reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.44 | Forfeiture of Life Estate for Failure to Pay Taxes.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
If any person seized of lands in dower or for life fails to pay the taxes thereon so that such lands are sold for the payment thereof, and such person does not redeem them according to law within one year after such sale, he shall forfeit to the person next entitled to such lands in remainder or reversion all the estate which he has in such lands. The remainder man or reversioner may redeem the lands in the same manner as other lands are redeemed after being sold for taxes. The person who failed to pay such taxes shall be liable to the person next entitled to the estate for all damages such person has sustained by such failure.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.45 | Lien for Taxes Paid by Lienholder.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
A person having a lien upon real estate may pay the taxes which are a lien thereon, and the amount paid shall be a lien upon such real estate from the time of payment in preference to all other liens. The money paid may be recovered from the person liable for the payment of the taxes.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.46 | Rights of Joint Owner Who Pays His Portion of Tax - Liability of Nonpaying Joint Owner.

Effective:
April 4, 1985
Latest Legislation:
Senate Bill 201 - 115th General Assembly
If a tract of land is owned by two or more persons as joint tenants pursuant to a joint tenancy created prior to the effective date of this amendment, or as tenants with a right of survivorship, coparceners, or tenants in common, and one of them has paid the tax, interest, and penalty charged or chargeable on his proportion of such tract, and one of those remaining has failed to pay his proportion of the tax, interest, and penalty charged or chargeable on that land, and partition of the land is made between them, the tax, interest, and penalty so paid shall be deemed paid on the proportion of such tract set off to the person who paid his proportion of the tax, interest, and penalty.
The person paying the tax, interest, and penalty shall hold the proportion of such tract set off to him free from the residue of the tax, interest, and penalty charged on the tract before partition. The proportion of the tract set off to the person who has not paid his proportion of the tax, interest, and penalty shall be charged with the portion of the tax, interest, and penalty remaining unpaid, the same as if partition had been made before the tax, interest, and penalty had been assessed, and such proportion of the tract had been originally listed for taxation in the name of the delinquent person.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.48 | Lien of Part Owner Who Pays Tax.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
A part owner who pays the tax on the whole tract of which he is part owner shall have a lien on the shares or parts of the other part owner for the tax paid on their shares or parts. Such owner may receive such amount, paid with interest thereon, on the sale or partition of such lands, and he may enforce the collection of such amount with interest, as any other lien or charge.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.51 | Prosecuting Attorney Shall Represent County Treasurer.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
The prosecuting attorney shall represent the county treasurer in all proceedings authorized by sections 323.49 and 323.50 of the Revised Code. Upon motion of the prosecuting attorney, any such proceeding shall be taken out of its order upon the docket and assigned for trial at the earliest practicable day. Neither the treasurer nor the prosecuting attorney shall be entitled to any additional compensation for the services performed under said sections.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.61 | Tax Receiving Offices - Location.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
The county treasurer may open as many tax receiving offices as are necessary for the expedient collection of taxes. The treasurer or his deputies may attend at such offices and receive payment of all taxes, or if adequate security protection is afforded all county funds involved, he may appoint a bank or bank cashier, without compensation, as his agent or deputy for the collection of taxes.
The reasonable and necessary expenses incurred by the treasurer in the collection of taxes at such tax receiving offices and the cost of publication of notices concerning same may be paid as other expenses of the county treasurer's office from funds appropriated for such purposes, provided that neither a bank nor a bank employee may receive compensation or fees for providing such services.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.611 | Contracting With Financial Institution to Process Payments, Checks and Fees.

