PAY TABLES FOR COUNTY OFFICIALS

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Bulletin 2015-01October, 2015PAY TABLES FOR COUNTY OFFICIALSINTRODUCTIONCompensation for county commissioners along with other elected and appointed officials wasincluded in the state fiscal year 2016-2017 budget bill (HB 64 of the 131st General Assembly).Specifically, the legislation provides salary increases to county elected officials along withjudges, boards of elections members, and township elected officials. The purpose of thisCounty Advisory Bulletin (CAB) is to explain the compensation provisions in HB 64 that relate tocounty government.BACKGROUNDAfter a coordinated and intensive lame duck push to address elected official compensationfailed at the end of the last biennium, the future of pay raises for certain elected officials as partof the state budget bill was uncertain at best. The last time a pay bill was enacted was nearly 15years ago, and county officials last received a cost of living adjustment in 2008.The Governor’s as-introduced version of the budget included the Ohio Supreme Court’s requestfor judicial pay raises.The House removed the judicial pay provision. The prior fall, the House passed stand-alone payraise legislation that was not passed by the Senate. Thus, the House, while supportive ofproviding pay adjustments, wanted assurances that legislative action by both Chambers wouldinclude local elected officials as well as judges.The Senate inserted pay raises for judges as well as prosecutors and sheriffs, much to thesurprise of other local elected officials whose compensation was not addressed.Emerging from Conference Committee, the budget bill provides on paper county elected officialswith a 5 percent increase in 2016 and another 5 percent in 2017, coupled with a compensationclass reduction in 2017 wherein old classes 1 and 2 move into old class 3. County electedofficials will be able to receive these adjustments once they take office on or after September29, 2015. Unfortunately, county commissioners and auditors who next take office in 2019 willbenefit later than their colleagues in the courthouse due to the Ohio Constitutional provisionprohibiting legislatively enacted adjustments in-term.1

GENERAL CONCEPTS OF HOUSE BILL 64 & COMPENSATION IN GENERALReduction of Compensation Classes. HB 64 modernizes the county compensation scheduleby reducing the 8 classes to 6 classes. Over the years, the legislature has seen fit to reduce thenumber of compensation classes. In 2001, the county compensation classes were reduced from14 to 8 classes.The approach instituted in HB 64 differs from the class reduction proposal the Ohio Council ofCounty Officials supported the prior session (HB 661 of the 130th General Assembly), whichwould have reduced the classes to 6 but provide one-time salary adjustments to all officials.Instead, the HB 64 approach solely addresses the smaller compensation classes. Thisapproach was taken not only with the county compensation classes but also with the townshipcompensation classes and board of elections members’ minimum compensation threshold. Forcounty elected officials, HB 64 provides that “old” or existing classes 1 and 2 move into “old”class 3 starting in 2017. The new class 1 will include counties with populations ranging from 155,000 effective in 2017. However, in order to receive the benefits from this class reduction, theelected officials must take office on or after September 29, 2015. Thus, county elected officialselected in 2016, who take office in 2017, will be able to start putting the additional money in theirpocket January 2017. County commissioners and auditors who next take office in 2019 will beable to put the money in their pocket when their new term begins in 2019. And, individualsappointed to an unexpired term on or after September 29, 2015 can start to receive the higheramount prescribed by the statute.Annual Increases. The bill provides on paper a 5 percent increase for county elected officials,board of elections members, and townships elected officials in 2016 and 2017. However, suchelected officials can only put the additional income in their pocket if they take office on or afterSeptember 29, 2015.Board of elections members also receive 5 percent increases in 2016 and 2017. Pursuant toORC Section 3501.12, members of boards of elections are deemed to be appointed and notelected, and therefore not subject to Section 20 of Article II of the Ohio Constitution. Thus, theyare able to receive the increases during those calendar years.In addition, the legislation provides similar 5 percent annual raises to prosecutors and sheriffs in2018 and 2019.Finally, the bill authorizes a 5 percent increase to judges starting September 29, 2015 (theeffective date of HB 64) along with additional 5 percent annual raises in 2017, 2018, and 2019.The Ohio Constitution does not prohibit judges from accepting raises in-term, and thus, theseindividuals can receive the compensation as written in the law. The state is to pay for theseadjustments.NON-JUDICIAL OFFICEHOLDERS COMPENSATIONCommissioners (ORC 325.10 & 325.18)Table 1 reflects the 2015 and 2016 salaries for commissioners. Table 2 provides salaries for2017 based on the new 6 class structure.2

