| Sec. 321.26. (A) The county treasurer, on settlement with | 7 |
|
the county auditor, on or before the date prescribed for such | 8 |
|
settlement or any lawful extension of such date, shall be allowed | 9 |
as fees on all moneysbased on the amount of money collected
by | 10 |
him on any tax duplicates other than the inheritance duplicate and | 11 |
on all moneys received by him as advance payments of personal and | 12 |
classified property taxes,. | 13 |
| (2) For collection of taxes and assessments on the general | 27 |
|
duplicate of real and public utility property included in a | 28 |
|
settlement occuring in 2010, the treasurer shall receive the | 29 |
|
amount collected multiplied by the county fee factor. The county | 30 |
|
fee factor equals the average of the yearly county fee factors for | 31 |
|
tax years 2003 through 2006 multiplied by one hundred fifteen per | 32 |
|
cent. The yearly county fee factor for each of those years equals | 33 |
|
the average of the first-half fee factor and second-half fee | 34 |
|
factor. The first-half fee factor equals taxes charged and payable | 35 |
|
for a tax year multiplied by fifty-two and twenty-five | 36 |
|
one-hundredths per cent divided by the fees that would be allowed | 37 |
|
for collection of this amount if the fees were computed under | 38 |
|
division (A)(1) of this section. The second-half fee factor equals | 39 |
|
taxes charged and payable for a tax year multiplied by forty-two | 40 |
|
and seventy-five one-hundredths per cent divided by the fees that | 41 |
|
would be allowed for collection of this amount if the fees were | 42 |
|
computed under division (A)(1) of this section. | 43 |
| (b) For collections included in the settlement occurring | 50 |
|
under division (C) of section 321.24 of the Revised Code, an | 51 |
|
amount equal to the difference between the fee factor product and | 52 |
|
the amount determined under division (A)(2)(a) of this section. | 53 |
|
Except as provided in divisions (A)(2)(b)(i) and (ii) of this | 54 |
|
section, the fee factor product equals the total settlement amount | 55 |
|
multiplied by the county fee factor for the preceding year. For | 56 |
|
purposes of division (A)(2)(b) of this section, "total settlement | 57 |
|
amount" means the total amount collected for which the county | 58 |
|
treasurer settles under divisions (A) and (C) of section 321.24 of | 59 |
|
the Revised Code. | 60 |
| (i) If the total settlement amount is greater than one | 61 |
|
hundred six per cent of the total settlement amount for the | 62 |
|
preceding year, the fee factor product equals the fees allowed for | 63 |
|
the preceding year multiplied by the sum of one hundred six per | 64 |
|
cent plus one-half of the difference between the percentage by | 65 |
|
which the total settlement amount increased and six per cent. The | 66 |
|
county fee factor for the year equals the fee factor product | 67 |
|
divided by the total settlement amount. | 68 |
| (ii) If the total settlement amount is less than ninety-nine | 69 |
|
per cent of the total settlement amount for the preceding year, | 70 |
|
the fee factor product equals ninety-nine per cent of the fees | 71 |
|
allowed for the preceding year minus one-fourth of the difference | 72 |
|
between ninety-nine per cent and the percentage that the preceding | 73 |
|
year's total settlement amount is of the current year's total | 74 |
|
settlement amount. The county fee factor for the year equals the | 75 |
|
fee factor product divided by the total settlement amount. | 76 |
| (B) In the event any settlement prescribed by law is not made | 80 |
|
on or before the date prescribed by law for such settlement, on or | 81 |
|
before the dates prescribed by any lawful extension thereof, the | 82 |
|
aggregate compensation allowed to the county treasurer shall be | 83 |
|
reduced one per cent for each day such settlement is delayed after | 84 |
|
the prescribed date. No penalty shall apply in the event the | 85 |
|
auditor and treasurer grant all requests for advances up to ninety | 86 |
|
per cent of the settlement pursuant to section 321.34 of the | 87 |
|
Revised Code. The compensation allowed in accordance with this | 88 |
|
section on settlements made on or before the dates prescribed by | 89 |
|
law, or the reduced compensation allowed in accordance with this | 90 |
|
section on settlements made after the date prescribed by law or | 91 |
|
any lawful extension of such date, shall be apportioned ratably by | 92 |
|
the auditor and deducted from the shares or portion of the revenue | 93 |
|
payable to the state as well as to the county, township, | 94 |
|
corporations, and school districts. On all other moneys collected | 95 |
|
by the treasurer as fees or as advance payments, except moneys | 96 |
received from the treasurer of state, histhe treasurer's | 97 |
predecessors in office, histhe treasurer's legal representatives, | 98 |
|
or the sureties of such predecessors, and except moneys received | 99 |
|
from the proceeds of the bonds of the county or of any municipal | 100 |
|
corporation, five-tenths per cent, to be paid upon the warrant of | 101 |
|
the auditor out of the general fund of the county. | 102 |
