Ohio § 971.14 Duties of county auditor

Ohio Statutes

§ 971.14 — Duties of county auditor

Ohio § 971.14

Title 9Agriculture-Animals-Fences

Ch. 971Fences

This text of Ohio § 971.14 (Duties of county auditor) 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. § 971.14 (2026).

Text

The county auditor shall place the  amounts certified, as provided in section971.13of the  Revised Code,  upon the tax duplicate, which amounts shall become a  lien and be collected as other taxes. The board of township  trustees shall  certify the amount due each person for building  or  maintaining  the fence and the amount due each trustee and  the  township fiscal  officer for services rendered. In anticipation of  the collection  of the amounts, the auditor shall draw orders for  the payment of  the amounts out of the county treasury.

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The county auditor shall place the amounts certified, as provided in section971.13of the Revised Code, upon the tax duplicate, which amounts shall become a lien and be collected as other taxes. The board of township trustees shall certify the amount due each person for building or maintaining the fence and the amount due each trustee and the township fiscal officer for services rendered. In anticipation of the collection of the amounts, the auditor shall draw orders for the payment of the amounts out of the county treasury.