reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.99 | Penalty.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
(A) Whoever violates section 319.53 of the Revised Code is guilty of a minor misdemeanor.
(B) Whoever violates section 319.202 of the Revised Code is guilty of a misdemeanor of the first degree.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.01 | County Treasurer - Election and Term.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
A county treasurer shall be elected quadrennially in each county, who shall hold his office for four years from the first Monday of September next after his election.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.02 | Bond of County Treasurer - Oath.

Effective:
March 20, 2019
Latest Legislation:
House Bill 291 - 132nd General Assembly
Except as otherwise provided in section 3.061 of the Revised Code, before entering upon the duties of office, the county treasurer shall give bond to the state in such sum as the board of county commissioners directs, with a company authorized to conduct a surety business in this state as surety, to be approved by the board and conditioned for the payment of all moneys which come into the treasurer's hands for state, county, township, or other purposes. The expense or premium for such bond shall be paid by the board and charged to the general fund of the county. Such bond, with the oath of office required by Section 7 of Article XV, Ohio Constitution, and sections 3.22 and 3.23 of the Revised Code and the approval of the board indorsed on it, shall be deposited with the county auditor and carefully preserved in the auditor's office. Such bond shall be entered in full on the record of the proceedings of the board on the day when accepted and approved by it.
Except as otherwise provided in section 3.061 of the Revised Code, when, in the opinion of a majority of the members of the board, the surety has become insufficient, such board may require the treasurer to give additional sureties on the treasurer's previously accepted bond. Except as otherwise provided in section 3.061 of the Revised Code, when in its opinion more money has passed or is about to pass into the hands of the treasurer than is or would be covered by the treasurer's bond, the board may demand and receive from such treasurer an additional bond, payable and conditioned as required for the original bond, with such sureties and in such sum as it directs. If a treasurer fails or refuses to give such additional sureties or bond for ten days from the day on which the board so requires, the treasurer's office shall be vacant and another treasurer appointed as in other cases of vacancy.
If a person elected to the office of treasurer fails to give bond as provided in this section, on or before the day of the commencement of the treasurer's official term, the office shall become vacant.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.03 | Contracting With Financial Institution to Process Payments, Checks and Fees.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives at a post office box any type of payment or fee owed or payable to the county, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments. The contract may provide for the financial institution to receive at the post office box those payments and fees specifically named in the contract or all payments and fees payable to the county, including, but not limited to, utility, sewer, water, refuse collection, waste disposal, and airport fees, but in any case excluding taxes. The contract shall not be entered into unless:
(A) There is attached to the contract a certification by the auditor of state that the financial institution and the treasurer have given assurances satisfactory to the auditor of state that the records of the financial institution, to the extent that they relate to payments covered by the contract, shall be subject to examination by the auditor of state to the same extent as if the services that the financial institution has agreed to perform were being performed by the treasurer.
(B) The contract is awarded in accordance with sections 307.86 to 307.92 of the Revised Code.
(C) The treasurer's surety bond includes within its coverage any loss that might occur as the result of the contract.
(D) The provisions of the contract do not conflict with accounting and reporting requirements prescribed by the auditor of state.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.05 | Place of Treasurer's Office.

Effective:
October 27, 1981
Latest Legislation:
Senate Bill 114 - 114th General Assembly
The county treasurer shall keep his office at the county seat, in rooms provided for that purpose by the board of county commissioners, which shall constitute the county treasury. Except as otherwise specifically provided by law, all public moneys and property in his possession shall be at all times kept in the county treasury.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.06 | Transfer of Property to Successor.

Effective:
April 12, 2021
Latest Legislation:
House Bill 450 - 133rd General Assembly
At the expiration of the county treasurer's term of office or on the treasurer's resignation or removal from office, the treasurer shall deliver to the treasurer's successor all moneys, books, papers, and other property in the treasurer's possession as treasurer. In case of the death or incapacity of the treasurer, they shall be delivered over by the treasurer's legal representatives. The county treasurer shall include an inventory of the items delivered in accordance with this section in a certificate of transition under section 117.171 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.07 | Content of Accounts.

Effective:
September 1, 1961
Latest Legislation:
Senate Bill 87 - 104th General Assembly
The county treasurer shall keep an accurate account of all moneys received by him, showing the amount, the time, from what source received, and of all disbursements made by him, showing the amount, the time, and for what purpose paid. He shall so arrange his accounts that the amount received and paid on account of each separate and distinct fund shall be exhibited in a separate and distinct account.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.08 | Method of Entering Tax Receipts.

