Ohio County Auditors and Tax Law Provisions
Legal text outlines duties of county auditors in tax collection and land transfers. It covers vacancies, deputy duties, eligibility, record keeping, bonds, and oath requirements. Also details segregation of funds, procedures for delinquent taxes, sales, and deeds, plus penalties and transfers between state and county treasuries.
Act establishing duties and bonds for county auditors in Ohio
The act prescribes election of a county auditor every two years on the second Tuesday in October, term two years from the first Monday of March following, with a bond no less than two thousand and no more than twenty thousand dollars. Auditors must faithfully discharge duties, take an oath, and bond with two or more securities. If funds are mishandled, county commissioners may sue and remove the auditor, appoint a successor, and proceed against the auditor and securities in court.
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