c Xenia 254,109 c Norwood 293,622 v Bowersville - c North College Hill 93,939 v Cedarville 66,786 c Reading 257,342 v Clifton 43,325 c Sharonville 309,305 v Jamestown 20,463 c Silverton 23,375 v Spring Valley - c Springdale 476,434 v Yellow Springs 329,375 c St. Bernard 240,709 t Bath 29,804 c Wyoming 515,743 t Beavercreek 3,765,391 v Addyston 3,248 t Ceasarscreek 8,284 v Amberley 232,402 t Cedarville 29,324 v Arlington Heights -t Jefferson 16,669 v Cleves -t Miami 60,227 v Elmwood Place 420 t New Jasper 27,982 v Evendale 137,693 t Ross 50,137 v Fairfax -t Silvercreek 26,135 v Glendale 104,667 t Spring Valley 33,092 v Golf Manor (71,138) t Sugarcreek 124,095 v Greenhills 123,505 t Xenia 23,392 v Lincoln Heights 2,229

v Lockland 20,043 Guernsey cty Guernsey County 380,255 v Mariemont 165,116

c Cambridge 142,689 v Newtown 7,440 v Byesville 21,220 v North Bend 76,116 v Cumberland - v Terrace Park 518,343 v Fairview - v Woodlawn 75,092 v Kimbolton - t Anderson 2,155,519 v Lore City - t Colerain 744,465 v Old Washington - t Columbia 785,667 v Pleasant City - t Crosby 17,556 v Quaker City - t Delhi 1,143,359 v Salesville 41 t Green 1,371,415 v Senecaville - t Harrison 57,819 t Adams - t Miami 135,735 t Cambridge 95,052 t Springfield 1,583,548 t Center 49,773 t Sycamore 2,276,617 t Jackson 349 t Symmes 133,804 t Jefferson - t Whitewater 11,777

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Hancock cty Hancock County $1,377,087 Harrison v Scio $9,955 c Findlay $904,620 (con't) t Archer -v Arcadia - t Athens 1,333 v Arlington 10,376 t Cadiz -v Benton Ridge (169) t Franklin -v Jenera - t Freeport -v McComb 12,122 t German 24,062 v Mount Blanchard 919 t Green (353) v Mount Cory - t Monroe 5,066 v Rawson 3,621 t Moorefield 5,434 v Van Buren - t North 194 v Vanlue 5,192 t Nottingham 443 t Allen - t Rumley 28,205 t Amanda 8,736 t Short Creek 14,121 t Biglick 29,359 t Stock 8,183 t Blanchard 22,542 t Washington -t Cass 2,568 t Delaware 5,101 Henry cty Henry County $408,271 t Eagle 7,131 c Napoleon 125,652 t Jackson 8,359 v Deshler 24,049 t Liberty 42,639 v Florida -t Madison 4,625 v Hamler -t Marion 122,140 v Holgate 1,124 t Orange 21,568 v Liberty Center 1,003 t Pleasant 1,484 v Malinta -t Portage 23,433 v McClure -t Union 11,204 v New Bavaria -t VanBuren 6,104 t Bartlow 33,137 t Washington 11,358 t Damascas 5,392

t Flatrock 47,374 Hardin cty Hardin County 311,789 t Freedom 4,907

c Kenton 69,242 t Harrison 27,962 v Ada 8,973 t Liberty 10,440 v Alger - t Marion 27,274 v Dunkirk - t Monroe 57,813 v Forest 254 t Napoleon 5,463 v McGuffey 491 t Pleasant 27,711 v Mount Victory - t Richfield 12,708 v Patterson - t Ridgeville 1,931 v Ridgeway - t Washington 8,545 t Blanchard 3,161 t Buck 141 Highland cty Highland County 248,274 t Cessna 968 c Greenfield 162,842 t Dudley 12,290 c Hillsboro 46,775 t Goshen 15,319 v Highland -t Hale 1,559 v Leesburg -t Jackson 87,595 v Lynchburg 206 t Liberty - v Mowrystown -t Lynn 1,307 v Sinking Spring -t Marion 15,406 t Brushcreek 36 t McDonald 4,975 t Clay 3,518 t Pleasant 72,802 t Concord -t Roundhead 10,535 t Dodson 355 t Taylor Creek 1,318 t Fairfield 32,204 t Washington 7,009 t Hamer 1,595

t Jackson 13,854 Harrison cty Harrison County 248,700 t Liberty 9,370

v Bowerston 4,585 t Madison 2,070 v Cadiz 140,783 t Marshall 1,099 v Deersville - t New Market 2,749 v Freeport 3,309 t Paint (37,912) v Harrisville 112 t Penn 16,891 v Hopedale 3,769 t Salem 2,092 v Jewett 3,701 t Union 9,829 v New Athens - t Washington 36

