Ohio Code § 301.05

Ohio Code § 301.05. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 301.05.

When a new county is created and organized, the money remaining in the county treasuries

of the counties from which the new county is taken, after deducting all just debts

and demands due or owing at the time of setting off the new county, except debts contracted

for public buildings in the old county, shall be divided according to the land and

other taxable property within the new county, and within the counties from which the

new county was taken, from which the tax was paid.  The county treasurers of the old counties shall pay over such money to the treasurer

of the new county.  Moneys donated to such county by individuals for erection of public buildings or

other purposes, or received as clear profit on the sale of county town lots, the property

of such old counties, shall not be subject to division.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 301.05
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

What is the source of Ohio Revised Code § 301.05?

The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.

What subject does Ohio Revised Code § 301.05 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Ohio Revised Code § 301.05 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.