reglab/housing_qa huggingface dataset:
Ohio Rev Code § 321.42 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.42 | Duty of Prosecuting Attorney.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|On the presentation of the report of an examining committee as provided in section 321.41 of the Revised Code, if a breach of the bond of either the county auditor or county treasurer is shown, the prosecuting attorney shall commence an action on the bond of the delinquent officer. If no breach is reported, he shall commence an action on the bond of the applicants, unless they pay to the county the costs, or the court certifies that there was reasonable grounds for the application.
Ohio Rev Code § 321.43 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.43 | Employment of Night Watchman.

Effective: October 27, 1981|Latest Legislation:  Senate Bill 114 - 114th General Assembly|If the county treasurer, county auditor, and probate judge notify the board of county commissioners, in writing, that, in their opinion, the safety of the public money in the county treasury requires it, the board shall immediately authorize the treasurer to employ a night watchman. The board shall fix the compensation of such watchman, to be paid in biweekly installments. The employment shall continue until the treasurer, auditor, and judge certify that it may be discontinued. This section does not affect the liability of the county treasurer or his sureties.
Ohio Rev Code § 321.48 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.48 | Bad Check Fee.

Effective: October 14, 1997|Latest Legislation:  Senate Bill 59 - 122nd General Assembly|A county treasurer may assess a fee not exceeding an amount equal to five dollars plus any amount passed on from a financial institution on a drawer or indorser for each check, draft, or money order returned or dishonored, or automatic bank transfer declined, due to insufficient funds or for any other reason. The county treasurer shall deposit in the general fund of the county any fee collected under this section.
Ohio Rev Code § 321.49 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 321 | Treasurer|Section 321.49 | Contracts for Treasurer to Provide Services to County Land Reutilization Corporation.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|The county treasurer may enter into a contract with a county land reutilization corporation organized under Chapter 1724. of the Revised Code to provide employees of the treasurer to provide services to the corporation. An employee of the treasurer who provides services to a county land reutilization corporation under such a contract shall not be considered an employee of the corporation during the provision of services, but shall remain an employee of the county during provision of services pursuant to the contract.
Ohio Rev Code § 322.01 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.01 | Real Property and Manufactured Home Transfer Tax Definitions.