Effective:
April 9, 2001
Latest Legislation:
House Bill 672 - 123rd 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 real property and manufactured home tax payments at a post office box, 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 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 tax payments covered by the contract, shall be subject to audit by the auditor of state to the same extent as if the services for which 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.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.62 | Notice to Taxpayer.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
The county treasurer may fix the time and place at which taxes will be received, as provided in section 323.61 of the Revised Code. Notice of such time and place shall be given by publication in a newspaper of general circulation in the municipal corporation within which the tax receiving office is located or, if no such newspaper exists, in a newspaper of general circulation within the county.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.63 | Depositing Money Received in Payment of Taxes.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
The county treasurer may deposit in any bank of deposit located at a place of collection any money received in the payment of taxes, as provided by section 323.61 of the Revised Code. A bank receiving any such deposits shall deposit with or pledge to the treasurer such securities as he deems sufficient to meet the requirements of section 135.37 of the Revised Code. The liability of the treasurer for any losses of money so collected or deposited shall be the same as provided in section 135.39 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.67 | List of Parcels of Abandoned Land.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
(A) The county treasurer, county auditor, a county land reutilization corporation, or a certificate holder, from the list compiled under division (C) of this section or the delinquent tax list or delinquent vacant land tax list compiled under section 5721.03 of the Revised Code, may identify and compile a list of the parcels in the county that the treasurer, auditor, corporation, or certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.79 of the Revised Code. The list may contain one or more parcels and may be transmitted to the board of revision in such a form and manner that allows the board to reasonably discern that the parcels constitute abandoned lands.
(B)(1) From the list of parcels compiled under division (A) of this section, the county treasurer or prosecuting attorney, for purposes of collecting the delinquent taxes, interest, penalties, and charges levied on those parcels and expeditiously restoring them to the tax list, may proceed to foreclose the lien for those impositions in the manner prescribed by sections 323.65 to 323.79 of the Revised Code.
(2) If a certificate holder or county land reutilization corporation compiles a list of parcels under division (A) of this section that the certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.79 of the Revised Code, the certificate holder or corporation may proceed under sections 323.68 and 323.69 of the Revised Code.
(C) For purposes of sections 323.65 to 323.79 of the Revised Code, the county auditor or county treasurer may compile or certify a list of abandoned lands in any manner and at such times as will give effect to the expedited foreclosure of abandoned land.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.68 | Title Search to Identify Persons With Interest in Land.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
(A)(1) For each parcel subject to foreclosure under sections 323.65 to 323.79 of the Revised Code, the prosecuting attorney shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest of record in such abandoned land.
(2) If a certificate holder or a county land reutilization corporation compiles a list of the parcels that the certificate holder or corporation determines to be abandoned land under division (A) of section 323.67 of the Revised Code, the certificate holder or corporation shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest of record in the abandoned land.
(B) Notwithstanding section 5301.252 of the Revised Code, an affidavit of a type described in that section shall not be considered a lien or encumbrance on the abandoned land, and the recording of an affidavit of a type described in that section shall not serve in any way to impede the bona fide purchaser status of the purchaser of any abandoned land sold at public auction under sections 323.65 to 323.79 of the Revised Code or of any other recipient of abandoned land transferred under those sections. However, any affiant who records an affidavit pursuant to section 5301.252 of the Revised Code shall be given notice and summons under sections 323.69 to 323.79 of the Revised Code in the same manner as any lienholder.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.70 | Final Hearing on Complaint - Dismissal on Petition.

Effective:
September 4, 2014
Latest Legislation:
Senate Bill 172 - 130th General Assembly
(A) Subject to this section and to sections 323.71 and 323.72 of the Revised Code, a county board of revision shall conduct a final hearing on the merits of a complaint filed under section 323.69 of the Revised Code, including the validity or amount of any impositions alleged in the complaint, not sooner than thirty days after the service of notice of summons and complaint has been perfected. If, after a hearing, the board finds that the validity or amount of all or a portion of the impositions is not supported by a preponderance of the evidence, the board may order the county auditor to remove from the tax list and duplicate amounts the board finds invalid or not supported by a preponderance of the evidence. The auditor shall remove all such amounts from the tax list and duplicate as ordered by the board of revision, including any impositions asserted under sections 715.26 and 715.261 of the Revised Code.
(B) If, on or before the fourteenth day after service of process is perfected under division (B) of section 323.69 of the Revised Code, a record owner files with the clerk of court a motion requesting that the county board of revision order the case to be transferred to a court pursuant to section 323.691 of the Revised Code, the board shall, without conducting a hearing on the matter, promptly transfer the case for foreclosure of that land to a court pursuant to section 323.691 of the Revised Code to be conducted in accordance with the applicable laws.
(C) A county board of revision, in accordance with the Rules of Civil Procedure, may issue subpoenas compelling the attendance of witnesses and the production of papers, books, accounts, and testimony as necessary to conduct a hearing under this section or to otherwise adjudicate a case under sections 323.65 to 323.79 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.71 | Procedure Where Impositions Exceed Fair Market Value.

