Effective: March 23, 2015
Latest Legislation: House Bill 10 - 130th General Assembly
(A) Each county auditor who is elected to a full term of office shall attend and successfully complete at least sixteen hours of continuing education courses during the first year of the auditor's term of office, and complete at least another eight hours of such courses by the end of that term. Each such county auditor shall include at least two hours of ethics and substance-abuse training in the total twenty-four hours of required courses. To be counted toward the twenty-four hours required by this section, a course must be approved by the county auditors association of Ohio. Any county auditor who teaches an approved course shall be entitled to credit for the course in the same manner as if the county auditor had attended the course.
That association shall record and, upon request, verify the completion of required course work for each county auditor, and issue a statement to each county auditor of the number of hours of continuing education the county auditor has successfully completed. Each year the association shall send a list of the continuing education courses, and the number of hours each county auditor has successfully completed, to the auditor of state and the tax commissioner, and shall provide a copy of this list to any other individual who requests it.
The auditor of state shall issue a certificate of completion to each county auditor who completes the continuing education courses required by this section. The auditor of state shall issue a "notice of failure" to any county auditor required to complete continuing education courses under this section who fails to successfully complete at least sixteen hours of continuing education courses during the first year of the county auditor's term of office or to complete a total of at least twenty-four hours of such courses by the end of that term. This notice is for informational purposes only and does not affect any individual's ability to hold the office of county auditor.
(B) Each board of county commissioners shall approve, from money appropriated to the county auditor, a reasonable amount requested by the county auditor of its county to cover the costs the county auditor must incur to meet the requirements of division (A) of this section, including registration fees, lodging and meal expenses, and travel expenses.
Structure Ohio Revised Code
Section 319.01 | County Auditor - Term of Office.
Section 319.02 | Bond of County Auditor - Oath of Office.
Section 319.03 | Location of Office.
Section 319.04 | Continuing Education Courses.
Section 319.07 | Certain Officials Ineligible to Office of Auditor.
Section 319.08 | Secretary of Board of County Commissioners.
Section 319.09 | County Auditor as Fiscal Auditor.
Section 319.10 | Contracts for Auditor to Provide Services to County Land Reutilization Corporation.
Section 319.11 | Annual County Financial Report.
Section 319.12 | Annual Report Expenses.
Section 319.13 | Money to Be Certified Into Treasury.
Section 319.14 | Account Current With County Treasurer.
Section 319.15 | Monthly Statement of County Finances.
Section 319.16 | Issuing and Recording Warrants.
Section 319.17 | Warrants for Funds Payable to School District.
Section 319.18 | Proceedings When Fund Is Exhausted.
Section 319.20 | Transfer of Title and Tax Value of Property.
Section 319.201 | Evidence of Title to Real Property Acquired by State or Political Subdivision.
Section 319.202 | Submitting Statement Declaring Value of Real Property Transferred.
Section 319.203 | Adopting Standards Governing Conveyances of Real Property in County.
Section 319.21 | Fraudulent Transfers.
Section 319.22 | Examination of Records.
Section 319.23 | Discharge of Indigent Prisoner.
Section 319.26 | Allegations Against County Auditor.
Section 319.27 | Delivery of Property on Retirement of Auditor.
Section 319.281 | Unpaid Operation Permit or Inspection Fee for Household Sewage Disposal System.
Section 319.29 | General Tax List and General Duplicate of Personal Property Compiled.
Section 319.30 | Tax Levied Upon Each Tract of Real Property.
Section 319.301 | Determining and Certifying Tax Reduction Percentage for Carryover Property.
Section 319.302 | Reduction of Remaining Taxes.
Section 319.31 | Tax Upon Personal Property - Credit of Advance Payment.
Section 319.32 | Rounding Off Fractions.
Section 319.33 | Auditor Shall Dispose of Fractional Mills.
Section 319.34 | Classified Tax List and Duplicate.
Section 319.35 | Correction of Clerical Errors in Tax Lists and Duplicates.
Section 319.36 | Clerical Errors in Taxes.
Section 319.37 | Settlements With Tax Commissioner and County Treasurer.
Section 319.38 | Deductions From Valuation for Injured or Destroyed Property.
Section 319.39 | Record of Additions and Deductions - Certificate of Correction.
Section 319.40 | Omitted Taxes Shall Be Charged.
Section 319.41 | Liability for Loss of Public Funds.
Section 319.42 | Apportionment of Unpaid Special Assessments.
Section 319.44 | Proceedings as to Delinquent List.
Section 319.45 | Certificate to Treasurer as to Moneys Collected.
Section 319.451 | Auditor Shall Ascertain Net Amount of Taxes Collected.
Section 319.46 | Certificate to Treasurer as to Taxes Charged.
Section 319.47 | Duplicate of Certificates and Abstracts to Tax Commissioner.
Section 319.50 | Certificates Issued to Treasurer by Auditor - Duplicates to Tax Commissioner.
Section 319.51 | Account With New Township.
Section 319.52 | Abstract of Delinquent Tax and Assessment List.
Section 319.53 | County Auditor to Report to Tax Commissioner.
Section 319.54 | Fees to Compensate for Auditor's Services.
Section 319.541 | County to Pay Damages of Suit Against Officials.
Section 319.55 | County Sealer.
Section 319.57 | County Sealer Shall Deliver Copies to Successor.
Section 319.58 | Use of False Weights and Measures.
Section 319.59 | Appointment of Inspectors - Salary.
Section 319.61 | Notice of Intention to Proceed With Public Improvement.
Section 319.63 | Payment to Treasurer of Housing Trust Fund Fees.