STATE STATUTES & CODES

OHIO STATUTES AND CODES

Chapter 319: AUDITOR

• 319.01 County auditor - term of office.
• 319.02 Bond of county auditor - oath of office.
• 319.03 Location of office.
• 319.04 Continuing education courses.
• 319.05 Deputies.
• 319.06 Oaths.
• 319.07 Certain officials ineligible to office of auditor.
• 319.08 Secretary of board of county commissioners.
• 319.09, 319.10 [Repealed].
• 319.11 Annual county financial report.
• 319.12 Annual report expenses.
• 319.13 Money to be certified into treasury.
• 319.14 Account current with county treasurer.
• 319.15 Monthly statement of county finances.
• 319.16 Issuing and recording warrants.
• 319.17 Warrants for funds payable to school district.
• 319.18 Proceedings when fund is exhausted.
• 319.19 Notifying courts of federal short term interest rate.
• 319.20 Transfer of title and tax value of property.
• 319.201 Evidence of title to real property acquired by state or political subdivision.
• 319.202 Submitting statement declaring value of real property transferred.
• 319.203 Adopting standards governing conveyances of real property in county.
• 319.21 Fraudulent transfers.
• 319.22 Examination of records.
• 319.23 Discharge of indigent prisoner.
• 319.24 [Repealed].
• 319.25 Examination of charges - removal - successor.
• 319.26 Prosecutions against county auditor.
• 319.27 Delivery of property on retirement of auditor.
• 319.28 General tax list and general duplicate of real and public utility property compiled - parcel numbering system.
• 319.281 Unpaid operation permit or inspection fee for household sewage disposal system.
• 319.29 General tax list and general duplicate of personal property compiled.
• 319.30 Tax levied upon each tract of real property.
• 319.301 Determining and certifying tax reduction percentage for carryover property.
• 319.302 Reduction of remaining taxes.
• 319.31 Tax upon personal property - credit of advance payment.
• 319.311 [Repealed].
• 319.32 Rounding off fractions.
• 319.33 Auditor shall dispose of fractional mills.
• 319.34 Classified tax list and duplicate.
• 319.35 Correction of clerical errors in tax lists and duplicates.
• 319.36 Clerical errors in taxes.
• 319.37 Settlements with tax commissioner and county treasurer.
• 319.38 Deductions from valuation for injured or destroyed property.
• 319.39 Record of additions and deductions - certificate of correction.
• 319.40 Omitted taxes shall be charged.
• 319.41 [Repealed].
• 319.42 Apportionment of unpaid special assessments.
• 319.43 Settlement for real and public utility property taxes - certification of delinquent list.
• 319.44 Proceedings as to delinquent list.
• 319.45 Certificate to treasurer as to moneys collected.
• 319.451 Auditor shall ascertain net amount of taxes collected.
• 319.46 Certificate to treasurer as to taxes charged.
• 319.47 Duplicate of certificates and abstracts to tax commissioner.
• 319.48 Real property tax suspension list of taxes uncollectible except through foreclosure or through foreclosure and forfeiture.
• 319.49 Settlement by auditor with treasurer for taxes - certification of delinquent tax and assessment list by treasurer - liability of treasurer.
• 319.50 Certificates issued to treasurer by auditor - duplicates to tax commissioner.
• 319.51 Account with new township.
• 319.52 Abstract of delinquent tax and assessment list.
• 319.53 County auditor to report to tax commissioner.
• 319.54 Fees to compensate for auditor's services.
• 319.541 County to pay damages of suit against officials.
• 319.55 County sealer.
• 319.56 [Repealed].
• 319.57 County sealer shall deliver copies to successor.
• 319.58 Use of false weights and measures.
• 319.59 Appointment of inspectors - salary.
• 319.60 Injunctions.
• 319.61 Notice of intention to proceed with public improvement.
• 319.63 Payment to treasurer of housing trust fund fees.
• 319.99 Penalty.

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