Effective:
September 4, 2014
Latest Legislation:
Senate Bill 172 - 130th General Assembly
(A)(1) If the county board of revision, upon its own motion or pursuant to a hearing under division (A)(2) of this section, determines that the impositions against a parcel of abandoned land that is the subject of a complaint filed under section 323.69 of the Revised Code exceed the fair market value of that parcel as currently shown by the latest valuation by the auditor of the county in which the land is located, then the board may proceed to hear and adjudicate the case as provided under sections 323.70 and 323.72 of the Revised Code. Upon entry of an order of foreclosure, the parcel may be disposed of as prescribed by division (G) of section 323.73 of the Revised Code.
If the board of revision, upon its own motion or pursuant to a hearing under division (A)(2) of this section, determines that the impositions against a parcel do not exceed the fair market value of the parcel as shown by the county auditor's then-current valuation of the parcel, the parcel shall not be disposed of as prescribed by division (G) of section 323.73 of the Revised Code, but may be disposed of as otherwise provided in section 323.73, 323.74, 323.75, 323.77, or 323.78 of the Revised Code.
(2) By a motion filed not later than seven days before a final hearing on a complaint is held under section 323.70 of the Revised Code, an owner or lienholder may file with the county board of revision a good faith appraisal of the parcel from a licensed professional appraiser and request a hearing to determine whether the impositions against the parcel of abandoned land exceed or do not exceed the fair market value of that parcel as shown by the auditor's then-current valuation of that parcel. If the motion is timely filed, the board of revision shall conduct a hearing and shall make a factual finding as to whether the impositions against the parcel exceed or do not exceed the fair market value of that parcel as shown by the auditor's then-current valuation of that parcel. An owner or lienholder must show by a preponderance of the evidence that the impositions against the parcel do not exceed the auditor's then-current valuation of the parcel in order to preclude the application of division (G) of section 323.73 of the Revised Code.
(B) Notwithstanding sections 323.65 to 323.79 of the Revised Code to the contrary, for purposes of determining in any proceeding under those sections whether the total of the impositions against the abandoned land exceed the fair market value of the abandoned land, it is prima-facie evidence and a rebuttable presumption that may be rebutted to the county board of revision that the auditor's then-current valuation of that abandoned land is the fair market value of the land, regardless of whether an independent appraisal has been performed.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.76 | Termination of Right of Redemption on Sale or Transfer.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
Upon the sale of abandoned land at public auction pursuant to section 323.73 or 323.74 of the Revised Code, or upon the county board of revision's order to the sheriff to transfer abandoned land to a community development organization, school district, municipal corporation, county, or township under section 323.74 of the Revised Code, any common law or statutory right of redemption shall forever terminate upon the occurrence of whichever of the following is applicable:
(A) In the case of a sale of the land at public auction, upon the order of confirmation of the sale by the county board of revision and the filing of such order with the clerk of court, who shall enter it upon the journal of the court or a separate journal;
(B) In the case of a transfer of the land to a community development organization, school district, municipal corporation, county, or township under section 323.74 of the Revised Code, upon the filing with the clerk of court an order to transfer the parcel based on the adjudication of foreclosure by the county board of revision ordering the sheriff to transfer the land in fee simple to the community development organization, school district, municipal corporation, county, or township pursuant to such adjudication, which the clerk shall enter upon the journal of the court or a separate journal;
(C)(1) In the case of a transfer of the land to a certificate holder or county land reutilization corporation pursuant to division (G) of section 323.73 of the Revised Code, upon the filing with the clerk of court the county board of revision's order to the sheriff to execute a deed to the certificate holder or corporation based on the adjudication of foreclosure, which the clerk shall enter upon the journal of the court or a separate journal;
(2) In the case of an adjudication of foreclosure in which a court or board of revision has included in its adjudication decree that the alternative redemption period authorized in section 323.78 of the Revised Code applies, then upon the expiration of such alternative redemption period.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.77 | Notice by Electing Subdivision of Desire to Acquire Land.

Effective:
October 16, 2009
Latest Legislation:
House Bill 1 - 128th General Assembly
(A) As used in this section, "electing subdivision" has the same meaning as in section 5722.01 of the Revised Code.