Effective: June 30, 2007|Latest Legislation:  House Bill 119 - 127th General Assembly|As used in sections 322.01 to 322.07 of the Revised Code: (A) "Value" means, in the case of any deed not a gift in whole or part, the amount of the full consideration therefor, paid or to be paid for the real estate described in the deed, including the amount of any liens thereon, with the following exceptions:(1) The amount owed on a debt secured by a mortgage which has been of record at least twelve months prior to the date of the conveyance and which is assumed by the purchaser;(2) The difference between the full amount of consideration and the unpaid balance owed to the seller at the time of the conveyance of property to a third party under a land installment contract that has been of record at least twelve months prior to the date of conveyance.(B) "Value" means, in the case of a manufactured or mobile home that is not a gift in whole or in part, the amount of the full consideration paid or to be paid for the home, including the amounts of any liens thereon.(C) "Value" means, in the case of a gift in whole or part, the estimated price the real estate described in the deed, or the manufactured or mobile home, would bring in the open market and under the then existing and prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels.(D) "Deed" means any deed, instrument, or writing by which any real property or any interest in real property is granted, assigned, transferred, or otherwise conveyed except that it does not include any deed, instrument, or writing which grants, assigns, transfers, or otherwise conveys any real property or interests in real property exempted from the fee required by division (G)(3) of section 319.54 of the Revised Code.(E) "Manufactured home" has the same meaning as in division (C)(4) of section 3781.06 of the Revised Code.(F) "Mobile home" has the same meaning as in division (O) of section 4501.01 of the Revised Code.
Ohio Rev Code § 322.02 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.02 | Real Property Transfer Tax.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|(A) For the purpose of paying the costs of enforcing and administering the tax and providing additional general revenue for the county, any county may levy and collect a tax to be known as the real property transfer tax on each deed conveying real property or any interest in real property located wholly or partially within the boundaries of the county at a rate not to exceed thirty cents per hundred dollars for each one hundred dollars or fraction thereof of the value of the real property or interest in real property located within the boundaries of the county granted, assigned, transferred, or otherwise conveyed by the deed. The tax shall be levied pursuant to a resolution adopted by the board of county commissioners of the county and, except as provided in division (A) of section 322.07 of the Revised Code, shall be levied at a uniform rate upon all deeds as defined in division (D) of section 322.01 of the Revised Code. Prior to the adoption of any such resolution, the board of county commissioners shall conduct two public hearings thereon, the second hearing to be not less than three nor more than ten days after the first. Notice of the date, time, and place of the hearings shall be given by publication in a newspaper of general circulation in the county once a week on the same day of the week for two consecutive weeks or as provided in section 7.16 of the Revised Code. The second publication shall be not less than ten nor more than thirty days prior to the first hearing. The tax shall be levied upon the grantor named in the deed and shall be paid by the grantor for the use of the county to the county auditor at the time of the delivery of the deed as provided in section 319.202 of the Revised Code and prior to the presentation of the deed to the recorder of the county for recording. (B) No resolution levying a real property transfer tax pursuant to this section or a manufactured home transfer tax pursuant to section 322.06 of the Revised Code shall be effective sooner than thirty days following its adoption. Such a resolution is subject to a referendum as provided in sections 305.31 to 305.41 of the Revised Code, unless the resolution is adopted as an emergency measure necessary for the immediate preservation of the public peace, health, or safety, in which case it shall go into immediate effect. An emergency measure must receive an affirmative vote of all of the members of the board of commissioners, and shall state the reasons for the necessity. A resolution may direct the board of elections to submit the question of levying the tax to the electors of the county at the next primary or general election in the county occurring not less than ninety days after the resolution is certified to the board. No such resolution shall go into effect unless approved by a majority of those voting upon it.
Ohio Rev Code § 322.021 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.021 | Repealing County Permissive Tax Passed as an Emergency.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|The question of a repeal of a county permissive tax adopted as an emergency measure pursuant to division (B) of section 322.02 of the Revised Code may be initiated by filing with the board of elections of the county not less than ninety days before the general election in any year a petition requesting that an election be held on such question. Such petition shall be signed by qualified electors residing in the county equal in number to ten per cent of those voting for governor at the most recent gubernatorial election. After determination by it that such petition is valid, the board of elections shall submit the question to the electors of the county at the next general election. The election shall be conducted, canvassed, and certified in the same manner as regular elections for county offices in the county. Notice of the election shall be published in a newspaper of general circulation in the district once a week for two consecutive weeks prior to the election or as provided in section 7.16 of the Revised Code. If the board of elections operates and maintains a web site, notice of the election also shall be posted on that web site for thirty days prior to the election. The notice shall state the purpose, time, and place of the election. The form of the ballot cast at such election shall be prescribed by the secretary of state. The question covered by such petition shall be submitted as a separate proposition, but it may be printed on the same ballot with any other proposition submitted at the same election other than the election of officers. If a majority of the qualified electors voting on the question of repeal approve the repeal, the result of the election shall be certified immediately after the canvass by the board of elections to the board of county commissioners, who shall thereupon, after the current year, cease to levy the tax.
Ohio Rev Code § 322.03 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.03 | Allocating and Disbursing Tax Proceeds.

Effective: September 29, 1999|Latest Legislation:  Senate Bill 41 - 123rd General Assembly|The funds collected by a county levying a real property transfer tax or a manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code shall be allocated and disbursed as follows:(A) First, for payment of the costs incurred by the county in the administration and enforcement of the tax;(B) The balance remaining after payment of the expenses referred to in division (A) of this section shall be deposited in the county general fund to be expended for any purpose for which general fund moneys of the county may be used, including the acquisition or construction of permanent improvements, or in the bond retirement fund for the payment of debt service charges on notes or bonds of the county issued for the acquisition or construction of permanent improvements. The amounts to be deposited in each of the funds shall be determined by the board of county commissioners.
Ohio Rev Code § 322.04 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.04 | Instituting Actions to Recover Taxes and Penalty Due.

Effective: December 12, 1967|Latest Legislation:  House Bill 919 - 107th General Assembly|A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount of such taxes due the county and not paid to the county at the time specified in section 322.02 of the Revised Code, together with a penalty of ten per cent of the amount of such tax.
Ohio Rev Code § 322.05 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.05 | No Preemption of County Power to Tax.

