§ 31.42 POWERS AND DUTIES AS TREASURER.
   The Treasurer shall demand and receive from the county Treasurer taxes levied and assessments made and certified to the county auditor by the Council, and placed on the tax list by the auditor for collection, moneys from persons authorized to collect or required to pay them, accruing to the village from any judgments, fines, penalties, forfeitures, licenses, and costs taxed in Mayor's court, and debts due the village. These funds shall be disbursed by the Treasurer on the order of any person authorized by law or ordinance to issue orders therefor.
(R.C. § 733.44) ('81 Code § 31.32)