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Ohio Statutes, Title 3

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Ohio/Statutes

← All Ohio coverage

Title 3, Title 3. Counties

32 chapters · 1,167 sections in this title.

All chapters in Title 31,167 Ch 307, Chapter 307 | Board of County Commis…229 Ch 303, Chapter 303 | County Zoning; Renewal…77 Ch 323, Chapter 323 | Collection of Taxes75 Ch 319, Chapter 319 | Auditor69 Ch 306, Chapter 306 | County Transit System;…65 Ch 321, Chapter 321 | Treasurer55 Ch 317, Chapter 317 | Recorder51 Ch 305, Chapter 305 | Board of County Commis…43 Ch 339, Chapter 339 | Hospitals40 Ch 311, Chapter 311 | Sheriff38 Ch 341, Chapter 341 | Jails38 Ch 315, Chapter 315 | Engineer35 Ch 313, Chapter 313 | Coroner33 Ch 325, Chapter 325 | Compensation33

69 sections·Filtered byTitle 3✕Ch 319✕

Ohio Rev. Code Ann. § 319.01 County auditor - term of office
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A county auditor shall be chosen quadrennially in each county, who shall hold his office for four years, commencing on the second Monday in March next after his election.
Ohio Rev. Code Ann. § 319.02 Bond of county auditor - oath of office
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Except as otherwise provided in section 3.061 of the Revised Code, before entering upon the discharge of the duties of office, the county auditor shall give a bond signed by a bonding or surety company authorized to do business in this state and to be approved by the board of cou…
Ohio Rev. Code Ann. § 319.03 Location of office
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The office of the county auditor shall be at the county seat, in such rooms as the board of county commissioners provides.
Ohio Rev. Code Ann. § 319.04 Continuing education courses
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(A) Each county auditor who is elected to a full term of office shall attend and successfully complete at least sixteen hours of continuing education courses during the first year of the auditor's term of office, and complete at least another eight hours of such courses by the en…

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Ohio Rev. Code Ann. § 319.05 Deputies

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The county auditor may appoint one or more deputies to aid the auditor in the performance of official duties. The auditor and the auditor's sureties shall be liable for the acts and conduct of such deputies. Last updated February 13, 2025 at 8:11 PM

Ohio Rev. Code Ann. § 319.06 Oaths

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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.

Ohio Rev. Code Ann. § 319.07 Certain officials ineligible to office of auditor

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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.

Ohio Rev. Code Ann. § 319.08 Secretary of board of county commissioners

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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 …

Ohio Rev. Code Ann. § 319.09 County auditor as fiscal auditor

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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 offi…

Ohio Rev. Code Ann. § 319.10 Contracts for auditor to provide services to county land reutilization corporation

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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 lan…

Ohio Rev. Code Ann. § 319.11 Annual county financial report

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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 n…

Ohio Rev. Code Ann. § 319.12 Annual report expenses

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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 app…

Ohio Rev. Code Ann. § 319.13 Money to be certified into treasury

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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. Cos…

Ohio Rev. Code Ann. § 319.14 Account current with county treasurer

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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, …

Ohio Rev. Code Ann. § 319.15 Monthly statement of county finances

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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 remai…

Ohio Rev. Code Ann. § 319.16 Issuing and recording warrants

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(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, up…

Ohio Rev. Code Ann. § 319.17 Warrants for funds payable to school district

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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."

Ohio Rev. Code Ann. § 319.18 Proceedings when fund is exhausted

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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 advisa…

Ohio Rev. Code Ann. § 319.20 Transfer of title and tax value of property

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After complying with sections 319.202, 315.251, and 319.203 of the Revised Code, and on application and presentation of title, with the affidavits required by law, or the proper order of a court or the county board of revision, bearing the last known address of the grantee, or of…

Ohio Rev. Code Ann. § 319.201 Evidence of title to real property acquired by state or political subdivision

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Whenever the state or any political subdivision thereof acquires an easement, right, title, or interest in a parcel or part of a parcel of real property, either by deed of purchase or by order of a court or a county board of revision, upon which parcel of real property the lien f…

Ohio Rev. Code Ann. § 319.202 Submitting statement declaring value of real property transferred

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Before the county auditor indorses any real property conveyance or manufactured or mobile home conveyance presented to the auditor pursuant to section 319.20 of the Revised Code or registers any manufactured or mobile home conveyance pursuant to section 4503.061 of the Revised Co…

Ohio Rev. Code Ann. § 319.203 Adopting standards governing conveyances of real property in county

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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 count…

Ohio Rev. Code Ann. § 319.21 Fraudulent transfers

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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.

