Ohio Revised Code

Ohio Rev. Code § 325.27 (2026)

Fees, costs, and percentages shall be for use of county

✓ current as of May 2026
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All the fees, costs, percentages, penalties, allowances, and other perquisites collected or received by law as compensation for services by a county auditor, county treasurer, probate judge, sheriff, clerk of the court of common pleas, county engineer, or county recorder, shall be received and collected for the sole use of the treasury of the county in which such officers are elected, and shall be held, accounted for, and paid over as public moneys belonging to such county in the manner provided by sections 325.30 and 325.31 of the Revised Code.

Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1970–2025 · leading case: State ex rel. Moore v. Fornshell, 2025 Ohio 65 (Ohio Ct. App. 2025).
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State ex rel. Moore v. Fornshell, 2025 Ohio 65 (Ohio Ct. App. 2025). · cites it 6× “27," and that R.C. 325.27 describes the "officers" as the following: "county auditor, county treasurer, probate judge, sheriff, clerk of the court of common pleas, county engineer, or county recorder.”
Hollon v. Hollon, 690 N.E.2d 893 (Ohio Ct. App. 1996). · cites it 6× “Finally, CSEA asserts that it cannot be assessed costs due to R.C. 325.27 and 325.31. We disagree. Accordingly, we affirm in part and reverse in part the judgment of the trial court.”
Meeks v. Papadopulos, 404 N.E.2d 159 (Ohio 1980). · cites it 2× “17, in part, provides: “The officers mentioned in section 325.27 of the Revised Code may appoint and employ the necessary deputies, assistants, clerks, bookkeepers, or other employees for their respective offices, fix the compensation of such employees and discharge them, and…”
In re Termination of Emp. of Pratt, 321 N.E.2d 603 (Ohio 1974). · cites it 2× “17 reads: “The officers mentioned in Section 325.27 of the Revised Code may appoint and employ the necessary deputies, assistants, clerks, bookkeepers, or other employees for their respective offices, fix the compensation of such employees and discharge them, and shall file…”
Am. Fed'n of State, Cnty. & Mun. Employees, Local 1045 v. Polta, 394 N.E.2d 310 (Ohio Ct. App. 1977). · cites it 2× “Section 325.27 of the Revised Code may appoint and employ the necessary deputies, assistants, clerks, bookkeepers, or other employees for their respective offices, fix the compensation of such employees and discharge them, and shall file certificates of such action with the…”
Gattozzi v. Sheehan, 2016 Ohio 5230 (Ohio Ct. App. 2016). “See R.C. 325.27, 325.31, 325.08, 321.27, 2335.”
Ohio Council 8, Am. Fed'n of State v. Weber, 499 N.E.2d 1276 (Ohio Ct. App. 1985). · cites it 2× “17 provides in pertinent part: “The officers mentioned in section 325.27 of the Revised Code may appoint and employ the necessary deputies, assistants, clerks, bookkeepers, or other employees for their respective offices, fix the compensation of such employees and discharge…”
Reed v. Portage Cnty. Bd. of Commissioners, 506 N.E.2d 249 (Ohio Ct. App. 1985). · cites it 2× “17 which, in pertinent part, provides: “The officers mentioned in section 325.27 of the Revised Code [including the clerk of the court of common pleas] may appoint and employ the necessary deputies, assistants, clerks, bookkeepers, or other employees for their respective…”
Kest v. Lucas Cty. Bd. of Commrs., 607 N.E.2d 72 (Ohio Ct. App. 1992). · cites it 2× “]” Nonetheless, R.C. 325.27 directs that: “All the fees, costs, percentages, penalties, allowances, and other perquisites collected or received by law as compensation for services by a * * * county treasurer * * * shall be received and collected for the sole use of the treasury…”
State ex rel. Labor Relations Bureau, Inc. v. Glass, 390 N.E.2d 327 (Ohio 1979). · cites it 2× “17 provides, in pertinent part, that: “From moneys appropriated for their offices, the officers mentioned in section 325.27 of the Eevised Code may contract for the services of fiscal and management consultants to aid them in the execution of their powers and duties.”
State ex rel. Stevens v. Mummey, 262 N.E.2d 701 (Ohio 1970). · cites it 2× “17, as effective here, which authorized employment of clerks by county treasurers, provided, in part, as follows: “The officers mentioned in Section 325.27 of the Revised Code may appoint and employ the necessary deputies, assistants, clerks, bookkeepers, or other employees for…”
Rivera v. Cnty. of Summit, 3 Ohio App. Unrep. 239 (Ohio Ct. App. 1990). “The Summit County Domestic Relations Court cannot order the Summit County Child Support Enforcement Agency to pay any cost to the extent it includes any fee pursuant to ORC Sections 325.27 and 325.31. "V. The Summit County Domestic Relations Court cannot order the Summit County…”
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