t Whiteoak 7,800

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Hocking cty Hocking County $392,042 Jackson cty Jackson County $221,256 c Logan $156,027 c Jackson $144,493 v Laurelville 13,741 c Wellston 56,292 v Murray City - v Coalton -t Benton 802 v Oak Hill 793 t Falls 31,637 t Bloomfield (43) t Good Hope - t Coal 63 t Green 6,205 t Franklin 16,541 t Laurel 1,144 t Hamilton -t Marion 20,713 t Jackson 587 t Perry 133,546 t Jefferson 3,616 t Salt Creek 1,380 t Liberty -t Starr 1,778 t Lick -t Ward 7,365 t Madison -t Washington 23,249 t Milton -

t Scioto 471 Holmes cty Holmes County 606,470 t Washington -

v Glenmont -v Holmesville - Jefferson cty Jefferson County 1,095,218 v Killbuck 8,480 c Steubenville 919,525 v Millersburg 67,558 c Toronto 42,276 v Nashville 9,030 v Adena 59 t Berlin 8,175 v Amsterdam -t Clark 39,746 v Bergholz -t Hardy 42,385 v Bloomingdale 50 t Killbuck 3,695 v Dillonvale -t Knox 6,889 v Empire (15,509) t Mechanic (4) v Irondale 3,714 t Monroe 1,483 v Mingo Junction 3,757 t Paint 181,678 v Mount Pleasant -t Prairie 3,234 v New Alexandria -t Richland 6,442 v Rayland (426) t Ripley 4,023 v Richmond 539 t Saltcreek 106 v Smithfield 520 t Walnut Creek 213,927 v Stratton -t Washington 823 v Tiltonsville 3,239

v Wintersville 43,271 Huron cty Huron County 575,110 v Yorkville 9,774

c Bellevue 82,198 t Brush Creek -c Norwalk 240,864 t Cross Creek 3,236 c Willard 76,175 t Island Creek 7,477 v Greenwich 503 t Knox 4,675 v Monroeville 7,318 t Mount Pleasant 587 v New London 47,573 t Ross -v North Fairfield - t Salem 14,577 v Wakeman 4,868 t Saline -t Bronson 17,476 t Smithfield 492 t Clarksfield 1,501 t Springfield -t Fairfield 950 t Steubenville 20,949 t Fitchville - t Warren 3,582 t Greenfield - t Wayne 24,923 t Greenwich 1,090 t Wells 5,880 t Hartland 6,542 t Lyme 36,314 Knox cty Knox County 446,967 t New Haven 4,030 c Mount Vernon 204,719 t New London 14,194 v Centerburg 4,215 t Norwalk 33,015 v Danville 14,656 t Norwich - v Fredericktown 31,091 t Peru - v Gambier 218 t Richmond - v Gann -t Ridgefield 18,674 v Martinsburg -t Ripley - t Berlin -t Sherman - t Brown 32,381 t Townsend 305 t Butler 17,419 t Wakeman 24,548 t Clay 1,208

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2002 Distributions 2002 Distributions

County Local Government Jurisdiction (a)

Amount Distributed

Amount Received County

Local Government Jurisdiction (a)

Amount Distributed

Amount Received

Knox t Clinton $23,097 Licking cty Licking County $2,442,669 (con't) t College - c Heath $25,980

t Harrison - c Newark 535,553 t Hilliar 4,901 c Pataskala 75,681 t Howard 34,031 v Alexandria 4,540 t Jackson 11,620 v Buckeye Lake 8,225 t Jefferson 73 v Granville 277,607 t Liberty 4,768 v Gratiot -t Middlebury 17,016 v Hanover -t Milford 4,227 v Hartford 20,000 t Miller 820 v Hebron 12,845 t Monroe 493 v Johnstown 445,860 t Morgan - v Kirkersville 1,657 t Morris 20,051 v St. Louisville -t Pike 8,330 v Utica 925 t Pleasant 2,437 t Bennington 4,566 t Union 11,448 t Bowling Green 63,532 t Wayne 16,068 t Burlington 3,099

t Eden 2,625 Lake cty Lake County $6,348,138 t Etna 14,236

c Eastlake 71,961 t Fallsbury -c Kirtland 112,020 t Franklin 1,002 c Mentor 874,692 t Granville 27,072 c Mentor-on-Lake 16,779 t Hanover 61,403 c Painesville 196,757 t Harrison 20,947 c Wickliffe 120,158 t Hartford 23,966 c Willoughby 302,968 t Hopewell 7,398 c Willoughby Hills 107,488 t Jersey 2,897 c Willowick 281,965 t Liberty -v Fairport Harbor 30,664 t Licking 86,594 v Grand River - t Madison 7,526 v Kirtland Hills 2,408,612 t Mary Ann 5,026 v Lakeline - t McKean -v Madison 7,611 t Monroe 392,554 v North Perry 7,315 t Newark 88,459 v Perry 425 t Newton 21,474 v Timberlake 21,259 t Perry 4,880 v Waite Hill 785,763 t St. Albans 152,076 t Concord 365,709 t Union 29,428 t Leroy 46,508 t Washington -t Madison 145,837 t Painesville 329,438 Logan cty Logan County 539,725 t Perry 86,549 c Bellefontaine 113,193

