AGO 1993-046.

• Case Date: November 16, 1993
• Court: Ohio

Ohio Attorney General Opinions 1993. AGO 1993-046. November 16, 1993OPINION NO. 1993-046The Honorable Gregory A. White Lorain County Prosecuting Attorney 226 Middle Avenue, 4th Floor Elyria, Ohio 44035 Dear Prosecutor White: You have requested an opinion on the following question: "May the Board of County Commissioners appropriate monies from the DRETAC fund (Delinquent tax and assessment collection fund, O.R.C. 321.261) to the County Clerk of Courts to reimburse the clerk for expenses incurred in [the collection] of delinquent taxes and assessments, pursuant to the statute?"

Delinquent Tax and Assessment Collection Fund

R.C. 321.261 states:

Five per cent of all delinquent real property, personal property, and manufactured home taxes and assessments collected by the county treasurer shall be deposited in the delinquent tax and assessment collection fund, which shall be created in the county treasury. The moneys in the fund, one-half of which shall be appropriated by the board of county commissioners to the treasurer and one-half of which shall be appropriated to the county prosecuting attorney, shall be used solely in connection with the collection of delinquent real property, personal property, and manufactured home taxes and assessments.

Annually by the first day of December, the treasurer and the prosecuting attorney each shall submit a report to the board regarding the use of the moneys appropriated to their respective offices from the delinquent tax and assessment collection fund. Each report shall specify the amount appropriated to the office during the current calendar year, an estimate of the amount so appropriated that will be expended by the end of the year, a summary of how the amount appropriated has been expended in connection with delinquent tax collection activities, and an estimate of the amount that will be credited to the fund during the ensuing calendar year. (Emphasis added.)

R.C. 321.261 thus requires each county to establish a delinquent tax and assessment collection fund within the county treasury. Pursuant to R.C. 321.261, "one-half of [the moneys in the fund] shall be appropriated by the board of county commissioners to the treasurer and one-half...shall be appropriated to the county prosecuting attorney." (Emphasis added.) As stated in Dorrian v. Scioto Conservancy District...