Tuscarawas County s PAFR

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2 Tuscarawas County s PAFR The Government Finance Officers Association of the United States and Canada (GFOA) has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Tuscarawas County, Ohio for its Popular Annual Financial Report for the fiscal year ended December 31, The Award for Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government reports. In order to receive an Award for Outstanding Achievement in Popular Annual Financial Reporting, a government unit must publish a Popular Annual Financial Report, whose contents conform to program standards of creativity, presentation, understandability and reader appeal. An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year only. We believe our current report continues to conform to the Popular Annual Financial Reporting requirements, and we are submitting it to GFOA

3 Auditor's Office Tuscarawas County MATT JUDY, Auditor 125 E. High Avenue New Philadelphia, Ohio Telephone (330) Fax: (330) June 27, 2008 Citizens of Tuscarawas County: As Chief Financial Officer for Tuscarawas County, I am pleased to present the Tuscarawas County Popular Annual Financial Report (PAFR) for the year ended December 31, The report provides a brief analysis of where County revenues come from and how those dollars are spent, as well as an overview of trends in the local economy. Above all, it is designed to present a more easily understandable financial report. The PAFR summarizes the financial activities of the primary government of Tuscarawas County (The County) and was drawn from the financial information appearing in the 2007 Comprehensive Annual Financial Report (CAFR). The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the Auditor of State of Ohio, receiving an unqualified opinion. The PAFR summarizes the financial activities of the primary government. The PAFR, however, is unaudited and is presented on a non-gaap basis. The major differences between GAAP and non-gaap reporting deals with not including component units and in the presentation of segregated funds, as well as full disclosure of all material financial and nonfinancial events in notes to the financial statements. Individuals who desire to review GAAP basis, full disclosure financial statements should refer to the County s CAFR, which is available from the County Auditor s Office. The Government Finance Officers Association of the United States and Canada (GFOA) awards a Certificate of Achievement for Excellence in Financial Reporting to governmental entities whose CAFR is easily readable, efficiently organized, and conforms to GFOA reporting standards. Such a report must satisfy both GAAP as well as applicable legal requirements. The County received this honor for its CAFR for the year ended December 31, A Certificate of Achievement is valid for a period of one year only. The County believes the current report conforms to the Certificate of Achievement Program requirements, and has submitted it to GFOA. The Tuscarawas County PAFR is presented as a means of increasing public confidence in the County s government and elected officials through easier, more user friendly financial reporting. As you review our PAFR, I invite you to share any questions, concerns, or recommendations you may have. Sincerely, MATT JUDY Tuscarawas County Auditor -1-

4 Tuscarawas County, Ohio Elected Officials December 31, 2007 Board of Commissioners Engineer (Phone ) (Phone ) Chris Abbuhl Kerry Metzger James Seldenright Joseph S. Bachman Auditor New Philadelphia Municipal Court (Phone ) (Phone ) Matt Judy Mary Wade Space Clerk of Courts Prosecuting Attorney (Phone ) (Phone ) Rockne W. Clarke Amanda Spies Coroner Recorder (Phone ) (Phone ) Dr. James G. Hubert Court of Common Pleas - General Court Room # 1 (Phone ) Lori L. Smith Sheriff (Phone ) Walt Wilson Edward E. O Farrell Court Room # 2 (Phone ) Elizabeth Lehigh Thomakos Court of Common Pleas - Probate and Juvenile Treasurer (Phone ) (Phone ) Linda A. Kate Jeffery S. Mamarella County Court - Southern District (Phone ) Brad Hillyer -2-

