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Ohio Revised Code

Chapter 319

Auditor

319.01County auditor - term of office.319.02Bond of county auditor - oath of office.319.03Location of office.319.04Continuing education courses.319.05Deputies.319.06Oaths.319.07Certain officials ineligible to office of auditor.319.08Secretary of board of county commissioners.319.09County auditor as fiscal auditor.319.10Contracts for auditor to provide services to county land reutilization corporation.319.11Annual county financial report.319.12Annual report expenses.319.13Money to be certified into treasury.319.14Account current with county treasurer.319.15Monthly statement of county finances.319.16Issuing and recording warrants.319.17Warrants for funds payable to school district.319.18Proceedings when fund is exhausted.319.20Transfer of title and tax value of property.319.201Evidence of title to real property acquired by state or political subdivision.319.202Submitting statement declaring value of real property transferred.319.203Adopting standards governing conveyances of real property in county.319.21Fraudulent transfers.319.22Examination of records.319.23Discharge of indigent prisoner.319.26Allegations against county auditor.319.27Delivery of property on retirement of auditor.319.28General tax list and general duplicate of real and public utility property compiled - parcel numbering system.319.281Unpaid operation permit or inspection fee for household sewage disposal system.319.29General tax list and general duplicate of personal property compiled.319.30Tax levied upon each tract of real property.319.301Determining and certifying tax reduction percentage for carryover property.319.302Reduction of remaining taxes.319.303Property tax credit for school districts on a millage floor.319.304Local option homestead exemptions.319.31Tax upon personal property - credit of advance payment.319.32Rounding off fractions.319.33Auditor shall dispose of fractional mills.319.34Classified tax list and duplicate.319.35Correction of clerical errors in tax lists and duplicates.319.36Clerical errors in taxes.319.37Settlements with tax commissioner and county treasurer.319.38Deductions from valuation for injured or destroyed property.319.39Record of additions and deductions - certificate of correction.319.40Omitted taxes shall be charged.319.41Liability for loss of public funds.319.42Apportionment of unpaid special assessments.319.43Settlement for real and public utility property taxes - certification of delinquent list.319.44Proceedings as to delinquent list.319.45Certificate to treasurer as to moneys collected.319.451Auditor shall ascertain net amount of taxes collected.319.46Certificate to treasurer as to taxes charged.319.47Duplicate of certificates and abstracts to tax commissioner.319.48Real property tax suspension list of taxes uncollectible except through foreclosure or through foreclosure and forfeiture.319.49Settlement by auditor with treasurer for taxes - certification of delinquent tax and assessment list by treasurer - liability of treasurer.319.50Certificates issued to treasurer by auditor - duplicates to tax commissioner.319.51Account with new township.319.52Abstract of delinquent tax and assessment list.319.53County auditor to report to tax commissioner.319.54Fees to compensate for auditor's services.319.541County to pay damages of suit against officials.319.55County sealer.319.57County sealer shall deliver copies to successor.319.58Use of false weights and measures.319.59Appointment of inspectors - salary.319.60Injunctions.319.61Notice of intention to proceed with public improvement.319.63Payment to treasurer of housing trust fund fees.319.99Penalty.