For the Year Ended December 31, 2007 Patrick W. Dropsey, Auditor

Richland County, Ohio Popular Annual Financial Report

About the cover

Ohio State Reformatory Constructed from 1886 to 1910 this Romanesque castle-like prison was designed as a reformatory for young offenders. The prison was abandoned in 1990, and the original cell-blocks and administration area remain intact. (pictured below) The buildings and grounds of the Reformatory have been used in various movies and television shows including “The Shawshank Redemption” “Tango and Cash” and “Air Force One”. The Mansfield Reformatory Preservation Society is currently working to restore portions of the Reformatory and offers tours of the guard towers and of the cell blocks during the summer and fall.

This report was assembled by the Richland County Auditor’s office. Special Thanks to the Mansfield Richland County Convention and Visitors Bureau for providing the cover photographs.

Table of Contents

Richland County MapAuditor's Report to Citizens 1Richland County Government Organizational Chart 2County Overview 3Local Economy and Major County Initiatives 4-5Financial Position 6-7Revenues 8Tax Revenues 9Expenditures 10Expenditures by Department 11Tax Distribution to Schools 12Tax Distribution to Cities and Villages 13Capital Assets 14Outstanding Debt 15Elected Officials 16

This Report has been prepared within Richland County in the interest of an informed citizenry.

Mansfield

Monroe Twp

Cass Twp

Jefferson Twp

Butler Twp

Troy Twp

Weller Twp

Mifflin Twp

Worthington Twp

Washington Twp

Jackson Twp

Perry Twp

Plymouth Twp

Sharon Twp

Springfield Twp

Franklin Twp

Ontario

Blooming Grove Twp

Shelby

Lexington

Sandusky TwpMadison Twp

Bellville

Crestline

Plymouth

Butler

Shiloh

Lucas

Galion

RICHLAND COUNTY, OHIO

1

PATRICK W. DROPSEY RICHLAND COUNTY AUDITOR 50 PARK AVENUE EAST, MANSFIELD, OHIO 44902 TELEPHONE 419-774-5501

Citizens of Richland County: I am pleased to present, as Chief Financial Officer for Richland County, the Popular Annual Financial Report, (PAFR) for the fiscal year ended December 31, 2007. This report provides a brief analysis of where the County revenues come from and where those dollars are spent, and an overview of local economic trends. Above all, it is designed to present an easily understandable financial report. The information in this report is taken from the Richland County Comprehensive Annual Financial Report (CAFR). The CAFR is a detailed account of the County's financial statement, notes, schedules, and statistical tables, encompassing over 200 pages. The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by the State Auditor's Office, receiving an unqualified opinion. An unqualified opinion is given when an auditor can state that the financial statements are accurately and fairly presented. The CAFR is available in the Richland County Auditor’s Office for review or on our web-site at www.richlandcountyauditor.org under the financial reports tab. To obtain a copy of the CAFR, please call (419) 774-5545. This is Richland County's eleventh PAFR, and is formulated as an easy-to-read version of the County's Comprehensive Annual Financial Report (CAFR) that is published on a yearly basis. The PAFR is unaudited and presented on a GAAP basis. This is a summarized report that presents selected financial and statistical information for primary government activities. It does not include business-type and component unit information. Thank you for your interest in Richland County Government and how it functions. Please feel free call the Richland County Auditor’s Office with questions, comments or suggestions concerning this report.

