The county treasurer shall keep an account showing the amount of all taxes and interest received by the treasurer under Chapter 5731 of the Revised Code. On the twenty-fifth day of February of each year, the treasurer shall settle with the county auditor for all such taxes and interest so received in the preceding calendar year and not included in any prior settlement, showing for what estate, by whom, and when paid. At each such settlement the auditor shall allow to the treasurer and to the auditor, on the money so collected and accounted for by the auditor, their respective fees under section 319.54 or 321.27 of the Revised Code. The correctness thereof, together with a statement of the fees allowed at such settlement, and the fees and expenses allowed to the officers shall be certified by the auditor.

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Terms Used In Ohio Code 5731.46

  • county: means one of the following:

    (1) The county in which the decedent's estate is administered;

    (2) If no administration of the decedent's estate is being had, the county of residence of the decedent at the time of death;

    (3) If the decedent dies a resident of another state, any county in which any property subject to tax is located. See Ohio Code 5731.01

  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.