The Hamilton County Auditor serves as the chief fiscal officer, assessor, payroll officer and the sealer of weights and measures. It offers a variety of services to taxpayers, consumers, school districts and local governments. It maintains an accounting and financial reporting division that maintains general ledgers and prepares and files the comprehensive annual financial reports, popular annual financial reports and monthly budgetary reports for various county departments. The Hamilton County Auditor also has a real estate valuation department that is responsible for valuing properties for which a building permit was issued and an appeal has been filed, as well as any property involving a land split and boundary survey. It maintains its office in Cincinnati.