5 Tuscarawas County, Ohio Appointed Officials/Department Heads December 31, 2007 Official Department Phone Walt Wilson Chuck Miller Board of Elections Linda Warner Child Support Enforcement Agency Kristy Tidrick Colonial Manor Jane Clay Commissioners Clerk Elizabeth Stephenson Common Pleas Court Administrator George Reymond Community and Economic Development Kory Halter Kochera Community Corrections April Beachy Information Technology Lynn Angelozzi Department of Job & Family Services Patty Levengood Emergency Management Agency Ann Mumaw Extension Office Kathy Moreland Law Library Jimmy McDonald Map Office Natalie Lupi Mental Retardation & Developmental Disabilities Gerald Latanich Public Defender Eva Newsome Recycling & Litter Prevention Jill Lengler Regional Planning Debra Cook Veteran s Services Gene Thornton Water & Sewer

6 COUNTY HAPPENINGS The County of Tuscarawas is a political subdivision of the State of Ohio, organized in It encompasses twenty-two townships, sixteen villages and three cities. The County includes 568 square miles and has a 2000 census population of 90,914, of which 67,775 are age 18 or over. The largest city in Tuscarawas County is New Philadelphia with a total of 17,056 residents. New Philadelphia has 7,338 housing units which are 65.8 percent owner occupied. The County s second largest city, with 12,210 residents, is Dover, which has 4,996 households with 71.9 percent owner occupied. Uhrichsville is the third largest city with a population of 5,662. Uhrichsville has 2,254 households with 66.3 percent owner occupied. In 2007, the average price for a home in Tuscarawas County was $98,463.The City of Dover had 238 property transfers with the average sale price of $112,485, the City of New Philadelphia had 362 property transfers with the average sale price of $133,732 and the Uhrichsville/Dennison area had 199 property transfers with an average sale price of $48,223. The average sale price in Southern Tuscarawas County was $68,073 and in the Northern end of the County was $106,008. Residential new construction totaled $41,405,630 for Areas that accounted for this growth included the Cities of Dover ($5,178,890) and New Philadelphia ($7,775,060), the Village of Strasburg ($2,838,830), and the townships of Dover ($2,219,830), Mill ($1,854,940), Lawrence ($3,508,140), and Sugarcreek ($2,728,430). In 2007 a triennial update of property values was conducted by the County Auditor s Office. The Department of Taxation ordered the following increases: residential property 6%, agricultural property 8% and commercial property 3%. The actual increases were residential 5.5%, agriculture 7% and commercial 5%. The triennial update was conducted in-house by the Auditor s Office. Tuscarawas County continues to be a Mecca for tourists. Lodging receipts, which are used as a gauge for the number of visitors to the County, have increased an average of over 5 percent per year during each of the last ten years. The County imposed a 3 percent hotel/motel tax in In 2007, voters in two School Districts approved emergency operating levies. In November, voters of the New Philadelphia City School District approved a levy which will generate $3,000,000 annually, and in May, voters of the Strasburg-Franklin Local School District approved a levy which will generate $600,000 annually. Voters of the Dover City School District approved on March 4, 2008 an emergency operating levy which will generate $2,790,000 annually. Tuscarawas County placed the permissive sales tax on the May, 2007 Primary Ballot for renewal for a ten year period commencing January 1, The renewal passed overwhelmingly receiving over 70% of the vote. The prior sales tax was set to expire on December 31, The Permissive sales tax receipts account for approximately fifty percent of the County s General Fund revenues. -4-

