Effective: May 8, 1996
Latest Legislation: Senate Bill 158 - 121st General Assembly
From time to time the county auditor shall correct all clerical errors the auditor discovers in the tax lists and duplicates in the name of the person charged with taxes or assessments, the description of lands or other property, the valuation or assessment of property or when property exempt from taxation has been charged with tax, or in the amount of such taxes or assessment, and shall correct the valuations or assessments on the tax lists and duplicates agreeably to amended, supplementary, or final assessment certificates. If the correction is made after a duplicate is delivered to the county treasurer, it shall be made on the margin of such list and duplicate without changing any name, description, or figure in the duplicate, as delivered, or in the original tax list, which shall always correspond exactly with each other.
For the purposes of this section and section 319.36 of the Revised Code, a clerical error is an error that can be corrected by the county auditor from the inspection or examination of documents in the county auditor's office or from the inspection or examination of documents that have been presented to the county auditor and have been recorded by the county recorder. Except as otherwise provided by law, any error in the listing, valuation, assessment, or taxation of real property other than a clerical error constitutes a fundamental error and is subject to correction only by the county board of revision as provided by law.
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.