v Belle Center 1,388 Lawrence cty Lawrence County 306,081 v DeGraff 2,696

c Ironton 175,540 v Huntsville -v Athalia 219 v Lakeview (11,304) v Chesapeake 247 v Quincy -v Coal Grove (2,351) v Rushsylvania -v Hanging Rock - v Russells Point 8,843 v Proctorville - v Valley Hi -v South Point 34,055 v West Liberty 46,207 t Aid - v West Mansfield -t Decatur - v Zanesfield -t Elizabeth 1,059 t Bloomfield 29,311 t Fayette 58,852 t Bokescreek 10,873 t Hamilton - t Harrison 15,674 t Lawrence 3,458 t Jefferson 2,353 t Mason - t Lake 25,649 t Perry - t Liberty 20,891 t Rome 26,845 t McArthur 2,926 t Symmes - t Miami 11,730 t Union 6,887 t Monroe 13,889 t Upper (6) t Perry 22,743 t Washington - t Pleasant 8,587 t Windsor 513 t Richland 28,667

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Logan t Rushcreek $18,696 Madison cty Madison County $352,232 (con't) t Stokes 148,386 c London $100,979

t Union - v Midway -t Washington 9,569 v Mount Sterling 4,971 t Zane 12,617 v Plain City 19,315

v South Solon -Lorain cty Lorain County $3,453,880 v Jefferson 80,431

c Amherst 135,219 t Canaan 37,335 c Avon 85,161 t Darby 2,770 c Avon Lake 161,808 t Deer Creek 3,704 c Elyria 688,555 t Fairfield 1,460 c Lorain 707,370 t Jefferson 16,004 c North Ridgeville 156,425 t Monroe 15,651 c Oberlin 369,953 t Oak Run (2,067) c Sheffield Lake 27,496 t Paint -v Grafton 27,310 t Pike -v Kipton - t Pleasant 34,317 v LaGrange - t Range 12,680 v Rochester - t Somerford 37,745 v Sheffield 13,527 t Stokes 10,568 v South Amherst 22,871 t Union 4,976 v Wellington 41,222 t Amherst 37,977 Mahoning cty Mahoning County 5,910,882 t Brighton 2,199 c Campbell 13,211 t Brownhelm 1,353 c Canfield 170,736 t Camden - c Struthers 66,651 t Carlisle 344,572 c Youngstown 752,878 t Columbia 42,123 v Beloit -t Eaton 129,447 v Craig Beach 1,655 t Elyria 46,668 v Lowellville (148) t Grafton 29,893 v New Middletown 20,415 t Henrietta 1,778 v Poland 2,270 t Huntington 54,392 v Sebring 232,783 t LaGrange 41,804 t Austintown 313,204 t New Russia 57,654 t Beaver 156,483 t Penfield 71 t Berlin 18,859 t Pittsfield 36,269 t Boardman 3,473,424 t Rochester 7,521 t Canfield 150,950 t Sheffield 166 t Coitsville -t Wellington 81,091 t Ellsworth 8,817

t Goshen -Lucas cty Lucas County 7,718,958 t Green 11,509

c Maumee 411,369 t Jackson 6,934 c Oregon 228,558 t Milton 33,502 c Sylvania 594,024 t Poland 453,104 c Toledo 5,107,614 t Smith 4,588 v Berkey - t Springfield 15,560 v Harbor View -v Holland 9,340 Marion (b) cty Marion County 675,261 v Ottawa Hills 242,875 c Marion 310,099 v Waterville 34,020 v Caledonia -v Whitehouse 33,420 v Green Camp (288) t Harding - v LaRue -t Jerusalem - v Morral -t Monclova 60,910 v New Bloomington -t Providence 12,431 v Prospect -t Richfield 8,166 v Waldo -t Spencer 1,008 t Big Island 9,984 t Springfield 446,814 t Bowling Green 2,314 t Swanton 6,077 t Claridon 15,631 t Sylvania 485,795 t Grand -t Washington 3,481 t Grand Prarie 29,146 t Waterville 64,667 t Green Camp 18,891

t Marion 196,680 t Montgomery 9,260 t Pleasant 81,004

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Marion t Prospect $206 Mercer (b) t Center $630 (con't) t Richland 1,436 (con't) t Dublin 2,077

