reglab/housing_qa huggingface dataset:
Ohio Rev Code § 319.22 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.22 | Examination of Records.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county auditor or a person authorized in writing by him, may, at all reasonable times, examine and make memorandums from the records of deeds, mortgages, and leases in any county in the state, free of charge.
Ohio Rev Code § 319.23 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.23 | Discharge of Indigent Prisoner.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county auditor may discharge from imprisonment any person confined in the county jail for the nonpayment of a fine or amercement due the county, except fines for contempt of court or an officer of the law, when it is made clearly to appear to him that the fine or amercement cannot be collected by such imprisonment.
Ohio Rev Code § 319.27 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.27 | Delivery of Property on Retirement of Auditor.

Effective: April 12, 2021|Latest Legislation:  House Bill 450 - 133rd General Assembly|Upon going out of or suspension from office by the board of county commissioners, each county auditor shall deliver to the auditor's successor or the appointee of the board, all documents, books, records, vouchers, papers, maps, and other property in the auditor's hands belonging to the county, and in the case of the death of an auditor, such property shall in like manner be delivered by the auditor's legal representatives. The county auditor 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 § 319.281 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.281 | Unpaid Operation Permit or Inspection Fee for Household Sewage Disposal System.

Effective: May 6, 2005|Latest Legislation:  House Bill 231 - 125th General Assembly|The county auditor shall place on the general tax list and duplicate compiled in accordance with section 319.28 of the Revised Code the amount certified by the health commissioner of a city or general health district pursuant to section 3709.091 of the Revised Code of any unpaid operation permit or inspection fee for a household sewage treatment system or a small flow on-site sewage treatment system or any other unpaid fee levied under Chapter 3718. of the Revised Code and any accrued late payment penalties, together with any fee charged by the county auditor for placing the amount on the general tax list and duplicate and for the expenses of its collection. The amount placed on the general tax list and duplicate shall be a lien on the real property on which the household sewage treatment system or small flow on-site sewage treatment system is located from the date the amount was placed on the tax list and duplicate, and shall be charged and collected in the same manner as taxes on the list.
Ohio Rev Code § 319.29 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.29 | General Tax List and General Duplicate of Personal Property Compiled.

Effective: July 6, 1984|Latest Legislation:  House Bill 794 - 115th General Assembly|On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, separate lists of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names personal property required to be entered on the general tax list and duplicate has been listed and assessed as shown on the returns and in the preliminary and final assessment certificates in the hands of the auditor pursuant to sections 5711.01 to 5711.36 and 5727.29 of the Revised Code, in each township, municipal corporation, special district, or separate school district or part of either in his county. He shall place in an appropriate column opposite each name, the aggregate value of such personal property as listed and assessed in such lists. On or before the third Monday of August in each year the auditor shall correct such lists in accordance with the additions and deductions ordered by the department of taxation, and shall certify and deliver one copy of such corrected lists to the county treasurer. The copies prepared by the auditor shall constitute the auditor's general tax list and treasurer's general duplicate of personal property for the current year.
Ohio Rev Code § 319.31 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.31 | Tax Upon Personal Property - Credit of Advance Payment.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|As soon as the general tax list and duplicate of personal property is made up in any year the county auditor shall extend on such list and duplicate, against the amount of personal property listed in the name of each person, firm, corporation, company, partnership, and association, the same rates of taxation levied upon the real and public utility property on the tax list and duplicate of such property in the preceding year, for the purposes of the current year, and shall proceed to determine the sums to be levied upon the amount of such personal property, adding the taxes of any previous year that have been omitted, which shall be assessed equally on all property subject to such taxes, and entered in one or more columns in such manner and form as the tax commissioner prescribes. In each case the auditor shall credit the amount so charged with the amount of the advance payment, in the manner provided by sections 5719.02 and 5719.03 of the Revised Code.
Ohio Rev Code § 319.32 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.32 | Rounding Off Fractions.

