reglab/housing_qa huggingface dataset:
Ohio Rev Code § 319.49 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.49 | Settlement by Auditor With Treasurer for Taxes - Certification of Delinquent Tax and Assessment List by Treasurer - Liability of Treasurer.

Effective: November 28, 1969|Latest Legislation:  Senate Bill 305 - 108th General Assembly|On or before the thirtieth day of June and on or before the thirty-first day of October of each year the county auditor shall attend at his office to make settlement with the county treasurer and ascertain the amount of general personal and classified property taxes with which such treasurer is to stand charged. At each October settlement, the auditor shall take from the duplicates previously put into the hands of the treasurer for collection a list of all such taxes as the treasurer has been unable to collect, describing in such list the assessments on which such delinquent taxes are charged, as described on the duplicates, and note on the list, in a marginal column, the several reasons assigned by the treasurer why such taxes could not be collected. Such list shall be signed by the treasurer, who shall testify to the correctness of the list, under oath to be administered by the auditor. After deducting the amount of such taxes as returned delinquent and the collection fees allowed the treasurer from the several taxes charged on the duplicates in a just and ratable proportion, the treasurer shall be held liable for the balance of such taxes. After first correcting any error which may have occurred in the apportionment of taxes at any previous settlement, the auditor shall certify the balance due the state, the balance due the county, and the balance due each other taxing district, and shall record such list of delinquencies in his office forthwith.
Ohio Rev Code § 319.50 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.50 | Certificates Issued to Treasurer by Auditor - Duplicates to Tax Commissioner.

Effective: March 31, 2003|Latest Legislation:  House Bill 198 - 124th General Assembly|(A) In making each June settlement required by section 319.49 of the Revised Code, the county auditor shall carefully examine the duplicate certificates and receipts for the advance payment of taxes and ascertain from such certificates and receipts, and from such other sources of information as are within the auditor's reach, the true amount collected by the county treasurer on account of each of the several taxes reported thereby, and the amount remaining in the hands of the treasurer payable to each fund, and shall give the treasurer separate certificates, in duplicate, of the separate sums found to have been received by the treasurer.(B) In making each October settlement required by such section, the auditor shall carefully examine and ascertain from the entries of taxes, interest, and penalties paid in part, and from such other sources of information as are within the auditor's reach, the true amount collected by the treasurer on account of each of the several taxes charged on the duplicates, and the amount remaining in the hands of the treasurer payable to each fund, and shall give the treasurer separate certificates, in duplicate, of the separate sums found to have been collected by the treasurer.(C) In making either settlement required under section 319.49 of the Revised Code, the county auditor shall apportion delinquent taxes, penalties, and interest among the several taxing districts in the same proportion that the amount of taxes levied by the district against the delinquent property in the preceding tax year bears to the taxes levied by all such districts against the property in the preceding tax year, and shall apportion assessments and other charges among the taxing districts in the order in which they became due.(D) Within ten days after making each settlement provided for in this section, the auditor shall transmit to the tax commissioner a duplicate of each of the several certificates and abstracts required to be made in such settlements.
Ohio Rev Code § 319.51 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.51 | Account With New Township.

Effective: December 20, 2005|Latest Legislation:  Senate Bill 107 - 126th General Assembly|On the erection of a new township in the county, the county auditor shall open an account with it and, at the auditor's next semiannual settlement, credit it with all moneys for taxes collected in or distributable to the territory included in the new township, making corresponding deductions from the townships from which it was taken. The moneys so credited shall be drawn by warrants in favor of the fiscal officer of the new township.
Ohio Rev Code § 319.52 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.52 | Abstract of Delinquent Tax and Assessment List.