t Salt Rock 6,567 t Franklin 24,291 t Scott 17,288 t Gibson -t Tully 746 t Granville -t Waldo 1,244 t Hopewell 1,248

t Jefferson 54,699 Medina cty Medina County $1,790,228 t Liberty 3,250

c Brunswick 41,623 t Marion -c Medina 355,423 t Recovery 179 c Wadsworth 314,106 t Union -v Chippewa-Lake - t Washington 10,418 v Gloria Glens Park -v Lodi 26,928 Miami cty Miami County $22,785,493 v Seville 1,590 c Piqua 379,627 v Spencer - c Tipp City 210,536 v Westfield Center 1,137 c Troy 566,479 t Brunswick Hills 4,940 v Bradford 9,904 t Chatham 33,687 v Casstown -t Granger 3,014 v Covington 65,293 t Guilford 135,328 v Fletcher 14,483 t Harrisville 44,711 v Laura -t Hinckley 39,879 v Ludlow Falls -t Homer - v Pleasant Hill 5,424 t LaFayette 21,470 v Potsdam -t Litchfield 33,654 v West Milton 1,423 t Liverpool 62,497 t Bethel 92,243 t Medina 220,172 t Brown -t Montville 44,807 t Concord 124,082 t Sharon 55,807 t Elizabeth 20,735,193 t Spencer 15,593 t Lostcreek 7,437 t Wadsworth 57,323 t Monroe 116,640 t Westfield 289,912 t Newberry 14,190 t York 31,891 t Newton 47,824

t Springcreek 15,196 Meigs cty Meigs County 91,852 t Staunton 36,734

v Middleport 12,907 t Union 48,249 v Pomeroy 30,036 t Washington 11,895 v Racine 2,578 v Rutland - Monroe cty Monroe County 83,545 v Syracuse 2,252 v Antioch -t Bedford 11,811 v Beallsville 444 t Chester 9,876 v Clarington -t Columbia 2,317 v Graysville -t Lebanon 2,563 v Jerusalem -t Letart - v Lewisville -t Olive 1,608 v Miltonsburg -t Orange 3,294 v Stafford -t Rutland 12,575 v Wilson -t Salem 173 v Woodsfield 10,372 t Salisbury 1,776 t Adams -t Scipio 542 t Benton 524 t Sutton 422 t Bethel 526

t Center (133) Mercer (b) cty Mercer County 464,764 t Franklin -

c Celina 108,173 t Green 5,569 v Burkettsville - t Jackson -v Chickasaw - t Lee 26,486 v Coldwater 44,274 t Malaga 27,951 v Fort Recovery 23,993 t Ohio -v Mendon - t Perry -v Montezuma - t Salem -v Rockford 6,789 t Seneca 6,654 v St. Henry 182,791 t Summit -t Blackcreek 1,392 t Sunbury -t Butler 6,096 t Switzerland 5,151

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Monroe t Washington - Morrow t Congress $18,474 (con't) t Wayne - (con't) t Franklin 2

t Gilead 12,783 Montgomery cty Montgomery County $14,047,736 t Harmony 307

c Centerville $1,096,231 t Lincoln 4,303 c Dayton 704,967 t North Bloomfield 3,845 c Englewood 427,873 t Perry (66) c Huber Heights 193,215 t Peru -c Kettering 2,285,721 t South Bloomfield 17,009 c Miamisburg 190,252 t Troy 573 c Moraine 9,811 t Washington 1,932 c Oakwood 5,655,005 t Westfield 27,678 c Riverside 183,130 c Trotwood 355,334 Muskingum cty Muskingum County $572,971 c Union 4,330 c Zanesville 221,382 c Vandalia 207,433 v Adamsville -c West Carrollton 74,298 v Dresden 9,559 v Brookville 224,656 v Frazeysburg 1,744 v Clayton 455,671 v Fultonham -v Farmersville - v New Concord 9,850 v Germantown 66,705 v Norwich -v New Lebanon 13,777 v Philo 15,318 v Phillipsburg - v South Zanesville -t Butler 108,825 t Adams 145 t Clay 55,181 t Blue Rock 2,536 t German 2,418 t Brush Creek (2,419) t Harrison 575,898 t Cass 13,085 t Jackson - t Clay 49 t Jefferson 10,534 t Falls 192,226 t Miami 289,698 t Harrison -t Perry 38,058 t Highland -t Washington 983,331 t Hopewell 11,765