(B) At any time from the date the complaint for foreclosure is filed under section 323.69 of the Revised Code, but not later than sixty days after the date on which the land was first offered for sale, an electing subdivision or a county land reutilization corporation may give the county treasurer, prosecuting attorney, or board of revision notice in writing that it seeks to acquire any parcel of abandoned land, identified by parcel number, from the abandoned land list. If any such parcel of abandoned land identified under this section is offered for sale pursuant to section 323.73 of the Revised Code, but is not sold for want of a minimum bid, the electing subdivision or a county land reutilization corporation that identified that parcel of abandoned land shall be deemed to have appeared at the sale and submitted the winning bid at the auction, and the parcel of abandoned land shall be sold to the electing subdivision or corporation for no consideration other than the costs prescribed in section 323.75 of the Revised Code or those costs to which the electing subdivision or corporation and the county treasurer mutually agree. The conveyance shall be confirmed, and any common law or statutory right of redemption forever terminated, upon the filing with the clerk of court the order of confirmation based on the adjudication of foreclosure by the county board of revision, which the clerk shall enter upon the journal of the court or a separate journal.
If a county land reutilization corporation and an electing subdivision both request to acquire the parcel, the electing subdivision shall have priority to acquire the parcel. Notwithstanding its prior notice to the county treasurer under this section that it seeks to acquire the parcel of abandoned land, if a county land reutilization corporation has also requested to acquire the parcel, the electing subdivision may withdraw the notice before confirmation of the conveyance, in which case the parcel shall be conveyed to the county land reutilization corporation.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.78 | Invocation of Alternative Redemption Period.

Effective:
September 4, 2014
Latest Legislation:
Senate Bill 172 - 130th General Assembly
(A) Notwithstanding anything in Chapters 323., 5721., and 5723. of the Revised Code, a county treasurer may elect to invoke the alternative redemption period in any petition for foreclosure of abandoned lands under section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code.
(B) If a county treasurer invokes the alternative redemption period pursuant to this section, and if a municipal corporation, township, county, school district, community development organization, or county land reutilization corporation has requested title to the parcel, then upon adjudication of foreclosure of the parcel, the court or board of revision shall order, in the decree of foreclosure or by separate order, that the equity of redemption and any statutory or common law right of redemption in the parcel by its owner shall be forever terminated after the expiration of the alternative redemption period and that the parcel shall be transferred by deed directly to the requesting municipal corporation, township, county, school district, community development corporation, or county land reutilization corporation without appraisal and without a sale, free and clear of all impositions and any other liens on the property, which shall be deemed forever satisfied and discharged. The court or board of revision shall order such a transfer regardless of whether the value of the taxes, assessments, penalties, interest, and other charges due on the parcel, and the costs of the action, exceed the fair market value of the parcel. No further act of confirmation or other order shall be required for such a transfer, or for the extinguishment of any statutory or common law right of redemption.
(C) If a county treasurer invokes the alternative redemption period pursuant to this section and if no community development organization, county land reutilization corporation, municipal corporation, county, township, or school district has requested title to the parcel, then upon adjudication of foreclosure of the parcel, the court or board of revision shall order the property sold as otherwise provided in Chapters 323. and 5721. of the Revised Code, and, failing any bid at any such sale, the parcel shall be forfeited to the state and otherwise disposed of pursuant to Chapter 5723. of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.79 | Appeal by Aggrieved Party in Court of Common Pleas.

Effective:
September 4, 2014
Latest Legislation:
Senate Bill 172 - 130th General Assembly
Any party to any proceeding instituted pursuant to sections 323.65 to 323.79 of the Revised Code who is aggrieved in any of the proceedings of the county board of revision under those sections may file an appeal in the court of common pleas pursuant to Chapters 2505. and 2506. of the Revised Code upon a final order of foreclosure and forfeiture by the board. A final order of foreclosure and forfeiture occurs upon confirmation of any sale or upon confirmation of any conveyance or transfer to a certificate holder, community development organization, county land reutilization corporation organized under Chapter 1724. of the Revised Code, municipal corporation, county, or township pursuant to sections 323.65 to 323.79 of the Revised Code. An appeal as provided in this section shall proceed as an appeal de novo and may include issues raised or adjudicated in the proceedings before the county board of revision, as well as other issues that are raised for the first time on appeal and that are pertinent to the abandoned land that is the subject of those proceedings.