Ohio Rev. Code Ann. § 319.22 Examination of records

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The county auditor or a person authorized in writing by him, may, at all reasonable times, examine and make memorandums from the records of deeds, mortgages, and leases in any county in the state, free of charge.

Ohio Rev. Code Ann. § 319.23 Discharge of indigent prisoner

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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 c…

Ohio Rev. Code Ann. § 319.26 Allegations against county auditor

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(A)(1) If a county auditor purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the fiscal duties of the office of county auditor or purposely, knowingly, or recklessly commits any act expressly prohibited by law with respect…

Ohio Rev. Code Ann. § 319.27 Delivery of property on retirement of auditor

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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…

Ohio Rev. Code Ann. § 319.28 General tax list and general duplicate of real and public utility property compiled - parcel numbering system

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(A) As used in this section: "Designated public service worker" has the meaning defined in division (A)(7) of section 149.43 of the Revised Code. "Qualifying former designated public service worker" has the meaning defined in section 149.45 of the Revised Code. (B) Except as othe…

Ohio Rev. Code Ann. § 319.281 Unpaid operation permit or inspection fee for household sewage disposal system

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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 …

Ohio Rev. Code Ann. § 319.29 General tax list and general duplicate of personal property compiled

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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 prop…

Ohio Rev. Code Ann. § 319.30 Tax levied upon each tract of real property

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(A) After receiving from officers and authorities empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, statements of the rates and sums to be levied for the current year, the county auditor shall proceed to determine the su…

Ohio Rev. Code Ann. § 319.301 Determining and certifying tax reduction percentage for carryover property

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(A) The reductions required by division (D) of this section do not apply to any of the following: (1) Taxes levied at whatever rate is required to produce a specified amount of tax money, including a tax levied under section 5705.199 or 5748.09 of the Revised Code, or an amount t…

Ohio Rev. Code Ann. § 319.302 Reduction of remaining taxes

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(A) For purposes of this section: (1) "Farming activity" means farming, leasing property for farming, or holding vacant land that the county auditor determines will be used for farming. (2) "Residential activity" means occupying or holding property improved with single-family, tw…

Ohio Rev. Code Ann. § 319.303 Property tax credit for school districts on a millage floor

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(A) As used in this section: (1) "Qualifying nonbusiness property" means real property or a manufactured or mobile home that meets all of the following requirements: (a) The property is either of the following: (i) Real property that is classified as to use as residential/agricul…

Ohio Rev. Code Ann. § 319.304 Local option homestead exemptions

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(A) As used in this section: (1) "Homestead" has the same meaning as in section 323.151 of the Revised Code and also includes a manufactured or mobile home that is owned and occupied as a home by an individual whose domicile is in this state. (2) "Homestead exemption" means a red…

Ohio Rev. Code Ann. § 319.31 Tax upon personal property - credit of advance payment

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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 associatio…

Ohio Rev. Code Ann. § 319.32 Rounding off fractions

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(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 fiv…

Ohio Rev. Code Ann. § 319.33 Auditor shall dispose of fractional mills

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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 fr…

Ohio Rev. Code Ann. § 319.34 Classified tax list and duplicate

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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 …

Ohio Rev. Code Ann. § 319.35 Correction of clerical errors in tax lists and duplicates

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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 pr…

Ohio Rev. Code Ann. § 319.36 Clerical errors in taxes

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If, after having delivered a duplicate to the county treasurer for collection, the county auditor is satisfied that any tax, assessment, recoupment charge, or any part thereof has been erroneously charged as a result of a clerical error as defined in section 319.35 of the Revised…

Ohio Rev. Code Ann. § 319.37 Settlements with tax commissioner and county treasurer

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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 s…

Ohio Rev. Code Ann. § 319.38 Deductions from valuation for injured or destroyed property

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Whenever it is made to appear to the county auditor, based on an inspection by the county auditor or based on notice provided to the county auditor, on a form prescribed by the department of taxation, by a property owner or two disinterested persons who are residents of the towns…

Ohio Rev. Code Ann. § 319.39 Record of additions and deductions - certificate of correction

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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 increas…

Ohio Rev. Code Ann. § 319.40 Omitted taxes shall be charged

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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 …

Ohio Rev. Code Ann. § 319.41 Liability for loss of public funds

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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…

Ohio Rev. Code Ann. § 319.42 Apportionment of unpaid special assessments

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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…

Ohio Rev. Code Ann. § 319.43 Settlement for real and public utility property taxes - certification of delinquent list

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(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 ut…

Ohio Rev. Code Ann. § 319.44 Proceedings as to delinquent list

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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 dup…

Ohio Rev. Code Ann. § 319.45 Certificate to treasurer as to moneys collected

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(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 informati…