Sincerely,

Patrick W. Dropsey

Richland County Auditor

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Profile of the County Richland County was organized into a separate political entity in 1813. It encompasses nineteen townships, six villages, with Lexington being the largest, the City of Shelby, a small portion of the City of Crestline, the City of Ontario, and the City of Mansfield, which is the County seat. The County has an area of 449 square miles and has a population of 127,101, according to an estimate by the United States Census Bureau. A three-member Board of Commissioners, thirteen other elected officials and various department heads govern the County. Elected officials and department heads manage the internal operations of their respective divisions. The chief administrator of the County is the Board of Commissioners which authorizes expenditures and serves as the budget and taxing authority and contracting body for County services. The County Auditor is fiscal officer, assessor of real and personal property, administrator of the data processing center and sealer of weights and measures. The Auditor is also responsible for maintenance of financial records, establishment of subdivision tax rates, calculation of the tax list, and distribution of the revenues generated from the tax list. The County Treasurer is custodian of all County funds and is responsible for the investment of those funds. The Treasurer also collects all revenues generated from the Auditor's tax list. Those remaining elected officials include the Clerk of Courts, Coroner, Engineer, Prosecuting Attorney, Recorder, Sheriff, two Common Pleas Court Judges, a Juvenile Judge, a Domestic Relations Judge, and Probate Judge. Richland County employs over 1,000 people who provide various services to benefit its citizens. These services include welfare and social services, justice system services, sewer services, road and bridge services, support services, police protection and other miscellaneous County services. The County's reporting entity has been defined in accordance with principles established by the Governmental Accounting Standards Board (GASB) Statement 14, "The Financial Reporting Entity." The reporting entity is comprised of the primary government and its component units. The primary government consists of all funds, departments, agencies, institutions, commissions, and organizations that are not legally separate from the County. For Richland County, the primary government includes the Children Services Board, the Board of Mental Retardation and Developmental Disabilities (MRDD), the Alcohol, Drug and Mental Health Board, the Job and Family Services Department, the Richland County Emergency Management Agency, and all departments and activities that are directly operated by the elected County officials. Component units are legally separate organizations that are fiscally dependent on the County or for which the County is financially accountable. Richland Newhope Industries, Inc. is a not-for-profit corporation subsidized by the County. It has been included as a discretely presented component unit of the County in this report because, in the opinion of the County, it would be misleading if its operations were excluded.

4

Local Economy The County is located in north central Ohio, approximately halfway between the cities of Columbus and Cleveland. This centralized location has been a key factor in the County’s growth and economic development. The economy is broad –based with no single industry dominating it. The County’s largest employers include MedCentral Health Systems, General Motors, Richland County and Gorman-Rupp. The chart below shows the proportionate number of employees in the various industries (excluding government), as reported by the Ohio Department of Development for 2006 (the latest information available).

Business Sectors

Services 34%

Health Care 13%

Finance, insurance and real estate 3%

Construction 4%Other 4%

Retail and trade 17%

Manufacturing 25%

Despite the diversity of the business sectors, the County has an unemployment rate of 6.5 percent, slightly higher than the state average of 5.6 percent. Although the unemployment rate is higher than the state average, the Gorman-Rupp Company and Stoneridge Incorporated are expanding current operations in Richland County and Startek is moving operations to Richland County.

Unemployment Rates

4.6% 4.2%4.9%

3.7%4.8% 5.0%

5.7% 5.5% 5.5% 5.6%

6.0%5.0% 5.2%

6.7% 7.2% 7.2%6.5% 6.1% 6.5%6.5%

0.0%1.0%2.0%3.0%4.0%5.0%6.0%7.0%8.0%

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

State of Ohio Richland County

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Long-Term Financial Planning Richland County has an ongoing one and three quarter percent permissive sales tax of which the initial one percent and two-thirds of the additional three quarter percent benefits the County’s General Fund. The other one-third of the additional three quarter percent is shared by the County’s cities, villages and townships to be used for road improvements. During 2007 the County continued construction on a new County Jail that is scheduled to be operational summer 2008. This jail will combine both Richland County and the City of Mansfield’s jail facilities into one structure. The consolidation will allow both entities to lower their costs and to more efficiently operate their correctional operations. Major Initiatives During 2007 the County continued construction on a $21.4 million correctional facility to house both Richland County and City of Mansfield prisoners. The 266 bed facility which is 110 beds larger than the current County jail is scheduled for completion in spring of 2008, and will be operational by fall of 2008. The facility will be staffed by 46 correctional officers, which will include two dozen new positions. The City of Mansfield will lease 80 beds and pay the County for housing and medical costs of their inmates. The County will act as the central booking agent for both County and City prisoners and the City will provide ambulatory services for the facility. The Richland County Children Services department completed a $2.7 million building expansion to their location on Scholl Road. The expansion added 13,733 square feet for conference rooms, cubicles and a secure parking lot area to the current building. This increase is necessary to provide offices for the current 101 employees and allow room for the agency to grow even more in the future. The Richland County One-Stop Employment and Training Center continues to offer free employment services for businesses and job seekers. Employers can use the Training Center to seek out available applicants, while job seekers can use the facility for help with resume writing and locating available job opportunities. The Training Center also features a resource room furnished with seven computer stations, one of which offers software for people with physical and visual impairments. During 2007, the Training Center has been offering extended hours to better serve Richland County residents, as well as job fairs to help users find employment. The County has been working with the Richland County Foreclosure Prevention Committee to create ways to reduce the growing number of home foreclosures in the County. Home foreclosures have increased at a record pace over the last five years. The Committee is working to educate borrowers through the loan process to ensure they do not get a mortgage they can not afford. The Committee is also working to create a mediation process between lenders and borrowers to resolve foreclosure cases without the borrower losing their home.