An appeal shall be filed not later than fourteen days after one of the following dates:
(A) The date on which the order of confirmation of the sale is filed with and journalized by the clerk of court;
(B) In the case of a direct transfer to a certificate holder, community development organization, county land reutilization corporation, municipal corporation, county, or township under section 323.78 or division (G) of section 323.73 of the Revised Code, the date on which an order of transfer or conveyance, whether included in the decree of foreclosure or a separate order, is first filed with and journalized by the clerk of court.
The court does not have jurisdiction to hear any appeal filed after the expiration of the applicable fourteen-day period. If the fourteenth day after the date on which the order is filed with the clerk of court falls upon a weekend or official holiday during which the court is closed, then the filing shall be made on the next day the court is open for business.
The expiration of the fourteen-day period in which an appeal may be filed with respect to an abandoned parcel under this section shall not extinguish or otherwise affect the right of a party to redeem the parcel as otherwise provided in sections 323.65 to 323.79 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 323 | Collection of Taxes › Section 323.99 | Penalty.

Effective:
April 5, 2001
Latest Legislation:
House Bill 595 - 123rd General Assembly
Whoever violates division (D), (E), or (F) of section 323.153 or division (B) of section 323.159 of the Revised Code is guilty of a misdemeanor of the fourth degree.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.01 | Manner of Paying Officials - General County Fund.

Effective:
December 6, 1976
Latest Legislation:
House Bill 784 - 111th General Assembly
Each county auditor, county treasurer, clerk of the court of common pleas, sheriff, county recorder, county commissioner, prosecuting attorney, and coroner shall receive, out of the general county fund, compensation as provided by sections 325.03 to 325.11, and 325.15 of the Revised Code, payable in the same manner as provided for county employees in section 325.17 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.02 | Salaries in Lieu of Fees - Exception.

Effective:
March 22, 1973
Latest Legislation:
House Bill 1 - 110th General Assembly
The salaries and compensation of county officers provided for by sections 325.03 to 325.09 of the Revised Code, shall be in lieu of all fees, costs, penalties, percentages, allowances, and all other perquisites, of whatever kind, which any of such officials collects and receives, except such compensation as is provided by section 5731.47 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.03 | Salary of County Auditor.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
Each county auditor shall be classified, for salary purposes, according to the population of the county. All county auditors shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018
Class
Population Range
Compensation
1
1 - 55,000
$64,091
2
55,001 - 95,000
75,400
3
95,001 - 200,000
84,621
4
200,001 - 400,000
94,935
5
400,001 - 1,000,000
100,601
6
1,000,001 or more
103,618
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019
Class
Population Range
Compensation
1
1 - 55,000
$67,296
2
55,001 - 95,000
79,170
3
95,001 - 200,000
88,852
4
200,001 - 400,000
99,682
5
400,001 - 1,000,000
105,631
6
1,000,001 or more
108,799
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2020
Class
Population Range
Compensation
1
1 - 55,000
$70,660
2
55,001 - 95,000
83,129
3
95,001 - 200,000
93,295
4
200,001 - 400,000
104,666
5
400,001 - 1,000,000
110,913
6
1,000,001 or more
114,239
Last updated August 30, 2022 at 8:54 AM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.04 | Salary of County Treasurer.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
Each county treasurer shall be classified, for salary purposes, according to the population of the county. All county treasurers shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018
Class
Population Range
Compensation
1
1 - 55,000
$49,813
2
55,001 - 95,000
58,668
3
95,001 - 200,000
67,525
4
200,001 - 400,000
75,273
5
400,001 - 1,000,000
80,807
6
1,000,001 or more
83,636
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019
Class
Population Range
Compensation
1
1 - 55,000
$52,304
2
55,001 - 95,000
61,601
3
95,001 - 200,000
70,901
4
200,001 - 400,000
79,037
5
400,001 - 1,000,000
84,847
6
1,000,001 or more
87,818
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2020
Class
Population Range
Compensation
1
1 - 55,000
$54,919
2
55,001 - 95,000
64,681
3
95,001 - 200,000
74,446
4
200,001 - 400,000
82,988
5
400,001 - 1,000,000
89,090
6
1,000,001 or more
92,209
Last updated August 23, 2022 at 1:24 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.06 | Salary of Sheriff.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
