reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.06 | Oaths.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county auditor and his deputies may administer any oath necessary in the discharge of the duties of their respective offices, or proper in the authentication of any return, voucher, or document to be filed in the auditor's office.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.07 | Certain Officials Ineligible to Office of Auditor.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
No judge or clerk of a court, county commissioner, county recorder, county engineer, county treasurer, or sheriff shall be eligible to the office of county auditor.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.08 | Secretary of Board of County Commissioners.

Effective:
October 27, 1981
Latest Legislation:
Senate Bill 114 - 114th General Assembly
If the board of county commissioners has not appointed a full-time clerk pursuant to section 305.13 of the Revised Code, the county auditor, by virtue of his office , shall be the secretary of the board. When requested, he shall aid the board in the performance of its duties. He shall keep an accurate record of its proceedings, and carefully preserve all documents, books, records, maps, and papers required to be deposited and kept in his office.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.09 | County Auditor as Fiscal Auditor.

Effective:
September 28, 2012
Latest Legislation:
House Bill 509 - 129th General Assembly
The county auditor, if authorized by a resolution of the board of county commissioners, may serve as the fiscal officer of any department, office, or agency of the county, except that the county auditor may not serve as the fiscal officer for the office of any county elected officer or any agency governed by an appointed board or commission without the written agreement of that elected officer or agency.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.10 | Contracts for Auditor to Provide Services to County Land Reutilization Corporation.

Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
The county auditor may enter into a contract with a county land reutilization corporation organized under Chapter 1724. of the Revised Code to provide employees of the auditor to provide services to the corporation. An employee of the auditor 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 319 | Auditor › Section 319.11 | Annual County Financial Report.

Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
The county auditor shall prepare a financial report of the county for the preceding fiscal year in such form as prescribed by the auditor of state and by such date as required under section 117.38 of the Revised Code. Upon completing the report, the county auditor shall publish notice that the report has been completed and is available for public inspection at the office of the county auditor. The notice shall be published once in a newspaper of general circulation in the county. If there is no newspaper of general circulation in the county, then publication is required in the newspaper of general circulation in an adjoining county that has the largest circulation in that adjoining county. The report shall contain at least the information required by section 117.38 of the Revised Code, and a copy shall be filed with the auditor of state.
No county auditor shall fail or neglect to prepare the report or publish notice of completion of the report as required by this section.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.12 | Annual Report Expenses.

Effective:
May 8, 1996
Latest Legislation:
Senate Bill 158 - 121st General Assembly
The proper and necessary expenses of publishing the notice of completion of the annual report, as required by section 319.11 of the Revised Code, shall be paid from the county treasury as county expenses are paid, and the board of county commissioners shall make the necessary appropriation for that expense. If the board fails to make the appropriation, or if the appropriation is insufficient to meet that expense, any person interested may apply to the court of common pleas within the county for an allowance to cover the expense, and the court shall issue an order instructing the county auditor to issue a warrant upon the county treasurer for the amount deemed necessary, and the order by the court shall be final.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.13 | Money to Be Certified Into Treasury.

Effective:
October 6, 1994
Latest Legislation:
House Bill 571 - 120th General Assembly
Except as to moneys collected on the tax duplicate, the county auditor shall certify all moneys into the county treasury, specifying by whom to be paid, what fund to be credited, charge the treasurer with such moneys, and preserve a duplicate of the certificate in his office. Costs collected in felony cases that have been or are to be paid by the state shall be certified into the treasury as belonging to the state.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.14 | Account Current With County Treasurer.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The county auditor shall keep an accurate account current with the county treasurer, showing all moneys paid into the treasury, the amount of such moneys, the time when, by whom, from what source, and to what fund paid, and showing all moneys paid out, the amount of such moneys, the time when, to whom, for what purpose, and from what fund paid. Upon the receipt of the daily statement of the county treasurer required by section 321.09 of the Revised Code, the auditor shall enter on his account current, as a charge to the treasurer, the amount of tax collected as shown by such statement, in the following manner:
(A) Collections of estate tax to be credited to the undivided estate tax fund;
(B) 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 319 | Auditor › Section 319.15 | Monthly Statement of County Finances.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
On the first business day of each month, the county auditor shall prepare in duplicate a statement of the finances of the county for the preceding month, showing the amount of money received to the credit of each fund and account, the amount disbursed from each, the balance remaining to the credit of each, and the balance of money in the treasury and depository. After careful comparison with the county treasurer's balances, he shall submit such statement to the board of county commissioners, which shall place it on file and post one copy in the auditor's office, such copy to remain posted for at least thirty days for the inspection of the public.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.16 | Issuing and Recording Warrants.

