§ 319.01 County auditor – term of office
§ 319.02 Bond of county auditor – oath of office
§ 319.03 Location of office
§ 319.04 Continuing education courses
§ 319.05 Deputies
§ 319.06 Oaths
§ 319.07 Certain officials ineligible to office of auditor
§ 319.08 Secretary of board of county commissioners
§ 319.09 County auditor as fiscal auditor
§ 319.10 Contracts for auditor to provide services to county land reutilization corporation
§ 319.11 Annual county financial report
§ 319.12 Annual report expenses
§ 319.13 Money to be certified into treasury
§ 319.14 Account current with county treasurer
§ 319.15 Monthly statement of county finances
§ 319.16 Issuing and recording warrants
§ 319.17 Warrants for funds payable to school district
§ 319.18 Proceedings when fund is exhausted
§ 319.20 Transfer of title and tax value of property
§ 319.201 Evidence of title to real property acquired by state or political subdivision
§ 319.202 Submitting statement declaring value of real property transferred
§ 319.203 Adopting standards governing conveyances of real property in county
§ 319.21 Fraudulent transfers
§ 319.22 Examination of records
§ 319.23 Discharge of indigent prisoner
§ 319.26 Allegations against county auditor
§ 319.27 Delivery of property on retirement of auditor
§ 319.28 General tax list and general duplicate of real and public utility property compiled – parcel numbering system
§ 319.281 Unpaid operation permit or inspection fee for household sewage disposal system
§ 319.29 General tax list and general duplicate of personal property compiled
§ 319.30 Tax levied upon each tract of real property
§ 319.301 Determining and certifying tax reduction percentage for carryover property
§ 319.302 Reduction of remaining taxes
§ 319.31 Tax upon personal property – credit of advance payment
§ 319.32 Rounding off fractions
§ 319.33 Auditor shall dispose of fractional mills
§ 319.34 Classified tax list and duplicate
§ 319.35 Correction of clerical errors in tax lists and duplicates
§ 319.36 Clerical errors in taxes
§ 319.37 Settlements with tax commissioner and county treasurer
§ 319.38 Deductions from valuation for injured or destroyed property
§ 319.39 Record of additions and deductions – certificate of correction
§ 319.40 Omitted taxes shall be charged
§ 319.41 Liability for loss of public funds
§ 319.42 Apportionment of unpaid special assessments
§ 319.43 Settlement for real and public utility property taxes – certification of delinquent list
§ 319.44 Proceedings as to delinquent list
§ 319.45 Certificate to treasurer as to moneys collected
§ 319.451 Auditor shall ascertain net amount of taxes collected
§ 319.46 Certificate to treasurer as to taxes charged
§ 319.47 Duplicate of certificates and abstracts to tax commissioner
§ 319.48 Real property tax suspension list of taxes uncollectible except through foreclosure or through foreclosure and forfeiture
§ 319.49 Settlement by auditor with treasurer for taxes – certification of delinquent tax and assessment list by treasurer – liability of treasurer
§ 319.50 Certificates issued to treasurer by auditor – duplicates to tax commissioner
§ 319.51 Account with new township
§ 319.52 Abstract of delinquent tax and assessment list
§ 319.53 County auditor to report to tax commissioner
§ 319.54 Fees to compensate for auditor’s services
§ 319.541 County to pay damages of suit against officials
§ 319.55 County sealer
§ 319.57 County sealer shall deliver copies to successor
§ 319.58 Use of false weights and measures
§ 319.59 Appointment of inspectors – salary
§ 319.60 Injunctions
§ 319.61 Notice of intention to proceed with public improvement
§ 319.63 Payment to treasurer of housing trust fund fees
§ 319.99 Penalty

Terms Used In Ohio Code > Chapter 319 - Auditor

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agriculture: includes farming; ranching; aquaculture; algaculture meaning the farming of algae; apiculture and related apicultural activities, production of honey, beeswax, honeycomb, and other related products; horticulture; viticulture, winemaking, and related activities; animal husbandry, including, but not limited to, the care and raising of livestock, equine, and fur-bearing animals; poultry husbandry and the production of poultry and poultry products; dairy production; the production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental shrubs, ornamental trees, flowers, sod, or mushrooms; timber; pasturage; any combination of the foregoing; the processing, drying, storage, and marketing of agricultural products when those activities are conducted in conjunction with, but are secondary to, such husbandry or production; and any additions or modifications to the foregoing made by the director of agriculture by rule adopted in accordance with Chapter 119 of the Revised Code. See Ohio Code 1.61
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bond: includes an undertaking. See Ohio Code 1.02
  • Child: includes child by adoption. See Ohio Code 1.59
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • imprisonment: means being imprisoned under a sentence imposed for an offense or serving a term of imprisonment, prison term, jail term, term of local incarceration, or other term under a sentence imposed for an offense in an institution under the control of the department of rehabilitation and correction, a county, multicounty, municipal, municipal-county, or multicounty-municipal jail or workhouse, a minimum security jail, a community-based correctional facility, or another facility described or referred to in section 2929. See Ohio Code 1.05
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Internet: means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web. See Ohio Code 1.59
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: includes affirmation, and "swear" includes affirm. See Ohio Code 1.59
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Ohio Code 1.59
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Rule: includes regulation. See Ohio Code 1.59
  • 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.
  • state: means the state of Ohio. See Ohio Code 1.59
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Undertaking: includes a bond. See Ohio Code 1.02
  • United States: includes all the states. See Ohio Code 1.59
  • Whoever: includes all persons, natural and artificial; partners; principals, agents, and employees; and all officials, public or private. See Ohio Code 1.02
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.