COUNTY TREASURER 

The office of treasurer was created in 1792, while Ohio was part of the Northwest Territory and was retained after statehood.  Originally the position was appointive, the treasurer being appointed every year by the board of county commissioners.  On January 24, 1827, the Ohio General Assembly passed an act making the position an elected office with a two-year term.  In 1936, the term was extended to four years.  Since 1803, the treasurer’s primary duty has been to give notice of the tax duplicate and receive payments for taxes due.  Each year the treasurer receives the tax duplicate from the county auditor on the first day of October.  After collecting taxes and making the settlement with the auditor, the treasurer pays all monies belonging to the taxing districts and the state.

The treasurer can assess penalties on the tax duplicates for nonpayment; if the penalties remain unpaid, the land is subject to foreclosure or forfeit to the state.  In the case of personal tax delinquencies, the treasurer can enforce collection through the prosecuting attorney and the common pleas court.

The treasurer must file a daily statement with the county auditor showing the balance in the treasury at the beginning of the day, taxes collected, monies received from other sources, the amount paid out during the day, and the balance remaining in the treasury at the end of the day.  This process serves as a monitor on the county treasury.  The treasurer in addition handles and processes bankruptcy claims, confirms conveyance transactions, sends notifications of tax payments through mortgages and setups monthly tax and delinquent tax payment plans.  The treasurer also serves as the chief officer of the county investment fund, serves on the data processing board, board of revision and the budget commission.

(Source: Ohio County Records Manual, Revised Edition. Ohio History Society aka Ohio History Connection)

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School Land Fund Receipts                                                   1828-1835

Receipt Book                                                                             1834

Duplicate of Real Property (Tax Duplicate)                      1973-2000

Record of Official Bonds                                                        1945-1976

Foreclosures                                                                              1993-2004