Ohio Revised Code Chapter 321 - Treasurer

• Section 321.01 - County Treasurer - Election And Term.
  A county treasurer shall be elected quadrennially in each county, who shall hold his office for four years from the first Monday of September...
• Section 321.02 - Bond Of County Treasurer - Oath.
  Before entering upon the duties of his office, the county treasurer shall give bond to the state in such sum as the board of...
• Section 321.03 - Contracting With Financial Institution To Process Payments, Checks And Fees.
  At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the...
• Section 321.04 - Deputies.
  Each county treasurer may appoint one or more deputies, and he shall be liable and accountable for their proceedings and misconduct in office. Effective...
• Section 321.05 - Place Of Treasurer's Office.
  The county treasurer shall keep his office at the county seat, in rooms provided for that purpose by the board of county commissioners, which...
• Section 321.06 - Transfer Of Property To Successor.
  At the expiration of his term of office or on his resignation or removal from office, the county treasurer shall deliver to his successor...
• Section 321.07 - Content Of Accounts.
  The county treasurer shall keep an accurate account of all moneys received by him, showing the amount, the time, from what source received, and...
• Section 321.08 - Method Of Entering Tax Receipts.
  The county treasurer shall enter on the treasurer's account each day the money received for advance payments of taxes and taxes charged on the...
• Section 321.09 - Daily Statement To County Auditor.
  Each business day, the county treasurer shall make a statement to the county auditor for the preceding day, showing the amount of taxes received...
• Section 321.10 - County Treasurer's Statement To County Auditor.
  At the time of closing the books at the end of each collection of taxes, the county treasurer shall make to the county auditor...
• Section 321.11 - Inspection Of Books.
  The books, accounts, and vouchers of the county treasurer, and all moneys remaining in the county treasury, shall be subject at all times to...
• Section 321.12 - Payments Into County Treasury.
  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...
• Section 321.13 - Currency Received And Disbursed.
  Notes of the United States, notes of solvent national banks organized under an act of congress, notes of federal reserve banks, and silver certificates...
• Section 321.14 - Duplicate Receipts Shall Be Given.
  When money is paid to the county treasurer, except on account of taxes charged on the duplicate, he shall give to the person paying...
• Section 321.15 - Payment Of Money From County Treasury.
  No money shall be paid from the county treasury, or transferred to any person for disbursement, except on the warrant of the county auditor,...
• Section 321.16 - Redemption Of County Warrants.
  (A) When a warrant drawn on the county treasurer by the county auditor is presented for payment, if there is money in the county...
• Section 321.17 - Indorsement And Interest On Warrants Not Paid.
  When a warrant is presented to the county treasurer for payment, and is not paid, for want of money belonging to the particular fund...
• Section 321.18 - Termination Of Interest On Warrants.
  As soon as sufficient funds are in the county treasury to redeem the warrants drawn on the treasury, and on which interest is accruing,...
• Section 321.19 - Account Of Interest.
  When the county treasurer redeems a warrant on which interest is due, he shall note on the warrant the amount of interest paid by...
• Section 321.20 - Deposit Of Warrants With The Auditor.
  On the first day of each month in each year, the county treasurer shall deposit with the county auditor all warrants he has redeemed...
• Section 321.21 - County Treasurer Shall Not Purchase County Warrants.
  No county treasurer shall contract for or purchase, directly or indirectly, any warrant issued by the county of which he is treasurer, at a...
• Section 321.22 - Failure To Note Interest On Warrants.
  In any settlement the county treasurer shall not be credited with any sum for interest paid by him on any warrant, unless, at the...
• Section 321.23 - County Money Shall Not Be Loaned.
  A county treasurer who loans money belonging to the county, with or without interest, or uses such money for his own individual purpose, shall...
• Section 321.24 - Settlement By County Treasurer With County Auditor - Allowance Of Fees.
  (A) On or before the fifteenth day of February, in each year, the county treasurer shall settle with the county auditor for all taxes...
• Section 321.25 - [Repealed].
  Effective Date: 10-27-1981
• Section 321.26 - Schedule Of Fees Allowed County Treasurer.
  (A) The county treasurer, on settlement with the county auditor, on or before the date prescribed for such settlement or any lawful extension of...
• Section 321.261 - Treasurer's Delinquent Tax And Assessment Collection Fund; Prosecuting Attorney's Delinquent Tax And Assessment Collection Fund.
  (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...
• Section 321.262 - Excess Appropriation From Rc 321.261 Fund.
  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...
• Section 321.263 - County Land Reutilization Fund.
  A county land reutilization fund shall be established in the county treasury of each county in which a county land reutilization corporation has been...
