State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5721 > 5721_04
5721.04 Apportionment of expenses of publishing delinquent tax lists and display notices.
The proper and necessary expenses of publishing the delinquent tax lists, delinquent vacant land tax lists, and display notices provided for by sections 5719.04 and 5721.03 of the Revised Code shall be paid from the county treasury as county expenses are paid, and the board of county commissioners shall make provision for them in the annual budget of the county submitted to the budget commission, and shall make the necessary appropriations. If the board fails to make such appropriations, or if an appropriation is insufficient to meet such an expense, any person interested may apply to the court of common pleas of the county for an allowance to cover the expense, and the court shall issue an order instructing the county auditor to issue his warrant upon the county treasurer for the amount necessary. The order by the court shall be final and shall be complied with immediately.
The aggregate amount paid shall be apportioned by the auditor among the taxing districts in which the lands on each list are located in proportion to the amount of delinquent taxes so advertised in such subdivision. Thereafter, the auditor, in making his semiannual apportionment of funds, shall retain at each semiannual apportionment one half the amount apportioned to each such taxing district. The amounts retained shall be credited to the general fund of the county until the aggregate of all amounts paid in the first instance out of the treasury have been fully reimbursed.
Effective Date: 06-24-1988