Effective:
June 20, 2008
Latest Legislation:
Senate Bill 185 - 127th General Assembly
The county treasurer shall enter on the treasurer's account each day the money received for advance payments of taxes and taxes charged on the general and special duplicates of the current year in the following manner:
(A) Collections of estate tax to be credited to the "undivided estate tax fund;"
(B) Collections of classified property taxes, including interest and penalties thereon, shall be credited to the county public library fund and distributed in accordance with section 5747.48 of the Revised Code;
(C) Collections of other taxes and assessments of whatever kind to be credited to the undivided general tax fund.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.09 | Daily Statement to County Auditor.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Each business day, the county treasurer shall make a statement to the county auditor for the preceding day, showing the amount of taxes received and credited to the various undivided tax funds, the amount received on auditor's draft, the amount received from all other sources, the total amount deposited in the depository, the total amount paid by check on the depository, the total amount paid out in cash, the balance in the depository, and the balance in the county treasury.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.10 | County Treasurer's Statement to County Auditor.

Effective:
September 12, 1969
Latest Legislation:
House Bill 363 - 108th General Assembly
At the time of closing the books at the end of each collection of taxes, the county treasurer shall make to the county auditor a statement showing the amount of taxes received in each taxing district in the county since the last settlement, under the following heads: Inheritance tax, estate tax, dog tax, general tax, and classified tax.
The treasurer shall keep such accounts, in books provided for that purpose, as will enable him to make the statements required by sections 321.07 to 321.10, inclusive, of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.11 | Inspection of Books.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The books, accounts, and vouchers of the county treasurer, and all moneys remaining in the county treasury, shall be subject at all times to the inspection and examination of the board of county commissioners.
Last updated March 9, 2022 at 12:12 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.12 | Payments Into County Treasury.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Except for payments of taxes charged on any current or delinquent tax duplicate and advance payments of taxes pursuant to section 5719.02 of the Revised Code, all payments of money into the county treasury shall be on the draft of the county auditor, in favor of the county treasurer.
The county auditor shall preserve a duplicate copy of each such draft, and he and the county treasurer shall each keep an accurate record of each draft and of the fund in favor of which it is drawn.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.13 | Currency Received and Disbursed.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Notes of the United States, notes of solvent national banks organized under an act of congress, notes of federal reserve banks, and silver certificates of the United States shall be received by county treasurers and the treasurer of state, and by them disbursed in payment of legal demands on the state and county treasuries.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.14 | Duplicate Receipts Shall Be Given.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When money is paid to the county treasurer, except on account of taxes charged on the duplicate, he shall give to the person paying duplicate receipts, one of which such person shall deposit with the county auditor, who shall charge the treasurer with the amount of such receipt.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.15 | Payment of Money From County Treasury.

Effective:
June 15, 2000
Latest Legislation:
House Bill 473 - 123rd General Assembly
No money shall be paid from the county treasury, or transferred to any person for disbursement, except on the warrant of the county auditor, including an electronic warrant authorizing direct deposit, in accordance with division (F) of section 9.37 of the Revised Code, for payment of county obligations.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.16 | Redemption of County Warrants.

Effective:
June 15, 2000
Latest Legislation:
House Bill 473 - 123rd General Assembly
(A) When a warrant drawn on the county treasurer by the county auditor is presented for payment, if there is money in the county treasury or depository to the credit of the fund on which it is drawn, and the warrant is endorsed by the payee thereof, the treasurer shall redeem it by payment of cash or by check on the depository.
(B) The warrant, and all information related to the presentment of the warrant, may be provided electronically to the county treasurer.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.17 | Indorsement and Interest on Warrants Not Paid.

Effective:
June 15, 2000
Latest Legislation:
House Bill 473 - 123rd General Assembly
When a warrant is presented to the county treasurer for payment, and is not paid, for want of money belonging to the particular fund on which it is drawn, the treasurer shall record the warrant as not paid for want of funds. The warrant shall thereafter bear interest at the rate of six per cent per year. A memorandum of all such warrants shall be kept by the treasurer.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.18 | Termination of Interest on Warrants.

