Ohio § 5715.36

§ 5715.36.

(A) Any expense incurred by the tax commissioner as to the annual assessment of real

property in any taxing district shall be paid out of the treasury of the county in

which such district is located upon presentation of the order of the commissioner

certifying the amount thereof to the county auditor, who shall thereupon issue a warrant

therefor upon the general fund of the county and direct the warrant to the county

treasurer, who shall pay the same.  All money paid out of the county treasury under authority of this division and section 5703.30 of the Revised Code shall be charged against the proper district, and amounts paid by the county shall

be retained by the auditor from funds due such district at the time of making the

semiannual distribution of taxes. (B) Any expense incurred by the board of tax appeals as to the hearing of any appeal

from a county budget commission with respect to the allocation of the local government

fund or the county public library fund shall be paid out of the treasury of the county

involved upon presentation of the order of the board certifying the amount thereof

to the county auditor, who shall thereupon issue a warrant therefor upon the general

fund of the county and direct the warrant to the county treasurer, who shall pay the

same.  At the time the local government fund or the county public library fund is distributed,

all money which had been paid out of the county treasury for such expenses shall be

deducted by the county auditor from the fund involved in the appeal.  The amount so deducted by the county auditor shall be forthwith returned to the

general fund of the county. (C) An amount equal to the sum of the expenses incurred by the board of tax appeals as

to any of the following shall be paid out of the general fund of the county in which

such property is located upon presentation of the order of the board certifying the

amount thereof to the county auditor, who shall thereupon issue a warrant therefor

upon the general fund of the county and direct the warrant to the county treasurer,

who shall pay the same: (1) The hearing of any appeal from a county board of revision under section 5717.01 of the Revised Code ; (2) An appeal from any finding, computation, determination, or order of the tax commissioner

made with respect to the assessment or exemption of real property under section 5717.02 of the Revised Code .  At the time of each settlement of taxes under divisions (A) and (C) of section 321.24 of the Revised Code , there shall be deducted from the taxes included in such settlement and paid into

the county general fund in the same manner as the fees allowed the county treasurer

on amounts included in such settlement, the amounts paid out under this division since

the preceding settlement.  Each deduction shall be apportioned among the taxing districts within which the

property that was the subject of the appeal is located in proportion to their relative

shares of their respective taxes included in the settlement.