Auditors (ORC 325.03, 325.18 & 5731.41)Table 3 provides the salaries for auditors in 2015 and 2016. Table 4 provides salaries for 2017based on the new 6 class structure.In addition to the salary provided in Table 2, auditors are to receive 8 cents per capita for eachfull thousand of population for the first 20,000 and 2 cents per capita for each full thousand over20,000 not less than 1,200 nor more than 3,000, which is paid from the undivided estate taxfund pursuant to Ohio Revised Code Section 5731.41.Clerks of Courts (ORC 325.08, 325.18 & 2303.03)Tables 5, 6, and 7 provide the salaries for clerks of courts for 2015, 2016, and 2017,respectively. These tables show the county-paid and state-paid portions of their salaries. Thestate-paid compensation, which is equal to one-eighth of their county paid compensation,compensates the clerks for serving as the clerk of the court of appeals. The county shouldappropriate the amount listed under the county paid salary column. The state portion is paiddirectly by the state to the clerk.In addition, clerks serving as municipal court clerks and/or county court clerks receive additionalcompensation. Such clerks are entitled to an additional 25 percent of county paid compensationfor serving as either the clerk of the municipal or county court, pursuant to Ohio Revised CodeSections 1901.31 and 1907.20.Coroners (ORC 325.15 & 325.18)Tables 8 and 9 provide the salaries for all coroners in counties with 175,000 or less inpopulation or those coroners in the larger counties who have chosen to maintain a privatemedical practice. Tables 10 and 11 show the salaries for coroners in counties with a populationof more than 175,000 who do not have a private medical practice, who thereby receive highercompensation.Section 325.15 also provides the process for a coroner to select compensation under the payschedule for “Coroners Without a Private Practice.” A coroner in a county with a population of175,001 or more must elect to engage or not to engage in the private practice of medicinebefore the commencement of each new term of office. A coroner in such a county who engagesin the private practice of medicine but who intends not to engage in the private practice ofmedicine during the coroner’s next term of office must notify the board of county commissionersbefore taking office again.Engineers (ORC 325.14 & 325.18)Tables 12 and 13 show the salaries for engineers who maintain a private practice. Tables 14and 15 give the salaries for engineers without a private practice, who thereby receive highercompensation.A county engineer may elect to engage or not to engage in the private practice of engineering orsurveying before the commencement of each new term of office. A county engineer whoelected not to engage in the private practice of engineering or surveying may, for a period of sixmonths after taking office, engage in the private practice of engineering or surveying for thepurpose of concluding the affairs of private practice without any diminution of salary.3