6

County’s Financial Position The Statement of net assets, traditionally known by many as the balance sheet, is designed to provide a picture of the major components of the primary government’s financial position at the end of the year. This report contains only information related to the County’s governmental activities. Governmental activities are defined as activities financed through taxes, intergovernmental revenues, and other nonexchange revenues. Please refer to the County’s 2007 CAFR for information on business-type activities and component units. ASSETS provide financial benefits to the County.

Cash and investments consist of physical cash, and investments held by the County Treasurer or in outside banks accounts. Receivables represent the amounts that are owed to the County and are expected to paid over the course of the next twelve months. Capital assets represents land, buildings and improvements, roads, bridges, equipment and construction in progress, and are shown as net of accumulated depreciation. Other assets consist of materials and supplies inventory and prepaid items.

LIABILITIES place a financial burden on the County.

Accrued wages and benefits are those payments the County owes to employees for salaries, and associated benefits. Payables consist of payments owed to companies and individuals that provide services or goods to the County. Due to other funds and governments primarily consist of amounts owed to other funds or entities of the County from property taxes. This amount also includes monies owed to other governments for goods and services provided by them to the County. Notes, bonds, leases payable and compensated absences are amounts owed for debt issuance and compensated absences. Deferred Revenues consists of property taxes levied to finance 2008 operations and grant monies received before eligibility requirements have been met.

2007 2006AssetsCash and investments 56,695,280$ 59,334,988$ Receivables 46,982,717 48,218,935Capital assets 107,480,315 91,817,960Other Assets 1,309,794 974,784

Total Assets 212,468,106 200,346,667LiabilitiesAccrued wages and benefits 2,535,733 1,844,639Payables 8,312,679 7,221,717Due to other funds and governments 2,761,979 2,235,288Notes, bonds, leases payable

and compensated absences 47,620,140 39,699,282Deferred Revenues 17,932,689 17,463,933

Total Liabilities 79,163,220 68,464,859Net AssetsInvested in Capital Assets, Net of Related Debt 71,869,375 71,081,463Restricted 54,185,667 51,860,465Unrestricted 7,249,844 8,939,880

Total Net Assets 133,304,886$ 131,881,808$

Net AssetsGovernmental Activities

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County’s Financial Position

Amount in Millions

0.010.020.030.040.050.060.070.080.0

2000 2001 2002 2003 2004 2005 2006 2007Invested in Capital Assets Restricted Unrestricted

Net assets are the difference between assets and liabilities, and if reviewed over time can be used as an indicator of the County’s financial position. Net assets are broken down into three major categories invested in capital assets, restricted and unrestricted net assets. The chart above represents the amount of net assets for each category for the last eight years. Invested in capital assets, net of related debt this portion of net assets shows the amount invested in capital assets less accumulated depreciation and outstanding balance of any debt used for the construction or acquisition of the assets. Restricted net assets this portion of net assets that have legal restrictions on how these resources may be used. Unrestricted net assets this is the remaining portion of net assets that can be used to meet the County’s ongoing obligation to citizens, employees and creditors.

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Revenues Revenues are monies the County receives from a variety of sources to pay for the services it provides. The revenues presented here are reported as governmental activities in the 2007 CAFR’s government-wide statement of activities. The table summarizes revenues by source, and increases (decreases) in relation to the prior year.

Revenues – Governmental Activities $106,894,074

Property taxes , 17.3%

Charges for services, 12.5%

Investment earnings, 2.5%

Operating grants, 45.9% Capital grants, 2.4%

Sales taxes , 13.5%

Other , 5.9%

2007 2006

Revenues Actual Actual

Property taxes $19,088,719 $18,934,144 0.8 %Sales taxes 14,645,715 14,773,166 (0.9)Charges for services 11,580,716 13,728,167 (15.6)Investment earnings 3,631,802 2,717,954 33.6Operating grants 49,283,941 50,293,069 (2.0)Capital grants 2,074,036 2,598,739 (20.2)Other 6,589,145 6,460,928 2.0

$106,894,074 $109,506,167

% Changefrom 2006

During 2007 the County’s revenues decreased by $2.6 million or 2.4% from 2006. The largest portion of this reduction was a $2.2 million reduction in charges for services. A major factor affecting this reduction is the slumping real estate market and the fees associated with real estate transfers. Additional reductions in capital and operating grants revenues were partially offset by an increase in earnings from the County’s investments.