Effective:
September 29, 2011
Latest Legislation:
House Bill 153 - 129th General Assembly
As soon as sufficient funds are in the county treasury to redeem the warrants drawn on the treasury, and on which interest is accruing, the county treasurer shall give notice in a newspaper of general circulation in the county that the treasurer is ready to redeem such warrants, and from the date of the notice the interest on such warrants shall cease.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.19 | Account of Interest.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When the county treasurer redeems a warrant on which interest is due, he shall note on the warrant the amount of interest paid by him, and shall enter in his account the amount of such interest, separate from the principal.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.20 | Deposit of Warrants With the Auditor.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
On the first day of each month in each year, the county treasurer shall deposit with the county auditor all warrants the treasurer has redeemed and take the auditor's receipt for them.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.21 | County Treasurer Shall Not Purchase County Warrants.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
No county treasurer shall contract for or purchase, directly or indirectly, any warrant issued by the county of which he is treasurer, at a discount upon the sum due on such warrant. If he contracts for or purchases any such warrant, he shall not be allowed, the amount of the warrant, or any part of it, on settlement, and shall forfeit the whole amount due, to be recovered in an action in the name of the state, for the use of the county.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.22 | Failure to Note Interest on Warrants.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
In any settlement the county treasurer shall not be credited with any sum for interest paid by him on any warrant, unless, at the time of redeeming such warrant, he noted on it the amount of interest paid.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.23 | County Money Shall Not Be Loaned.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
A county treasurer who loans money belonging to the county, with or without interest, or uses such money for his own individual purpose, shall forfeit and pay, for each such offense, not less than one hundred nor more than five hundred dollars, to be recovered in an action in the name of the state, for the use of the county.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.25 | Confidential Property Records.

Effective:
April 29, 2022
Latest Legislation:
House Bill 93 - 134th General Assembly
The county treasurer shall keep confidential information that is subject to a real property confidentiality notice under section 111.431 of the Revised Code, in accordance with that section.
Last updated February 10, 2022 at 5:38 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.262 | Excess Appropriation From Rc 321.261 Fund.

Effective:
September 23, 2008
Latest Legislation:
House Bill 562 - 127th General Assembly
Notwithstanding section 321.261 of the Revised Code, in a county having a population of more than four hundred thousand according to the department of development's 2006 census estimate, if the county treasurer or prosecuting attorney determines that the amount appropriated to the office from the county's delinquent tax and assessment collection fund exceeds the amount required to be used as prescribed by that section, the county treasurer or prosecuting attorney may expend the excess to provide financial assistance in the form of loans to borrowers in default on their home mortgages, including for the payment of late fees, to clear arrearage balances, and to augment moneys used in the county's foreclosure prevention program, provided that the combined amount so expended each year in the county shall not exceed three million dollars.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.263 | County Land Reutilization Fund.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
A county land reutilization fund shall be established in the county treasury of each county in which a county land reutilization corporation has been organized under Chapter 1724. of the Revised Code and in which the county treasurer has made advance payments under section 321.341 of the Revised Code. The county treasurer shall credit all penalties and interest on the current year unpaid taxes and the current year delinquent taxes advanced to the fund as provided under section 321.341 of the Revised Code when the current year unpaid taxes and current year delinquent taxes are collected.
Any amount in the county land reutilization corporation fund appropriated by a board of county commissioners shall be paid to the corporation, upon its written request, by the county treasurer upon the warrant of the county auditor. At the end of the year immediately following the year in which an amount was deposited in the county land reutilization corporation fund, any balance of that amount remaining in the fund shall be encumbered for the repayment of any borrowed money, and interest accrued thereon, that was used to make an advance payment under section 321.341 of the Revised Code, and that has not yet been repaid. The balance remaining in the fund from any amount deposited in the fund shall be determined as if all amounts deposited into the fund are drawn from the fund on a first-in, first-out basis. The amount encumbered shall not exceed the county's aggregate liability for the borrowed money and interest, and shall be determined as if the liability were to be discharged on the termination or maturity date of the instrument under which the money was borrowed. If the balance is not or will not be reserved for appropriation or reappropriation to the corporation in a succeeding fiscal year, it shall be transferred by the county treasurer to the undivided general tax fund of the county. Such amounts shall be apportioned and distributed to the appropriate taxing districts in the same manner as the distribution of delinquent taxes and assessments.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.27 | Fees on Estate Tax Duplicates and Cigarette License Moneys.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
(A) On settlement annually with the county auditor, the county treasurer shall be allowed as fees on all moneys collected by the treasurer on estate tax duplicates two per cent of the amount collected and reported that year in excess of refunds distributed, for the use of the general fund of the county.
(B) On settlement semiannually with the county auditor, the county treasurer shall be allowed as fees on all cigarette license moneys collected by the treasurer one-half per cent on the amount received, to be paid upon the warrant of the auditor and apportioned ratably and deducted from the shares of revenue payable to the county and subdivisions of the county under section 5743.15 of the Revised Code, for the use of the general fund of the county.
Last updated July 30, 2021 at 10:27 AM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.28 | Allowing or Receiving Illegal Fees.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
A county auditor or county commissioner who makes, orders, or pays to the county treasurer, or any such treasurer who receives, from funds in the treasury of his county, any other allowance or compensation as fees, for clerk hire, or otherwise, than is specially provided by law, shall be liable upon his bond. The prosecuting attorney of the county shall bring action on such bond, for the use of the county, in double the amount paid, ordered to be paid, or received.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.29 | Certification of County Treasurer as to Correctness of Settlement - Oath - Record.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
At each settlement with the county auditor, the county treasurer shall certify at the foot of such settlement, next after the certificate of the auditor, that the fees and per cent allowed him in such settlement, together with any other fees allowed him by or in pursuance of law, specifying each item in such certificate, are all the fees allowed, paid to, or received by him since the last preceding settlement, and he shall testify to the correctness of the settlement under oath, administered by the auditor, and such oath and certificate shall be recorded by the auditor, in the same manner as the certificate of such auditor is recorded.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.30 | Payment to Treasurer of State.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The county treasurer, after he has made each settlement with the county auditor, shall pay to the state the full amount of all sums found by the auditor of state, on an audit of the duplicate settlement sheets sent to him by the county auditor, to belong to the state.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.31 | Payment of Proceeds of Special Tax Levy by County Auditor to Local Treasurers.

