Ohio Revised Code Chapter 319 - Auditor

• Section 319.01 - County Auditor - Term Of Office.
  A county auditor shall be chosen quadrennially in each county, who shall hold his office for four years, commencing on the second Monday in...
• Section 319.02 - Bond Of County Auditor - Oath Of Office.
  Before entering upon the discharge of the duties of his office, the county auditor shall give a bond signed by a bonding or surety...
• Section 319.03 - Location Of Office.
  The office of the county auditor shall be at the county seat, in such rooms as the board of county commissioners provides. Effective Date:
• Section 319.04 - Continuing Education Courses.
  (A) Each county auditor who is elected to a full term of office shall attend and successfully complete at least sixteen hours of continuing...
• Section 319.05 - Deputies.
  The county auditor may appoint one or more deputies to aid him in the performance of his duties. The auditor and his sureties shall...
• Section 319.06 - Oaths.
  The county auditor and his deputies may administer any oath necessary in the discharge of the duties of their respective offices, or proper in...
• Section 319.07 - Certain Officials Ineligible To Office Of Auditor.
  No judge or clerk of a court, county commissioner, county recorder, county engineer, county treasurer, or sheriff shall be eligible to the office of...
• Section 319.08 - Secretary Of Board Of County Commissioners.
  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...
• Section 319.09 - County Auditor As Fiscal Auditor.
  The county auditor, if authorized by a resolution of the board of county commissioners, may serve as the fiscal officer of any department, office,...
• Section 319.10 - Contracts For Auditor To Provide Services To County Land Reutilization Corporation.
  The county auditor may enter into a contract with a county land reutilization corporation organized under Chapter 1724. of the Revised Code to provide...
• Section 319.11 - Annual County Financial Report.
  The county auditor shall, on or before ninety days after the close of the fiscal year, prepare a financial report of the county for...
• Section 319.12 - Annual Report Expenses.
  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,...
• Section 319.13 - Money To Be Certified Into Treasury.
  Except as to moneys collected on the tax duplicate, the county auditor shall certify all moneys into the county treasury, specifying by whom to...
• Section 319.14 - Account Current With County Treasurer.
  The county auditor shall keep an accurate account current with the county treasurer, showing all moneys paid into the treasury, the amount of such...
• Section 319.15 - Monthly Statement Of County Finances.
  On the first business day of each month, the county auditor shall prepare in duplicate a statement of the finances of the county for...
• Section 319.16 - Issuing And Recording Warrants.
  The county auditor shall issue warrants, including electronic warrants authorizing direct deposit for payment of county obligations in accordance with division (F) of section...
• Section 319.17 - Warrants For Funds Payable To School District.
  All warrants of the county auditor on the county treasurer for funds payable to a school district shall be stamped across their face "for...
• Section 319.18 - Proceedings When Fund Is Exhausted.
  When any fund is exhausted, the county auditor and county treasurer shall make an estimate of the amount of money belonging to such fund...
• Section 319.19 - Notifying Courts Of Federal Short Term Interest Rate.
  Within ten days after receiving the notification from the tax commissioner under section 5703.47 of the Revised Code of the interest rate per annum...
• Section 319.20 - Transfer Of Title And Tax Value Of Property.
  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...
• Section 319.201 - Evidence Of Title To Real Property Acquired By State Or Political Subdivision.
  Whenever the state or any political subdivision thereof acquires an easement, right, title, or interest in a parcel or part of a parcel of...
• Section 319.202 - Submitting Statement Declaring Value Of Real Property Transferred.
  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...
• Section 319.203 - Adopting Standards Governing Conveyances Of Real Property In County.
  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,...
• Section 319.21 - Fraudulent Transfers.
  If a transfer of real estate is fraudulently or improperly obtained, or the just proportion of valuation is not transferred with the part of...
• Section 319.22 - Examination Of Records.
  The county auditor or a person authorized in writing by him, may, at all reasonable times, examine and make memorandums from the records of...
• Section 319.23 - Discharge Of Indigent Prisoner.
  The county auditor may discharge from imprisonment any person confined in the county jail for the nonpayment of a fine or amercement due the...
• Section 319.24 - [Repealed].
  Added by 128th General AssemblyFile No.9, HB 1, §101.01, eff. 10/16/2009. Effective Date: 01-01-1974
• Section 319.25 - [Repealed].
  Repealed by 130th General Assembly File No. TBD, HB 10, §2, eff. 3/23/2015. Effective Date: 05-25-1976
• Section 319.26 - Allegations Against County Auditor.
  (A) (1) If a county auditor purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the...
• Section 319.27 - Delivery Of Property On Retirement Of Auditor.
  Upon going out of or suspension from office by the board of county commissioners, each county auditor shall deliver to his successor or the...
• Section 319.28 - General Tax List And General Duplicate Of Real And Public Utility Property Compiled - Parcel Numbering System.
  (A) Except as otherwise provided in division (B) of this section, on or before the first Monday of August, annually, the county auditor shall...
• Section 319.281 - Unpaid Operation Permit Or Inspection Fee For Household Sewage Disposal System.
  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...
• Section 319.29 - General Tax List And General Duplicate Of Personal Property Compiled.
  On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, separate...
• Section 319.30 - Tax Levied Upon Each Tract Of Real Property.
  (A) After receiving from officers and authorities empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized...
• Section 319.301 - Determining And Certifying Tax Reduction Percentage For Carryover Property.
  (A) The reductions required by division (D) of this section do not apply to any of the following: (1) Taxes levied at whatever rate...
• Section 319.302 - Reduction Of Remaining Taxes.
  (A) (1) Real property that is not intended primarily for use in a business activity shall qualify for a partial exemption from real property...