Effective:
April 7, 2021
Latest Legislation:
Senate Bill 10 - 133rd General Assembly
(A) The county auditor shall issue warrants, including electronic warrants authorizing direct deposit for payment of county obligations in accordance with division (F) of section 9.37 of the Revised Code, on the county treasurer for all moneys payable from the county treasury, upon presentation of either of the following:
(1) Any proper order or voucher and evidentiary matter;
(2) Any proper court order for expenses of any court funded through the county treasury and, upon request of the county auditor, legible copies of any court-approved invoice, bill, receipt, check, or contract related to the order, redacted as required by law, to the extent those documents exist.
(B) When a court order described in division (A)(2) of this section is presented, the auditor shall have no liability for that expenditure and the court issuing the order shall assume the financial liability, if any, for that expenditure. The county auditor shall keep a record of all such warrants showing the number, date of issue, amount for which drawn, in whose favor, for what purpose, and on what fund.
(C) The auditor shall not issue a warrant for the payment of any claim against the county, unless it is allowed by the board of county commissioners, except where the amount due is fixed by law or is allowed by an officer or tribunal, including a county board of mental health or county board of developmental disabilities, so authorized by law.
(D) If the auditor questions the validity of an expenditure under division (A)(2) of this section that is within available appropriations, the auditor shall notify the court that presented the documents, shall issue the warrant under protest, and shall notify the auditor of state of the protest. When a warrant is issued under division (D) of this section, the auditor has no liability for that expenditure. If the auditor refuses to issue the warrant, a writ of mandamus may be sought. The court shall issue a writ of mandamus for issuance of the warrant if the court determines that the claim is valid.
(E) If the auditor questions the validity of an expenditure presented under division (A)(1) of this section that is within available appropriations, the auditor shall notify the board, officer, or tribunal who presented the documents. If the board, officer, or tribunal determines that the expenditure is valid and the auditor refuses to issue the appropriate warrant on the county treasury, a writ of mandamus may be sought. The court shall issue a writ of mandamus for issuance of the warrant if the court determines that the claim is valid.
Evidentiary matter includes original invoices, receipts, bills and checks, and legible copies of contracts.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.17 | Warrants for Funds Payable to School District.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
All warrants of the county auditor on the county treasurer for funds payable to a school district shall be stamped across their face "for deposit only."
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.18 | Proceedings When Fund Is Exhausted.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When any fund is exhausted, the county auditor and county treasurer shall make an estimate of the amount of money belonging to such fund which has been collected as taxes and credited to the undivided tax funds in the treasury. If the board of county commissioners deems it advisable, by an order entered on its journal, such board may authorize the auditor and treasurer to transfer from such undivided tax funds to the fund so exhausted an amount not to exceed three fourths of the amount estimated to belong to the exhausted fund. At the next semiannual distribution of taxes, the amount so transferred shall be deducted from the total amount found to be due the fund. The estimate shall be made in writing, signed by the auditor and treasurer, and recorded on the board's journal.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.203 | Adopting Standards Governing Conveyances of Real Property in County.