Effective: May 25, 1994|Latest Legislation:  House Bill 404 - 120th General Assembly|The delinquent tax and assessment list shall not be returned to the tax commissioner but shall be recorded by the county auditor immediately after his semiannual settlement with the county treasurer, an abstract of which, in such forms as the tax commissioner prescribes, shall be sent to the tax commissioner in August, with the settlement sheet of the county treasurer. No taxes returned delinquent shall be paid into the state treasury except by the county treasurers. In making out the duplicate of each year all tracts of land and lots returned delinquent shall be again entered on the duplicate, and the taxes on such tract or lot including the taxes of the current year, shall be charged on the tract or lot, together with the penalty and interest imposed by section 323.121 of the Revised Code, except as provided under section 319.48 of the Revised Code for tracts and lots on the real property tax suspension list and under section 5723.02 of the Revised Code for real property forfeited to the state.
Ohio Rev Code § 319.53 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.53 | County Auditor to Report to Tax Commissioner.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|No county auditor shall fail to make and transmit to the tax commissioner, within the time required by law, a return or report which he is required to make to the tax commissioner.
Ohio Rev Code § 319.541 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.541 | County to Pay Damages of Suit Against Officials.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|When an action has been commenced against the county treasurer, county auditor, or other county officer for performing or attempting to perform a duty authorized or directed by statute for the collection of the public revenue, the amount of damages and cost adjudged against such treasurer, auditor, or other officer shall be apportioned ratably by the auditor among all the parties entitled to share the revenue collected, and be deducted by the auditor from the shares of revenue payable to each, including as one of the parties, the state itself, as well as the counties, townships, municipal corporations, school districts, and organizations entitled thereto.
Ohio Rev Code § 319.55 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.55 | County Sealer.

Effective: July 26, 1974|Latest Legislation:  House Bill 203 - 110th General Assembly|The county auditor shall be county sealer of weights and measures and shall be responsible for the preservation of the copies of all standards in his possession. He shall submit such standards to the state sealer at such times as may be required by regulation of the director of agriculture. The auditor shall see that all state laws relating to weights and measures are strictly enforced throughout his county, and shall assist generally in the prosecution of all violations of such laws.
Ohio Rev Code § 319.57 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.57 | County Sealer Shall Deliver Copies to Successor.

Effective: June 20, 1994|Latest Legislation:  Senate Bill 134 - 120th General Assembly|When a county sealer resigns, is removed from office, or removes from the county, he shall deliver to his successor in office the standards, beams, weights, measures, and records in his possession. In case of the death of a county sealer, his representatives, in like manner, shall deliver to his successor in office such beams, weights, measures, and records.In case of neglect or refusal to deliver such standards and records entire and complete, the successor in office may maintain a civil action against the person so refusing or neglecting, and recover double the value of such standards as have not been delivered, with costs of suit, which shall be appropriated by such successor to the purchase of such standards as are required in his office.
Ohio Rev Code § 319.58 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.58 | Use of False Weights and Measures.

Effective: August 1, 1959|Latest Legislation:  House Bill 152 - 103rd General Assembly|If any person uses any weights, measures, or beams, in weighing or measuring, which do not conform to the standards of the state, or any other measures established by law, whereby a dealer in, purchaser of, or seller of any commodity or article of traffic is injured or defrauded, such dealer, purchaser, or seller may maintain a civil action against the offender, and if judgment is rendered him, he shall receive double damages and costs of suit.
Ohio Rev Code § 319.59 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.59 | Appointment of Inspectors - Salary.

Effective: November 3, 1965|Latest Legislation:  House Bill 452 - 106th General Assembly|Each county sealer of weights and measures shall appoint, by writing under his hand and seal, one or more inspectors, who shall compare weights and measures whereever they are used or maintained for use within his county, or which are brought to the office of the county sealer for that purpose, with the copies of the standards in the possession of the county sealer. Such inspectors shall receive a salary fixed by the county sealer, to be paid by the county, which shall be instead of all fees or charges otherwise allowed by law. Such inspectors shall also be employed by the county sealer to assist in the prosecution of all violations of law relating to weights and measures.
Ohio Rev Code § 319.60 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.60 | Injunctions.

Effective: January 1, 1974|Latest Legislation:  House Bill 511 - 109th General Assembly|The county sealer or his inspector may apply to any court of competent jurisdiction for a temporary or permanent injunction restraining any person from violating any provisions of the weights and measures laws or regulations issued by the director of agriculture pursuant thereto.
Ohio Rev Code § 319.63 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.63 | Payment to Treasurer of Housing Trust Fund Fees.

