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Ohio Statutes, Title 3

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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

1,167 sections·Filtered byTitle 3✕

Ohio Rev. Code Ann. § 321.10 County treasurer's statement to county auditor
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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 …
Ohio Rev. Code Ann. § 321.11 Inspection of books
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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
Ohio Rev. Code Ann. § 321.12 Payments into county treasury
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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 treasu…
Ohio Rev. Code Ann. § 321.13 Currency received and disbursed
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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 lega…

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Ohio Rev. Code Ann. § 321.14 Duplicate receipts shall be given

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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. …

Ohio Rev. Code Ann. § 321.15 Payment of money from county treasury

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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 paymen…

Ohio Rev. Code Ann. § 321.16 Redemption of county warrants

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(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 …

Ohio Rev. Code Ann. § 321.17 Indorsement and interest on warrants not paid

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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 …

Ohio Rev. Code Ann. § 321.18 Termination of interest on warrants

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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 that the treasurer is ready to redeem such warrants, and from the date of the notice the interest on such…

Ohio Rev. Code Ann. § 321.19 Account of interest

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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. Last updated July 27, 2026 at 12:45 PM

Ohio Rev. Code Ann. § 321.20 Deposit of warrants with the auditor

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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.

Ohio Rev. Code Ann. § 321.21 County treasurer shall not purchase county warrants

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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 war…

Ohio Rev. Code Ann. § 321.22 Failure to note interest on warrants

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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. Last updated July 27, 2026 at 12:46 PM

Ohio Rev. Code Ann. § 321.23 County money shall not be loaned

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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…

Ohio Rev. Code Ann. § 321.24 Settlement by county treasurer with county auditor - allowance of fees

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(A) On or before the fifteenth day of February, in each year, the county treasurer shall settle with the county auditor for all taxes and assessments that the treasurer has collected on the general duplicate of real and public utility property at the time of making the settlement…

Ohio Rev. Code Ann. § 321.25 Confidential property records

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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

Ohio Rev. Code Ann. § 321.26 Schedule of fees allowed county treasurer

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(A) The county treasurer, on settlement with the county auditor, on or before the date prescribed for such settlement or any lawful extension of such date, shall be allowed as fees on all qualifying collections the following percentages: (1) For settlement dates or any lawful ext…

Ohio Rev. Code Ann. § 321.261 Treasurer's delinquent tax and assessment collection fund; prosecuting attorney's delinquent tax and assessment collection fund

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(A) In each county treasury there shall be created the treasurer's delinquent tax and assessment collection fund and the prosecuting attorney's delinquent tax and assessment collection fund. Except as otherwise provided in this division, two and one-half per cent of all delinquen…

Ohio Rev. Code Ann. § 321.262 Excess appropriation from RC 321.261 fund

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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 th…

Ohio Rev. Code Ann. § 321.263 County land reutilization fund

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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 321.34…

Ohio Rev. Code Ann. § 321.27 Fees on estate tax duplicates and cigarette license moneys

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(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 gen…

Ohio Rev. Code Ann. § 321.28 Allowing or receiving illegal fees

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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, …

Ohio Rev. Code Ann. § 321.29 Certification of county treasurer as to correctness of settlement - oath - record

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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,…

Ohio Rev. Code Ann. § 321.30 Payment to treasurer of state

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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. Last update…

Ohio Rev. Code Ann. § 321.31 Payment of proceeds of special tax levy by county auditor to local treasurers

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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 b…

Ohio Rev. Code Ann. § 321.32 Money may remain in county treasury

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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 …

Ohio Rev. Code Ann. § 321.33 Semiannual distribution to municipal corporations

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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 corpor…

Ohio Rev. Code Ann. § 321.34 Advance payment to local authorities

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(A)(1) When the local authorities by resolution so request, the county auditor shall pay township fiscal officers, treasurers of municipal corporations, the treasurer of any board of education, and the treasurer of any other political subdivision or taxing district whose funds de…

Ohio Rev. Code Ann. § 321.341 Advance payment of unpaid taxes to taxing districts

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(A) Within one hundred twenty days after the last day on which the first installment of current taxes may be paid without penalty, the county treasurer of a county in which a county land reutilization corporation is organized under Chapter 1724. of the Revised Code, in the treasu…

Ohio Rev. Code Ann. § 321.342 Notifying township or municipality of estate tax receipts

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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…

Ohio Rev. Code Ann. § 321.343 Authority for certain counties to authorize a county land reutilization corporation

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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 corporat…

Ohio Rev. Code Ann. § 321.35 Withholding school district funds to pay debt service charges

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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 count…

Ohio Rev. Code Ann. § 321.36 Unpaid or delinquent tax line of credit

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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…

Ohio Rev. Code Ann. § 321.37 Allegations against county treasurer

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(A)(1) If a county treasurer 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 treasurer or purposely, knowingly, or recklessly commits any act expressly prohibited by law with res…

Ohio Rev. Code Ann. § 321.39 Report of treasurer

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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, designati…

Ohio Rev. Code Ann. § 321.40 Powers of inspectors of county treasuries

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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 witness…

Ohio Rev. Code Ann. § 321.41 Examination of county treasury on application of taxpayers - fees and costs

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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 t…

Ohio Rev. Code Ann. § 321.42 Duty of prosecuting attorney

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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 office…

Ohio Rev. Code Ann. § 321.43 Employment of night watchman

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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 watchm…

Ohio Rev. Code Ann. § 321.44 Establishing probation services fund

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(A)(1) A county probation services fund shall be established in the county treasury of each county. The fund a county establishes under this division shall contain all moneys paid to the treasurer of the county under section 2951.021 of the Revised Code for deposit into the fund.…

Ohio Rev. Code Ann. § 321.45 Agreements for payment of current taxes

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(A) As used in this section:(1) "Taxpayer" means any person in whose name a parcel of property or manufactured or mobile home is listed on the tax duplicate or a vendee of such property under a purchase agreement or land contract.(2) "Prepayment" means any amount given to the cou…

Ohio Rev. Code Ann. § 321.46 Education programs for new treasurers and continuing education programs

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(A) To enhance the background and working knowledge of county treasurers in governmental accounting, portfolio reporting and compliance, investments, cybersecurity, and cash management, the auditor of state and the treasurer of state shall conduct education programs for persons e…

Ohio Rev. Code Ann. § 321.47 Notice of continuing education of county treasurer

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(A) By the fifteenth day of January following completion of each biennial cycle described in division (B)(3)(a) of section 321.46 of the Revised Code, the auditor of state shall notify the treasurer of state of the continuing education hours completed under the auditor of state's…

Ohio Rev. Code Ann. § 321.48 Bad check fee

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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 …

Ohio Rev. Code Ann. § 321.49 Contracts for treasurer to provide services to county land reutilization corporation

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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 coun…

Ohio Rev. Code Ann. § 321.50 Liability for loss of public funds

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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 negli…

Ohio Rev. Code Ann. § 322.01 Real property and manufactured home transfer tax definitions

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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…

Ohio Rev. Code Ann. § 322.02 Real property transfer tax

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(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…

Ohio Rev. Code Ann. § 322.021 Repealing county permissive tax passed as an emergency

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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 yea…

Ohio Rev. Code Ann. § 322.03 Allocating and disbursing tax proceeds

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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 adminis…