Effective: October 1, 1987|Latest Legislation:  House Bill 96 - 117th General Assembly|(A) In determining the amount of taxes to be levied upon the real and personal property subject to such taxes, if the amount chargeable against a piece of real property or upon the personal property of any person contains a fractional part of a cent, and such fraction exceeds five mills, it shall be entered as a whole cent, but if such fraction is five mills or less, it shall be dropped. In all cases where the whole amount of taxes upon the personal property of a person does not amount to two dollars, the county auditor shall not enter it upon the tax list if such person has no other taxable property. In all cases where the whole amount of taxes, penalties, and assessments for the current tax year charged and payable against a parcel of real property is less than two dollars, the auditor may reduce such amount to zero on the tax list and duplicate in which case such parcel shall not be charged with taxes, penalties, and assessments for the current tax year.(B) If the whole amount of taxes, penalties, interest, and assessments chargeable against a parcel of real property or upon the personal property of any person contains a fractional part of a dollar, and that fractional part of a dollar exceeds fifty cents, the county auditor may increase it to the next whole dollar. If the fractional part is fifty cents or less, it may be dropped.
Ohio Rev Code § 319.33 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.33 | Auditor Shall Dispose of Fractional Mills.

Effective: October 11, 1976|Latest Legislation:  House Bill 920 - 111th General Assembly|The county auditor need not assess on the taxable property of the county, or of any township, municipal corporation, or school district in such county, for any purpose, any rate of taxation containing or resulting in any fraction other than a decimal fraction or in any decimal fraction less than one-tenth of a mill, but if the sum required to be raised for any purpose results in a fraction less than one-twentieth of a mill, such fraction shall be dropped, and if more than one-twentieth and less than one-tenth, the difference between such fraction and one-tenth of a mill shall be added to the fraction.
Ohio Rev Code § 319.34 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.34 | Classified Tax List and Duplicate.

Effective: August 18, 1955|Latest Legislation:  Senate Bill 68 - 101st General Assembly|On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, a list of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names any taxable property of the kinds enumerated in section 5707.04 of the Revised Code has been listed and assessed in each municipal corporation and elsewhere in his county, as shown on the returns and by the preliminary and final assessment certificates in his hands, referred to in section 319.29 of the Revised Code, placing separately in appropriate columns opposite each name the amount of the assessment of each kind of such property, separately taxed, the rate of taxation and the amount of tax upon each, and the total tax payable by each such person, company, firm, partnership, association, or corporation, crediting such amount with the amount of the advance payment, in the manner provided by sections 5719.02 and 5719.03 of the Revised Code. Such lists shall be prepared in duplicate. On or before the third Monday of August in each year the auditor shall correct such lists in accordance with the additions and deductions ordered by the department of taxation, and shall certify and deliver one copy of the lists to the county treasurer. The copies prepared by the auditor shall constitute the auditor's classified tax list and treasurer's classified tax duplicate of taxable property for the current year. Such tax list and duplicate shall not be open to public inspection, but may be inspected by the department of taxation.
Ohio Rev Code § 319.35 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.35 | Correction of Clerical Errors in Tax Lists and Duplicates.