Effective: October 17, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|(A) During the first thirty days of each calendar quarter, the county auditor shall pay to the treasurer of state all amounts that the county recorder collected as housing trust fund fees pursuant to section 317.36 of the Revised Code during the previous calendar quarter. If payment is made to the treasurer of state within the first thirty days of the quarter, the county auditor may retain an administrative fee of one per cent of the amount of the trust fund fees collected during the previous calendar quarter. (B) The treasurer of state shall deposit the housing trust fund fees received each year pursuant to this section into the low- and moderate-income housing trust fund created under section 174.02 of the Revised Code. (C) The county auditor shall deposit the administrative fee that the auditor is permitted to retain pursuant to division (A) of this section into the county general fund for the county recorder to use in administering the trust fund fee.
Ohio Rev Code § 319.99 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.99 | Penalty.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|(A) Whoever violates section 319.53 of the Revised Code is guilty of a minor misdemeanor.(B) Whoever violates section 319.202 of the Revised Code is guilty of a misdemeanor of the first degree.
Ohio Rev Code § 321.01 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.01 | County Treasurer - Election and Term.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|A county treasurer shall be elected quadrennially in each county, who shall hold his office for four years from the first Monday of September next after his election.
Ohio Rev Code § 321.02 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.02 | Bond of County Treasurer - Oath.

Effective: March 20, 2019|Latest Legislation:  House Bill 291 - 132nd General Assembly|Except as otherwise provided in section 3.061 of the Revised Code, before entering upon the duties of office, the county treasurer shall give bond to the state in such sum as the board of county commissioners directs, with a company authorized to conduct a surety business in this state as surety, to be approved by the board and conditioned for the payment of all moneys which come into the treasurer's hands for state, county, township, or other purposes. The expense or premium for such bond shall be paid by the board and charged to the general fund of the county. Such bond, with the oath of office required by Section 7 of Article XV, Ohio Constitution, and sections 3.22 and 3.23 of the Revised Code and the approval of the board indorsed on it, shall be deposited with the county auditor and carefully preserved in the auditor's office. Such bond shall be entered in full on the record of the proceedings of the board on the day when accepted and approved by it. Except as otherwise provided in section 3.061 of the Revised Code, when, in the opinion of a majority of the members of the board, the surety has become insufficient, such board may require the treasurer to give additional sureties on the treasurer's previously accepted bond. Except as otherwise provided in section 3.061 of the Revised Code, when in its opinion more money has passed or is about to pass into the hands of the treasurer than is or would be covered by the treasurer's bond, the board may demand and receive from such treasurer an additional bond, payable and conditioned as required for the original bond, with such sureties and in such sum as it directs. If a treasurer fails or refuses to give such additional sureties or bond for ten days from the day on which the board so requires, the treasurer's office shall be vacant and another treasurer appointed as in other cases of vacancy.If a person elected to the office of treasurer fails to give bond as provided in this section, on or before the day of the commencement of the treasurer's official term, the office shall become vacant.
Ohio Rev Code § 321.03 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.03 | Contracting With Financial Institution to Process Payments, Checks and Fees.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives at a post office box any type of payment or fee owed or payable to the county, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments. The contract may provide for the financial institution to receive at the post office box those payments and fees specifically named in the contract or all payments and fees payable to the county, including, but not limited to, utility, sewer, water, refuse collection, waste disposal, and airport fees, but in any case excluding taxes. The contract shall not be entered into unless: (A) There is attached to the contract a certification by the auditor of state that the financial institution and the treasurer have given assurances satisfactory to the auditor of state that the records of the financial institution, to the extent that they relate to payments covered by the contract, shall be subject to examination by the auditor of state to the same extent as if the services that the financial institution has agreed to perform were being performed by the treasurer. (B) The contract is awarded in accordance with sections 307.86 to 307.92 of the Revised Code. (C) The treasurer's surety bond includes within its coverage any loss that might occur as the result of the contract. (D) The provisions of the contract do not conflict with accounting and reporting requirements prescribed by the auditor of state.
Ohio Rev Code § 321.04 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.04 | Deputies.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Each county treasurer may appoint one or more deputies, and he shall be liable and accountable for their proceedings and misconduct in office.
Ohio Rev Code § 321.05 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.05 | Place of Treasurer's Office.

