Ohio Revised Code
Chapter 321 | Treasurer
Section 321.50 | Liability for Loss of Public Funds.

Effective: September 13, 2022
Latest Legislation: Senate Bill 15 - 134th General Assembly
A county treasurer shall not be held liable for a loss of public funds when the county treasurer has performed all official duties required of the county treasurer with reasonable care, but shall be liable only when a loss of public funds results from the county treasurer'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 321 | Treasurer

Section 321.01 | County Treasurer - Election and Term.

Section 321.02 | Bond of County Treasurer - Oath.

Section 321.03 | Contracting With Financial Institution to Process Payments, Checks and Fees.

Section 321.04 | Deputies.

Section 321.05 | Place of Treasurer's Office.

Section 321.06 | Transfer of Property to Successor.

Section 321.07 | Content of Accounts.

Section 321.08 | Method of Entering Tax Receipts.

Section 321.09 | Daily Statement to County Auditor.

Section 321.10 | County Treasurer's Statement to County Auditor.

Section 321.11 | Inspection of Books.

Section 321.12 | Payments Into County Treasury.

Section 321.13 | Currency Received and Disbursed.

Section 321.14 | Duplicate Receipts Shall Be Given.

Section 321.15 | Payment of Money From County Treasury.

Section 321.16 | Redemption of County Warrants.

Section 321.17 | Indorsement and Interest on Warrants Not Paid.

Section 321.18 | Termination of Interest on Warrants.

Section 321.19 | Account of Interest.

Section 321.20 | Deposit of Warrants With the Auditor.

Section 321.21 | County Treasurer Shall Not Purchase County Warrants.

Section 321.22 | Failure to Note Interest on Warrants.

Section 321.23 | County Money Shall Not Be Loaned.

Section 321.24 | Settlement by County Treasurer With County Auditor - Allowance of Fees.

Section 321.25 | Confidential Property Records.

Section 321.26 | Schedule of Fees Allowed County Treasurer.

Section 321.261 | Treasurer's Delinquent Tax and Assessment Collection Fund; Prosecuting Attorney's Delinquent Tax and Assessment Collection Fund.

Section 321.262 | Excess Appropriation From Rc 321.261 Fund.

Section 321.263 | County Land Reutilization Fund.

Section 321.27 | Fees on Estate Tax Duplicates and Cigarette License Moneys.

Section 321.28 | Allowing or Receiving Illegal Fees.

Section 321.29 | Certification of County Treasurer as to Correctness of Settlement - Oath - Record.

Section 321.30 | Payment to Treasurer of State.

Section 321.31 | Payment of Proceeds of Special Tax Levy by County Auditor to Local Treasurers.

Section 321.32 | Money May Remain in County Treasury.

Section 321.33 | Semiannual Distribution to Municipal Corporations.

Section 321.34 | Advance Payment to Local Authorities.

Section 321.341 | Advance Payment of Unpaid Taxes to Taxing Districts.

Section 321.342 | Notifying Township or Municipality of Estate Tax Receipts.

Section 321.343 | Authority for Certain Counties to Authorize a County Land Reutilization Corporation.

Section 321.35 | Withholding School District Funds to Pay Debt Service Charges.

Section 321.36 | Unpaid or Delinquent Tax Line of Credit.

Section 321.37 | Allegations Against County Treasurer.

Section 321.39 | Report of Treasurer.

Section 321.40 | Powers of Inspectors of County Treasuries.

Section 321.41 | Examination of County Treasury on Application of Taxpayers - Fees and Costs.

Section 321.42 | Duty of Prosecuting Attorney.

Section 321.43 | Employment of Night Watchman.

Section 321.44 | Establishing Probation Services Fund.

Section 321.45 | Agreements for Payment of Current Taxes.

Section 321.46 | Education Programs for New Treasurers and Continuing Education Programs.

Section 321.47 | Notice of Continuing Education of County Treasurer.

Section 321.48 | Bad Check Fee.

Section 321.49 | Contracts for Treasurer to Provide Services to County Land Reutilization Corporation.

Section 321.50 | Liability for Loss of Public Funds.