Effective:
September 4, 2014
Latest Legislation:
Senate Bill 172 - 130th General Assembly
Subject to division (B) of section 315.251 of the Revised Code, the county auditor and the county engineer of each county, by written agreement, shall adopt standards governing conveyances of real property in the county. These standards may include the requirements specified in section 315.251 of the Revised Code. The county auditor and county engineer may modify those standards from time to time as they consider necessary or desirable. The standards shall be adopted or modified only after the county auditor and county engineer have held two public hearings, not less than ten days apart, concerning adoption or modification of the standards. The standards shall be available for public inspection during normal business hours at the offices of the county auditor and county engineer.
Before the county auditor transfers any conveyance of real property presented to the auditor under section 319.20 or 315.251 of the Revised Code, the county auditor shall review the conveyance to determine whether it complies with the standards adopted under this section. The county auditor shall not transfer any conveyance that does not comply with those standards.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.21 | Fraudulent Transfers.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
If a transfer of real estate is fraudulently or improperly obtained, or the just proportion of valuation is not transferred with the part of a lot or tract transferred, the county auditor may cancel such transfer and, if necessary, he shall return the proper valuation.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.22 | Examination of Records.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county auditor or a person authorized in writing by him, may, at all reasonable times, examine and make memorandums from the records of deeds, mortgages, and leases in any county in the state, free of charge.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.23 | Discharge of Indigent Prisoner.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county auditor may discharge from imprisonment any person confined in the county jail for the nonpayment of a fine or amercement due the county, except fines for contempt of court or an officer of the law, when it is made clearly to appear to him that the fine or amercement cannot be collected by such imprisonment.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.27 | Delivery of Property on Retirement of Auditor.

Effective:
April 12, 2021
Latest Legislation:
House Bill 450 - 133rd General Assembly
Upon going out of or suspension from office by the board of county commissioners, each county auditor shall deliver to the auditor's successor or the appointee of the board, all documents, books, records, vouchers, papers, maps, and other property in the auditor's hands belonging to the county, and in the case of the death of an auditor, such property shall in like manner be delivered by the auditor's legal representatives. The county auditor shall include an inventory of the items delivered in accordance with this section in a certificate of transition under section 117.171 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.281 | Unpaid Operation Permit or Inspection Fee for Household Sewage Disposal System.

Effective:
May 6, 2005
Latest Legislation:
House Bill 231 - 125th General Assembly
The county auditor shall place on the general tax list and duplicate compiled in accordance with section 319.28 of the Revised Code the amount certified by the health commissioner of a city or general health district pursuant to section 3709.091 of the Revised Code of any unpaid operation permit or inspection fee for a household sewage treatment system or a small flow on-site sewage treatment system or any other unpaid fee levied under Chapter 3718. of the Revised Code and any accrued late payment penalties, together with any fee charged by the county auditor for placing the amount on the general tax list and duplicate and for the expenses of its collection. The amount placed on the general tax list and duplicate shall be a lien on the real property on which the household sewage treatment system or small flow on-site sewage treatment system is located from the date the amount was placed on the tax list and duplicate, and shall be charged and collected in the same manner as taxes on the list.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.29 | General Tax List and General Duplicate of Personal Property Compiled.

Effective:
July 6, 1984
Latest Legislation:
House Bill 794 - 115th General Assembly
On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, separate lists of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names personal property required to be entered on the general tax list and duplicate has been listed and assessed as shown on the returns and in the preliminary and final assessment certificates in the hands of the auditor pursuant to sections 5711.01 to 5711.36 and 5727.29 of the Revised Code, in each township, municipal corporation, special district, or separate school district or part of either in his county. He shall place in an appropriate column opposite each name, the aggregate value of such personal property as listed and assessed in such lists. On or before the third Monday of August in each year the auditor shall correct such lists in accordance with the additions and deductions ordered by the department of taxation, and shall certify and deliver one copy of such corrected lists to the county treasurer. The copies prepared by the auditor shall constitute the auditor's general tax list and treasurer's general duplicate of personal property for the current year.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.31 | Tax Upon Personal Property - Credit of Advance Payment.

