Ohio § 733.85
Full text of Ohio Ohio Revised Code § 733.85, with citation guidance and answers to common questions.
§ 733.85.
(A) As used in this section, “ municipal corporation ” means any municipal corporation, including a municipal corporation organized under
Chapter 705. of the Revised Code, that is not operating under a charter adopted or
amended pursuant to Section 7 or 9 of Article XVIII, Ohio Constitution . (B) The legislative authority of a municipal corporation may provide, by ordinance or
resolution, for the method of appointing and removing an officer who shall be responsible
for the collection and deposit to the municipal treasury of municipal income taxes
and the enforcement and administration of the municipal corporation's income tax ordinances,
resolutions, and rules, including the powers, duties, and functions of the responsible
administering officer and employees serving under the administering officer's direction
and control. If no such ordinance or resolution is adopted, the city auditor or village clerk
shall be the officer responsible for the collection and deposit to the municipal treasury
of income taxes and the enforcement and administration of the municipal corporation's
income tax ordinances, resolutions, and rules. (C) The legislative authority of a municipal corporation may, by ordinance or resolution,
authorize the responsible administering officer described in division (B) of this
section to promulgate, revise, and repeal rules with respect to the administration
and enforcement of the municipal corporation's income tax ordinances and resolutions. The rules shall be filed with the clerk of the legislative authority and made available
for public inspection at the offices of the administering officer. The rules shall not conflict with the municipal corporation's ordinances and resolutions. (D) This section shall apply to any municipal ordinance or resolution existing on September
14, 1981, or thereafter enacted or amended.
Frequently Asked Questions About Ohio § 733.85
What does Ohio Revised Code § 733.85 cover?
Section 733.85 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 733.85?
A common citation format is "Ohio Revised Code § 733.85" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 733.85 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.