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2025 Ohio Revised Code
Title 3 | Counties
Chapter 319 | Auditor
Section 319.39 | Record of Additions and Deductions - Certificate of Correction.
Universal Citation:
OH Rev Code § 319.39 (2025)
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Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
The county auditor shall keep books or other records of "additions and deductions," in which he shall enter all corrections of the general duplicates and of the classified duplicate respectively, made after delivery of such duplicates to the county treasurer, which either increase or diminish the amount of a tax or assessment, as stated in such duplicates. In addition to the marginal corrections provided for in section 319.35 of the Revised Code, he shall in each case give the treasurer a certificate of the correction.
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