Ohio § 5731.46 Fees of sheriff and other officers

Ohio Statutes

§ 5731.46 — Fees of sheriff and other officers

Ohio § 5731.46

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.46 (Fees of sheriff and other officers) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5731.46 (2026).

Text

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 section319.54or321.27of 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 

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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 section319.54or321.27of 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.