Effective: September 29, 1999|Latest Legislation:  Senate Bill 41 - 123rd General Assembly|The levy of any excise, income, property, real property, or manufactured home transfer tax or fee by the state or by any political subdivision of the state shall not be construed as preempting the power of a county to levy a real property or manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code.
Ohio Rev Code § 322.06 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.06 | Manufactured Home Transfer Tax.

Effective: September 29, 1999|Latest Legislation:  Senate Bill 41 - 123rd General Assembly|(A) For the purpose of paying the costs of enforcing and administering the tax and providing additional general revenue for the county, any county may levy and collect a tax to be known as the manufactured home transfer tax on each certificate of title that conveys, by resale on or after January 1, 2000, a used manufactured home or used mobile home, as defined in division (A)(6) of section 5739.0210 of the Revised Code, located wholly or partially within the boundaries of the county.(B) The tax shall be assessed at a rate equal to the real property transfer tax rate of the county as adopted and levied by the county pursuant to section 322.02 of the Revised Code.(C) Except as provided in division (B) of section 322.07 of the Revised Code, the manufactured home transfer tax shall be levied at a uniform rate. The tax shall be levied pursuant to a resolution adopted by the board of county commissioners of the county in the manner prescribed by division (A) of section 322.02 of the Revised Code.(D) The tax shall be levied upon the grantor named on the certificate of title and paid to the auditor of the county in which the home is located at the time of the delivery of the certificate of title and shall be for the use of the county.
Ohio Rev Code § 322.07 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.07 | Rate for Owners Receiving Homestead Exemption.

Effective: April 7, 2009|Latest Legislation:  House Bill 130 - 127th General Assembly|(A) By resolution the board of county commissioners may prescribe a lower rate for the real property transfer tax levied under section 322.02 of the Revised Code than the uniform rate that is otherwise levied. The lower rate shall apply to any deed conveying a homestead receiving a reduction in taxes under division (A) of section 323.152 of the Revised Code. (B) A board of county commissioners that prescribes a lower real property transfer tax rate under division (A) of this section shall prescribe the same lower rate for the manufactured home transfer tax if it levies a manufactured home transfer tax under section 322.06 of the Revised Code. The lower manufactured home transfer tax rate shall apply to any certificate of title conveying a used manufactured or used mobile home receiving a reduction in assessable value under section 4503.065 of the Revised Code.
Ohio Rev Code § 322.99 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 322 | Real Property and Manufactured Home Transfer Taxes|Section 322.99 | Penalty.

Effective: March 30, 1999|Latest Legislation:  Senate Bill 142 - 122nd General Assembly|Whoever violates section 322.02 or 322.06 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than six months, or both.
Ohio Rev Code § 323.01 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.01 | Collection of Taxes Definitions.