(A) Each sheriff shall be classified, for salary purposes, according to the population of the county. All sheriffs shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018
Class
Population Range
Compensation
1
1 - 55,000
$61,624
2
55,001 - 95,000
71,384
3
95,001 - 200,000
86,974
4
200,001 - 400,000
97,437
5
400,001 - 1,000,000
103,249
6
1,000,001 or more
106,241
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019
Class
Population Range
Compensation
1
1 - 55,000
$64,327
2
55,001 - 95,000
74,953
3
95,001 - 200,000
91,322
4
200,001 - 400,000
102,309
5
400,001 - 1,000,000
108,411
6
1,000,001 or more
111,553
(B) In addition to the annual compensation that a sheriff receives under this section for performing the duties of sheriff prescribed by law, each sheriff shall receive in consideration of the impact of Amended Substitute Senate Bill No. 2 of the 121st general assembly on the workload of the sheriff, an additional amount equal to one-eighth of the annual compensation that the sheriff receives under division (A) of this section and section 325.18 of the Revised Code. This additional compensation shall be paid biweekly from the county treasury if adequate funds have been appropriated by the general assembly. If adequate funds have been appropriated by the general assembly for the purposes of this section, not later than the fifteenth day of March and September of each year, the attorney general shall reimburse the fiscal officer of the county the amount of additional compensation paid under this division, the related amount of employer contributions made under Chapter 145. of the Revised Code as required by the public employees retirement board, and the related amount of the payments to the social security administration for employer contributions for Medicare part A. The fiscal officer shall deposit the revenue in the county treasury.
Last updated August 16, 2022 at 4:14 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.07 | Monthly Allowance to Sheriff - Monthly Report to Board.

Effective:
April 6, 2023
Latest Legislation:
House Bill 281 - 134th General Assembly
In addition to the compensation and salary provided by section 325.06 of the Revised Code, the board of county commissioners shall make allowances monthly to each sheriff for the actual and necessary expenses incurred and expended by the sheriff in pursuing within or without the state or transporting persons accused or convicted of crimes and offenses, for any expenses incurred in conveying and transferring persons to or from any state hospital for persons with mental illnesses, any institution for persons with intellectual disabilities, any institution operated by the youth commission, children's homes, county homes, and all similar institutions, and for all expenses of maintaining transportation facilities necessary to the proper administration of the duties of the sheriff's office.
The board shall allow the sheriff the actual transportation expense and telephone tolls expended by the sheriff in serving civil processes and subpoenaing witnesses in civil and criminal cases and before the grand jury, and it may allow any other necessary transportation expense for the proper administration of the duties of the sheriff's office. Each sheriff shall file under oath a monthly report containing a full, accurate, and itemized account of all the sheriff's actual and necessary expenses, including telephone tolls and any other transportation expense mentioned in this section, before the expense is allowed by the board. The statement shall show the number of the case, the court in which the service was rendered, and the point from which a transportation vehicle was used.
For the purpose of making available to the sheriff funds necessary in the performance of the duties required under this section, the board may authorize, as an advancement to the sheriff, a sum not exceeding fifty per cent of the sheriff's annual salary, from appropriations made to the sheriff by the board for pursuing prisoners within or without the state or for transporting the prisoners to correctional institutions, or both, and for transporting persons to the institutions enumerated in this section, from which sum of money so advanced the necessary expenses for the transportation or pursuance may be paid by the sheriff. The county auditor shall draw a warrant upon the county treasurer, in favor of the sheriff, as authorized by the board.
After the itemized monthly report provided for in this section has been filed by the sheriff and approved and allowed by the board, the board shall restore to the fund the amount expended and disbursed by the sheriff, as approved and allowed by the board.
Any unexpended balance of such fund remaining in the hands of the sheriff, at the end of each succeeding fiscal year, shall be returned and paid into the county treasury by the sheriff.
Last updated March 10, 2023 at 10:58 AM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.071 | Allowance for Expenses That Sheriff Incurs in Performance of Sheriff's Official Duties and in Furtherance of Justice.

