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Ohio County Treasurer's Manual 2018

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Ohio County Treasurer's Manual 2018 OHIO COUNTY TREASURER’S MANUAL November 2018 Dear County Treasurers: I am pleased to present the Ohio County Treasurer’s Manual (updated as of November 2018) for your review. The Auditor of State’s office works to ensure that our local partners have all the tools necessary to best serve the citizens of Ohio. This manual provides county cash managers like yourself with information on the powers and duties specific to your office. As changes and updates are made to the manual, you will be notified and sent any modifications. The Auditor of State’s Local Government Services (LGS) section also offers hands-on training and professional consultations on fiscal and procedural manners. For more information, you may contact LGS at 800-345-2519 or 614-466-4717. We look forward to continuing to work with our local partners to best serve the citizens of our great state. Sincerely, Dave Yost Auditor of State County Treasurer’s Manual November 2018 Transmittal Page The format of the Ohio County Treasurer’s Manual allows the Auditor’s Office to send additional or replacement pages as we identify areas to be updated. For the November 2018 update, the following pages changed due to the inclusion of revisions to pages 8, 35, 39, 41, 61, 108, 135, 139, 140, 143, 154, 155, 201, 202, 209, 219 and 221. There were very few laws passed during the prior year that affect aspects of the duties of Ohio County Treasurers, and there were no Attorney General opinions passed or issued that dealt with items in this manual. Ohio Revised Code Sections 107.06, 5715.19, 323.13, 323.31, 135.32, 135.321, 135.35, 135.51, and 135.53, contain amendments that resulted in changes to the manual that can be found on pages 8, 41, 61, 108, 135, 139, 140, 154 and 155 respectively. There were no Ohio Revised Code Sections were repealed in 2018. County Treasurer’s Manual TABLE OF CONTENTS PART 1 SECTION I COUNTY TREASURER Revised Code Page Table of Contents ..................................................................................................................................... i Introduction ............................................................................................................................................. 2 Continuing Education ..................................................................................... 321.46 ............................ 3 Notification of Continuing Education ............................................................. 321.47 ............................ 5 Election and Term ........................................................................................... 321.01 ............................ 6 Bond of County Treasurer .............................................................................. 321.02 ............................ 7 Oath of Treasurer and Deputies .......................................................................... 3.20 ............................ 7 Form of Oath ....................................................................................................... 3.21 ............................ 7 All Officers Must Take Oath of Office ............................................................... 3.22 ............................ 7 Oath of Office Officers Other Than Judges ........................................................ 3.23 ............................ 7 Failure to Give Bond Deemed Refusal of Office ................................................ 3.30 ............................ 8 Commission: Certain Officers Ineligible to Perform Duties Until Commissioned by Governor ........................................................................ 107.05 ............................ 8 Fees for Governor’s Commission ................................................................... 107.06 ............................ 8 Certificate and Fee for Commission Sent to Secretary of State ..................... 107.07 ............................ 8 Manner of Paying Officials ............................................................................. 325.01 ............................ 8 Salaries in Lieu of Fees: Exception ................................................................. 325.02 ............................ 9 Place of Treasurer’s Office ............................................................................. 321.05 ............................ 9 Branch Offices Prohibited ....................................................................................................................... 9 Deputies .......................................................................................................... 321.04 ............................ 9 Attorney General’s Opinions .................................................................................................................. 9 Transfer of Property to Successor ................................................................... 321.06 .......................... 10 Contract with Financial Institution to Receive and Process Payments and Fees ....................................................................................... 321.03 .......................... 10 Contents of Accounts ..................................................................................... 321.07 .......................... 10 Daily Statement to County Auditor - Form #6 .............................................. 321.09 .......................... 10 County Treasurer’s Statement to County Auditor - Form #7 ......................... 321.10 .......................... 11 Redemption of County Warrants .................................................................... 321.16 .......................... 11 Deposit of Warrants with the Auditor ............................................................. 321.20 .......................... 11 Fees, Costs, and Percentages Shall be for use of County ................................ 325.27 .......................... 11 Hiring Employees: Manner of Paying Compensation Bond ........................... 325.17 .......................... 11 Additional Annual Salary Increases for Certain Officers; Population Ranges ....................................................................................... 325.18 .......................... 12 Attorney General’s Opinions ................................................................................................................ 13 SECTION II MISCELLANEOUS INFORMATION Dates to Remember ............................................................................................................................... 16 Bonds of County Officers to be Filed with County Treasurer .............................................................. 17 Deposit of Official Bonds ................................................................................. 3.33 ............................ 18 County Officer May Attend Convention at County Expense ....................... 325.20 ............................ 18 Attorney General’s Opinion .................................................................................................................. 18 i County Treasurer’s Manual Revised Code Page Voter Registration Programs for Designated State Agencies, Schools, Libraries and County Treasurers ............................................... 3503.10 ............................ 19 Solicitation of Political Contributions from Public Employees by Appointing Authorities ..................................................................... 3517.092 ............................ 22 SECTION III BOARDS ON WHICH THE COUNTY TREASURER SERVES The Budget Commission ............................................................................. 5705.27 ............................ 26 Joint Budget Commission; Adjustment of Tax Rate................................... 5705.48 ............................ 26 Mandated or Minimum Guaranteed Rate .................................................... 5705.31 ............................ 27 Attorney General’s Opinions ................................................................................................................ 27 Tax Rates - Inside Rates ....................................................................................................................... 28 Ohio Constitution Article XII - Taxation by Uniform Rule ................................................................. 28 Ten-Mill Limitation .................................................................................... 5705.02 ............................ 28 Outside Rates ........................................................................................................... ............................ 29 Vote Necessary for Levies .......................................................................... 5705.26 ............................ 29 Auditor Shall Dispose of Fractional Mills .................................................... 319.33 ............................ 29 Timetable for Preparing Budgets (except School Districts) ................................................................. 30 Timetable for Preparing Budgets – School Districts............................................................................. 34 Contents of Tax Budget; Reserve Balance Accounts for Certain Purposes ...................................................................................... 5705.29 ............................ 35 Waiver or Partial Waiver of Requirement of Adoption of Tax Budget ...........................................................................................
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