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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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tax commissioner
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Section 2723.05 | Refunding an illegal tax or assessment.

...ng on appeal, it is determined that any tax or assessment or part thereof was illegal and such judgment or order is not made in time to prevent the collection or payment of such tax or assessment, then such tax or assessment or such part thereof as is at the time of such judgment or order unexpended and in the possession of the officer collecting the same shall be refunded to the person paying such tax or assessment ...

Section 305.01 | Board of county commissioners - election, term.

...The board of county commissioners shall consist of three persons who shall be elected as follows: (A) In November, 1974, and quadrennially thereafter, one county commissioner shall be elected to take office on the first day of January following. (B) In November, 1972, and quadrennially thereafter, two commissioners shall be elected. The term of one of such commissioners shall commence on the second day of January n...

Section 305.02 | Vacancy in county offices filled by election or appointment.

...A) If a vacancy in the office of county commissioner, prosecuting attorney, county auditor, county treasurer, clerk of the court of common pleas, sheriff, county recorder, county engineer, or coroner occurs more than forty days before the next general election for state and county officers, a successor shall be elected at such election for the unexpired term unless such term expires within one year immediately follow...

Section 305.021 | County engineer vacancy.

...e office is vacant, the board of county commissioners may contract with another county's county engineer to exercise the powers and perform the acts, duties, or functions of the county engineer. Notwithstanding any contrary provision of the Revised Code or the common law, the same person may serve as the county engineer of more than one county, including adjacent counties, under this section. (B) A county engineer ...

Section 305.03 | Absence of certain county officers; office deemed vacant.

...se to be filed with the board of county commissioners a certificate from a physician, certified nurse-midwife, clinical nurse specialist, or certified nurse practitioner of the officer's sickness or injury. If the certificate is not filed with the board within ten days after the expiration of thirty consecutive days, in the case of a county auditor or county treasurer, or within ten days after the expiration of ninet...

Section 305.04 | Bond of county commissioners - oath of office.

...charge of official duties, each county commissioner, except as otherwise provided in section 3.061 of the Revised Code, shall give bond, signed by a bonding or surety company authorized to do business in this state, or, at the county commissioner's option, by two or more freeholders having real estate in the value of double the amount of the bond over and above all encumbrances to the state, in a sum not less than ...

Section 305.05 | Organization; election of president.

...The board of county commissioners shall organize not later than the second Monday of January of each year, by the election of one of its members as president for a term of one year. The member so elected shall preside at all regular and special sessions of the board. If the position of president becomes vacant during the year, the board shall select one of its members to preside.

Section 305.06 | Regular sessions.

...(A) The board of county commissioners shall conduct at least fifty regular sessions each year, at an office provided for the board in the county seat or at another location as provided in division (B) of this section. Each of these sessions shall be conducted at a specific time fixed in advance. At each meeting the board shall transact such business as it considers necessary or as required by law. (B) The board of c...

Section 305.07 | Special sessions.

...Special sessions of the board of county commissioners may be held as often as the commissioners deem it necessary. At a regular or special session, the board may make any necessary order or contract in relation to the building, furnishing, repairing, or insuring of public buildings or bridges; the employment of janitors; the improvements or enclosure of public grounds; the maintenance or support of persons with devel...

Section 305.08 | Quorum.

...A majority of the board shall constitute a quorum at any regular or special meeting.

Section 305.09 | Proceedings of board of county commissioners.

...the proceedings of the board of county commissioners shall be public, at the office provided for the board in the county seat, or at another location, as provided in division (B) of section 305.06 or division (B) of section 305.07 of the Revised Code, and, as far as possible, shall be in conformity with the rules of parliamentary law. If the clerk of the board maintains the full record of the proceedings by e...

Section 305.10 | Written or electronic record and index of proceedings.

...ction, the clerk of the board of county commissioners shall keep a full written record of the proceedings of the board, and a written general index of those proceedings, entering each motion with the name of the person making it on the record. The clerk shall call and record the yeas and nays on each motion. The clerk shall state fully and clearly in the record any question relating to the powers and duties ...

