Ohio Rev. Code § 323.611

September 30, 2025 House Bill 96 - 136th General Assembly (A) At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives real property and manufactured home tax payments at a post office box, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments. The contract shall not be entered into unless: (1) The contract is awarded in accordance with sections 307.86 to 307.92 of the Revised Code; (2) The treasurer's surety bond includes within its coverage any loss that might occur as the result of the contract; (3) The provisions of the contract do not conflict with accounting and reporting requirements prescribed by the auditor of state. (B) The records of the financial institution are subject to examination by the auditor of state to the same extent as if the services that the financial institution has agreed to perform were being performed by the treasurer of state. Last updated July 24, 2025 at 2:53 PM