Ohio 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.
- 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. [Repealed]
- 319.10. [Repealed]
- 319.11. Preparation of county financial report; publication of notice of availability.
- 319.12. Expenses of publishing annual report.
- 319.13. Money to be certified into treasury.
- 319.14. Account current with county treasurer.
- 319.15. Monthly statement of county finances.
- 319.16. Issuance of warrants; challenges to expenditures.
- 319.17. Warrants for funds payable to school district.
- 319.18. Proceedings when fund is exhausted.
- 319.19. Notice to clerks of court of statutory interest rate.
- 319.20. Transfer of title to name of grantee; apportionment of taxes upon partial conveyance or acquisition by state.
- · · · [319.20.1] 319.201.Filing evidence of title to real property acquired by state agency; taxes and easements.
- · · · [319.20.2] 319.202.Statement of value to accompany indorsement of real property or manufactured or mobile home conveyance; rules.
- · · · [319.20.3] 319.203.Land conveyance standards.
- 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 [Repealed]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; numbering system.
- · · · [319.28.1] 319.281.Lien for unpaid household or small flow on-site sewage system permit or inspection fee.
- 319.29. General personal property tax list and duplicate compiled.
- 319.30. Tax levied upon each tract of real property.
- · · · [319.30.1] 319.301.Calculation of tax reduction percentage for carryover property in each class.
- · · · [319.30.2] 319.302.Partial tax exemption for real property not intended primarily for use in business activity.
- 319.31. Tax upon personal property; credit of advance payment.
- · · · [319.31.1] 319.311.[Repealed]
- 319.32. Rounding off of taxes; liability under two dollars.
- 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. Taxes erroneously charged or collected; refunds; interest.
- 319.37. Settlement after refund.
- 319.38. Deduction from valuation of 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.
- · · · [319.45.1] 319.451.Auditor shall ascertain amount.
- 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.
- 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; payments to real estate assessment fund; real property or manufactured or mobile home transfer fee.
- · · · [319.54.1] 319.541.County to pay damages of suit against officials.
County Sealer.
- 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. County sealer may seek injunction against violation of weights and measures laws.
- 319.61. Notice of intention to proceed; notice of levy.
- 319.63. Disposition of housing trust fund fees.
- 319.99. Penalties.