Ohio Code § 5731.47
Ohio Code § 5731.47. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.47.
The fees of the sheriff or other officers for services performed under this chapter
and the expenses of the county auditor shall be certified by the county auditor by
a report filed with the tax commissioner. If the tax commissioner finds that those fees and expenses are correct and reasonable
in amount, the tax commissioner shall indicate approval of the fees and expenses in
writing to the county auditor. The county auditor shall pay those fees and expenses out of the undivided estate
tax fund. The county auditor then shall deduct, from the amount required to be credited to
each of the funds or boards of education listed or referred to in division (A) of section 5731.48 of the Revised Code , a pro rata share of the amount so paid. The pro rata share shall be computed on the basis of the proportions of the gross
taxes levied and paid under this chapter that are required to be credited to the funds
or boards of education listed or referred to under that section. The county auditor shall draw warrants payable from those taxes on the county treasurer
in favor of the fee funds or officers personally entitled to the fees and expenses.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.47
- 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 § 5731.47?
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 § 5731.47 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 § 5731.47 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Statutes are amended, repealed, and renumbered every session.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.