Relocation Notice: Effective March 30, 1999 any manufactured or mobile home that is moved on a public road within Ohio must have a Relocation Notice attached to the rear of the home while being moved. You can obtain a Relocation Permit from the County Auditor's Office upon showing proof that all taxes have been paid. Failure to obtain a permit is a minor misdemeanor with a fine of $100.00 to the owner and the person moving the home.
Board of Revisions: Homeowners whose taxes are based on the appraised value can appeal the value of the home to the Board of Revision of any year between January 1st - March 31st. The applications are available in our office.
Delinquent Manufactured or Mobile Home Taxes: On or before September 1st of every year a lien list of all delinquent manufactured or mobile homes will be filed in the County Recorder's Office. This list is also advertised in local newspapers.
Penalty for Failing to Register: All manufactured and mobile home owners must register their home with the County Auditor within 30 days after acquiring situs in Brown County. Failure to do so will subject the owner to a $100.00 penalty.
Transfer of Ownership: After January 1, 2000 any used or manufactured or mobile home that is sold must be conveyed through the Brown County Auditor's Office. The sale will be subject to the conveyance tax of $3.00 per $1,000 of value plus $0.50 transfer fee. After the conveyance is done in the Auditor's Office the title may be transferred by the Clerk of Courts exempt from sales tax.
Interest on Delinquent Taxes: Delinquent manufactured and mobile home taxes are now subject to interest.