Effective: June 30, 2007 Latest Legislation: House Bill 119 – 127th General Assembly Before the county auditor indorses any real property conveyance or manufactured or mobile home conveyance presented to the auditor pursuant to section 319.20 of the Revised Code or registers any manufactured or mobile home conveyance pursuant to section 4503.061 of the Revised […]
Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly Subject to division (B) of section 315.251 of the Revised Code, the county auditor and the county engineer of each county, by written agreement, shall adopt standards governing conveyances of real property in the county. These standards may include the requirements specified […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If a transfer of real estate is fraudulently or improperly obtained, or the just proportion of valuation is not transferred with the part of a lot or tract transferred, the county auditor may cancel such transfer and, if necessary, he shall return […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county auditor or a person authorized in writing by him, may, at all reasonable times, examine and make memorandums from the records of deeds, mortgages, and leases in any county in the state, free of charge.
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The county auditor may discharge from imprisonment any person confined in the county jail for the nonpayment of a fine or amercement due the county, except fines for contempt of court or an officer of the law, when it is made clearly […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A)(1) If a county auditor purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the fiscal duties of the office of county auditor or purposely, knowingly, or recklessly commits any act expressly prohibited by […]
Effective: April 12, 2021 Latest Legislation: House Bill 450 – 133rd General Assembly Upon going out of or suspension from office by the board of county commissioners, each county auditor shall deliver to the auditor’s successor or the appointee of the board, all documents, books, records, vouchers, papers, maps, and other property in the auditor’s […]
Effective: April 29, 2022 Latest Legislation: House Bill 93 – 134th General Assembly (A) Except as otherwise provided in division (B) of this section, on or before the first Monday of August, annually, the county auditor shall compile and make up a general tax list of real and public utility property in the county, either […]
Effective: May 6, 2005 Latest Legislation: House Bill 231 – 125th General Assembly The county auditor shall place on the general tax list and duplicate compiled in accordance with section 319.28 of the Revised Code the amount certified by the health commissioner of a city or general health district pursuant to section 3709.091 of the […]
Effective: July 6, 1984 Latest Legislation: House Bill 794 – 115th General Assembly On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, separate lists of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names personal […]
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly (A) After receiving from officers and authorities empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, statements of the rates and sums to be levied for the current year, the county auditor […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) The reductions required by division (D) of this section do not apply to any of the following: (1) Taxes levied at whatever rate is required to produce a specified amount of tax money, including a tax levied under section 5705.199 or […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A)(1) Real property that is not intended primarily for use in a business activity shall qualify for a partial exemption from real property taxation. For purposes of this partial exemption, “business activity” includes all uses of real property, except farming; leasing property […]
Effective: September 27, 1983 Latest Legislation: House Bill 260 – 115th General Assembly As soon as the general tax list and duplicate of personal property is made up in any year the county auditor shall extend on such list and duplicate, against the amount of personal property listed in the name of each person, firm, […]
Effective: October 1, 1987 Latest Legislation: House Bill 96 – 117th General Assembly (A) In determining the amount of taxes to be levied upon the real and personal property subject to such taxes, if the amount chargeable against a piece of real property or upon the personal property of any person contains a fractional part […]
Effective: October 11, 1976 Latest Legislation: House Bill 920 – 111th General Assembly The county auditor need not assess on the taxable property of the county, or of any township, municipal corporation, or school district in such county, for any purpose, any rate of taxation containing or resulting in any fraction other than a decimal […]
Effective: August 18, 1955 Latest Legislation: Senate Bill 68 – 101st General Assembly On or before the first Monday of August, annually, the county auditor shall compile and make up, in tabular form and alphabetical order, a list of the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names any […]
Effective: May 8, 1996 Latest Legislation: Senate Bill 158 – 121st General Assembly From time to time the county auditor shall correct all clerical errors the auditor discovers in the tax lists and duplicates in the name of the person charged with taxes or assessments, the description of lands or other property, the valuation or […]
Effective: May 8, 1996 Latest Legislation: Senate Bill 158 – 121st General Assembly If, after having delivered a duplicate to the county treasurer for collection, the county auditor is satisfied that any tax, assessment, recoupment charge, or any part thereof has been erroneously charged as a result of a clerical error as defined in section […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly After the refunding of taxes as prescribed by section 319.36 of the Revised Code: (A) At the next settlement with the tax commissioner, the county auditor shall deduct from the amount of taxes due the state at such settlement the amount of […]