Effective:
March 20, 2019
Latest Legislation:
House Bill 291 - 132nd General Assembly
There shall be allowed annually to the sheriff, in addition to all salary and allowances otherwise provided by law, an amount equal to one-half of the official salary allowed under division (A) of section 325.06 and section 325.18 of the Revised Code, to provide for expenses that the sheriff incurs in the performance of the sheriff's official duties and in the furtherance of justice. Upon the order of the sheriff, the county auditor shall draw the auditor's warrant on the county treasurer, payable to the sheriff or any other person as the order designates, for the amount the order requires. The amounts the order requires, not exceeding the amount provided by this section, shall be paid out of the general fund of the county.
Nothing shall be paid under this section until the sheriff, except as otherwise provided in section 3.061 of the Revised Code, gives bond to the state in an amount not less than the sheriff's official salary, to be fixed by the court of common pleas or the probate court, with sureties to be approved by either of those courts. The bond shall be conditioned that the sheriff will faithfully discharge all the duties enjoined upon the sheriff, and pay over all moneys the sheriff receives in an official capacity. The bond, with the approval of the court of common pleas or the probate court of the amount of the bond and the sureties on the bond, shall be deposited with the county treasurer.
The sheriff annually, before the first Monday of January, shall file with the county auditor an itemized statement, verified by the sheriff, as to the manner in which the fund provided by this section has been expended during the current year, and, if any part of that fund remains in the sheriff's hands unexpended, forthwith shall pay the remainder into the county treasury.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.08 | Salary of Clerk of Common Pleas.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
Each clerk of the court of common pleas shall be classified, for salary purposes, according to the population of the county. All clerks of the court of common pleas shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018
Class
Population Range
Compensation
1
1 - 55,000
$49,813
2
55,001 - 95,000
58,668
3
95,001 - 200,000
67,525
4
200,001 - 400,000
75,273
5
400,001 - 1,000,000
80,807
6
1,000,001 or more
83,636
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019
Class
Population Range
Compensation
1
1 - 55,000
$52,304
2
55,001 - 95,000
61,601
3
95,001 - 200,000
70,901
4
200,001 - 400,000
79,037
5
400,001 - 1,000,000
84,847
6
1,000,001 or more
87,818
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2020
Class
Population Range
Compensation
1
1 - 55,000
$54,919
2
55,001 - 95,000
64,681
3
95,001 - 200,000
74,446
4
200,001 - 400,000
82,988
5
400,001 - 1,000,000
89,090
6
1,000,001 or more
92,209
Last updated August 16, 2022 at 4:20 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.09 | Salary of County Recorder.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
Each county recorder shall be classified, for salary purposes, according to the population of the county. All county recorders shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018
Class
Population Range
Compensation
1
1 - 55,000
$47,599
2
55,001 - 95,000
55,349
3
95,001 - 200,000
63,098
4
200,001 - 400,000
71,951
5
400,001 - 1,000,000
78,594
6
1,000,001 or more
82,051
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019
Class
Population Range
Compensation
1
1 - 55,000
$49,979
2
55,001 - 95,000
58,116
3
95,001 - 200,000
66,253
4
200,001 - 400,000
75,549
5
400,001 - 1,000,000
82,524
6
1,000,001 or more
86,154
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2020
Class
Population Range
Compensation
1
1 - 55,000
$52,478
2
55,001 - 95,000
61,022
3
95,001 - 200,000
69,566
4
200,001 - 400,000
79,326
5
400,001 - 1,000,000
86,650
6
1,000,001 or more
90,461
Last updated August 16, 2022 at 4:26 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.10 | Salary of County Commissioners.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
Each county commissioner shall be classified, for salary purposes, according to the population of the county. All county commissioners shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018
Class
Population Range
Compensation
1
1 - 55,000
$48,974
2
55,001 - 95,000
61,215
3
95,001 - 200,000
72,346
4
200,001 - 400,000
84,866
5
400,001 - 1,000,000
96,000
6
1,000,001 or more
101,953
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019
Class
Population Range
Compensation
1
1 - 55,000
$51,423
2
55,001 - 95,000
64,276
3
95,001 - 200,000
75,963
4
200,001 - 400,000
89,109
5
400,001 - 1,000,000
100,800
6
1,000,001 or more
107,051
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2020
Class
Population Range
Compensation
1
1 - 55,000
$53,994
2
55,001 - 95,000
67,490
3
95,001 - 200,000
79,761
4
200,001 - 400,000
93,565
5
400,001 - 1,000,000
105,840
6
1,000,001 or more
112,403
Last updated November 18, 2022 at 7:43 AM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.11 | Salary of Prosecuting Attorney.

