(A) The Treasurer shall demand and receive from the County Treasurer taxes levied and assessments made and certified to the County Auditor by the Legislative Authority, 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 municipality from any judgments, fines, penalties, forfeitures, licenses, and costs taxed in Mayor’s Court, and debts due the municipality. These funds shall be disbursed by the Treasurer and County Auditor on the order of any person authorized by law or ordinance to issue orders therefor.
(B) The Treasurer of a village that does not have a charter form of government shall not disburse any funds except upon an order signed by at least one member of the Legislative Authority or the Village Clerk and countersigned by the Treasurer. The Clerk-Treasurer or fiscal officer of a village that does not have a charter form of government shall not disburse any funds except upon an order signed by at least one member of the Legislative Authority and countersigned by the Clerk-Treasurer or village fiscal officer.
(R.C. § 733.44)