In addition to the salary prescribed by Tables 12 - 15 of this bulletin, a county engineer may alsoreceive compensation when he/she performs services as the county sanitary engineer. Plus,HB 549, which became effective on March 12, 2001, enables county engineers to receiveadditional compensation if they are selected as the county drainage engineer. (ORC 315.14and 6117.01)Prosecuting Attorneys (ORC 325.11 & 325.18)Tables 16 and 17 provide the salaries of prosecutors who have a private practice. Tables 18 22 show the salaries for prosecutors without a private practice, who thereby receive highercompensation.These tables show that counties with 70,000 or less in population receive partial reimbursementfrom the state if the prosecutor does not have a private practice. The state is to reimbursecounties 40 percent of the difference between the “without a private practice” and “with a privatepractice” entitlement each year. In addition, the state is to pay its relative share of employerOPERS contributions and employer Medicare Part A contributions. However, reimbursement isconditional upon adequate state appropriations being made for this purpose. As a result,counties could be responsible for a portion of the state’s share if the General Assembly does notappropriate adequate funds for the prosecuting attorneys compensation.The state, through the Attorney General, is to reimburse counties no later than March 15 andSeptember 15 each year.A prosecuting attorney may elect to engage or not to engage in the private practice of lawbefore the commencement of each new term of office. A prosecuting attorney is not to engagein the private practice of law unless before taking office the prosecuting attorney notifies theboard of county commissioners of his/her intention to engage in the private practice of law. Inaddition, a prosecuting attorney who engages in the private practice of law who intends not toengage in the private practice of law during the prosecuting attorney’s next term of office mustso notify the board of county commissioners. A prosecuting attorney who elects not to engagein the private practice of law may, for a period of six months after taking office, engage in theprivate practice of law for the purpose of concluding the affairs of private practice of law withoutany diminution of salary as provided in the tables of this bulletin.Recorders (ORC 325.09 & 325.18)Tables 23 and 24 provide the recorders’ salaries for calendar years 2015, 2016, and 2017.Sheriffs (ORC 325.06 & 325.18)Tables 25-29 reveal sheriffs’ salaries for calendar years 2015-2019. Counties are reimbursed bythe state for one-eighth of the county paid portion of the sheriffs’ salaries. In addition, the stateis to pay its relative share of employer OPERS contributions and employer Medicare Part Acontributions. Just like the prosecutors’ section, the state payment is conditional upon adequateappropriations being made. However, unlike the prosecutors’ section, sheriffs will only receivethe additional compensation if “adequate funds have been appropriated by the GeneralAssembly.” The county is not financially responsible for making up the state’s share if theGeneral Assembly did not appropriate enough money.4

The state, through the Attorney General, is to reimburse counties no later than March 15th andSeptember 15th each year. Counties should appropriate the total salary for sheriffs, assumingthat adequate funds have been appropriated by the General Assembly, and counties will be fullyreimbursed by the state.Treasurers (ORC 325.04 & 325.18)Tables 30 and 31 provide the treasurers’ salaries for calendar years 2015-2017.APPROPRIATIONS TO FURTHERANCE OF JUSTICE FUNDS (FOJ)Sheriff’s FOJ Fund (ORC 325.071)The Sheriff’s FOJ Fund must be appropriated at the rate of 50 percent of the sheriff’s countypaid salary allowed under the statute. Language was included in HB 94 in 2001 providing thatthe appropriation is based only on the county paid portion of the sheriff’s salary and does notinclude the state paid portion.Prosecutor’s FOJ Fund (ORC 325.12)Appropriation to the Prosecutor’s FOJ Fund is at the rate of 50 percent of the total salary theprosecutor receives irrespective of which payment option the prosecutor selects in counties witha population of 70,001 or more. In counties where the population is less than 70,001,appropriations to the FOJ Fund are at the rate of 50 percent of the compensation specified inthe pay schedule “with private practice.” In these counties, even if the prosecutor is being paidunder the “without private practice” schedule, appropriations to the FOJ Fund are still on thebasis of the “with private practice” pay schedule.JUDICIAL OFFICEHOLDERS COMPENSATIONHB 64 provides judges with a 5 percent increase beginning on the effective date of HB 64(September 29, 2015). In addition, 5 percent increases are provided annually in 2017, 2018,and 2019. These increases are calculated based on the total salary payable to the judge,exclusive of any amounts payable pursuant to ORC 1901.11(B)(2), 1907.16(C), or 1907.17, butadded only to the state’s portion of the judges’ compensation. (In 2015, the increase is pro-ratedfor the year beginning September 29.)Common Pleas Judges (ORC 141.04 and 141.05)The compensation of common pleas judges is paid by both the state and the county. Thecounty pays an amount equal to 18 cents per capita. This dollar amount may not be less than 3,500 nor more than 14,000 based on the official 2000 Census. See Table 32.Full-time Municipal Court Judges and Part-time Municipal Court Judges Who Serve aTerritory Exceeding 50,000 Population (ORC 141.04 and 1901.11)The compensation for full-time municipal court judges and those part-time municipal courtjudges who serve in a territory with a population exceeding 50,000, is financed by the state andlocal funding authorities. The local share is a fixed amount equal to 61,750. See Table 33.5