Effective:
September 27, 1983
Latest Legislation:
House Bill 260 - 115th General Assembly
As soon as the general tax list and duplicate of personal property is made up in any year the county auditor shall extend on such list and duplicate, against the amount of personal property listed in the name of each person, firm, corporation, company, partnership, and association, the same rates of taxation levied upon the real and public utility property on the tax list and duplicate of such property in the preceding year, for the purposes of the current year, and shall proceed to determine the sums to be levied upon the amount of such personal property, adding the taxes of any previous year that have been omitted, which shall be assessed equally on all property subject to such taxes, and entered in one or more columns in such manner and form as the tax commissioner prescribes. In each case the auditor shall credit the amount so charged with the amount of the advance payment, in the manner provided by sections 5719.02 and 5719.03 of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.32 | Rounding Off Fractions.

Effective:
October 1, 1987
Latest Legislation:
House Bill 96 - 117th General Assembly
(A) In determining the amount of taxes to be levied upon the real and personal property subject to such taxes, if the amount chargeable against a piece of real property or upon the personal property of any person contains a fractional part of a cent, and such fraction exceeds five mills, it shall be entered as a whole cent, but if such fraction is five mills or less, it shall be dropped. In all cases where the whole amount of taxes upon the personal property of a person does not amount to two dollars, the county auditor shall not enter it upon the tax list if such person has no other taxable property. In all cases where the whole amount of taxes, penalties, and assessments for the current tax year charged and payable against a parcel of real property is less than two dollars, the auditor may reduce such amount to zero on the tax list and duplicate in which case such parcel shall not be charged with taxes, penalties, and assessments for the current tax year.
(B) If the whole amount of taxes, penalties, interest, and assessments chargeable against a parcel of real property or upon the personal property of any person contains a fractional part of a dollar, and that fractional part of a dollar exceeds fifty cents, the county auditor may increase it to the next whole dollar. If the fractional part is fifty cents or less, it may be dropped.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.33 | Auditor Shall Dispose of Fractional Mills.

Effective:
October 11, 1976
Latest Legislation:
House Bill 920 - 111th General Assembly
The county auditor need not assess on the taxable property of the county, or of any township, municipal corporation, or school district in such county, for any purpose, any rate of taxation containing or resulting in any fraction other than a decimal fraction or in any decimal fraction less than one-tenth of a mill, but if the sum required to be raised for any purpose results in a fraction less than one-twentieth of a mill, such fraction shall be dropped, and if more than one-twentieth and less than one-tenth, the difference between such fraction and one-tenth of a mill shall be added to the fraction.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.34 | Classified Tax List and Duplicate.

Effective:
August 18, 1955
Latest Legislation:
Senate Bill 68 - 101st General Assembly
On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, a list of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names any taxable property of the kinds enumerated in section 5707.04 of the Revised Code has been listed and assessed in each municipal corporation and elsewhere in his county, as shown on the returns and by the preliminary and final assessment certificates in his hands, referred to in section 319.29 of the Revised Code, placing separately in appropriate columns opposite each name the amount of the assessment of each kind of such property, separately taxed, the rate of taxation and the amount of tax upon each, and the total tax payable by each such person, company, firm, partnership, association, or corporation, crediting such amount with the amount of the advance payment, in the manner provided by sections 5719.02 and 5719.03 of the Revised Code. Such lists shall be prepared in duplicate. On or before the third Monday of August in each year the auditor shall correct such lists in accordance with the additions and deductions ordered by the department of taxation, and shall certify and deliver one copy of the lists to the county treasurer. The copies prepared by the auditor shall constitute the auditor's classified tax list and treasurer's classified tax duplicate of taxable property for the current year. Such tax list and duplicate shall not be open to public inspection, but may be inspected by the department of taxation.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.35 | Correction of Clerical Errors in Tax Lists and Duplicates.

