Ohio Rev. Code § 319.01
County auditor - term of office.
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.
Chapter 319 | Auditor
Ohio · statute · Ohio Rev. Code ch. 319 · 69 active provisions
Ohio Rev. Code § 319.02
Bond of county auditor - oath of office.
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 and to be approved by the board of county commissioners, or, at the auditor's…
Ohio Rev. Code § 319.03
Location of office.
The office of the county auditor shall be at the county seat, in such rooms as the board of county commissioners provides.
Ohio Rev. Code § 319.04
Continuing education courses.
(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 hours of such courses by the end of that term. Each such county auditor…
Ohio Rev. Code § 319.05
Deputies.
The county auditor may appoint one or more deputies to aid the auditor in the performance of official duties. The auditor and the auditor's sureties shall be liable for the acts and conduct of such deputies. Last updated February 13, 2025 at 8:11 PM
Ohio Rev. Code § 319.06
Oaths.
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.
Ohio Rev. Code § 319.07
Certain officials ineligible to office of auditor.
No judge or clerk of a court, county commissioner, county recorder, county engineer, county treasurer, or sheriff shall be eligible to the office of county auditor.
Ohio Rev. Code § 319.08
Secretary of board of county commissioners.
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 board in the performance of its duties. He shall keep an accurate record of its pro…
Ohio Rev. Code § 319.09
County auditor as fiscal auditor.
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 the office of any county elected officer or any agency governed by an appoint…
Ohio Rev. Code § 319.10
Contracts for auditor to provide services to county land reutilization corporation.
The county auditor may enter into a contract with a county land reutilization corporation organized under Chapter 1724. of the Revised Code to provide employees of the auditor to provide services to the corporation. An employee of the auditor who provides services to a county land reutilization corporation under such a…
Ohio Rev. Code § 319.11
Annual county financial report.
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 report, the county auditor shall publish notice that the report has been completed…
Ohio Rev. Code § 319.12
Annual report expenses.
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 shall make the necessary appropriation for that expense. If the boar…
Ohio Rev. Code § 319.13
Money to be certified into treasury.
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 the certificate in his office. Costs collected in felony cases that have b…
Ohio Rev. Code § 319.14
Account current with county treasurer.
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 paid out, the amount of such moneys, the time when, to whom, for what purpose…
Ohio Rev. Code § 319.15
Monthly statement of county finances.
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 amount disbursed from each, the balance remaining to the credit of each, and the bala…
Ohio Rev. Code § 319.16
Issuing and recording warrants.
(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, upon presentation of either of the followi…
Ohio Rev. Code § 319.17
Warrants for funds payable to school district.
All warrants of the county auditor on the county treasurer for funds payable to a school district shall be stamped across their face "for deposit only."
Ohio Rev. Code § 319.18
Proceedings when fund is exhausted.
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 board of county commissioners deems it advisable, by an order entered on its journal,…
Ohio Rev. Code § 319.20
Transfer of title and tax value of property.
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 address of the grantee, or of any one of the grantees named in the ti…
Ohio Rev. Code § 319.201
Evidence of title to real property acquired by state or political subdivision.
Whenever the state or any political subdivision thereof acquires an easement, right, title, or interest in a parcel or part of a parcel of real property, either by deed of purchase or by order of a court or a county board of revision, upon which parcel of real property the lien for taxes has attached under section 323.…
Ohio Rev. Code § 319.202
Submitting statement declaring value of real property transferred.
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 Code, the grantee or the grantee's represe…
Ohio Rev. Code § 319.203
Adopting standards governing conveyances of real property in county.
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 in section 315.251 of the Revised Code. The county auditor and county engineer may modify those standards fr…
Ohio Rev. Code § 319.21
Fraudulent transfers.
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 the proper valuation.
Ohio Rev. Code § 319.22
Examination of records.
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.
Ohio Rev. Code § 319.23
Discharge of indigent prisoner.
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 to appear to him that the fine or amercement cannot be collected by such imprisonment.
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