Effective:
December 27, 2018
Latest Legislation:
Senate Bill 296 - 132nd General Assembly
(A) Each prosecuting attorney shall be classified, for salary purposes, according to the population of the county. All prosecuting attorneys shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code:
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018 FOR
PROSECUTING ATTORNEYS WITH A PRIVATE PRACTICE
Class
Population Range
Compensation
1
1 - 55,000
$67,413
2
55,001 - 95,000
74,969
3
95,001 - 200,000
81,363
4
200,001 - 400,000
90,662
5
400,001 - 1,000,000
96,471
6
1,000,001 or more
100,040
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2018 FOR
PROSECUTING ATTORNEYS WITHOUT A PRIVATE PRACTICE
Class
Population Range
Compensation
1
1 - 55,000
$120,549
2
55,001 - 95,000
133,941
3
95,001 - 200,000
133,941
4
200,001 - 400,000
133,941
5
400,001 - 1,000,000
137,194
6
1,000,001 or more
140,447
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019 FOR
PROSECUTING ATTORNEYS WITH A PRIVATE PRACTICE
Class
Population Range
Compensation
1
1 - 55,000
$70,784
2
55,001 - 95,000
78,717
3
95,001 - 200,000
85,431
4
200,001 - 400,000
95,195
5
400,001 - 1,000,000
101,294
6
1,000,001 or more
105,042
CLASSIFICATION AND COMPENSATION SCHEDULE
FOR CALENDAR YEAR 2019 FOR
PROSECUTING ATTORNEYS WITHOUT A PRIVATE PRACTICE
Class
Population Range
Compensation
1
1 - 55,000
$126,577
2
55,001 - 95,000
140,638
3
95,001 - 200,000
140,638
4
200,001 - 400,000
140,638
5
400,001 - 1,000,000
144,053
6
1,000,001 or more
147,469
(B) A prosecuting attorney shall not engage in the private practice of law unless before taking office the prosecuting attorney notifies the board of county commissioners of the intention to engage in the private practice of law.
A prosecuting attorney may elect to engage or not to engage in the private practice of law before the commencement of each new term of office, and a prosecuting attorney who engages in the private practice of law who intends not to engage in the private practice of law during the prosecuting attorney's next term of office shall so notify the board of county commissioners. A prosecuting attorney who elects not to engage in the private practice of law may, for a period of six months after taking office, engage in the private practice of law for the purpose of concluding the affairs of private practice of law without any diminution of salary as provided for in division (A) of this section and in section 325.18 of the Revised Code.
(C) As used in this section, "salary" does not include any portion of the cost, premium, or charge for health, medical, hospital, dental, or surgical benefits, or any combination of those benefits, covering the prosecuting attorney and paid on that person's behalf by a governmental entity.
Last updated August 30, 2022 at 8:23 AM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 325 | Compensation › Section 325.111 | Compensation for Prosecuting Attorneys Electing Not to Engage in Private Practice.

Effective:
December 8, 2000
Latest Legislation:
House Bill 712 - 123rd General Assembly
If the prosecuting attorney in a county with a population of less than seventy thousand one elects not to engage in the private practice of law, forty per cent of the difference between the compensation as a prosecuting attorney who elects not to engage in the private practice of law and the compensation for a prosecuting attorney in a county included in the same population class who engages in the private practice of law shall be paid to the general fund of the county from the state treasury from funds appropriated to the attorney general for the purpose of reimbursing the county for a part of the cost of paying the compensation to the prosecuting attorney electing not to engage in the private practice of law. If adequate funds have been appropriated by the general assembly for the purposes of this section, not later than the fifteenth day of March and September of each year, the attorney general shall reimburse the fiscal officer of the county the amount of compensation paid under this section, the related amount of employer contributions made under Chapter 145. of the Revised Code as required by the public employees retirement board, and the related amount of the payments to the social security administration for employer contributions for Medicare part A. The fiscal officer shall deposit the revenue in the county treasury.