7 Permissive Sales Tax Revenues Last 10 Years Dollars $9,600,000 $9,400,000 $9,200,000 $9,000,000 $8,800,000 $8,600,000 $8,400,000 $8,200,000 $8,000,000 $7,800, Year Departments benefitting from Sales Tax in 2007 REGIONAL PLANNING (0.31%) BUREAU OF INSPECTION (0.32%) ECONOMIC DEVELOPMENT (0.38%) MUNICIPAL COURT (0.52%) MAP OFFICE (0.68%) OTHER HEALTH (0.74%) EMERGENCY MANAGEMENT (0.76%) COMMUNITY CORRECTIONS (0.81%) OTHERS < $50,000 (0.92%) CORONER (0.97%) COUNTY RECORDER (1.01%) SOLDIERS RELIEF (1.09%) PROBATE COURT (1.13%) DATA PROCESSING BOARD (1.34%) COUNTY TREASURER (1.44%) PUBLIC ASSISTANCE (1.55%) COUNTY AUDITOR (1.65%) TRANSFERS (1.79%) PUBLIC DEFENDER (1.82%) COUNTY COMMISSIONERS (2.04%) JAIL OPERATIONS (12.51%) CHILD WELFARE (11.16%) VETERANS SERVICES (2.20%) AGRICULTURE (2.30%) CAPITAL PROJECTS (2.35%) SHERIFF (5.76%) CLERK OF COURTS (2.93%) MAINTENANCE (2.97%) JUVENILE COURT (5.14%) COUNTY COURT (3.58%) PROSECUTING ATTORNEY (4.05%) BOARD OF ELECTIONS (4.39%) MULTI COUNTY JUV ATT CTR (4.53%) (4.93%) COUNTY HOME (4.99%) COMMON PLEAS COURT (4.98%) -5-

8 Where do your Tax Dollars Go? Distribution of Tax Dollars Other (2.23%) Vocational Schools (4.57%) Townships (5.45%) Tuscarawas County (4.79%) MRDD (7.03%) Senior Citizens (1.52%) Health District (1.61%) Cities & Villages (6.70%) School Districts (66.08%) Real and Personal Property Taxes Distributed in 2007 Distributed To: Amount Tuscarawas County $3,258, MRDD $4,786, Senior Citizens $1,036, Health District $1,097, Cities and Villages $4,561, Other* $1,519, School Districts $44,964, Townships $3,709, Vocational Schools $3,109, Total Distributed $68,043, *Other includes various Cemeteries, Ambulance Districts, Fire Districts, Recreation Districts, Libraries and Community Mental Health -6-

9 HOW TO COMPUTE YOUR TAX BILL THIS EXAMPLE ASSUMES YOU OWN A HOME WITH FAIR MARKET VALUE OF $100,000 PROPERTY TAX COMPUTATION a) Market Value x 35% = Taxable Value b) Millage x (1 - Reduction Factor) = Effective Rate c) Taxable Value x Effective Rate = Effective Tax d) Effective Taxes x 10% Rollback = Tax Credit e) Effective Taxes x 2 ½% Reduction = Tax Credit* f) Effective Taxes - 10% and - 2 ½% Credit = Net Tax Charged g) Net Tax Due Divided By 2 (Assuming no special assessments, penalties or delinquencies) = Net Half Year Tax EXAMPLE: a) $100, x 35% (.35) $35, b) (.06952) x ( )** c) 35, x , d) 1, x 10% (.10) e) 1, x 2 ½% (.025) f) 1, , g) 1, * A law passed by Ohio Legislature in 1979, applicable to residential, and homesite on agricultural property only. ** Dover City School District, Dover Corporation (Tax Year 2007, Collected in 2008) -7-

10 Where the Money Comes From... Intergovernmental Revenues were the largest revenue, accounting for $28,067,994 or 48.6 percent of total governmental revenues. The major recipients of intergovernmental revenues were Motor Vehicle and Gas Tax, Public Assistance, and Mental Retardation and Developmental Disabilities. The County s direct charges to users of governmental services made up $5,351,859, or 9.3 percent of total governmental revenues. These charges are for fees for real estate transfers, fees associated with the collection of property taxes, fines and forfeitures related to judicial activity, road improvements for subdivisions, and licenses and permits. Property tax revenues account for $9,983,069 of the $57,768,239 total revenues for governmental activities, or 17.3 percent of total revenues. The County s sales tax is a major revenue component amounting to $9,372,726 or 16.2 percent of total revenues. The slight increase from the prior year is due to increased sales activity in the County which resulted in increased sales tax revenues received by Tuscarawas County. Governmental Fund Revenues 2006 Amount 2007 Amount Property and Other Taxes $10,101,392 $9,983,069 Sales Tax 9,291,205 9,372,726 Charges for Services 5,309,764 5,351,859 Licenses and Permits 9,972 7,967 Fines and Forfeitures 516, ,787 Intergovernmental 26,184,238 28,067,994 Interest 2,693,128 3,003,932 Rentals 87,221 85,896 Contributions and Donations 26,780 76,195 Other 1,439,481 1,270,814 $55,659,975 $57,768,239 Readers should keep in mind that this information is presented on a non-gaap basis, and those desiring to review GAAP basis reports should refer to the County s Comprehensive Annual Financial Report for