t Jackson -Morgan cty Morgan County 107,978 t Jefferson -

v Chesterhill - t Licking 40,360 v Malta - t Madison -v McConnelsville 61,968 t Meigs 2,372 v Stockport 12,711 t Monroe -t Bloom 3,313 t Muskingum 12,021 t Bristol - t Newton (29,680) t Center - t Perry 53,332 t Deerfield - t Rich Hill 2,696 t Homer 6,576 t Salem 9,758 t Malta 12,711 t Salt Creek (297) t Manchester 1,949 t Springfield 3,633 t Marion 310 t Union 4,938 t Meigsville - t Washington 1,515 t Morgan - t Wayne 206 t Penn 6,061 t Union - Noble cty Noble County 74,632 t Windsor 2,378 v Batesville -t York - v Belle Valley -

v Caldwell -Morrow cty Morrow County 174,345 v Dexter City -

v Cardington 789 v Sarahsville 940 v Chesterville 28,742 v Summerfield -v Edison 9,052 t Beaver -v Fulton - t Brookfield -v Marengo - t Buffalo 44 v Mount Gilead 35,145 t Center 46,057 v Sparta - t Elk -t Bennington 5,438 t Enoch -t Canaan 1,872 t Jackson 464 t Cardington 976 t Jefferson -t Chester 7,924 t Marion -

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Noble t Noble $1,503 Perry t Bearfield $8,154 (con't) t Olive 23,687 (con't) t Clayton 39

t Seneca - t Coal -t Sharon 486 t Harrison 6,145 t Stock - t Hopewell -t Wayne 6,108 t Jackson 11,608

t Madison -Ottawa cty Ottawa County $912,677 t Monday Creek 18,596

c Port Clinton 85,788 t Monroe 1,176 v Clay Center - t Pike 7,007 v Elmore 14,518 t Pleasant 310 v Genoa 72,051 t Reading 84,885 v Marblehead 15,507 t Salt Lick -v Oak Harbor 26,112 t Thorn 539 v Put-in-Bay -v Rocky Ridge - Pickaway cty Pickaway County $501,110 t Allen 54,682 c Circleville 293,162 t Bay 13,287 v Ashville 385 t Benton 43,204 v Commercial Point -t Carroll 5,780 v Darbyville (354) t Catawaba Island 134,921 v New Holland 2,103 t Clay 161,175 v Orient -t Danbury 109,753 v South Bloomfield -t Erie 28,940 v Tarlton 12 t Harris 36,731 v Williamsport -t Portage 11,987 t Circleville 36,485 t Put-in-Bay 27,413 t Darby 47,409 t Salem 75,624 t Deercreek 7,211

t Harrison 3,058 Paulding cty Paulding County 257,466 t Jackson 3,706

v Antwerp 22,225 t Madison 20,429 v Broughton - t Monroe 12,466 v Cecil 1,310 t Muhlenberg 1,452 v Grover Hill 171 t Perry 890 v Haviland 2,616 t Pickaway 9,551 v Latty 6,744 t Saltcreek 36,377 v Melrose - t Scioto 35,211 v Oakwood 16,175 t Walnut 1,083 v Paulding 22,179 t Washington 10,840 v Payne 31,593 t Wayne 2,671 t Auglaize -t Benton 21,801 Pike cty Pike County 211,032 t Blue Creek 50,189 c Waverly 71,476 t Brown 6,023 v Beaver -t Carryall 11,997 v Piketon 984 t Crane 5,577 t Beaver 703 t Emerald 26,011 t Benton -t Harrison 16,139 t Camp Creek -t Jackson 5,603 t Jackson 1,732 t Latty 3,505 t Marion 47,622 t Paulding 218 t Mifflin -t Washington 17,757 t Newton 4,561

t Pebble 12,798 Perry cty Perry County 228,825 t Pee Pee 60,814

c New Lexington 84,898 t Perry -v Corning 2,207 t Scioto 5,554 v Crooksville - t Seal 127 v Glenford - t Sunfish -v Hemlock - t Union -v Junction City 10 v New Straitsville 1,592 Portage cty Portage County 2,921,051 v Rendville - c Aurora 589,005 v Roseville - c Kent 849,558 v Shawnee - c Ravenna 100,421 v Somerset 1,384 c Streetsboro 36,400 v Thornville 3,661 v Brady Lake 5,258

-15-



Portage v Garrettsville $68,920 Putnam t Greensburg $15,976 (con't) v Hiram - (con't) t Jackson 11,476

v Mantua 205 t Jennings 3,397 v Sugar Bush Knolls 222,996 t Liberty 18,121 v Windham - t Monroe 20,914 t Atwater 73 t Monterey 9,962 t Brimfield 61,065 t Ottawa 60,399 t Charlestown - t Palmer 2,101 t Deerfield 4,699 t Perry 14,233 t Edinburg 18,144 t Pleasant 6,827 t Franklin 488,759 t Riley 36,334 t Freedom 31,511 t Sugar Creek 20,393 t Hiram 8,629 t Union 3,864 t Mantua 35,213 t VanBuren 3,525 t Nelson 12,601 t Palmyra 6,257 Richland cty Richland County $1,159,029 t Paris 512 c Mansfield 705,101 t Randolph 10,981 c Shelby 106,210 t Ravenna 41,243 v Bellville 67,022 t Rootstown 200,581 v Butler 1,739 t Shalersville 3,534 v Lexington 10,937 t Suffield 26,862 v Lucas 21,000 t Windham 78,926 v Ontario 46,663