Effective:
May 8, 1996
Latest Legislation:
Senate Bill 158 - 121st General Assembly
From time to time the county auditor shall correct all clerical errors the auditor discovers in the tax lists and duplicates in the name of the person charged with taxes or assessments, the description of lands or other property, the valuation or assessment of property or when property exempt from taxation has been charged with tax, or in the amount of such taxes or assessment, and shall correct the valuations or assessments on the tax lists and duplicates agreeably to amended, supplementary, or final assessment certificates. If the correction is made after a duplicate is delivered to the county treasurer, it shall be made on the margin of such list and duplicate without changing any name, description, or figure in the duplicate, as delivered, or in the original tax list, which shall always correspond exactly with each other.
For the purposes of this section and section 319.36 of the Revised Code, a clerical error is an error that can be corrected by the county auditor from the inspection or examination of documents in the county auditor's office or from the inspection or examination of documents that have been presented to the county auditor and have been recorded by the county recorder. Except as otherwise provided by law, any error in the listing, valuation, assessment, or taxation of real property other than a clerical error constitutes a fundamental error and is subject to correction only by the county board of revision as provided by law.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.37 | Settlements With Tax Commissioner and County Treasurer.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
After the refunding of taxes as prescribed by section 319.36 of the Revised Code:
(A) At the next settlement with the tax commissioner, the county auditor shall deduct from the amount of taxes due the state at such settlement the amount of such taxes that have been paid into the state treasury.
(B) At the next settlement with the county treasurer, the amount of each such refund apportioned among the various subdivision accounts shall be subtracted by the auditor from those accounts.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.39 | Record of Additions and Deductions - Certificate of Correction.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county auditor shall keep books or other records of "additions and deductions," in which he shall enter all corrections of the general duplicates and of the classified duplicate respectively, made after delivery of such duplicates to the county treasurer, which either increase or diminish the amount of a tax or assessment, as stated in such duplicates. In addition to the marginal corrections provided for in section 319.35 of the Revised Code, he shall in each case give the treasurer a certificate of the correction.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.40 | Omitted Taxes Shall Be Charged.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county, township, municipal corporation, or school district tax, he shall charge against it all such omitted tax for the preceding years, not exceeding five years, unless in the meantime such lands or lots have changed ownership, in which case only the taxes chargeable since the last change of ownership shall be so charged.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.41 | Liability for Loss of Public Funds.

Effective:
September 13, 2022
Latest Legislation:
Senate Bill 15 - 134th General Assembly
A county auditor shall not be held liable for a loss of public funds when the county auditor has performed all official duties required of the county auditor with reasonable care, but shall be liable only when a loss of public funds results from the county auditor's negligence or other wrongful act.
Last updated June 30, 2022 at 5:13 PM
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.42 | Apportionment of Unpaid Special Assessments.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Whenever a portion of a tract or parcel of real estate is conveyed to another owner, and such tract or parcel bears unpaid special assessments, the authority certifying such assessments shall, on request of the county auditor, furnish the auditor with the proportionate amounts of the assessments to be allocated to the portion of the original tract or parcel so conveyed to another owner, and the lien of the assessments, as levied against the original tract or parcel, shall extend to the portion conveyed only to the extent of the amount so allocated to the portion by the certifying authority. This section does not change the total amount of the assessments as originally levied, or the total amount of the balances due.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.43 | Settlement for Real and Public Utility Property Taxes - Certification of Delinquent List.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
(A) On or before the fifteenth day of February and on or before the tenth day of August of each year, the county auditor shall attend at the auditor's office to make settlement with the county treasurer and ascertain the amount of real property taxes and assessments and public utility property taxes with which such treasurer is to stand charged. At each August settlement the auditor shall take from the duplicate previously put into the hands of the treasurer for collection a list of all such taxes and assessments as the treasurer has been unable to collect, describing in such list the property on which the delinquent taxes and assessments are charged as described on the duplicate, and note on the list, in a marginal column, the several reasons assigned by the treasurer why such taxes and assessments should not be collected. Such list shall be signed by the treasurer, who shall testify to its correctness, under oath to be administered by the auditor.
(B) When making a settlement required by this section, if the county treasurer, under division (A) or (B) of section 321.341 of the Revised Code, has made advance payments to the several taxing districts of the current year unpaid taxes or current year delinquent taxes by means of a current unpaid or delinquent tax line of credit or by means of any other type of borrowing, the county auditor shall not apportion the current year unpaid taxes or current year delinquent taxes thereafter collected if the distribution of the taxes and assessments was made by means of such borrowing. The county treasurer shall apply the current year unpaid taxes or current year delinquent taxes, as applicable and upon collection, to repayment or reimbursement of the source from which the money to make the advance payments was borrowed. The county auditor shall not apportion the penalties and interest on such current year unpaid taxes and current year delinquent taxes collected thereafter to the several subdivisions. The county treasurer shall retain the penalties and interest in the county treasury and shall credit the penalties and interest to the county land reutilization corporation fund established under section 321.263 of the Revised Code pending appropriation to and for the benefit of a county land reutilization corporation organized under Chapter 1724. of the Revised Code.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.44 | Proceedings as to Delinquent List.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
In making a list as provided by section 319.43 of the Revised Code, the delinquencies of each township shall be kept separate. After deducting the amount of taxes as returned delinquent and the collection fees allowed the county treasurer from the several taxes charged on the duplicate, in a just and ratable proportion, the treasurer shall be held liable for the balance of such taxes. After first correcting any error which may have occurred in the apportionment of taxes at any previous settlement, the county auditor shall certify the balance due the state, the balance due the county, the balance due for road purposes, and the balance due the township, and shall record such list of delinquencies in his office forthwith.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.45 | Certificate to Treasurer as to Moneys Collected.

Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
(A) In making the settlement required by sections 319.43 and 319.44 of the Revised Code, the county auditor shall carefully examine the tax duplicate and ascertain, from the entries of taxes, interest, and penalty paid in whole or in part, and from such other sources of information as are within the auditor's reach, the true amount collected by the county treasurer on account of each of the several taxes charged on such duplicate, the amount remaining in the hands of the treasurer payable to each fund, and shall give to the treasurer separate certificates, in duplicate, of the separate sums found to have been collected by the treasurer.
(B) In making each of those settlements, the county auditor, except as provided in division (B) of section 319.43 of the Revised Code, shall apportion any delinquent taxes, penalties, and interest among the several taxing districts in the same proportions that the amount of real and public utility property taxes levied by each district in the preceding tax year bears to the amount of real and public utility property taxes levied by all such districts in the preceding tax year.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.46 | Certificate to Treasurer as to Taxes Charged.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The county auditor shall make and deliver to the county treasurer a certificate specifying the amount charged on the tax duplicate of the county for each of the several purposes for which taxes have been levied, and also a certificate or an abstract of the taxes which have become due and payable and which remain unpaid. In making the settlement in February of each year as required by section 319.43 of the Revised Code, the auditor may ascertain the amount of taxes collected from the statements required by sections 321.09 and 321.10 of the Revised Code to be made to him by the treasurer.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.47 | Duplicate of Certificates and Abstracts to Tax Commissioner.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Within ten days after he has made each semiannual settlement with the county treasurer, the county auditor shall transmit to the tax commissioner a duplicate of each of the several certificates and abstracts required to be made in the settlements.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.48 | Real Property Tax Suspension List of Taxes Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

Effective:
May 25, 1994
Latest Legislation:
House Bill 404 - 120th General Assembly
(A) The county auditor shall maintain a real property tax suspension list of tracts and lots certified to him under section 323.33 of the Revised Code as being charged with delinquent amounts most likely uncollectible except through foreclosure or through foreclosure and forfeiture. Tracts and lots on the list shall be listed in the same form and order or sequence as on the general tax list of real and public utility property. The list also shall include a description of the tract or lot and the name of the person under whom it is listed.
(B) When the county auditor enters current taxes and delinquent amounts on the general tax list and duplicate of real and public utility property under section 319.30 of the Revised Code, he shall enter against a tract or lot that is on the suspension list only the current taxes levied against the tract or lot; he shall not enter on the general tax list and duplicate the delinquent taxes, penalties, and interest charged against the tract or lot. Instead, he shall indicate on the general tax list and duplicate with an asterisk or other marking that the tract or lot appears on the real property tax suspension list, that delinquent taxes, penalties, and interest stand charged against it, and that the amount of the delinquency may be obtained through the county auditor or treasurer.
(C) If a tract or lot is foreclosed upon or foreclosed upon and forfeited for payment of delinquent taxes, penalties, and interest or is redeemed by the owner or another authorized taxpayer, the county auditor shall immediately strike the tract or lot from the real property tax suspension list.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.49 | Settlement by Auditor With Treasurer for Taxes - Certification of Delinquent Tax and Assessment List by Treasurer - Liability of Treasurer.

