Ohio Code 5731.44 – Deputies of auditor
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The county auditor may, and when directed by the tax commissioner shall, appoint such number of deputies as the tax commissioner prescribes for him, who shall be qualified to assist him in the performance of his duties under Chapter 5731 of the Revised Code.
Terms Used In Ohio Code 5731.44
- county: means one of the following:
(1) The county in which the decedent's estate is administered;
(2) If no administration of the decedent's estate is being had, the county of residence of the decedent at the time of death;
(3) If the decedent dies a resident of another state, any county in which any property subject to tax is located. See Ohio Code 5731.01