9

Taxes During 2007, the General Fund and County agencies received $33.7 million in tax revenues. The chart below shows the distribution of property and sales taxes to the various County agencies. Only the General Fund receives sales tax. Real property, tangible personal property and public utility tax revenues account for $19 million or 17.3% of total revenues for governmental activities. Sales tax revenues account for 14.7 million or 13.7% of total revenues for governmental activities.

Other, 2.4%

MR&DD Board, 26.6%

General Fund Property Tax, 13.6%

General Fund Sales Tax, 43.4%

Mental Health Board, 5.0%

Children Services, 9.1%

Real Estate taxes help finance cities, villages or townships, public libraries, health department, and various County services. Below is and example of how taxes are taxes are distributed, if a home or business with an appraised value of $100,000, is located in the City of Mansfield and Mansfield City School District.

TAX RECIPIENT HOME BUSINESS

Mansfield City Schools $1,330.77 $1,894.48Board of MR&DD 99.39 183.35City of Mansfield 109.31 121.45County General Fund 63.00 70.00Children's Services 35.58 62.03Mansfield / Richland County Library 56.24 68.24Mansfield Ontario Richland Co. Health Dept. 42.42 48.57Mental Health Board 20.49 33.74Dayspring County Home 11.25 13.66Mansfield Township 4.10 4.55Total $1,772.54 $2,500.07

REAL ESTATE TAXES ON A $100,000OWNER-OCCUPIED HOME OR A BUSINESS

City of Mansfield / Mansfield School District

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Expenses Expenses are the amounts the County spent to provide services to citizens. The expenses presented here are reported as governmental activities in the 2007 CAFR’s government-wide statement of activities. The table summarizes revenues by source, and shows the increases (decreases) in relation to the prior year.

Expenses – Governmental Activities $105,890,752

Legislative and Executive, 10.6%Judicial, 7.2%

Public Safety, 14.1%

Public Works, 6.6%

Health, 30.1%Interest , 1.7%

Other , 1.5%

Human Services, 28.2%

2007 2006Expenses Actual Actual

Legislative and Executive $11,194,300 $15,242,597 (26.6) %Judicial 7,573,605 8,953,907 (15.4)Public Safety 14,938,094 11,079,086 34.8Public Works 7,016,519 3,109,338 125.7Health 31,847,521 27,825,703 14.5Interest 1,826,922 1,782,185 2.5Human Services 29,884,718 30,916,888 (3.3)Other 1,609,073 1,596,775 0.8

$105,890,752 $100,506,479

% Changefrom 2006

During 2007, the County’s expenses increased by $5.3 million from 2006. The majority of this change was due to the County increasing their capital assets threshold for reporting from $500 to $5,000, and various other adjustments to capital assets, and assets were restated as of January 1, 2007. This restatement of capital assets caused changes to expenses for 2006. Other changes in expenses are as follows. Public Safety expenses increased by $3.8 million due to construction expenses for the County’s new jail. Public Works expenses increased by $3.9 million due to increases in purchases of equipment and construction costs for various projects.

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Spending by Department

This information was taken from the statements of revenues, expenditures, and changes in fund balance for the governmental funds as presented in the County’s 2007 CAFR. The previous page showed how monies were spent by functional area. However, County government is organized into individual offices, agencies, boards and commissions. The chart below shows expenses incurred by each County unit for 2007.

$260,957$287,528$297,762$354,382$404,752$448,967$458,894$478,240$578,127$579,015$655,464

$1,341,467$1,359,632$1,420,359$1,501,718$1,554,773$1,594,183$1,716,283

$2,232,869$2,715,348

$3,238,675$3,622,440

$5,367,900$7,624,659

$8,208,015$10,056,774

$11,225,583$16,330,700

$19,814,115$25,013,585

Probate CourtCommon Pleas Court

CoronerRegional Planning

Auto TitleRecorder

Dog WardenVeterans Services

TreasurerClerk of Courts

Board of ElectionsProsecuting AttorneyEmergency Services

Public DefenderDayspring

Justice ProgramsBuilding Maintenance

**Other CourtsAuditor

Child Support Enforcement***Other Agencies

Juvenile Justice ProgramsDebt Service

EngineerBoard of Commissioners

Children's ServicesMental Health Board

Job & Family ServicesMR&DD Board

*Sheriff

* Sheriff includes sheriff’s department activities, jail construction, and jail activities. ** Other Courts includes probate, domestic courts, law library, and court information technology. *** Other Agencies includes purchasing, risk management, parks, health department, and building codes.

