Ohio Revised Code
Chapter 319 | Auditor
Section 319.41 | Liability for Loss of Public Funds.

Effective: September 13, 2022
Latest Legislation: Senate Bill 15 - 134th General Assembly
A county auditor shall not be held liable for a loss of public funds when the county auditor has performed all official duties required of the county auditor with reasonable care, but shall be liable only when a loss of public funds results from the county auditor's negligence or other wrongful act.
Last updated June 30, 2022 at 5:13 PM

Structure Ohio Revised Code

Ohio Revised Code

Title 3 | Counties

Chapter 319 | Auditor

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 319.05 | Deputies.

Section 319.06 | Oaths.

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 319.28 | General Tax List and General Duplicate of Real and Public Utility Property Compiled - Parcel Numbering System.

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 319.43 | Settlement for Real and Public Utility Property Taxes - Certification of Delinquent List.

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 319.48 | Real Property Tax Suspension List of Taxes Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

Section 319.49 | Settlement by Auditor With Treasurer for Taxes - Certification of Delinquent Tax and Assessment List by Treasurer - Liability of Treasurer.

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 319.60 | Injunctions.

Section 319.61 | Notice of Intention to Proceed With Public Improvement.

Section 319.63 | Payment to Treasurer of Housing Trust Fund Fees.

Section 319.99 | Penalty.