Effective: December 31, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|Except as otherwise provided, as used in Chapter 323. of the Revised Code:(A) "Subdivision" means any county, township, school district, or municipal corporation.(B) "Municipal corporation" includes charter municipalities.(C) "Taxes" means the total amount of all charges against an entry appearing on a tax list and the duplicate thereof that was prepared and certified in accordance with section 319.28 of the Revised Code, including taxes levied against real estate; taxes on property whose value is certified pursuant to section 5727.23 of the Revised Code; recoupment charges applied pursuant to section 5713.35 of the Revised Code; all assessments; penalties and interest charged pursuant to section 323.121 of the Revised Code; charges added pursuant to section 319.35 of the Revised Code; and all of such charges which remain unpaid from any previous tax year.(D) "Current taxes" means all taxes charged against an entry on the general tax list and duplicate of real and public utility property that have not appeared on such list and duplicate for any prior tax year and any penalty thereon charged by division (A) of section 323.121 of the Revised Code. Current taxes, whether or not they have been certified delinquent, become delinquent taxes if they remain unpaid after the last day prescribed for payment of the second installment of current taxes without penalty.(E) "Delinquent taxes" means:(1) Any taxes charged against an entry on the general tax list and duplicate of real and public utility property that were charged against an entry on such list and duplicate for a prior tax year and any penalties and interest charged against such taxes.(2) Any current taxes charged on the general tax list and duplicate of real and public utility property that remain unpaid after the last day prescribed for payment of the second installment of such taxes without penalty, whether or not they have been certified delinquent, and any penalties and interest charged against such taxes.(F) "Current tax year" means, with respect to particular taxes, the calendar year in which the first installment of taxes is due prior to any extension granted under section 323.17 of the Revised Code.(G) "Liquidated claim" means:(1) Any sum of money due and payable, upon a written contractual obligation executed between the subdivision and the taxpayer, but excluding any amount due on general and special assessment bonds and notes;(2) Any sum of money advanced and paid to or received and used by a subdivision, pursuant to a resolution or ordinance of such subdivision or its predecessor in interest, and the moral obligation to repay which sum, when in funds, shall be recognized by resolution or ordinance by the subdivision.
Ohio Rev Code § 323.011 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.011 | Taxes Defined for Certain Sections.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|As used in sections 323.02 to 323.05 of the Revised Code, "taxes" means taxes levied against real estate and general taxes levied against tangible personal property and all delinquencies.
Ohio Rev Code § 323.02 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.02 | Acceptance of Claim by County Treasurer - Certificates - Assignment of Certificate.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county treasurer shall, upon submission of evidence of a liquidated claim by a taxpayer, accept it in full or partial payment of those taxes which are to be allocated to the subdivision against which the claim exists.Before any such liquidated claim is used, it shall first be presented by the taxpayer to the fiscal officer of the subdivision for verification. If such fiscal officer, upon examination, determines that the liquidated claim can be used for the payment of taxes as provided in sections 323.01 to 323.05, inclusive, of the Revised Code, he shall, in writing, certify to such fact in duplicate, and such duplicate certificate shall be given to the taxpayer as evidence of his liquidated claim.If, of the total amount due from the taxpayer, the portion which is to be allocated to the indebted subdivision exceeds the amount of the liquidated claim evidenced by the certificate which the taxpayer wishes to use in payment of that portion of his taxes, the treasurer shall accept the total claim as part payment of such taxes, and shall distribute the canceled receipted certificate, along with such other canceled certificates and cash as are due it, to the subdivision in the same manner as though it were cash.The treasurer shall receipt upon the duplicate certificate the amount credited for taxes as provided in this section. If the amount of the claim, as evidenced by the certificate, is greater than the portion of the taxes to be paid by the taxpayer which will be allocated to the subdivision, the treasurer shall indorse on such certificate the amount that is accepted in payment of taxes, and a similar indorsement shall be made upon the duplicate certificate, which shall be retained by the taxpayer. This certificate, to the extent of the sum receipted for taxes, shall be allocated to the indebted subdivision in lieu of cash. If there is a balance due on such certificate, the fiscal officer shall, upon its surrender, issue to the taxpayer a new certificate, in duplicate, setting forth the amount due, which certificate may be used by the taxpayer for tax payments at subsequent collections in the manner provided in this section. Such new certificate, if founded upon a liquidated claim for money advanced and paid out, received and used by a subdivision as provided in division (D)(3) of section 323.01 of the Revised Code, may be assigned by the taxpayer, and the assignee thereof shall have the same right as the original owner of such certificate to use the claim evidenced by it in the payment of such assignee's taxes which are to be allocated to the subdivision against which the claim exists, and the treasurer shall have the same duty with reference to such certificate as is imposed upon him by this section with reference to certificates that have not been assigned. The assignment of any such certificate is an assignment of the claim evidenced by it.
Ohio Rev Code § 323.03 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.03 | Certificates to Be Dated.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Each certificate furnished as provided in sections 323.02 to 323.05, inclusive, of the Revised Code, shall be dated and used by the taxpayer for the payment of taxes as provided by such sections within six months from its date; otherwise it shall be void for the payment of taxes. This shall in no manner impair the validity of the claim on which the certificate is based. Such certificates shall only be used for the payment of taxes on the 1933 and subsequent duplicates, including delinquencies.
Ohio Rev Code § 323.04 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.04 | Payment of Taxes With Liquidated Claims.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|A taxpayer may, subject to sections 323.01 to 323.05, inclusive, of the Revised Code, use in the payment of his taxes any liquidated claim which such taxpayer, or the husband or wife of such taxpayer, has against any subdivision which is to derive benefit from the tax collection.