Tax Distribution to School Districts

General Personal Trailer Schools Property Tax Property Tax Tax TOTALSClear Fork 4,334,859 235,513 32,575 4,602,947Crestview 2,329,457 85,787 9,556 2,424,800Lexington 9,542,259 496,183 7,736 10,046,178Lucas 2,007,530 39,265 997 2,047,792Madison 10,779,367 2,453,005 58,435 13,290,807Mansfield 16,527,049 2,339,886 41,488 18,908,423Ontario 10,610,697 2,724,875 14,994 13,350,566Plymouth 1,380,353 26,040 14,419 1,420,812Shelby 5,556,804 1,174,486 12,997 6,744,287Pioneer CTC 2,420,478 481,368 4,418 2,906,264

75,742,876

General Personal TrailerSchools Property Tax Property Tax Tax TOTALSAshland City 6,928 60 0 6,988Buckeye Central 3,579 188 321 4,088Crestline City 436,828 289,729 263 726,820Galion City 175,856 2,565 141 178,562Loudonville Perrysville 196,962 4,511 0 201,473Northmor 101,664 1,218 68 102,950South Central 40,754 1,351 146 42,251Ashland Co West Holmes JVS 17,409 460 0 17,869EHOVE JVSD 3,590 142 13 3,745Knox County JVSD 495,336 31,631 3,484 530,451

1,815,197

School Districts Primarily Located within Richland County

Clear Fork 6.02% Crestview 3.20% Lexington 13.26% Lucas 2.70% Madison 17.55%Mansfield 24.96% Ontario 17.63% Plymouth 1.88% Shelby 8.90% Pioneer 3.84%

Schools Districts Partly located in Richland County

Ashland City 0.38% Buckeye Central 0.23% Crestline City 40.04%Galion City 9.84% Loundonville Perrysville 11.10% Northmor 5.67%South Central 2.33% Ashland West Holmes 0.98% EHOVE JVSD 0.21%Knox Co JVSD 29.22%

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Tax Distribution to Cities and Villages

General Personal Permissive IncomeCigarette Inheritance Property Property MVL Trailer Sales Tax Local

CORPORATIONS Tax Tax Tax Tax Tax Tax Tax Govt. TOTALSBellville Corp. 186 0 270,837 17,934 16,417 171 31,367 36,642 373,554Butler Corp. 56 0 31,575 1,745 8,033 46 20,891 30,535 92,881Lexington Corp. 111 49,569 653,568 61,331 42,773 0 60,248 61,070 928,670Lucas Corp. 19 30,316 13,901 224 6,259 4 13,364 30,535 94,622Mansfield City 1,477 901,346 2,156,281 264,779 423,128 4,891 964,553 2,307,687 7,024,142Ontario City 334 31,931 441,557 121,613 59,767 29 182,957 61,070 899,258Plymouth Corp. 19 0 106,687 2,289 6,954 509 23,898 30,535 170,891Shelby City 295 251,897 757,994 119,126 73,402 2,590 137,690 251,137 1,594,131Shiloh Corp. 56 0 28,205 1,040 5,878 196 13,971 30,535 79,881TOTALS 2,553 1,265,059 4,460,605 590,081 642,611 8,436 1,448,939 2,839,746 11,258,030

Cigarette Tax- On an annual basis, businesses in the County purchase a license, either as a vendor or as a wholesaler, to sell tobacco products.

Inheritance Tax- In accordance with the laws of the State of Ohio, this is a tax paid by an individual'sestate upon filing of the prescribed probate forms.

General Property Tax- Revenues collected from the property owners of Class I property (residential and agricultural), Class II property (Industrial/Commercial) and Public Utilities.

Personal Property Tax- Revenues collected from the business owners in the County on inventory, equipment, furniture and fixtures values.

M.V.L. Tax- Revenues received from the State of Ohio for taxes paid on motor vehiclelicenses sold in the County.

Manufactured Home- Revenues collected from the owners of manufactured homes.Permissive Sales Tax- Revenues received from the State of Ohio on taxable items sold within Richland County.Income Tax Local Govt.- Revenues distributed by the State of Ohio from the State's General Fund.

Bellville Corp. 3.32% Butler Corp. 0.83% Lexington Corp. 8.25%Lucas Corp. 0.84% Mansfield City 62.39% Ontario City 7.99%Plymouth Corp. 1.52% Shelby City 14.16% Shiloh Corp. 0.72%

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Summary of Capital Assets

Capital Assets are defined as Property & Equipment owned by the Countyand purchased by each department as needed. This summary is the total dollar amount of assets (net of depreciation) held by the county as of December 31, 2007.

