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Current as of January 01, 2026 | Updated by Findlaw Staff
The county auditor shall make and deliver to the county treasurer a certificate specifying the amount charged on the tax duplicate of the county for each of the several purposes for which taxes have been levied, and also a certificate or an abstract of the taxes which have become due and payable and which remain unpaid. In making the settlement in February of each year as required by section 319.43 of the Revised Code, the auditor may ascertain the amount of taxes collected from the statements required by sections 321.09 and 321.10 of the Revised Code to be made to him by the treasurer.
Cite this article: FindLaw.com - Ohio Revised Code Title III. Counties § 319.46 - last updated January 01, 2026 | https://codes.findlaw.com/oh/title-iii-counties/oh-rev-code-sect-319-46/
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