Effective: May 8, 1996|Latest Legislation:  Senate Bill 158 - 121st General Assembly|From time to time the county auditor shall correct all clerical errors the auditor discovers in the tax lists and duplicates in the name of the person charged with taxes or assessments, the description of lands or other property, the valuation or assessment of property or when property exempt from taxation has been charged with tax, or in the amount of such taxes or assessment, and shall correct the valuations or assessments on the tax lists and duplicates agreeably to amended, supplementary, or final assessment certificates. If the correction is made after a duplicate is delivered to the county treasurer, it shall be made on the margin of such list and duplicate without changing any name, description, or figure in the duplicate, as delivered, or in the original tax list, which shall always correspond exactly with each other.For the purposes of this section and section 319.36 of the Revised Code, a clerical error is an error that can be corrected by the county auditor from the inspection or examination of documents in the county auditor's office or from the inspection or examination of documents that have been presented to the county auditor and have been recorded by the county recorder. Except as otherwise provided by law, any error in the listing, valuation, assessment, or taxation of real property other than a clerical error constitutes a fundamental error and is subject to correction only by the county board of revision as provided by law.
Ohio Rev Code § 319.37 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.37 | Settlements With Tax Commissioner and County Treasurer.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|After the refunding of taxes as prescribed by section 319.36 of the Revised Code:(A) At the next settlement with the tax commissioner, the county auditor shall deduct from the amount of taxes due the state at such settlement the amount of such taxes that have been paid into the state treasury.(B) At the next settlement with the county treasurer, the amount of each such refund apportioned among the various subdivision accounts shall be subtracted by the auditor from those accounts.
Ohio Rev Code § 319.39 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.39 | Record of Additions and Deductions - Certificate of Correction.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county auditor shall keep books or other records of "additions and deductions," in which he shall enter all corrections of the general duplicates and of the classified duplicate respectively, made after delivery of such duplicates to the county treasurer, which either increase or diminish the amount of a tax or assessment, as stated in such duplicates. In addition to the marginal corrections provided for in section 319.35 of the Revised Code, he shall in each case give the treasurer a certificate of the correction.
Ohio Rev Code § 319.40 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.40 | Omitted Taxes Shall Be Charged.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county, township, municipal corporation, or school district tax, he shall charge against it all such omitted tax for the preceding years, not exceeding five years, unless in the meantime such lands or lots have changed ownership, in which case only the taxes chargeable since the last change of ownership shall be so charged.
Ohio Rev Code § 319.42 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.42 | Apportionment of Unpaid Special Assessments.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Whenever a portion of a tract or parcel of real estate is conveyed to another owner, and such tract or parcel bears unpaid special assessments, the authority certifying such assessments shall, on request of the county auditor, furnish the auditor with the proportionate amounts of the assessments to be allocated to the portion of the original tract or parcel so conveyed to another owner, and the lien of the assessments, as levied against the original tract or parcel, shall extend to the portion conveyed only to the extent of the amount so allocated to the portion by the certifying authority. This section does not change the total amount of the assessments as originally levied, or the total amount of the balances due.
Ohio Rev Code § 319.43 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.43 | Settlement for Real and Public Utility Property Taxes - Certification of Delinquent List.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|(A) On or before the fifteenth day of February and on or before the tenth day of August of each year, the county auditor shall attend at the auditor's office to make settlement with the county treasurer and ascertain the amount of real property taxes and assessments and public utility property taxes with which such treasurer is to stand charged. At each August settlement the auditor shall take from the duplicate previously put into the hands of the treasurer for collection a list of all such taxes and assessments as the treasurer has been unable to collect, describing in such list the property on which the delinquent taxes and assessments are charged as described on the duplicate, and note on the list, in a marginal column, the several reasons assigned by the treasurer why such taxes and assessments should not be collected. Such list shall be signed by the treasurer, who shall testify to its correctness, under oath to be administered by the auditor. (B) When making a settlement required by this section, if the county treasurer, under division (A) or (B) of section 321.341 of the Revised Code, has made advance payments to the several taxing districts of the current year unpaid taxes or current year delinquent taxes by means of a current unpaid or delinquent tax line of credit or by means of any other type of borrowing, the county auditor shall not apportion the current year unpaid taxes or current year delinquent taxes thereafter collected if the distribution of the taxes and assessments was made by means of such borrowing. The county treasurer shall apply the current year unpaid taxes or current year delinquent taxes, as applicable and upon collection, to repayment or reimbursement of the source from which the money to make the advance payments was borrowed. The county auditor shall not apportion the penalties and interest on such current year unpaid taxes and current year delinquent taxes collected thereafter to the several subdivisions. The county treasurer shall retain the penalties and interest in the county treasury and shall credit the penalties and interest to the county land reutilization corporation fund established under section 321.263 of the Revised Code pending appropriation to and for the benefit of a county land reutilization corporation organized under Chapter 1724. of the Revised Code.