Section 305.11 | Signing of record.

...h day's session of the board of county commissioners, the records of the proceedings of the session of the previous day shall be read, or provided to each commissioner in written form, by the clerk of the board and, if correct, approved and signed by the commissioners. In the alternative, if the clerk maintains the full record of the proceedings by electronic means as authorized by division (B) of section 305....

Section 305.12 | Liability of commissioners.

...The board of county commissioners may sue and be sued, and plead and be impleaded, in any court. It may bring, maintain, and defend suits involving an injury to any public, state, or county road, bridge, ditch, drain, or watercourse in the county with respect to which the county has the primary responsibility to keep in proper repair, and for the prevention of injury to them. The board shall demand and receive, ...

Section 305.13 | Appointment of clerk.

...If the board of county commissioners finds it necessary for the clerk of the board to devote his entire time to the discharge of the duties of such position, it may appoint a full time clerk, in place of the county auditor, and such necessary assistants to the clerk as the board deems necessary. Such clerk shall perform the duties required by sections 305.10 and 305.11 of the Revised Code and by the board.

Section 305.14 | Employment of legal counsel.

...cuting attorney and the board of county commissioners, may authorize the board to employ legal counsel to assist the prosecuting attorney, the board, or any other county officer in any matter of public business coming before such board or officer, and in the prosecution or defense of any action or proceeding in which such board or officer is a party or has an interest, in its official capacity. (B) The board of co...

Section 305.15 | Employment of engineer.

...k to be performed, the board of county commissioners deems it necessary, upon the written request of the county engineer, the board may employ a registered professional engineer and as many assistant engineers, rodmen, and inspectors as are needed, and may also enter into contracts with any person, firm, partnership, association, or corporation qualified to perform engineering services in the state for this pu...

Section 305.16 | Other employees.

...The board of county commissioners may employ a superintendent, and such watchmen, janitors, and other employees as are necessary for the care and custody of the court house, jail, and other county buildings, bridges, and other property under its jurisdiction and control.

Section 305.17 | Compensation of employees.

...The board of county commissioners shall fix the compensation of all persons appointed or employed under sections 305.13 to 305.16, inclusive, of the Revised Code, which, with their reasonable expenses, shall be paid from the county treasury upon the allowance of the board. No law requiring a certificate that the money for such compensation and expenses is in the treasury shall apply to the appointment or employment o...

Section 305.171 | Group insurance coverage for county officers and employees.

...(A) The board of county commissioners of any county may contract for, purchase, or otherwise procure and pay all or any part of the cost of any of the following insurance, coverage, or benefits issued by an insurance company or administered by a board of county commissioners or a contractor, for county officers and employees and their immediate dependents from the funds or budgets from which the county officers...

Section 305.172 | Health savings account program.

...oard of elections. The board of county commissioners of any county may establish and maintain a health savings account program whereby county officers or employees may establish and maintain health savings accounts in accordance with section 223 of the Internal Revenue Code. Public moneys may be used to pay for or fund federally qualified high deductible health plans that are linked to health savings accounts or to ...

Section 305.18 | Annual inventory.

...d with the clerk of the board of county commissioners and one copy with the county auditor.

Section 305.19 | Duty as to reports of county officers.

...The board of county commissioners shall compare the annual reports and statements made to it by the prosecuting attorney, clerk of the court of common pleas, sheriff, and county treasurer, take all necessary measures to rectify errors in such reports and to trace and correct any discrepancies between them, and place on its journal the result of such examination. All such reports shall be recorded by the county audito...

Section 305.21 | May administer oaths.

...Any county commissioner may administer any oath necessary in the discharge of the duties of the board of county commissioners.

Section 305.22 | Shall provide place for holding courts.

...ustice in a county, the board of county commissioners shall provide a suitable place for holding the courts of such county.