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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 321.46 | Education programs for new treasurers and continuing education programs.

... 135.35 of the Revised Code, in no load money market mutual funds pursuant to division (A)(5) of section 135.35 of the Revised Code, or in time certificates of deposit or savings or deposit accounts pursuant to division (A)(3) of section 135.35 of the Revised Code. (2) A county treasurer who has failed to complete the initial education programs required by this section and invests in other than the investments permi...

Section 321.48 | Bad check fee.

...r or indorser for each check, draft, or money order returned or dishonored, or automatic bank transfer declined, due to insufficient funds or for any other reason. The county treasurer shall deposit in the general fund of the county any fee collected under this section.

Section 322.03 | Allocating and disbursing tax proceeds.

... for any purpose for which general fund moneys of the county may be used, including the acquisition or construction of permanent improvements, or in the bond retirement fund for the payment of debt service charges on notes or bonds of the county issued for the acquisition or construction of permanent improvements. The amounts to be deposited in each of the funds shall be determined by the board of county commissioner...

Section 323.02 | Acceptance of claim by county treasurer - certificates - assignment of certificate.

... if founded upon a liquidated claim for money advanced and paid out, received and used by a subdivision as provided in division (D)(3) of section 323.01 of the Revised Code, may be assigned by the taxpayer, and the assignee thereof shall have the same right as the original owner of such certificate to use the claim evidenced by it in the payment of such assignee's taxes which are to be allocated to the subdivision ag...

Section 323.153 | Application for reduction in real property taxes.

...ction 323.156 of the Revised Code, from money appropriated for that purpose. (C)(1) If, in any year after an application has been filed under division (A)(1) or (2) of this section, the owner does not qualify for a reduction in taxes on the homestead or on the manufactured or mobile home set forth on such application, the owner shall notify the county auditor that the owner is not qualified for a reduction in taxe...

Section 323.41 | Duty of holder of land to pay taxes - agents - liability of guardian.

...pay such taxes unless he has sufficient money of his principal to pay them. Each person shall pay the tax on lands or town lots of which he is seized for life, or in dower, or which he has care of as guardian. He shall also pay the tax on lands or town lots which he has care of as agent or attorney, if he has sufficient funds of the principal. Each person holding lands as a guardian who fails to list or pay the t...

Section 323.43 | Authorizing or consenting to payment by taxes by another.

...ged that certificate of authority. The money paid, with the interest thereon, may be recovered from the person legally liable for the payment of the tax. An action may be brought by the person paying the tax at any time after the expiration of one year from the date of the payment. If the surface owner has paid taxes on coal under this section, the surface owner may bring an action in foreclosure in the same m...

Section 323.45 | Lien for taxes paid by lienholder.

...t in preference to all other liens. The money paid may be recovered from the person liable for the payment of the taxes.

Section 323.49 | Power of county treasurer to become receiver of land - procedure - exception.

...e tax list and duplicate, that the money appearing to be due and unpaid by the tax list and duplicate or by the delinquent land list has been due and unpaid for more than six months, and that the treasurer believes that collection thereof can be made by applying the rents, issues, and income of such real property thereto, without setting forth in the petition any other or special matter relat...

Section 325.07 | Monthly allowance to sheriff - monthly report to board.

...ated in this section, from which sum of money so advanced the necessary expenses for the transportation or pursuance may be paid by the sheriff. The county auditor shall draw a warrant upon the county treasurer, in favor of the sheriff, as authorized by the board. After the itemized monthly report provided for in this section has been filed by the sheriff and approved and allowed by the board, the board shall resto...

Section 325.071 | Allowance for expenses that sheriff incurs in performance of sheriff's official duties and in furtherance of justice.

...ined upon the sheriff, and pay over all moneys the sheriff receives in an official capacity. The bond, with the approval of the court of common pleas or the probate court of the amount of the bond and the sureties on the bond, shall be deposited with the county treasurer. The sheriff annually, before the first Monday of January, shall file with the county auditor an itemized statement, verified by the sheriff, as to...

Section 325.12 | Additional allowance to prosecuting attorneys.

... prosecuting attorney, and pay over all moneys received by the prosecuting attorney in the prosecuting attorney's official capacity. The bond, with the approval of the court of common pleas or the probate court of the amount of the bond and the sureties on the bond, and the prosecuting attorney's oath of office enclosed with the bond, shall be deposited with the county treasurer. (E) The prosecuting attorney shall, ...