Balance 01/01/07 91,817,960Purchased 18,880,333Disposed 3,217,978Balance 12/31/07 107,480,315

LAND $2,560,652 - the amount shown is the total amount of land purchased and ownedby the County.

LAND IMPROVEMENTS $295,403 - represents the amount of money spent on clearingand improving the land so it can be used for its intended use.

BUILDINGS $23,975,695 - represents amount of the cost of the buildings purchased orthe cost of the building construction.

CONSTRUCTION IN PROGRESS - $20,560,455 the amount of incomplete constructionprojects. This can include such as new roads, bridges, buildings and building renovations.

INFRASTRUCTURE $53,562,121 - includes the cost of roads and the county bridgesincluding those on State Routes within the County.

MACHINERY & EQUIPMENT $6,525,989 - includes the cost of all machinery, vehicles,office furniture, business machines, etc. that each department maintains and isresponsible for.

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Outstanding Debt

Balance as of Balance as of1/1/2007 Additions Reductions 12/31/2007

General Obligation Bonds 7,902,702 8,744,994 3,340,632 13,307,064

Special Assessment Bonds 7,890,847 0 884,903 7,005,944

Long Term Notes 9,435,650 6,013,180 9,435,650 6,013,180

Short Term Notes 9,117,359 21,316,691 15,352,359 15,081,691

Capital Leases 1,704,930 210,490 20,068 1,895,352

Total 34,346,558 36,074,865 29,013,544 43,303,231

Debt StructureGENERAL OBLIGATION BONDS - are debts that will be repaid from rental charges by County Departments who occupy the facilities and from tax revenues.SPECIAL ASSESSMENT BONDS - are debts that will be repaid from the proceeds of special assessments levied against benifited property owners.LONG-TERM NOTES - these notes are bond anticipation notes that will mature in more than one year.SHORT-TERM NOTES - these notes are bond anticipation notes that will mature within one year.CAPITAL LEASES - are leases for capital assets where the County retains ownership of the asset at lease end.

0.02.04.06.08.0

10.012.014.016.0

Debt by Category ($ in millions)

General Obligation Bonds Special Assessment BondsLong Term Notes Short Term NotesCapital Leases

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Elected Officials Address Phone Number (419)

Board of CommissionersGary Utt 50 Park Avenue East 774-5550Edward Olson Mansfield, Ohio 44902Timothy Wert

Treasurer 50 Park Avenue East 774-5622Bart Hamilton Mansfield, Ohio 44902

Recorder 50 Park Avenue East 774-5599Sarah Davis Mansfield, Ohio 44902

Clerk of Courts 50 Park Avenue East 774-5549Linda Frary Mansfield, Ohio 44902

Coroner 597 Park Avenue East 774-5868Dr. Stewart Ryckman M.D. Mansfield, Ohio 44905

Engineer 77 N Mulberry Street 774-5591Thomas Beck Mansfield, Ohio 44902

Prosecutor 38 South Park Street 774-5676James Mayer, Jr. Mansfield, Ohio 44902

Sheriff 597 Park Avenue East 774-5881J. Steven Sheldon Mansfield, Ohio 44905

Court of Common Pleas #1 50 Park Avenue East 774-5567Judge James DeWeese Mansfield, Ohio 44902

Court of Common Pleas #2 50 Park Avenue East 774-5570Judge James Henson Mansfield, Ohio 44902

Probate Court 50 Park Avenue East 774-5583Judge Philip Alan B. Mayer Mansfield, Ohio 44902

Domestic Relations Court 50 Park Avenue East 774-5573Judge Robert Konstam Mansfield, Ohio 44902

Juvenile Court 411 South Diamond Street 774-5578Judge Ron Spon Mansfield, Ohio 44902

Auditor 50 Park Avenue East 774-5501Patrick W. Dropsey Mansfield, Ohio 44902

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Additional copies of thisreport may be obtained bycontacting:

The Richland County Auditor's OfficeAttn: Andrew L McGinty50 Park Avenue EastMansfield, Ohio 44902(419) 774-5545Also available online atwww.richlandcountyauditor.org

This report was reproduced and assembled by theRichland County Auditor's Office

Patrick W. DropseyRichland County Auditor 50 Park Avenue EastMansfield, Ohio 44902 (419) 774-5501