Ohio Rev. Code » Chapter 321
Ohio Revised Code

Ohio Rev. Code § 321.07 (2026)

Content of accounts

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Effective:
September 1, 1961
Latest Legislation:
Senate Bill 87 - 104th General Assembly
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The county treasurer shall keep an accurate account of all moneys received by him, showing the amount, the time, from what source received, and of all disbursements made by him, showing the amount, the time, and for what purpose paid. He shall so arrange his accounts that the amount received and paid on account of each separate and distinct fund shall be exhibited in a separate and distinct account.

Last updated July 27, 2026 at 12:42 PM

Notes of Decisions
Cited in 1 case, 1997–1997 · 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). “At the close of the state’s ease, Gaul argued that it failed to prove that he violated the duty to safekeep the documents evidencing SAFE investments.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.