Rao bulletin 1 February 2015 html edition this bulletin contains the following articles

How the Scam Works:

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  You receive an email or see a social media post urging you to claim a free gift card. "Alert: Walmart $100 Holiday Rewards are About to Expire! Claim Now," reads the subject line of one version. Just complete a short customer satisfaction survey, reads the message, and you will receive a gift card. 
  

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  The survey starts off with standard questions about how often you shop at the store and how you rate the website. But when you get to the end of the survey, you find there is no gift card after all. Instead, the site is offering $50 or $100 off a variety of dubious products, such as free credit reporting, wrinkle cream and background checks. 
  
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  In other versions of this scam, the "customer survey" asks for personal information, such as address and credit card number. Con artists can use this information for identity theft.
  

1. 
   Don't believe what you see. It's easy to steal the colors, logos and header of any other established organization. Scammers can also make links look like they lead to legitimate websites and emails appear to come from a different sender.  
   
2. 
   Legitimate businesses do not ask for credit card numbers or banking information on customer surveys. If they do ask for personal information, like an address or email, be sure there's a link to their privacy policy. 
   
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   When in doubt, do a quick web search. If the survey is a scam, this is likely to reveal an alert or bring you to the organization's real website, where they may have posted further information.
   
4. 
   Watch out for a reward that's too good to be true. If the survey is real, you may be entered in a drawing to win a gift card or receive a small discount off your next purchase. Few businesses can afford to give away $100 gift cards for completing a few questions.
   
5. 
   Don't act immediately... think first. Many scams urge you to act right now. (This scam's subject line, "Holiday Rewards are About to Expire! Claim Now!" is a perfect example.) Scammers hope to fool you into clicking before you think.
   

To find out more about other scams, check out BBB Scam Stopper at http://www.bbb.org/council/bbb-scam-stopper

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  You receive an email that appears to be a message about your Google or Gmail account. One version of this scam informs you that "You have exceeded your email limit quota." Another tells you that "you have a deferred email." The text is hyperlinked in both, implying that you should click for more information. Don't do it!
  
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  Clicking on the link will download malware to your computer. Once on your machine, it can hunt through your files for personal and banking information. This opens you up to the possibility of ID theft.
  
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  These scam emails are particularly tricky because they look so real. They have details like Google's address in the footer. One version actually has a link to "unsubscribe" and "change my notification settings." Be sure not to click these links because they also may contain malware.
  

1. 
   Check out the "From" field: Scammers have the ability to mask email addresses, making the message appear to come from a legitimate source. But they don't always use it. In this scam, the "Google" emails aren't actually from a @google.com address.
   
2. 
   Watch for typos, strange phrasing and bad grammar. Scammers can easily copy a brand's logo and email format, but awkward wording and poor grammar are typically a giveaway that the message is a scam. In the example above, the phrases "limit quota" and "deferred email" are a sign that something's not right.
   
3. 
   Hover over URLs to reveal their true destination. Typically, the hyperlinked text will say one thing, but the link will point somewhere else. Scammers either set up fake websites or hack into third-party sites and use them to host malware.
   
4. 
   Watch for lookalike URLs. Be wary of sites that have the brand name as a subdomain of another URL (i.e. brandname.scamwebsite.com) or part of a longer URL (i.e. companynamecustomersupport.com).
   

For more information about scams impersonating Gmail and other Google products, check out https://support.google.com/faqs/answer/2952493?hl=en. To find out more about other scams, check out BBB Scam Stopper at http://www.bbb.org/council/bbb-scam-stopper .

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  Reveton ransomware, delivered by malware known as Citadel, falsely warned victims that their computers had been identified by the FBI or Department of Justice as being associated with child pornography websites or other illegal online activity. In June 2013, Microsoft, the FBI, and our financial partners disrupted a massive criminal botnet built on the Citadel malware, putting the brakes on Reveton’s distribution. FBI statement and additional details.
  
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  Cryptolocker was a highly sophisticated ransomware that used cryptographic key pairs to encrypt the computer files of its victims and demanded ransom for the encryption key. In June 2014, the FBI announced—in conjunction with the Gameover Zeus botnet disruption—that U.S. and foreign law enforcement officials had seized Cryptolocker command and control servers. The investigation into the criminals behind Cryptolocker continues, but the malware is unable to encrypt any additional computers. Additional details. If you think you’ve been a victim of Cryptolocker, visit the Department of Homeland Security’s U.S. Computer Emergency Readiness Team (CERT) CryptoLocker webpage https://www.us-cert.gov/ncas/alerts/TA13-309A for remediation information.
  

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  Make sure you have updated antivirus software on your computer.
  
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  Enable automated patches for your operating system and web browser.
  
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  Have strong passwords, and don’t use the same passwords for everything.
  
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  Use a pop-up blocker.
  
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  Only download software—especially free software—from sites you know and trust (malware can also come in downloadable games, file-sharing programs, and customized toolbars).
  
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  Don’t open attachments in unsolicited e-mails, even if they come from people in your contact list, and never click on a URL contained in an unsolicited e-mail, even if you think it looks safe. Instead, close out the e-mail and go to the organization’s website directly.
  
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  Use the same precautions on your mobile phone as you would on your computer when using the Internet.
  
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  To prevent the loss of essential files due to a ransomware infection, it’s recommended that individuals and businesses always conduct regular system back-ups and store the backed-up data offline.
  

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The taxable base is the assessed value of land and buildings.  Assessed value is 35% of market value, except for certain agricultural land.  County auditors must reappraise all real estate every six years.  A homestead exemption is available to the homesteads of qualified homeowners who are either at least 65 years old, permanently and totally disabled, or at least 59 years of age and the surviving spouse of a deceased taxpayer who had previously received the exemption. For more details, refer to http://www.tax.ohio.gov/ohio_taxes.aspx

There is a homestead exemption available.  Homestead exemption property tax reductions are granted to homeowners who are at least 65 years of age; permanently and totally disabled; or to surviving spouses at least 59 years of age if the deceased had previously received the exemption.  In tax year 2010, a total of 854,251 real property homestead exemptions were granted; the average reduction in taxes was $441 per homestead; and the total reduction in real property taxes was $378,743,424.
Inheritance and Estate Taxes

On June 30, 2011, Ohio Governor John Kasich signed the 2012 – 2013 budget into law, which eliminates the Ohio estate tax effective for deaths occurring on or after January 1, 2013.  Ohio does not have an inheritance tax.