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 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.
(R.C. § 733.44; 1978 Code §32.52)