Ohio Rev. Code » Chapter 321
Ohio Revised Code

Ohio Rev. Code § 321.04 (2026)

Deputies

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Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
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Each county treasurer may appoint one or more deputies, and he shall be liable and accountable for their proceedings and misconduct in office.

Last updated July 27, 2026 at 12:41 PM

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1997–2023 · leading case: State v. Gaul, 691 N.E.2d 760 (Ohio Ct. App. 8th Dist. 1997).
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State v. Gaul, 691 N.E.2d 760 (Ohio Ct. App. 8th Dist. 1997). · cites it 6× “It alleged that Gaul “failed to monitor and control” the activities of his deputy treasurers in violation of his duty to that effect as stated in R.C. 321.04. In addition, the state alleged that Gaul failed to safeguard the financial integrity of the SAFE investments “by not…”
Princeton City Sch. Dist. Bd. of Educ. v. Zaino, 760 N.E.2d 375 (Ohio 2002). ““The commissioner shall not consider an application for exemption * * * unless the application has attached thereto a certificate executed by the county treasurer * * *.”
State ex rel. Ames v. Geauga Cty. Bd. of Revision, 2022-Ohio-2281. · cites it 2× “In ordinary usage, the word “employee” means “one employed by another usually for wages or salary and in a position below the executive level.” Merriam-Webster, https://www.merriam-webster.”
Princeton City Sch. Dist. Bd. of Edn. v. Zaino, 94 Ohio St. 3d 66 (2002). “{¶ 23} “The commissioner shall not consider an application for exemption * * * unless the application has attached thereto a certificate executed by the county treasurer * * *.”
Gertsma v. City of Berea, 735 N.E.2d 459 (Ohio Ct. App. 8th Dist. 1999). · cites it 2× “Section 321.04 of the Berea Codified Ordinances states: “(a) Low-Density Residential, and Condominium Units: The City will provide refuse pickup service for one, two [sic] three and four-family residences and for multi-family condominium units * * *.”
State ex rel. Ames v. Geauga Cty. Bd. of Revision, 2023-Ohio-1247. “Moreover, the other two statutes cited by the lower court, R.C. 321.04 (“[e]ach county treasurer may appoint one or more deputies”) and R.”
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