v Plymouth -Preble cty Preble County $609,422 v Shiloh -

c Eaton 173,069 t Bloominggrove -v Camden - t Butler 35,881 v College Corner - t Cass -v Eldorado 1,980 t Franklin 27,638 v Gratis - t Jackson 19,897 v Lewisburg 15,758 t Jefferson 3,125 v New Paris 10,017 t Madison 39,196 v Verona 17,482 t Mifflin 12,022 v West Alexandria 5,099 t Monroe 10,804 v West Elkton - t Perry -v West Manchester - t Plymouth 4,020 t Dixon 1,250 t Sandusky 143 t Gasper 17,893 t Sharon 12,300 t Gratis 47,360 t Springfield 886 t Harrison 46,413 t Troy -t Isreal 37,610 t Washington 4,929 t Jackson 10,795 t Weller 11,045 t Jefferson 29,620 t Worthington (402) t Lanier 158,555 t Monroe 3,819 Ross cty Ross County 632,332 t Somers 28,618 c Chillicothe 305,752 t Twin (1,288) v Adelphi 5,914 t Washington 26,787 v Bainbridge 11,584

v Clarksburg 233 Putnam cty Putnam County 408,277 v Frankfort 9,908

v Belmore - v Kingston 321 v Cloverdale 2,671 v South Salem -v Columbus Grove 7,979 t Buckskin 119,305 v Continental 6,224 t Colerain 2,331 v DuPont - t Concord 30,587 v Fort Jennings 3,501 t Deerfield -v Gilboa - t Franklin 10,165 v Glandorf - t Green 18,200 v Kalida - t Harrison 6,834 v Leipsic 76,656 t Huntington 263 v Miller City - t Jefferson 646 v Ottawa 18,768 t Liberty 7,178 v Ottoville 15,519 t Paint -v Pandora 51,171 t Paxton -v West Leipsic - t Scioto 16,853 t Blanchard 9,305 t Springfield 7,232

t Twin 72,567 t Union 11,789

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Sandusky cty Sandusky County $538,169 Seneca t Thompson $11,249 c Clyde $40,917 (con't) t Venice 2,734 c Fremont 117,690 v Burgoon - Shelby cty Shelby County $763,823 v Gibsonburg 36,711 c Sidney 156,932 v Helena - v Anna 15,110 v Lindsey 326 v Botkins 2,356 v Woodville 38,532 v Fort Loramie 108 t Ballville 33,148 v Jackson Center 15,666 t Green Creek 24,392 v Kettlersville -t Jackson 357 v Lockington -t Madison 5,331 v Port Jefferson -t Rice 11,978 v Russia 14,264 t Riley 16,174 t Clinton 274,703 t Sandusky 100,427 t Cynthian 6,366 t Scott 13,147 t Dinsmore 80,194 t Townsend 20,824 t Franklin 27,464 t Washington 31,085 t Green 152 t Woodville 1,273 t Jackson 26,604 t York 31,660 t Loramie 28,128

t McLean 63,554 Scioto cty Scioto County 389,017 t Orange 5,448

c Portsmouth 185,367 t Perry 2,876 v New Boston 16,262 t Salem 6,240 v Otway - t Turtle Creek 23,649 v Rarden - t Van Buren 11,863 v South Webster - t Washington 2,572 t Bloom (394) t Brushcreek 13,696 Stark cty Stark County 6,373,176 t Clay - c Alliance 409,525 t Green 38,227 c Canton 575,583 t Harrison 526 c Louisville 112,556 t Jefferson - c Massillon 153,515 t Madison 11,149 c North Canton 1,166,086 t Morgan - v Beach City -t Nile (789) v Brewster 3,048 t Porter 69,956 v Canal Fulton 12,437 t Rarden - v East Canton 3,124 t Rush (6) v East Sparta 29,880 t Union 3,249 v Hartville 122,809 t Valley - v Hills & Dales (43,614) t Vernon - v Limaville -t Washington 54,313 v Magnolia 7,485