11 Where the Money Goes... The human services program accounted for $19,401,882 of the governmental fund expenditures, or 34.1 percent. Human services, which includes the department of job and family services, the child support enforcement agency, children services, the county home, and senior citizen programs, has increased expenses from 2006 to 2007 by $500,089. This increase is substantially due to increased services provided to senior citizens, which were made possible through the replacement of a.6 mill levy with a.7 mill levy. Public safety, which includes the operations of the Sheriff s Office and 911 system has decreased expenses from 2006 to 2007 by $247,736. This decrease is due to a major upgrade of equipment within the 911 system which occurred during the 2006 year. Public works expenses, which used the motor vehicle and gas tax money, has increased from 2006 to 2007 by $707,961 due to an increase in the number projects undertaken in General government - legislative and executive, accounts for $6,380,697 and represents 11.2 percent of governmental fund expenses. This includes costs associated with the general administration of County government, has increased expenses from 2006 to 2007 by $178,229. This increase is a result of a increased health insurance premiums and cost of living increases to employees. Intergovernmental, which includes funding to other governmental units, has increased expenses from 2006 to 2007 by $257,550 due to increased support of the Multi County Juvenile Attention Center and the Tuscarawas County Public Defender Amount 2007 Amount Governmental Fund Expenditures Current: General Government: Legislative and Executive $6,202,468 $6,380,697 Judicial 4,059,526 4,132,924 Public Safety 7,285,431 7,037,695 Public Works 7,139,061 7,847,022 Health 6,806,563 7,078,955 Human Services 18,901,793 19,401,882 Capital Outlay 3,849,480 1,940,957 Conservation and Recreation 435, ,145 Intergovernmental 2,250,226 2,507,776 Debt Service: Principal Retirement 81,573 50,017 Interest and Fiscal Charges 48,860 51,615 Total Expenditures $57,060,429 $56,872,685-9-

12 DEVELOPMENT & TRENDS Tourism in Tuscarawas County continues to contribute greatly to the local economy. The Convention and Visitors Bureau receives a portion of the bed tax and reinvests the funds to promote tourism in Tuscarawas County. In 2007, the Visitors Bureau collected $331,008. According to Rovelstad and Longwoods International, visitors to Tuscarawas County spent $263 million and were responsible for funding over 7,600 jobs, which is approximately 16 percent of the County s labor force. A significant growth component has been the establishment of Tuscarawas County as a retail destination for a multi-county area. Because of this sustained retail growth, Tuscarawas County s sales tax collections have grown 231 percent since its inception, while the rate of one percent has remained unchanged. Agriculture contributes nearly $76 million annually to the Tuscarawas County economy, making it one of the County s largest industries. Farms located in the County have annual average receipts of $72,315. The average farm size for the 1,060 farms located in the County is 146 acres, according to statistics from The Ohio State University Extension service. Tuscarawas County ranks 4 th in the State in cattle production, 6 th in the State for hay production and 4 th in the State for milk production. Eagle Machinery and Supply Inc, will expand their operation in the Sugarcreek area. The Company purchased 45.6 acres of land. Phase One, which is to be completed by the end of 2007, will add approximately 30,000-sq.ft and will provide corporate and engineering offices, a manufacturing building and expand their retail shipping and receiving space. A second phase is planned which will provide a facility for new product research and development. Ground breaking and construction began for the Kimble Mfg. Co. Once completed the new 127,000-sq ft. building located on 50 acres will combine the Kimble Mixer Co. and Kimble Classic Chassis in one building. The new facility will increase production capacity and product development. The cost for construction will be approximately $10 million. One hundred new jobs will be created. Construction has begun on a $4.1 million water park in the City of Uhrichsville. The park is to open in May of The new water park replaces the city s swimming pool. The park will be more than 18,000sq-ft of space which will include a water playground with swings and sliding boards in the pool plus several amenities. Twin City Hospital issue $16,775,000 in tax exempt bonds through the Tuscarawas County Commissioners. Construction began in September, on a new medical center, that will include a new emergency room facility and new in-patient rooms on the second floor. The new facility will be 41,000 sq-ft. The Tuscarawas County Port Authority issued $2.3 million in industrial development revenue bonds to renovate space for Plymouth Foam Inc. The renovation will add approximately 20,000 sq-ft to their existing location. They will increase their work force by five employees once the new construction is completed. They hope to eventually increase their work force from thirty to one hundred. -10-

