Ohio § 940.36 [Former R.C. 940.32, amended and renumbered by H.B. 340, 133rd General Assembly, effective 3/24/2021] Lead county responsibilities

Ohio Statutes

§ 940.36 — [Former R.C. 940.32, amended and renumbered by H.B. 340, 133rd General Assembly, effective 3/24/2021] Lead county responsibilities

Ohio § 940.36

Title 9Agriculture-Animals-Fences

Ch. 940Soil And Water Conservation Commission

This text of Ohio § 940.36 ([Former R.C. 940.32, amended and renumbered by H.B. 340, 133rd General Assembly, effective 3/24/2021] Lead county responsibilities) 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. § 940.36 (2026).

Text

(A)The auditor of the lead county shall certify to the auditor of the other counties a schedule of any taxes or assessments to be levied for the improvement, and the auditor of such other county immediately shall place such tax or assessment upon the duplicates. Taxes or assessments so certified for collection to an auditor of another county are a lien on the land within such county from the date such certificate is received by the auditor of such other county.

(B)The treasurer of each county shall collect any taxes or assessments levied for the improvement pursuant to the orders made in the proceedings of the joint board of county commissioners, and such taxes or assessments when collected shall be paid to the treasurer for the joint board.

(C)The auditor and treasurer of the lead co

Free access — add to your briefcase to read the full text and ask questions with AI

(A) The auditor of the lead county shall certify to the auditor of the other counties a schedule of any taxes or assessments to be levied for the improvement, and the auditor of such other county immediately shall place such tax or assessment upon the duplicates. Taxes or assessments so certified for collection to an auditor of another county are a lien on the land within such county from the date such certificate is received by the auditor of such other county.

(B) The treasurer of each county shall collect any taxes or assessments levied for the improvement pursuant to the orders made in the proceedings of the joint board of county commissioners, and such taxes or assessments when collected shall be paid to the treasurer for the joint board.

(C) The auditor and treasurer of the lead county shall receive and account for any taxes or assessments levied for the improvement in the same manner as they would for taxes or assessments collected within their county. The treasurer and auditor of the lead county with their bondspersons are liable on their official bonds for any misappropriation of such funds. All warrants for the payment of costs in connection with the improvement shall be drawn by the auditor of the lead county, on the treasurer of the lead county, payable out of the fund designated by the joint board to receive moneys for the improvement.

Last updated November 15, 2024 at 1:06 PM