Ohio Code § 940.36
Ohio Code § 940.36. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 940.36.
(A) The auditor of the lead county shall certify to the auditor of the other counties
a schedule of any taxes or assessments to be levied for the improvement, and the auditor
of such other county immediately shall place such tax or assessment upon the duplicates. Taxes or assessments so certified for collection to an auditor of another county
are a lien on the land within such county from the date such certificate is received
by the auditor of such other county. (B) The treasurer of each county shall collect any taxes or assessments levied for the
improvement pursuant to the orders made in the proceedings of the joint board of county
commissioners, and such taxes or assessments when collected shall be paid to the treasurer
for the joint board. (C) The auditor and treasurer of the lead county shall receive and account for any taxes
or assessments levied for the improvement in the same manner as they would for taxes
or assessments collected within their county. The treasurer and auditor of the lead county with their bondspersons are liable
on their official bonds for any misappropriation of such funds. All warrants for the payment of costs in connection with the improvement shall be
drawn by the auditor of the lead county, on the treasurer of the lead county, payable
out of the fund designated by the joint board to receive moneys for the improvement.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 940.36
- 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 § 940.36?
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 § 940.36 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 § 940.36 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Statutes are amended, repealed, and renumbered every session.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.
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