v Meyers Lake -Seneca cty Seneca County 963,113 v Minerva 128,259

c Fostoria 111,106 v Navarre 26,732 c Tiffin 424,085 v Waynesburg -v Attica 8,472 v Wilmot -v Bettsville - t Bethlehem 7,671 v Bloomville 25,355 t Canton 63,065 v Green Springs 24,247 t Jackson 1,959,528 v New Riegel - t Lake 99,522 v Republic 841 t Lawrence 150,459 t Adams 59,411 t Lexington 39,445 t Big Spring 3,758 t Marlboro 48,995 t Bloom 11,606 t Nimishillen 24,165 t Clinton 225,932 t Osanburg 31,685 t Eden 6,536 t Paris 1,954 t Hopewell 57,332 t Perry 157,032 t Jackson 3,614 t Pike 21,414 t Liberty 33,209 t Plain 834,076 t Loudon 28,896 t Sandy -t Pleasant 10,101 t Sugarcreek 53,436 t Reed 2,999 t Tuscarawas 143,130 t Scipio 41 t Washington 53,285 t Seneca 159

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Summit cty Summit County $10,264,359 Trumbull t Warren $47,812 c Akron $3,874,506 (con't) t Weathersfield 64,904 c Barberton 332,782 c Cuyahoga Falls 700,617 Tuscarawas cty Tuscarawas County $1,250,307 c Fairlawn 387,600 c Dover 333,539 c Green 137,079 c New Philadelphia 100,181 c Hudson 2,180,384 c Uhrichsville 28,451 c Macedonia 42,862 v Baltic -c Munroe Falls 83,131 v Barnhill -c Norton 275,463 v Bolivar 44,699 c Stow 267,490 v Dennison 6,194 c Tallmadge 248,700 v Gnadenhutten -c Twinsburg 96,126 v Midvale -v Boston Heights - v Mineral City -v Clinton 30,763 v Newcomerstown 67,722 v Lakemore 14,975 v Parral -v Mogadore 38,714 v Port Washington -v Northfield 2,678 v Roswell -v Peninsula 55,081 v Stone Creek 6,194 v Reminderville 18,140 v Strasburg 44 v Richfield 175,801 v Sugarcreek 42,040 v Silver Lake 139,477 v Tuscarawas 5,232 t Bath 304,763 v Zoar -t Boston 125 t Auburn 19,045 t Copley 194,550 t Bucks (1,508) t Coventry 144,311 t Clay 2,025 t Franklin 54,304 t Dover 2,795 t Northfield Center 7,086 t Fairfield (245) t Richfield 109,186 t Franklin 8,675 t Sagamore Hills 222,327 t Goshen 22,065 t Springfield 115,187 t Jefferson 6,036 t Twinsburg 19,730 t Lawrence 1,792

t Mill 162,387 Trumbull cty Trumbull County 4,687,489 t Oxford 370

c Cortland 54,996 t Perry 2,069 c Girard 509,061 t Rush -c Hubbard 126,400 t Salem 2,178 c Niles 120,959 t Sandy 372,210 c Warren 419,419 t Sugarcreek 7,839 v Lordstown 54,537 t Union -v McDonald 743 t Warren -v Newton Falls 20,383 t Warwick -v Orangeville - t Washington 0 v West Farmington - t Wayne 5,553 v Yankee Lake - t York -t Bazetta 12,062 t Bloomfield 14,658 Union cty Union County 538,527 t Braceville 35,989 c Marysville 205,819 t Bristol 11,842 v Magnetic Springs -t Brookfield 136,114 v Milford Center 1,359 t Champion 58,102 v Richwood 8,132 t Farmington 73,492 v Unionville Center -t Fowler 9,490 t Allen 12,560 t Greene 596 t Clairbourne 6,545 t Gustavus 11,639 t Darby 429 t Hartford - t Dover 17,004 t Howland 293,758 t Jackson -t Hubbard 147,908 t Jerome 201,144 t Johnston - t Leesburg -t Kinsman 3,741 t Liberty 2,772 t Liberty 2,280,682 t Millcreek 59,838 t Mecca 133,871 t Paris 15,906 t Mesopotamia 3,651 t Taylor 1,010 t Newton 16,327 t Union 20,600 t Southington 19,478 t Washington 6,621 t Vernon 1,480 t York 15,488 t Vienna 2,665

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Van Wert cty Van Wert County $646,377 Washington cty Washington County $786,939 c Van Wert $217,441 c Belpre $18,333 v Convoy 12,446 c Marietta 433,589 v Elgin - v Beverly 21,449 v Middle Point 40 v Lowell 2,842 v Ohio City - v Lower Salem 6,208 v Scott - v Macksburg -v Venedocia - v Matamoras 49,515 v Willshire 256 t Adams 4,297 v Wren - t Aurelius -t Harrison 58,902 t Barlow 2 t Hoaglin 5,775 t Belpre 73,831 t Jackson 10,147 t Decatur 409 t Jennings 5,069 t Dunham 13,034 t Liberty 25,435 t Fairfield -t Pleasant 102,548 t Fearing 22,999 t Ridge 55,076 t Grandview 12,345 t Tully 36,157 t Independence -t Union 34,536 t Lawrence 1,542 t Washington 16,242 t Liberty 738 t Willshire 10,747 t Ludlow -t York 32,956 t Marietta 66,704

