{"data":{"id":"us-oh/ohio-rev.-code-319.53","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 319.53","heading":"County auditor to report to tax commissioner.","body":"No county auditor shall fail to make and transmit to the tax commissioner, within the time required by law, a return or report which he is required to make to the tax commissioner.","path":["Title 3 Counties","Chapter 319 Auditor"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-319.53","current_through":"1985-07-01 (House Bill 201 - 116th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:27Z","sha256":"71171bc7ccb77cd82e45f06f095f62b5d3227120fcbc1dcfc5e8dfd1d20a066d","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-319.52","next":"us-oh/ohio-rev.-code-319.54"},"notice":"GroundRules: Original legal text. Not legal advice."}