Effective: October 27, 1981|Latest Legislation:  Senate Bill 114 - 114th General Assembly|The county treasurer shall keep his office at the county seat, in rooms provided for that purpose by the board of county commissioners, which shall constitute the county treasury. Except as otherwise specifically provided by law, all public moneys and property in his possession shall be at all times kept in the county treasury.
Ohio Rev Code § 321.06 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.06 | Transfer of Property to Successor.

Effective: April 12, 2021|Latest Legislation:  House Bill 450 - 133rd General Assembly|At the expiration of the county treasurer's term of office or on the treasurer's resignation or removal from office, the treasurer shall deliver to the treasurer's successor all moneys, books, papers, and other property in the treasurer's possession as treasurer. In case of the death or incapacity of the treasurer, they shall be delivered over by the treasurer's legal representatives. The county treasurer shall include an inventory of the items delivered in accordance with this section in a certificate of transition under section 117.171 of the Revised Code.
Ohio Rev Code § 321.07 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.07 | Content of Accounts.

Effective: September 1, 1961|Latest Legislation:  Senate Bill 87 - 104th General Assembly|The county treasurer shall keep an accurate account of all moneys received by him, showing the amount, the time, from what source received, and of all disbursements made by him, showing the amount, the time, and for what purpose paid. He shall so arrange his accounts that the amount received and paid on account of each separate and distinct fund shall be exhibited in a separate and distinct account.
Ohio Rev Code § 321.08 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.08 | Method of Entering Tax Receipts.

Effective: June 20, 2008|Latest Legislation:  Senate Bill 185 - 127th General Assembly|The county treasurer shall enter on the treasurer's account each day the money received for advance payments of taxes and taxes charged on the general and special duplicates of the current year in the following manner: (A) Collections of estate tax to be credited to the "undivided estate tax fund;"(B) Collections of classified property taxes, including interest and penalties thereon, shall be credited to the county public library fund and distributed in accordance with section 5747.48 of the Revised Code;(C) Collections of other taxes and assessments of whatever kind to be credited to the undivided general tax fund.
Ohio Rev Code § 321.09 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.09 | Daily Statement to County Auditor.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Each business day, the county treasurer shall make a statement to the county auditor for the preceding day, showing the amount of taxes received and credited to the various undivided tax funds, the amount received on auditor's draft, the amount received from all other sources, the total amount deposited in the depository, the total amount paid by check on the depository, the total amount paid out in cash, the balance in the depository, and the balance in the county treasury.
Ohio Rev Code § 321.10 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.10 | County Treasurer's Statement to County Auditor.

Effective: September 12, 1969|Latest Legislation:  House Bill 363 - 108th General Assembly|At the time of closing the books at the end of each collection of taxes, the county treasurer shall make to the county auditor a statement showing the amount of taxes received in each taxing district in the county since the last settlement, under the following heads: Inheritance tax, estate tax, dog tax, general tax, and classified tax.The treasurer shall keep such accounts, in books provided for that purpose, as will enable him to make the statements required by sections 321.07 to 321.10, inclusive, of the Revised Code.
Ohio Rev Code § 321.11 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.11 | Inspection of Books.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The books, accounts, and vouchers of the county recorder, and all moneys remaining in the county treasury, shall be subject at all times to the inspection and examination of the board of county commissioners.
Ohio Rev Code § 321.12 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.12 | Payments Into County Treasury.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|Except for payments of taxes charged on any current or delinquent tax duplicate and advance payments of taxes pursuant to section 5719.02 of the Revised Code, all payments of money into the county treasury shall be on the draft of the county auditor, in favor of the county treasurer.The county auditor shall preserve a duplicate copy of each such draft, and he and the county treasurer shall each keep an accurate record of each draft and of the fund in favor of which it is drawn.
Ohio Rev Code § 321.13 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.13 | Currency Received and Disbursed.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Notes of the United States, notes of solvent national banks organized under an act of congress, notes of federal reserve banks, and silver certificates of the United States shall be received by county treasurers and the treasurer of state, and by them disbursed in payment of legal demands on the state and county treasuries.
Ohio Rev Code § 321.14 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.14 | Duplicate Receipts Shall Be Given.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When money is paid to the county treasurer, except on account of taxes charged on the duplicate, he shall give to the person paying duplicate receipts, one of which such person shall deposit with the county auditor, who shall charge the treasurer with the amount of such receipt.