Immediately after each semiannual settlement of taxes and assessments, the county auditor shall report to the board of trustees of the sinking fund the amount in the county treasury to the credit of the sinking fund.
Report by auditor to trustees semiannually
Ohio Rev. Code Ann. § 327.03, under Chapter 327 | County Board of Trustees of Sinking Fund.
Ohio Rev. Code Ann. § 327.03