US Lawyer Database

Section 321.01 | County Treasurer – Election and Term.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly A county treasurer shall be elected quadrennially in each county, who shall hold his office for four years from the first Monday of September next after his election.

Section 321.02 | Bond of County Treasurer – Oath.

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 duties of office, the county treasurer shall give bond to the state in such sum as the board of county commissioners directs, with a company authorized to […]

Section 321.04 | Deputies.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Each county treasurer may appoint one or more deputies, and he shall be liable and accountable for their proceedings and misconduct in office.

Section 321.05 | Place of Treasurer’s Office.

Effective: October 27, 1981 Latest Legislation: Senate Bill 114 – 114th General Assembly The county treasurer shall keep his office at the county seat, in rooms provided for that purpose by the board of county commissioners, which shall constitute the county treasury. Except as otherwise specifically provided by law, all public moneys and property in […]

Section 321.06 | Transfer of Property to Successor.

Effective: April 12, 2021 Latest Legislation: House Bill 450 – 133rd General Assembly At the expiration of the county treasurer’s term of office or on the treasurer’s resignation or removal from office, the treasurer shall deliver to the treasurer’s successor all moneys, books, papers, and other property in the treasurer’s possession as treasurer. In case […]

Section 321.07 | Content of Accounts.

Effective: September 1, 1961 Latest Legislation: Senate Bill 87 – 104th General Assembly The county treasurer shall keep an accurate account of all moneys received by him, showing the amount, the time, from what source received, and of all disbursements made by him, showing the amount, the time, and for what purpose paid. He shall […]

Section 321.08 | Method of Entering Tax Receipts.

Effective: June 20, 2008 Latest Legislation: Senate Bill 185 – 127th General Assembly The county treasurer shall enter on the treasurer’s account each day the money received for advance payments of taxes and taxes charged on the general and special duplicates of the current year in the following manner: (A) Collections of estate tax to […]

Section 321.09 | Daily Statement to County Auditor.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Each business day, the county treasurer shall make a statement to the county auditor for the preceding day, showing the amount of taxes received and credited to the various undivided tax funds, the amount received on auditor’s draft, the amount received from […]

Section 321.10 | County Treasurer’s Statement to County Auditor.

Effective: September 12, 1969 Latest Legislation: House Bill 363 – 108th General Assembly At the time of closing the books at the end of each collection of taxes, the county treasurer shall make to the county auditor a statement showing the amount of taxes received in each taxing district in the county since the last […]

Section 321.11 | Inspection of Books.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The books, accounts, and vouchers of the county treasurer, and all moneys remaining in the county treasury, shall be subject at all times to the inspection and examination of the board of county commissioners. Last updated March 9, 2022 at 12:12 PM

Section 321.12 | Payments Into County Treasury.

Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly Except for payments of taxes charged on any current or delinquent tax duplicate and advance payments of taxes pursuant to section 5719.02 of the Revised Code, all payments of money into the county treasury shall be on the draft of the county […]

Section 321.13 | Currency Received and Disbursed.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Notes of the United States, notes of solvent national banks organized under an act of congress, notes of federal reserve banks, and silver certificates of the United States shall be received by county treasurers and the treasurer of state, and by them […]

Section 321.14 | Duplicate Receipts Shall Be Given.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When money is paid to the county treasurer, except on account of taxes charged on the duplicate, he shall give to the person paying duplicate receipts, one of which such person shall deposit with the county auditor, who shall charge the treasurer […]

Section 321.15 | Payment of Money From County Treasury.

Effective: June 15, 2000 Latest Legislation: House Bill 473 – 123rd General Assembly No money shall be paid from the county treasury, or transferred to any person for disbursement, except on the warrant of the county auditor, including an electronic warrant authorizing direct deposit, in accordance with division (F) of section 9.37 of the Revised […]

Section 321.16 | Redemption of County Warrants.

Effective: June 15, 2000 Latest Legislation: House Bill 473 – 123rd General Assembly (A) When a warrant drawn on the county treasurer by the county auditor is presented for payment, if there is money in the county treasury or depository to the credit of the fund on which it is drawn, and the warrant is […]

Section 321.17 | Indorsement and Interest on Warrants Not Paid.

Effective: June 15, 2000 Latest Legislation: House Bill 473 – 123rd General Assembly When a warrant is presented to the county treasurer for payment, and is not paid, for want of money belonging to the particular fund on which it is drawn, the treasurer shall record the warrant as not paid for want of funds. […]

Section 321.18 | Termination of Interest on Warrants.

Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly As soon as sufficient funds are in the county treasury to redeem the warrants drawn on the treasury, and on which interest is accruing, the county treasurer shall give notice in a newspaper of general circulation in the county that the treasurer […]

Section 321.19 | Account of Interest.

Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly When the county treasurer redeems a warrant on which interest is due, he shall note on the warrant the amount of interest paid by him, and shall enter in his account the amount of such interest, separate from the principal.

Section 321.20 | Deposit of Warrants With the Auditor.

Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly On the first day of each month in each year, the county treasurer shall deposit with the county auditor all warrants the treasurer has redeemed and take the auditor’s receipt for them.