13 ing and hunting (0.59%) Mining (1.17%) Government (0.61%) Construction Utilities (0.19%) (4.38%) nment (11.50%) nt (1.30%) Manufacturing (22.41%) Wholesale trade (3.62%) Retail Trade (12.93%) (0.52%) Transportation and warehousing (2.54%) Information (1.40%) insurance (2.16%) Rate of Unemployment Unemployment Rates Tuscarawas County Ohio 6.00% 5.80% 5.60% 5.40% 5.20% 5.00% 4.80% 4.60% Year Employment by Sector Tuscarawas County, Ohio State government (1.31%) Other services, except public administration (3.75%) Federal Government (0.60%) Local government (11.18%) Agriculture, forestry, fishing and hunting (0.65%) Mining (1.21%) Utilities (0.18%) Construction (4.22%) Manufacturing (22.40%) Accommodation and food services (10.06%) Arts, entertainment, and recreation (1.02%) Wholesale trade (3.90%) Health care and social assistance (12.92%) Educational services (0.49%) Administrative and waste services (3.71%) Management of companies and enterprises (0.45%) Professional and technical services (2.14%) Real estate and rental and leasing (0.89%) Finance and insurance (2.20%) Retail trade (12.81%) Transportation and warehousing (2.58%) Information (1.34%) -11-

14 POPULATION Tuscarawas County, Ohio Year Valuation Total Assessed Valuation Tuscarawas County Ohio $1,700,000,000 $1,600,000,000 $1,500,000,000 $1,400,000,000 $1,300,000,000 $1,200,000,000 $1,100,000, Collection Year Every six years, the County Auditor is required by law to reappraise all property owned within the County. In every three years between these major revaluations, the Auditor is required to update property values. The County Auditor most recently completed an update of valuation for tax year 2007 (collected in 2008). -12-