Effective:
December 20, 2005
Latest Legislation:
Senate Bill 107 - 126th General Assembly
Immediately after each settlement with the county auditor, on demand, and on presentation of the warrant of the auditor therefor, the county treasurer shall pay to the township fiscal officer, or the treasurer of a municipal corporation, school district, or any board authorized by law to receive the funds or proceeds of any special tax levy, or other properly designated officers delegated by the boards and subdivisions to receive such funds or proceeds, all moneys in the county treasury payable to such boards and subdivisions. Delinquent taxes, interest, and penalties are payable in the proportions prescribed in section 319.45 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.32 | Money May Remain in County Treasury.

Effective:
December 20, 2005
Latest Legislation:
Senate Bill 107 - 126th General Assembly
If a township fiscal officer or other proper officer so requires, or the board of township trustees, the legislative authority of a municipal corporation, or the board of education of a school district, respectively, directs, the moneys described in section 321.31 of the Revised Code shall remain in the county treasury, to be drawn by the proper officer on the warrant of the county auditor, in sums of not less than one hundred dollars.
If a county treasurer retains, or if a local officer permits the moneys to remain in the treasury, in any manner other than as provided by this section, the county treasurer or local officer shall forfeit and pay for the offense not less than one hundred nor more than one thousand dollars, to be recovered in an action at the suit of the state, for the use of the county.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.33 | Semiannual Distribution to Municipal Corporations.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
On the first Monday of February and August, each year, the county treasurer shall pay over to the treasurer of the municipal corporation all moneys received by such county treasurer up to that date, arising from taxes levied and assessments made, belonging to the municipal corporation. Moneys received from other sources for municipal corporations shall be paid over on or before the tenth day of each month following the receipt or collections thereof.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.342 | Notifying Township or Municipality of Estate Tax Receipts.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
Immediately upon receipt of payment for any taxes due under Chapter 5731. of the Revised Code, the county treasurer shall notify the taxing authority of the township or municipal corporation entitled to share in the proceeds thereof. The notice shall identify the estate for which the tax was paid and the portion of the estate's total tax credited to that subdivision in the undivided estate tax fund. At any time prior to a settlement under section 5731.46 of the Revised Code, the fiscal officer of a municipal corporation or a township may request the county auditor to make payment to such subdivision from the fund of an amount not to exceed seventy-five per cent of taxes paid into such fund and standing to the credit of the subdivision, including both taxes with respect to which a final determination has been made under section 5731.27 of the Revised Code and taxes subject to review and final determination under section 5731.26 of the Revised Code. Within five days of the receipt of such request the auditor shall draw a warrant in such amount upon such fund, payable to the subdivision.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.343 | Authority for Certain Counties to Authorize a County Land Reutilization Corporation.

