Under Ohio law, it is the responsibility of owners of manufactured homes (house trailers) to register their homes with the County auditor for tax purposes. Annually, the Auditor's office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semi-annually. The manufactured homes tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes. Statewide there are over 200,000 manufactured homes on the tax lists.