15 Tuscarawas County Auditor s Responsibilities GENERAL ACCOUNTING The County Auditor is the Chief Fiscal Officer of Tuscarawas County. It is his responsibility to account for the millions of dollars received each year and to issue warrants (checks) in payment of all County obligations, including the distribution of tax dollars to the townships, villages, cities, school districts and library systems as well as other county agencies. The Auditor s General Accounting Department is the watchdog over all county funds and maintains the official records of all receipts, disbursements and fund balances. It is the Auditor s responsibility to serve as the paymaster for all County employees. The Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines and local government funds in addition to real estate, personal property and manufactured home taxes. As Chief Fiscal Officer of the county, the Auditor is required by law to prepare the County s annual financial report. Tuscarawas County prepares a Comprehensive Annual Financial Report (CAFR). WEIGHTS AND MEASURES The Auditor is the Sealer of Weights and Measures for the entire County, thus protecting the general public from the possible loss which may occur from faulty measuring devices, such as scales and pumps. The Auditor is charged with the responsibility of insuring that all State laws relating to weights and measures are strictly enforced. Sealers perform spot-checks on prepackaged items to test the weight of the contents. The County sealers are certified by the Ohio Department of Agriculture. LICENSING The Auditor s office is the focal point in the county for issuance of licenses for dogs, kennels, vendors and cigarettes. Dog licenses comprise the largest number of licenses sold. The annual dog registration is a service designed to benefit the animal, its owner and the community. Vendor licenses authorize businesses to sell tangible property to the public and collect sales tax, a part of which is returned for use on the local level. REAL ESTATE TAXES AND RATES Under law, the County Auditor cannot raise or lower property taxes. Tax rates are determined by the budgetary requests of each governmental unit, as authorized by the vote of the people, and are computed in strict accordance with procedures required by the Division of Tax Equalization, Ohio Department of Taxation. Annually, the Auditor prepares the General Tax List. Your tax bill is based on the tax rate multiplied by your valuation on this tax list. This is your proportional share of the cost of operating your local government including schools, townships, villages and the county. Ohio law limits the amount of taxation without a vote of the people to what is known as the 10 mill limitation ($10.00 per $1,000 of assessed valuation). Any additional real estate taxes for any purpose must be voted by county residents. Your tax rate is an accumulation of all these levies and bond issues. REAL ESTATE APPRAISAL AND ASSESSMENT It is the duty of the Auditor to see that every parcel of land and the buildings thereon are fairly and uniformly appraised and assessed for tax purposes. A general reappraisal is mandated by Ohio law every six years with an update at the three year midpoint. The office maintains a detailed record of the appraisal on each parcel in the county. These records are open for public inspection. For taxation purposes, you are assessed at 35% of fair market value. PERSONAL PROPERTY TAX The County Auditor, as an agent for the Ohio Department of Taxation, is responsible for administering the Tangible Personal Property Tax laws. Generally speaking, anyone in business in Ohio is subject to tangible personal property tax on equipment, furniture, fixtures and inventory used in business. Tangible Personal Property Tax is distributed back to the local taxing districts in the same manner as real estate taxes. Personal property is assessed from tax returns which are required to be filed. The Tax Commissioner is responsible for administering the Personal Property Tax laws; the County Auditor serves as a deputy for the Tax Commissioner in this capacity. -13-

16 TUSCARAWAS COUNTY AUDITOR S OFFICE ON-LINE The Tuscarawas County Auditor s Office is open 24 hours a day, seven days a week through the County s web site located at The Auditor provides real estate related information to Realtors, appraisers, title searchers and private property owners. It s all public information; now it s just a whole lot easier to get to. Information about ownership, taxes, payment history and values is now searchable by owner name, property address or tax parcel number. The information is now updated on a daily basis, providing up-to-date data to users. The site is designed to allow Internet access of public appraisal and tax information. Attorneys, real estate brokers and private citizens can search through all properties in the county, viewing valuation data, improvements and a sketch of the property. Real estate companies find the property search to be a valuable tool for use in their business. Citizens also find it easy to inquire on the current appraised value of their property without having to make a trip to the courthouse. An entire property record card can even be printed containing all of the property characteristics. The Auditor s office cautions that the information contained on the web-site is obtained from other public records and they make no warranties as to the accuracy or completeness of it. Official documents should be used for any important decisions. MATT JUDY TUSCARAWAS COUNTY AUDITOR 125 EAST HIGH AVENUE NEW PHILADELPHIA, OH PHONE: (330) FAX: (330) AUDITOR@CO.TUSCARAWAS.OH.US