• Section 319.31 - Tax Upon Personal Property - Credit Of Advance Payment.
  As soon as the general tax list and duplicate of personal property is made up in any year the county auditor shall extend on...
• Section 319.311 - [Repealed].
  Effective Date: 06-26-2003
• Section 319.32 - Rounding Off Fractions.
  (A) In determining the amount of taxes to be levied upon the real and personal property subject to such taxes, if the amount chargeable...
• Section 319.33 - Auditor Shall Dispose Of Fractional Mills.
  The county auditor need not assess on the taxable property of the county, or of any township, municipal corporation, or school district in such...
• Section 319.34 - Classified Tax List And Duplicate.
  On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, a...
• Section 319.35 - Correction Of Clerical Errors In Tax Lists And Duplicates.
  From time to time the county auditor shall correct all clerical errors the auditor discovers in the tax lists and duplicates in the name...
• Section 319.36 - Clerical Errors In Taxes.
  If, after having delivered a duplicate to the county treasurer for collection, the county auditor is satisfied that any tax, assessment, recoupment charge, or...
• Section 319.37 - Settlements With Tax Commissioner And County Treasurer.
  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...
• Section 319.38 - Deductions From Valuation For Injured Or Destroyed Property.
  Whenever it is made to appear to the county auditor, by the oath of the owner or one of the owners of a building...
• Section 319.39 - Record Of Additions And Deductions - Certificate Of Correction.
  The county auditor shall keep books or other records of "additions and deductions," in which he shall enter all corrections of the general duplicates...
• Section 319.40 - Omitted Taxes Shall Be Charged.
  When the county auditor is satisfied that lots or lands on the tax list or duplicate have not been charged with either the county,...
• Section 319.41 - [Repealed].
  Effective Date: 12-20-1971
• Section 319.42 - Apportionment Of Unpaid Special Assessments.
  Whenever a portion of a tract or parcel of real estate is conveyed to another owner, and such tract or parcel bears unpaid special...
• Section 319.43 - Settlement For Real And Public Utility Property Taxes - Certification Of Delinquent List.
  (A) On or before the fifteenth day of February and on or before the tenth day of August of each year, the county auditor...
• Section 319.44 - Proceedings As To Delinquent List.
  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...
• Section 319.45 - Certificate To Treasurer As To Moneys Collected.
  (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...
• Section 319.451 - Auditor Shall Ascertain Net Amount Of Taxes Collected.
  The county auditor shall ascertain the net amount of taxes collected for each particular purpose. Effective Date: 09-21-1982
• Section 319.46 - Certificate To Treasurer As To Taxes Charged.
  The county auditor shall make and deliver to the county treasurer a certificate specifying the amount charged on the tax duplicate of the county...
• Section 319.47 - Duplicate Of Certificates And Abstracts To Tax Commissioner.
  Within ten days after he has made each semiannual settlement with the county treasurer, the county auditor shall transmit to the tax commissioner a...
• Section 319.48 - Real Property Tax Suspension List Of Taxes Uncollectible Except Through Foreclosure Or Through Foreclosure And Forfeiture.
  (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...
• Section 319.49 - Settlement By Auditor With Treasurer For Taxes - Certification Of Delinquent Tax And Assessment List By Treasurer - Liability Of Treasurer.
  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...
• Section 319.50 - Certificates Issued To Treasurer By Auditor - Duplicates To Tax Commissioner.
  (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...
• Section 319.51 - Account With New Township.
  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...
• Section 319.52 - Abstract Of Delinquent Tax And Assessment List.
  The delinquent tax and assessment list shall not be returned to the tax commissioner but shall be recorded by the county auditor immediately after...
• Section 319.53 - County Auditor To Report To Tax Commissioner.
  No county auditor shall fail to make and transmit to the tax commissioner, within the time required by law, a return or report which...
• Section 319.54 - Fees To Compensate For Auditor's Services.
  (A) On all moneys collected by the county treasurer on any tax duplicate of the county, other than estate tax duplicates, and on all...
• Section 319.541 - County To Pay Damages Of Suit Against Officials.
  When an action has been commenced against the county treasurer, county auditor, or other county officer for performing or attempting to perform a duty...
• Section 319.55 - County Sealer.
  The county auditor shall be county sealer of weights and measures and shall be responsible for the preservation of the copies of all standards...
• Section 319.56 - [Repealed].
  Effective Date: 07-26-1974
• Section 319.57 - County Sealer Shall Deliver Copies To Successor.
  When a county sealer resigns, is removed from office, or removes from the county, he shall deliver to his successor in office the standards,...
• Section 319.58 - Use Of False Weights And Measures.
  If any person uses any weights, measures, or beams, in weighing or measuring, which do not conform to the standards of the state, or...
• Section 319.59 - Appointment Of Inspectors - Salary.
  Each county sealer of weights and measures shall appoint, by writing under his hand and seal, one or more inspectors, who shall compare weights...
• Section 319.60 - Injunctions.
  The county sealer or his inspector may apply to any court of competent jurisdiction for a temporary or permanent injunction restraining any person from...
• Section 319.61 - Notice Of Intention To Proceed With Public Improvement.
  (A) When a political subdivision of this state authorized to undertake public improvements has determined to construct or make such an improvement and to...
• Section 319.63 - Payment To Treasurer Of Housing Trust Fund Fees.
  (A) During the first thirty days of each calendar quarter, the county auditor shall pay to the treasurer of state all amounts that the...
• Section 319.99 - Penalty.
  (A) Whoever violates section 319.53 of the Revised Code is guilty of a minor misdemeanor. (B) Whoever violates section 319.202 of the Revised Code...

Last modified: October 10, 2016