Effective:
July 7, 2010
Latest Legislation:
House Bill 313 - 128th General Assembly
A county treasurer of a county in which a county land reutilization corporation has been organized under Chapter 1724. of the Revised Code may enter into an agreement with the county land reutilization corporation for the benefit of the holders of debt obligations of the corporation for the repayment of which will be pledged the penalties and interest on current year unpaid taxes and current year delinquent taxes, as defined in and available under section 321.341 of the Revised Code. The pledge agreement may include, without limitation, a pledge by the county treasurer of and a grant of a security interest in the penalties and interest deposited into the county land reutilization fund to the payment of debt service on the debt obligations and a covenant of the county treasurer to continue to make the special tax advances authorized under section 321.341 of the Revised Code when the debt obligations remain outstanding if necessary to generate from the penalties and interest at least the amount needed to pay the debt service on the debt obligations when due. The penalties and interest so pledged and so deposited are immediately subject to the pledge and security interest without any physical delivery thereof or further act. The pledge and security interest are valid, binding, and enforceable against all parties having claims of any kind against the county land reutilization corporation or the county treasurer, irrespective of notice thereof, and such pledge and grant of a security interest creates a perfected security interest for all purposes of Chapter 1309. of the Revised Code, without the necessity for separation or delivery or possession of the pledged penalties and interest, or for the filing or recording of the document by which the pledge and security interest are created. The penalties and interest so deposited may be applied to the purposes for which pledged without necessity for any act of appropriation. The performance under this pledge agreement is expressly determined and declared to be a duty specifically enjoined by law upon the county treasurer and each officer and employee having authority to perform the duty of the county treasurer resulting from an office, trust, or station, within the meaning of section 2731.01 of the Revised Code, enforceable by writ of mandamus.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.35 | Withholding School District Funds to Pay Debt Service Charges.

Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
Upon demand of the treasurer of state while holding a school district, county, township, or municipal corporation obligation purchased under division (G)(1) of section 135.143 of the Revised Code, in making any payment under section 321.31 or 321.34 of the Revised Code, the county auditor shall withhold funds of the school district, county, township, or municipal corporation in an amount sufficient to pay debt service charges on that obligation and any of the fee for the agreement to purchase that obligation, less any amount deposited for that purpose under division (D) of section 3317.18 of the Revised Code. The county auditor shall promptly pay to the treasurer of state the amount withheld.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.36 | Unpaid or Delinquent Tax Line of Credit.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
The county treasurer of a county in which a county land reutilization corporation is organized under Chapter 1724. of the Revised Code may enter into a current unpaid or delinquent tax line of credit with the county investment advisory committee for the purpose of borrowing money from the county treasury to make advance payment of the current year unpaid taxes or the current year delinquent taxes, or both, to the several taxing districts in accordance with section 321.341 of the Revised Code. The current unpaid or delinquent tax line of credit shall conform to the requirements of division (G) of section 135.341 of the Revised Code, and the county treasurer is hereby authorized to do all things necessary and appropriate for the execution and delivery of the line of credit under that division.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.39 | Report of Treasurer.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
At the time of making his annual settlement with the board of county commissioners, the county treasurer shall furnish a certified statement of all moneys received by him as fees or for official services, during the year next preceding the time of making such statement, designating the several sources and the amount from each.
If such treasurer fails to make reports at the time and in the manner required by this section, he shall forfeit and pay not less than fifty nor more than one hundred dollars, to be recovered in a civil action in the name of the board.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.40 | Powers of Inspectors of County Treasuries.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
A person appointed, in pursuance of any law of this state, to examine or inspect a county treasury or perform any other duty, may exercise all authority to issue subpoena and compulsory process and direct their service by any constable or sheriff, compel the attendance of witnesses and the production of books and papers before him at any designated place, administer oaths, and punish for disobedience of subpoena or for refusal to be sworn or answer as a witness, which is conferred upon courts or officers authorized to take depositions.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.41 | Examination of County Treasury on Application of Taxpayers - Fees and Costs.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
On the written application of at least twenty taxpayers of a county, the court of common pleas shall appoint a committee of three persons to examine the books and papers belonging to the offices of the county auditor or county treasurer, and make report of their proceedings and the result of their examination. Before such committee is appointed, one or more of such taxpayers shall enter into bond to the state, in a sum and with sureties to the satisfaction of the court, conditioned that the obligors will pay all the costs and expenses of such examination if the court does not, on such report, certify that there was reasonable ground for the application. Before entering upon his duties, each member of such committee shall take an oath to perform his duties faithfully, and in the discharge thereof shall have all the powers given in section 321.40 of the Revised Code to examiners of the county treasury.
Each member of such committee shall be entitled to receive three dollars for each day occupied in the discharge of his duties, which, with all other costs and expenses of such examination, upon approval by the court, shall be paid from the county treasury.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 321 | Treasurer › Section 321.50 | Liability for Loss of Public Funds.

Effective:
September 13, 2022
Latest Legislation:
Senate Bill 15 - 134th General Assembly
A county treasurer shall not be held liable for a loss of public funds when the county treasurer has performed all official duties required of the county treasurer with reasonable care, but shall be liable only when a loss of public funds results from the county treasurer's negligence or other wrongful act.
Last updated June 30, 2022 at 5:13 PM
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.