Section 325.17 | Appointing and hiring employees - compensation - bond.

...d kept in the treasurer's office. From moneys appropriated for their offices, the officers mentioned in section 325.27 of the Revised Code may contract for the services of fiscal and management consultants to aid them in the execution of their powers and duties.

Section 325.20 | County officer may attend convention at county expense.

..., such expenses shall be paid from the moneys appropriated to such office for traveling expenses. (B) The board of county commissioners shall approve or disapprove any travel outside this state if the travel expenses will or may be in excess of one hundred dollars and will or may be paid for from funds in either of the delinquent tax and assessment collection funds created in section 321.261 of the Revised Cod...

Section 325.21 | Authority to join association or non-profit organization formed for improvement of county government.

...tion, such expenses shall be paid from moneys appropriated to such office. The amount appropriated for such expenses shall not exceed five cents per person for the county's population as determined by the latest federal census.

Section 325.27 | Fees, costs, and percentages shall be for use of county.

... accounted for, and paid over as public moneys belonging to such county in the manner provided by sections 325.30 and 325.31 of the Revised Code.

Section 325.33 | Certificate of title administration fund.

... and the clerk of courts agree that the money in the fund exceeds what is needed to pay the costs specified in division (A) of this section, the excess may be transferred to the county general fund and used for other county purposes. If the board of county commissioners and the clerk of courts are unable to agree on the amount of any such excess, the county budget commission shall determine the amount that will be tr...

Section 327.04 | Investment of funds.

...es of the sinking fund shall invest all moneys subject to its control in bonds of the United States, of this state, or of a municipal corporation, school district, township, or county of the state, and shall hold in reserve in cash only such sums as may be needed for effecting the purposes of sections 327.01 to 327.08, inclusive, of the Revised Code.

Section 329.12 | Establishing individual development account program.

...ntributors; (2) Its ability to invest money in the accounts in a way that provides for return with minimal risk of loss; (3) Its overall administrative capacity, including the ability to verify eligibility of individuals for participation in the program, prevent unauthorized use of matching contributions, and enforce any penalties for unauthorized uses that may be provided for by rule adopted by the director of j...

Section 329.44 | Rights and powers of board.

... lands or rights or interests therein, money, other personal property or rights or interests therein, or services to the joint county department. The board of county commissioners may issue bonds or bond anticipation notes of the county to pay the cost of acquiring real property and of constructing, modifying, or upgrading a facility to house employees of the joint county department. The board of directors of ...

Section 329.45 | Withdrawal from agreement.

... the joint county department, either in money or in kind, on an equitable basis between the joint county department and the withdrawing county according to the agreement entered into under section 329.40 of the Revised Code and consistent with any prior contributions of the withdrawing county to the joint county department. Any debt incurred individually shall remain the responsibility of that county, unless ot...

Section 3301.48 | Interstate compact for education.

...ct any and all donations, and grants of money, equipment, supplies, materials, and services, conditional or otherwise, from any State, the United States, or any other governmental agency, or from any person, firm, association, foundation, or corporation, and may receive, utilize, and dispose of the same. Any donation or grant accepted by the commission pursuant to this paragraph or services borrowed pursuant to parag...

Section 3301.60 | Interstate compact on educational opportunity for military children.

...ept any and all donations and grants of money, equipment, supplies, materials, and services, and to receive, utilize, and dispose of it. K. To lease, purchase, accept contributions or donations of, or otherwise to own, hold, improve, or use any property, real, personal, or mixed. L. To sell, convey, mortgage, pledge, lease, exchange, abandon, or otherwise dispose of any property, real, personal, or mixed. M. To es...

Section 3302.032 | Measure of student success in meeting physical education benchmarks and school compliance with related provisions.

...d expend gifts, devises, or bequests of money for the purpose of establishing the measure required by this section.

Section 3303.02 | The act of congress for vocational education accepted.

...vocational subjects; and to appropriate money and regulate its expenditure," is hereby accepted. The department of education and workforce has authority to accept supplementary acts for vocational education which are enacted by congress after September 16, 1957. (B) The department shall be the sole state agency for administration of programs for which federal funds are received pursuant to acts accepted under this...