Ohio Rev Code § 319.44 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.44 | Proceedings as to Delinquent List.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In making a list as provided by section 319.43 of the Revised Code, the delinquencies of each township shall be kept separate. After deducting the amount of taxes as returned delinquent and the collection fees allowed the county treasurer from the several taxes charged on the duplicate, 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 county auditor shall certify the balance due the state, the balance due the county, the balance due for road purposes, and the balance due the township, and shall record such list of delinquencies in his office forthwith.
Ohio Rev Code § 319.45 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.45 | Certificate to Treasurer as to Moneys Collected.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|(A) In making the settlement required by sections 319.43 and 319.44 of the Revised Code, the county auditor shall carefully examine the tax duplicate and ascertain, from the entries of taxes, interest, and penalty paid in whole or in part, 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 charged on such duplicate, the amount remaining in the hands of the treasurer payable to each fund, and shall give to the treasurer separate certificates, in duplicate, of the separate sums found to have been collected by the treasurer. (B) In making each of those settlements, the county auditor, except as provided in division (B) of section 319.43 of the Revised Code, shall apportion any delinquent taxes, penalties, and interest among the several taxing districts in the same proportions that the amount of real and public utility property taxes levied by each district in the preceding tax year bears to the amount of real and public utility property taxes levied by all such districts in the preceding tax year.
Ohio Rev Code § 319.451 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.451 | Auditor Shall Ascertain Net Amount of Taxes Collected.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The county auditor shall ascertain the net amount of taxes collected for each particular purpose.
Ohio Rev Code § 319.46 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.46 | Certificate to Treasurer as to Taxes Charged.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county auditor shall make and deliver to the county treasurer a certificate specifying the amount charged on the tax duplicate of the county for each of the several purposes for which taxes have been levied, and also a certificate or an abstract of the taxes which have become due and payable and which remain unpaid. In making the settlement in February of each year as required by section 319.43 of the Revised Code, the auditor may ascertain the amount of taxes collected from the statements required by sections 321.09 and 321.10 of the Revised Code to be made to him by the treasurer.
Ohio Rev Code § 319.47 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.47 | Duplicate of Certificates and Abstracts to Tax Commissioner.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|Within ten days after he has made each semiannual settlement with the county treasurer, the county auditor shall transmit to the tax commissioner a duplicate of each of the several certificates and abstracts required to be made in the settlements.
Ohio Rev Code § 319.48 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 319 | Auditor|Section 319.48 | Real Property Tax Suspension List of Taxes Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

Effective: May 25, 1994|Latest Legislation:  House Bill 404 - 120th General Assembly|(A) The county auditor shall maintain a real property tax suspension list of tracts and lots certified to him under section 323.33 of the Revised Code as being charged with delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture. Tracts and lots on the list shall be listed in the same form and order or sequence as on the general tax list of real and public utility property. The list also shall include a description of the tract or lot and the name of the person under whom it is listed.(B) When the county auditor enters current taxes and delinquent amounts on the general tax list and duplicate of real and public utility property under section 319.30 of the Revised Code, he shall enter against a tract or lot that is on the suspension list only the current taxes levied against the tract or lot; he shall not enter on the general tax list and duplicate the delinquent taxes, penalties, and interest charged against the tract or lot. Instead, he shall indicate on the general tax list and duplicate with an asterisk or other marking that the tract or lot appears on the real property tax suspension list, that delinquent taxes, penalties, and interest stand charged against it, and that the amount of the delinquency may be obtained through the county auditor or treasurer.(C) If a tract or lot is foreclosed upon or foreclosed upon and forfeited for payment of delinquent taxes, penalties, and interest or is redeemed by the owner or another authorized taxpayer, the county auditor shall immediately strike the tract or lot from the real property tax suspension list.