Ohio Rev. Code » Chapter 319
Ohio Revised Code

Ohio Rev. Code § 319.37 (2026)

Settlements with tax commissioner and county treasurer

✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
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After the refunding of taxes as prescribed by section 319.36 of the Revised Code:

(A) At the next settlement with the tax commissioner, the county auditor shall deduct from the amount of taxes due the state at such settlement the amount of such taxes that have been paid into the state treasury.

(B) At the next settlement with the county treasurer, the amount of each such refund apportioned among the various subdivision accounts shall be subtracted by the auditor from those accounts.
Notes of Decisions
Cited in 1 case, 1983–1983 · leading case: Ryan v. Tracy, 453 N.E.2d 661 (Ohio 1983).
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Ryan v. Tracy, 453 N.E.2d 661 (Ohio 1983). · cites it 2× “36 is set forth in R.C. 319.37 which provided, in relevant part: “* * * No taxes or assessments shall be refunded except as have been erroneously charged or collected in the five years next prior to the discovery of such charge or collection by the auditor.”
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