t Muskingum 20,853 Vinton cty Vinton County 53,838 t Newport -

v Hamden 2,459 t Palmer -v McArthur 12,256 t Salem 21,424 v Wilkesville - t Warren 2,697 v Zaleski - t Waterford 4,045 t Brown 14,004 t Watertown 7,109 t Clinton - t Wesley -t Eagle -t Elk - Wayne cty Wayne County 4,165,367 t Harrison 20,391 c Orrville 183,813 t Jackson 2,596 c Rittman 54,507 t Knox - c Wooster 1,182,647 t Madison - v Apple Creek 23,235 t Richland 2,140 v Burbank -t Swan 120 v Congress -t Vinton - v Creston -t Wilkesville - v Dalton 51,474

v Doylestown 875 Warren cty Warren County 1,473,205 v Fredericksburg 75,043

c Franklin 44,137 v Marshallville 24,422 c Lebanon 65,647 v Mount Eaton -c Mason 521,630 v Shreve 6,837 c Springboro 72,278 v Smithville 2,743 v Butlerville - v West Salem 1,476 v Carlisle 1,236 t Baughman 1,757,587 v Corwin 90 t Canaan 212,110 v Harveysburg - t Chester 34,899 v Maineville 3,114 t Chippewa 9,961 v Morrow 14,800 t Clinton 2,007 v Pleasant Plain - t Congress 39,667 v South Lebanon 574 t East Union 32,657 v Waynesville 15,567 t Franklin 67,921 t Clear Creek 14,721 t Green 6,105 t Deerfield 105,008 t Milton 34,966 t Franklin 13,550 t Paint -t Hamilton 124,186 t Plain 94,256 t Harlan 53,502 t Salt Creek 15,936 t Massie 43,398 t Sugar Creek 14,922 t Salem 28 t Wayne 215,204 t Turtlecreek 329,553 t Wooster 19,509 t Union 8,547 t Washington 14,046 t Wayne 7,030

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Williams cty Williams County $695,478 Wood v Walbridge -c Bryan $372,876 (con't) v Wayne $2,514 v Alvordton 6 v Weston -v Blakeslee - v West Millgrove 888 v Edgerton 13,216 t Bloom 32,190 v Edon 5,600 t Center 22,567 v Holiday City - t Freedom 51,213 v Montpelier 65,261 t Grand Rapids 1,066 v Pioneer 8,634 t Henry 26,010 v Stryker - t Jackson 6,476 v West Unity 19,517 t Lake 69,335 t Brady 5,253 t Liberty 2,730 t Bridgewater 7,780 t Middleton 101,375 t Center 37,316 t Milton 8,559 t Florence 2,313 t Montgomery 2,027 t Jefferson - 16,376 t Perry 37,909 t Madison - 38,391 t Perrysburg 882,986 t Mill Creek - 3,922 t Plain 18,886 t Northwest - 5,756 t Portage 27,702 t Pulaski - 43,093 t Troy 62,807 t Saint Joseph - 7,492 t Washington 1,317 t Springfield - 7,549 t Webster 5,930 t Superior - 36,690 t Weston 3,668

Wood cty Wood County 2,607,719 Wyandot cty Wyandot County $290,906 c Bowling Green 384,095 c Upper Sandusky 103,350 c Northwood 98,999 v Carey 816 c Perrysburg 563,940 v Harpster -c Rossford 23,572 v Kirby -v Bairdstown - v Marseilles -v Bloomdale 11,241 v Nevada -v Bradner - v Sycamore 1,509 v Custar - v Wharton 697 v Cygnet 136 t Antrim 30,411 v Grand Rapids 7,320 t Crane 34,660 v Haskins - t Crawford (8,860) v Hoytville 2,572 t Eden 12,007 v Jerry City - t Jackson 3,143 v Luckey 6,970 t Marseilles 1,234 v Millbury 21,298 t Mifflin 14,507 v Milton Center - t Pitt 1,709 v North Baltimore 31,213 t Richland 938 v Pemberville 6,982 t Ridge 40,851 v Portage - t Salem 6,636 v Risingsun 7,220 t Sycamore 38,085 v Tontogany 45,011 t Tymochtee 12,746

Unidentified Distributions 66,256 (c)

(a) Includes county (cty), city (c), village (v) and township (t).

(b) Mercer county did not submit a full year of data.

(c) Distributions of $66,256 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 Govern-mental Units for Settlement Periods Dur-ing Calendar Year 2002 Although the Tax Commissioner is