Ohio Rev. Code » Chapter 321
Ohio Revised Code

Ohio Rev. Code § 321.13 (2026)

Currency received and disbursed

✓ current as of May 2026
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Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
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Notes of the United States, notes of solvent national banks organized under an act of congress, notes of federal reserve banks, and silver certificates of the United States shall be received by county treasurers and the treasurer of state, and by them disbursed in payment of legal demands on the state and county treasuries.
Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Cuyahoga Cty. Treasurer v. Samara, 2014 Ohio 2974 (Ohio Ct. App. 2014).
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Cuyahoga Cty. Treasurer v. Samara, 2014 Ohio 2974 (Ohio Ct. App. 2014). · cites it 3× “{¶19} In light of the prima facie evidence of the tax delinquency, and the absence of evidence of valid payments made in lawful money or the notes specified in R.C. 321.13, there has been no valid payment of the tax debt.”
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