17 Tuscarawas County, Ohio Miscellaneous Information December 31, 2007 Date of Incorporation th Largest Populated County in the United States (3,141 counties in the U.S.) * County Seat: New Philadelphia, Ohio Number of County Employees 744 Area - Square Miles 555 Number of Political Subdivisions Located in the County: Municipalities and Villages 19 Townships 22 School Districts 8 Vocational School 1 Universities: Kent State University, Tuscarawas Branch Ashland College (MBA) Road Mileage: ** State Roads 186 County Roads 467 Township Roads 603 Communications: 3 Radio Stations: WTUZ-FM WJER-AM WBTC-AM 1 Daily Newspaper - Times Reporter (Circulation) 22,192 Voter Statistics, Election of November 2007: *** Number of Registered Voters 56,659 Number of Voters, Last General Election 23,971 Percentage of Registered Voters Voting 42.31% Sources: * U.S. Census Bureau, Population Estimates for 2007 ** Tuscarawas County Engineer *** Tuscarawas County Board of Elections All other information obtained from Regional Planning Commission -15-

18 Tuscarawas County, Ohio Miscellaneous Information (continued) December 31, 2007 List of Enterprise Zones in Tuscarawas County Month/Year Zone Number of Zone Name Established Number Abatements City of Dover / Dover Twp / Goshen Twp July C 3 Lawrence Township / Franklin Township / August D 9 Wayne Township June 1995 December 1997 City of New Philadelphia September C 2 Village of Port Washington / Oxford Township / Salem Township April C 0 Village of Dennison April C 1 Village of Newcomerstown April D 10 Village of Strasburg December C 1 Village of Gnadenhutten January D 2 Village of Sugarcreek January D 2 City of Uhrichsville / Village of Midvale / Mill Township / Warwick Township / Village of Tuscarawas March D Abated Abated Abated Abated Assessed Tax Assessed Tax Value Amount Value Amount Real Property $5,800,920 $255,336 $5,555,381 $277,821 Personal Property 6,170, ,018 4,129, ,222 Total $11,971,240 $649,354 $9,684,862 $547,043 Source: Community Economic Development Office -16-

19 The front cover of the Popular Annual Financial Report reflects the Tuscarawas County Courthouse and the recently constructed Courthouse of the Tuscarawas County Court - Southern District The Courthouse was built in 1882 for a contract price of $98,860. The building was 96' by 112' and consisted of 38 rooms on 3 floors and an attic. This Courthouse was originally constructed with a dome including statues of 3 women. It was called the Three Ladies of Justice and was removed for safety reasons in The heads of these ladies are on display in the Commissioners' Board room. Topping the dome today is a cupola which was lifted into place by a helicopter in Currently the Courthouse building houses the Common Pleas courtrooms and administrative offices. The ground floor houses the County's Law Library and Board of Elections. The Courthouse is on the National Register of Historic Buildings. The Courthouse houses a 1888 Seth Thomas clock with solid brass gears. It is 8' tall and has a 225 pound solid cast iron pendulum. The faces on the portions showing outside are 6' in diameter, made of glass 1" thick. The clock has to be wound once a week with the help of a small motor. The Southern District facility is a 7,000 square foot building which was completed in late The building includes a courtroom, jury room, meeting rooms for attorneys and witnesses, two holding cells for prisoners, basement storage, and expanded office space for the staff. The back cover depicts the Tuscarawas County Flag. The center of the flag is the dome of the courthouse, within an outline of the county s borders. The artwork, name line and founding date of 1808 are circled by 22 stars, one for each township. The flag was designed by Dover artist Cathy Straub. Also depicted are the three courthouses utilized since the founding of Tuscarawas County. The first courthouse was built at a cost of $1,500 and first occupied in The structure was a 30 x 40' log building which housed the jail on the first floor and county offices on the second floor. By 1818, the county had outgrown this building. The second courthouse was built for $7,468 and first occupied in The structure was renovated in 1837 following fire damage. The third courthouse build in 1882 continues to be used today. "Tuscarawas", for which the county and the river are named, is an Indian word meaning "open mouth" or "mouth of the river". The outdoor beauty and plentiful events contribute to the reasons visitors make trips and return stops each year. Ohio s heritage begins here. We would like to thank the Tuscarawas County Information Technology Department for assistance with

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