Part-time Municipal Court Judges Except Those Part-time Judges Who Serve a TerritoryExceeding 50,000 Population (ORC 141.04 and 1901.11)The compensation for part-time municipal court judges, other than those who serve in a territorywith a population exceeding 50,000 is financed by the state and local funding authorities. Theamount of the local share is fixed at 35,500. See Table 33.County Court Judges (ORC 141.04 and 1907.16)Again, the compensation of county court judges is covered by the state and the county. Thecounty’s fixed share is 35,500. See Table 33.Additional Compensation for Judges Designated as a Presiding and AdministrativeJudges in a Municipal Court or County Courts (ORC references are included in Table 34)See Table 34.County Optional Compensation for County Court Judges (ORC 1907.17)In addition to the compensation of county court judges specified in Tables 33 and 34, the lawauthorizes the Board of County Commissioners to permissively supplement the salary of countycourt judges by an amount not to exceed 2,000 in any year. It should be noted that thisprovision must be uniformly applied in counties with more than one county court judge. Also,this additional compensation cannot be reduced during the term of office of any county courtjudge, but apparently can be changed at the beginning of a new term of office. (OAG 70-142)BOARDS OF ELECTIONS MEMBERS (ORC 3501.12)Board of elections members receive 5 percent increases in 2016 and 2017. Pursuant to ORCSection 3501.12, members of boards of elections are deemed to be appointed and not elected,and therefore not subject to Section 20 of Article II of the Ohio Constitution. Thus, they are ableto receive the increases during those calendar years. Table 35 shows the adjustments.In addition, the minimum pay threshold was increased, which is similar in concept to the countyelected officials pay class structure being modified to increase the salary for counties with lesspopulation.RECAPIn 2015, judges are to receive a 5 percent increase starting September 29, 2015. The increasewill be paid by the state.In 2016, the statute provides for adjustments for non-judicial county elected officials as well asboard of election members. However, elected officials can only accept the increase if they’vetaken office on or after September 29, 2015. Thus, most non-judicial county elected officials willnot be eligible to accept the increase in 2016. Board of election members can accept increasesin 2016, and counties should budget for them.In 2017, judges and board of election members will receive an increase. Again, judicialincreases will be paid by the state. County elected officials will receive an increase if they tookoffice after September 29, 2015.6

In 2018 and 2019 each year, the statute provides 5 percent increases for judges, countyprosecutors and sheriffs. Judicial increases will be paid by the state.In 2019, the county commissioner and auditor elected in 2018 that take office in 2019, will beable to receive the statutory increases prescribed for 2016 and 2017, since they will be startingtheir new term of office subsequent to the effective date of HB 64 (September 29, 2015).ACKNOWLEDGMENTSThis County Advisory Bulletin was prepared by CCAO. We requested comments from thevarious associations that represent county elected officials and judges, and many providedvaluable comments which improved the bulletin. The Bulletin was also reviewed by the StateAuditor’s office, which provided comments. Any errors, however, are the responsibility of CCAOalone. Questions or comments should be directed to Cheryl Subler, Managing Director ofPolicy, csubler@ccao.org who was primarily responsible for the preparation of this CAB.7

Table 1Commissioners20152016Calendar Year SalaryCalendar Year Salary1-20,000 37,353 5,62068,9016200,001-400,00076,97680,8257400,001-1 million87,07591,4298over 1 million92,47497,098Class NumberPopulation Range1Table 2CommissionersClass NumberPopulation Range2017 Calendar Year Salary11 -55,000 48,974255,001 – 95,00061,215395,001 – 200,00072,3464200,001 – 400,00084,8665400,001 – 1 million96,0006Over 1 million101,9538

Table 3Auditors*Class NumberPopulation Range2015 CalendarYear Salary2016 CalendarYear Salary11-20,000 53,431 6,75480,5926200,001-400,00086,10990,4147400,001-1 million91,24895,8108over 1 million93,98598,684Table 4Auditors*Class NumberPopulation Range2017 Calendar Year Salary11 -55,000 64,091255,001 – 95,00075,400395,001 – 200,00084,6214200,001 – 400,00094,9355400,001 – 1 million100,6016Over 1 million103,618*Auditors also receive 8 cents per capita for each full thousand of population for the first 20,000and 2 cents per capita for each full thousand over 20,000 not less than 1,200 nor more than 3,000, which is paid from the undivided estate tax fund pursuant to Ohio Revised Code Section5731.419

