OAG 1994-015.

• Case Date: March 28, 1994
• Court: Ohio

Ohio Attorney General Opinions 1994. OAG 1994-015. March 28, 1994OPINION NO. 1994-015The Honorable David SamsMadison County Prosecuting Attorney 23 West High Street London, Ohio 43140-1099Dear Prosecutor Sams: You have requested an opinion regarding whether unused moneys in the delinquent tax and assessment collection fund may be transferred to the county's general fund.

The Delinquent Tax and Assessment Collection Fund

The delinquent tax and assessment collection fund is established by R.C. 321.261, which states:

Five percent 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,(fn1) 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. (Footnote added.)

There is no provision in R.C. 321.261 or any other section of the Revised Code that expressly authorizes the transfer of unexpended moneys in the delinquent tax and assessment collection fund to any other fund of the county. Accordingly, it is necessary to examine the provisions of R.C. 5705.14-.16, which govern the authority of subdivisions generally to transfer moneys from one fund to another.

Transfer of Money from One County Fund to Another

R.C. 5705.14 authorizes transfers among certain funds(fn2) of a subdivision if made by a resolution passed by a two-thirds majority of the subdivision's taxing authority.(fn3) If a transfer is not authorized pursuant to R.C. 5705.14, it may be authorized pursuant to R.C. 5705.15. Transfers authorized by R.C. 5705.15, however, are subject to the more rigorous procedural requirements of R.C. 5705.16, including approval by the Tax Commissioner and by the court of common pleas of the county where the funds are held.

A. Transfers Under R.C. 5705.14

Divisions (A) through (H) of R.C. 5705.14 authorize transfers of moneys among the...