• Section 321.27 - Fees On Inheritance Tax Duplicates And Cigarette License Moneys.
  On settlement semiannually with the county auditor, the county treasurer shall be allowed as fees on all moneys collected by him on inheritance tax...
• Section 321.28 - Allowing Or Receiving Illegal Fees.
  A county auditor or county commissioner who makes, orders, or pays to the county treasurer, or any such treasurer who receives, from funds in...
• Section 321.29 - Certification Of County Treasurer As To Correctness Of Settlement - Oath - Record.
  At each settlement with the county auditor, the county treasurer shall certify at the foot of such settlement, next after the certificate of the...
• Section 321.30 - Payment To Treasurer Of State.
  The county treasurer, after he has made each settlement with the county auditor, shall pay to the state the full amount of all sums...
• Section 321.31 - Payment Of Proceeds Of Special Tax Levy By County Auditor To Local Treasurers.
  Immediately after each settlement with the county auditor, on demand, and on presentation of the warrant of the auditor therefor, the county treasurer shall...
• Section 321.32 - Money May Remain In County Treasury.
  If a township fiscal officer or other proper officer so requires, or the board of township trustees, the legislative authority of a municipal corporation,...
• Section 321.33 - Semiannual Distribution To Municipal Corporations.
  On the first Monday of February and August, each year, the county treasurer shall pay over to the treasurer of the municipal corporation all...
• Section 321.34 - Advance Payment To Local Authorities.
  (A) (1) When the local authorities by resolution so request, the county auditor shall pay township fiscal officers, treasurers of municipal corporations, the treasurer...
• Section 321.341 - Advance Payment Of Unpaid Taxes To Taxing Districts.
  (A) Within one hundred twenty days after the last day on which the first installment of current taxes may be paid without penalty, the...
• Section 321.342 - Notifying Township Or Municipality Of Estate Tax Receipts.
  Immediately upon receipt of payment for any taxes due under Chapter 5731. of the Revised Code, the county treasurer shall notify the taxing authority...
• Section 321.343 - Authority For Certain Counties To Authorize A County Land Reutilization Corporation.
  A county treasurer of a county in which a county land reutilization corporation has been organized under Chapter 1724. of the Revised Code may...
• Section 321.35 - Withholding School District Funds To Pay Debt Service Charges.
  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...
• Section 321.36 - Unpaid Or Delinquent Tax Line Of Credit.
  The county treasurer of a county in which a county land reutilization corporation is organized under Chapter 1724. of the Revised Code may enter...
• Section 321.37 - Allegations Against County Treasurer.
  (A) (1) If a county treasurer purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the...
• Section 321.38 - [Repealed].
  Repealed by 130th General Assembly File No. TBD, HB 10, §2, eff. 3/23/2015. Effective Date: 10-01-1953
• Section 321.39 - Report Of Treasurer.
  At the time of making his annual settlement with the board of county commissioners, the county treasurer shall furnish a certified statement of all...
• Section 321.40 - Powers Of Inspectors Of County Treasuries.
  A person appointed, in pursuance of any law of this state, to examine or inspect a county treasury or perform any other duty, may...
• Section 321.41 - Examination Of County Treasury On Application Of Taxpayers - Fees And Costs.
  On the written application of at least twenty taxpayers of a county, the court of common pleas shall appoint a committee of three persons...
• Section 321.42 - Duty Of Prosecuting Attorney.
  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...
• Section 321.43 - Employment Of Night Watchman.
  If the county treasurer, county auditor, and probate judge notify the board of county commissioners, in writing, that, in their opinion, the safety of...
• Section 321.44 - Establishing Probation Services Fund.
  (A) (1) A county probation services fund shall be established in the county treasury of each county. The fund a county establishes under this...
• Section 321.45 - Agreements For Payment Of Current Taxes.
  (A) As used in this section: (1) "Taxpayer" means any person in whose name a parcel of property or manufactured or mobile home is...
• Section 321.46 - Education Programs For New Treasurers And Continuing Education Programs.
  (A) To enhance the background and working knowledge of county treasurers in governmental accounting, portfolio reporting and compliance, investments, and cash management, the auditor...
• Section 321.47 - Noitce Of Continuing Education Of County Treasurer.
  (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,...
• Section 321.48 - Bad Check Fee.
  A county treasurer may assess a fee not exceeding an amount equal to five dollars plus any amount passed on from a financial institution...
• Section 321.49 - Contracts For Treasurer To Provide Services To County Land Reutilization Corporation.
  The county treasurer may enter into a contract with a county land reutilization corporation organized under Chapter 1724. of the Revised Code to provide...

Last modified: October 10, 2016