The City Treasurer shall demand and receive from the Treasurer of Columbiana County taxes levied and assessments made and certified to the Auditor of Columbiana County by authority of Council, and by the Auditor placed on the tax list for collection, and from persons authorized to collect or required to pay them, moneys accruing to the City from judgments, fines, penalties, forfeitures, licenses and costs taxed in the Municipal Court, and debts due the City, and the City Treasurer shall disburse them on the order of such persons as may be authorized by law or ordinance to issue orders therefor.
(ORC 733.44)