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Home » US Law » 2022 Ohio Revised Code » Title 3 | Counties » Chapter 319 | Auditor

Section 319.01 | County Auditor – Term of Office.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly A county auditor shall be chosen quadrennially in each county, who shall hold his office for four years, commencing on the second Monday in March next after his election.

Section 319.02 | Bond of County Auditor – Oath of Office.

Effective: March 20, 2019 Latest Legislation: House Bill 291 – 132nd General Assembly Except as otherwise provided in section 3.061 of the Revised Code, before entering upon the discharge of the duties of office, the county auditor shall give a bond signed by a bonding or surety company authorized to do business in this state […]

Section 319.03 | Location of Office.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The office of the county auditor shall be at the county seat, in such rooms as the board of county commissioners provides.

Section 319.04 | Continuing Education Courses.

Effective: March 23, 2015 Latest Legislation: House Bill 10 – 130th General Assembly (A) Each county auditor who is elected to a full term of office shall attend and successfully complete at least sixteen hours of continuing education courses during the first year of the auditor’s term of office, and complete at least another eight […]

Section 319.05 | Deputies.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county auditor may appoint one or more deputies to aid him in the performance of his duties. The auditor and his sureties shall be liable for the acts and conduct of such deputies. When an auditor appoints or removes a deputy, […]

Section 319.06 | Oaths.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county auditor and his deputies may administer any oath necessary in the discharge of the duties of their respective offices, or proper in the authentication of any return, voucher, or document to be filed in the auditor’s office.

Section 319.08 | Secretary of Board of County Commissioners.

Effective: October 27, 1981 Latest Legislation: Senate Bill 114 – 114th General Assembly If the board of county commissioners has not appointed a full-time clerk pursuant to section 305.13 of the Revised Code, the county auditor, by virtue of his office , shall be the secretary of the board. When requested, he shall aid the […]

Section 319.09 | County Auditor as Fiscal Auditor.

Effective: September 28, 2012 Latest Legislation: House Bill 509 – 129th General Assembly The county auditor, if authorized by a resolution of the board of county commissioners, may serve as the fiscal officer of any department, office, or agency of the county, except that the county auditor may not serve as the fiscal officer for […]

Section 319.11 | Annual County Financial Report.

Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly The county auditor shall prepare a financial report of the county for the preceding fiscal year in such form as prescribed by the auditor of state and by such date as required under section 117.38 of the Revised Code. Upon completing the […]

Section 319.12 | Annual Report Expenses.

Effective: May 8, 1996 Latest Legislation: Senate Bill 158 – 121st General Assembly The proper and necessary expenses of publishing the notice of completion of the annual report, as required by section 319.11 of the Revised Code, shall be paid from the county treasury as county expenses are paid, and the board of county commissioners […]

Section 319.13 | Money to Be Certified Into Treasury.

Effective: October 6, 1994 Latest Legislation: House Bill 571 – 120th General Assembly Except as to moneys collected on the tax duplicate, the county auditor shall certify all moneys into the county treasury, specifying by whom to be paid, what fund to be credited, charge the treasurer with such moneys, and preserve a duplicate of […]

Section 319.14 | Account Current With County Treasurer.

Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly The county auditor shall keep an accurate account current with the county treasurer, showing all moneys paid into the treasury, the amount of such moneys, the time when, by whom, from what source, and to what fund paid, and showing all moneys […]

Section 319.15 | Monthly Statement of County Finances.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly On the first business day of each month, the county auditor shall prepare in duplicate a statement of the finances of the county for the preceding month, showing the amount of money received to the credit of each fund and account, the […]

Section 319.16 | Issuing and Recording Warrants.

Effective: April 7, 2021 Latest Legislation: Senate Bill 10 – 133rd General Assembly (A) The county auditor shall issue warrants, including electronic warrants authorizing direct deposit for payment of county obligations in accordance with division (F) of section 9.37 of the Revised Code, on the county treasurer for all moneys payable from the county treasury, […]

Section 319.18 | Proceedings When Fund Is Exhausted.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When any fund is exhausted, the county auditor and county treasurer shall make an estimate of the amount of money belonging to such fund which has been collected as taxes and credited to the undivided tax funds in the treasury. If the […]

Section 319.20 | Transfer of Title and Tax Value of Property.

Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly After complying with sections 319.202, 315.251, and 319.203 of the Revised Code, and on application and presentation of title, with the affidavits required by law, or the proper order of a court or the county board of revision, bearing the last known […]