Effective:
November 28, 1969
Latest Legislation:
Senate Bill 305 - 108th General Assembly
On or before the thirtieth day of June and on or before the thirty-first day of October of each year the county auditor shall attend at his office to make settlement with the county treasurer and ascertain the amount of general personal and classified property taxes with which such treasurer is to stand charged. At each October settlement, the auditor shall take from the duplicates previously put into the hands of the treasurer for collection a list of all such taxes as the treasurer has been unable to collect, describing in such list the assessments on which such delinquent taxes are charged, as described on the duplicates, and note on the list, in a marginal column, the several reasons assigned by the treasurer why such taxes could not be collected. Such list shall be signed by the treasurer, who shall testify to the correctness of the list, under oath to be administered by the auditor. After deducting the amount of such taxes as returned delinquent and the collection fees allowed the treasurer from the several taxes charged on the duplicates in a just and ratable proportion, the treasurer shall be held liable for the balance of such taxes. After first correcting any error which may have occurred in the apportionment of taxes at any previous settlement, the auditor shall certify the balance due the state, the balance due the county, and the balance due each other taxing district, and shall record such list of delinquencies in his office forthwith.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.50 | Certificates Issued to Treasurer by Auditor - Duplicates to Tax Commissioner.

Effective:
March 31, 2003
Latest Legislation:
House Bill 198 - 124th General Assembly
(A) In making each June settlement required by section 319.49 of the Revised Code, the county auditor shall carefully examine the duplicate certificates and receipts for the advance payment of taxes and ascertain from such certificates and receipts, and from such other sources of information as are within the auditor's reach, the true amount collected by the county treasurer on account of each of the several taxes reported thereby, and the amount remaining in the hands of the treasurer payable to each fund, and shall give the treasurer separate certificates, in duplicate, of the separate sums found to have been received by the treasurer.
(B) In making each October settlement required by such section, the auditor shall carefully examine and ascertain from the entries of taxes, interest, and penalties paid in part, and from such other sources of information as are within the auditor's reach, the true amount collected by the treasurer on account of each of the several taxes charged on the duplicates, and the amount remaining in the hands of the treasurer payable to each fund, and shall give the treasurer separate certificates, in duplicate, of the separate sums found to have been collected by the treasurer.
(C) In making either settlement required under section 319.49 of the Revised Code, the county auditor shall apportion delinquent taxes, penalties, and interest among the several taxing districts in the same proportion that the amount of taxes levied by the district against the delinquent property in the preceding tax year bears to the taxes levied by all such districts against the property in the preceding tax year, and shall apportion assessments and other charges among the taxing districts in the order in which they became due.
(D) Within ten days after making each settlement provided for in this section, the auditor shall transmit to the tax commissioner a duplicate of each of the several certificates and abstracts required to be made in such settlements.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.51 | Account With New Township.

Effective:
December 20, 2005
Latest Legislation:
Senate Bill 107 - 126th General Assembly
On the erection of a new township in the county, the county auditor shall open an account with it and, at the auditor's next semiannual settlement, credit it with all moneys for taxes collected in or distributable to the territory included in the new township, making corresponding deductions from the townships from which it was taken. The moneys so credited shall be drawn by warrants in favor of the fiscal officer of the new township.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.52 | Abstract of Delinquent Tax and Assessment List.

