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32 chapters · 1,167 sections in this title.
Ohio Rev. Code Ann. § 327.01 County board of trustees of sinking fund
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In each county owing a bonded debt, there shall be a board, designated as the trustees of the sinking fund, composed of the prosecuting attorney, the county auditor, and the county treasurer. The prosecuting attorney shall be the president of such board and the county auditor sha…
Ohio Rev. Code Ann. § 327.02 Duties of board of trustees
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The board of trustees of the sinking fund shall provide for the payment of all bonds issued by the county and the interest maturing thereon. All taxes, assessments, and other moneys collected for such purposes, or held in the county treasury to the credit of the sinking fund, sha…
Ohio Rev. Code Ann. § 327.03 Report by auditor to trustees semiannually
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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.
Ohio Rev. Code Ann. § 327.04 Investment of funds
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The board of trustees of the sinking fund shall invest all moneys subject to its control in bonds of the United States, of this state, or of a municipal corporation, school district, township, or county of the state, and shall hold in reserve in cash only such sums as may be need…