Effective:
May 25, 1994
Latest Legislation:
House Bill 404 - 120th General Assembly
The delinquent tax and assessment list shall not be returned to the tax commissioner but shall be recorded by the county auditor immediately after his semiannual settlement with the county treasurer, an abstract of which, in such forms as the tax commissioner prescribes, shall be sent to the tax commissioner in August, with the settlement sheet of the county treasurer. No taxes returned delinquent shall be paid into the state treasury except by the county treasurers. In making out the duplicate of each year all tracts of land and lots returned delinquent shall be again entered on the duplicate, and the taxes on such tract or lot including the taxes of the current year, shall be charged on the tract or lot, together with the penalty and interest imposed by section 323.121 of the Revised Code, except as provided under section 319.48 of the Revised Code for tracts and lots on the real property tax suspension list and under section 5723.02 of the Revised Code for real property forfeited to the state.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.53 | County Auditor to Report to Tax Commissioner.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
No county auditor shall fail to make and transmit to the tax commissioner, within the time required by law, a return or report which he is required to make to the tax commissioner.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.541 | County to Pay Damages of Suit Against Officials.

Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
When an action has been commenced against the county treasurer, county auditor, or other county officer for performing or attempting to perform a duty authorized or directed by statute for the collection of the public revenue, the amount of damages and cost adjudged against such treasurer, auditor, or other officer shall be apportioned ratably by the auditor among all the parties entitled to share the revenue collected, and be deducted by the auditor from the shares of revenue payable to each, including as one of the parties, the state itself, as well as the counties, townships, municipal corporations, school districts, and organizations entitled thereto.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.55 | County Sealer.

Effective:
July 26, 1974
Latest Legislation:
House Bill 203 - 110th General Assembly
The county auditor shall be county sealer of weights and measures and shall be responsible for the preservation of the copies of all standards in his possession. He shall submit such standards to the state sealer at such times as may be required by regulation of the director of agriculture. The auditor shall see that all state laws relating to weights and measures are strictly enforced throughout his county, and shall assist generally in the prosecution of all violations of such laws.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.57 | County Sealer Shall Deliver Copies to Successor.

Effective:
June 20, 1994
Latest Legislation:
Senate Bill 134 - 120th General Assembly
When a county sealer resigns, is removed from office, or removes from the county, he shall deliver to his successor in office the standards, beams, weights, measures, and records in his possession. In case of the death of a county sealer, his representatives, in like manner, shall deliver to his successor in office such beams, weights, measures, and records.
In case of neglect or refusal to deliver such standards and records entire and complete, the successor in office may maintain a civil action against the person so refusing or neglecting, and recover double the value of such standards as have not been delivered, with costs of suit, which shall be appropriated by such successor to the purchase of such standards as are required in his office.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.58 | Use of False Weights and Measures.

Effective:
August 1, 1959
Latest Legislation:
House Bill 152 - 103rd General Assembly
If any person uses any weights, measures, or beams, in weighing or measuring, which do not conform to the standards of the state, or any other measures established by law, whereby a dealer in, purchaser of, or seller of any commodity or article of traffic is injured or defrauded, such dealer, purchaser, or seller may maintain a civil action against the offender, and if judgment is rendered him, he shall receive double damages and costs of suit.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.59 | Appointment of Inspectors - Salary.

Effective:
November 3, 1965
Latest Legislation:
House Bill 452 - 106th General Assembly
Each county sealer of weights and measures shall appoint, by writing under his hand and seal, one or more inspectors, who shall compare weights and measures whereever they are used or maintained for use within his county, or which are brought to the office of the county sealer for that purpose, with the copies of the standards in the possession of the county sealer. Such inspectors shall receive a salary fixed by the county sealer, to be paid by the county, which shall be instead of all fees or charges otherwise allowed by law. Such inspectors shall also be employed by the county sealer to assist in the prosecution of all violations of law relating to weights and measures.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.60 | Injunctions.

Effective:
January 1, 1974
Latest Legislation:
House Bill 511 - 109th General Assembly
The county sealer or his inspector may apply to any court of competent jurisdiction for a temporary or permanent injunction restraining any person from violating any provisions of the weights and measures laws or regulations issued by the director of agriculture pursuant thereto.
2023 Ohio Revised Code › Title 3 | Counties › Chapter 319 | Auditor › Section 319.63 | Payment to Treasurer of Housing Trust Fund Fees.

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