Table 5Clerks of Courts*ClassPopulation Range2015Calendar YearCounty PaidSalary**2015Calendar YearState PaidSalary***2015Calendar YearTotal Salary11-20,000 39,157 4,895 2758,53476,8097400,001-1 million73,2949,16282,4568over 1 million75,8609,48385,3432016Calendar YearState PaidSalary***2016Calendar YearTotal SalaryTable 6Clerks of Courts*ClassPopulation Range2016Calendar YearCounty PaidSalary**11-20,000 41,115 5,139 6898,96180,6507400,001-1 million76,9599,62086,5798over 1 million79,6539,95789,61010

Table 7Clerk of Courts*ClassPopulation Range2017Calendar YearCounty PaidSalary**2017Calendar YearState PaidSalary***2017Calendar YearTotal Salary11 -55,000 49,813 6,227 56,040255,001 – 95,00058,6687,33466,002395,001 – 200,00067,5258,44175,9664200,001 – 400,00075,2739,40984,6825400,001 – 1 million80,80710,10190,9086Over 1 million83,63610,45594,091* Clerks serving as Municipal Court Clerks and/or County Court Clerks receive additionalcompensation. Such clerks are entitled to an additional 25 percent of county paid compensationfor serving as either the clerk of the municipal or county court.** This amount should be appropriated by the county*** This amount is to be paid directly by the state11

Table 8Coroners with a Private PracticeClass NumberPopulation Range2015 Calendar YearSalary2016 Calendar YearSalary11-20,000 22,090 1,20953,7696200,001-400,00063,25566,4187400,001-1 million71,28774,8518over 1 million75,56579,343Table 9Coroners with a Private PracticeClass NumberPopulation Range2017 Calendar Year Salary11 -55,000 30,993255,001 – 95,00045,384395,001 – 200,00056,4584200,001 – 400,00069,7395400,001 – 1 million78,5946Over 1 million83,31012

Table 10Coroners without a Private PracticeClass NumberPopulation Range2015 Calendar YearSalary2016 Calendar 75,001-200,000 115,703 121,4886200,001-400,000115,703121,4887400,001-1 million118,513124,4398over 1 million121,323127,389* Class 5 for Coroners without a Private Practice begins with a population of 175,001, unlike Class5 for the other county elected officials. This difference is due to the fact that the law only allowscoroners in counties with a population of 175,001 or more to have the option to earn a highersalary in exchange for forgoing a private practice.Table 11Coroners without a Private PracticeClass NumberPopulation Range2017 Calendar Year Salary11 -55,000NA255,001 – 95,000NA3*95,001 – 175,000NA3*175,001-200,000 127,5634200,001 – 400,000127,5635400,001 – 1 million130,6616Over 1 million133,759* Class 3 for Coroners without a Private Practice begins with a population of 175,001, unlike Class3 for the other county elected officials. This difference is due to the fact that the law only allowscoroners in counties with a population of 175,001 or more to have the option to earn a highersalary in exchange for forgoing a private practice.13

Table 12Engineers with a Private PracticeClass NumberPopulation Range2015 Calendar YearSalary2016 Calendar YearSalary11-20,000 56,629 1,28774,8516200,001-400,00075,30379,0687400,001-1 million80,32384,3398over 1 million83,45587,628Table 13Engineers with a Private PracticeClass NumberPopulation Range2017 Calendar Year Salary11 -55,000 67,746255,001 – 95,00073,059395,001 – 200,00078,5944200,001 – 400,00083,0225400,001 – 1 million88,5566Over 1 million92,00914

Table 14Engineers without a Private PracticeClass NumberPopulation Range2015 Calendar YearSalary2016 Calendar YearSalary11-20,000 80,536 5,19399,9536200,001-400,00099,209104,1697400,001-1 million104,230109,4428over 1 million107,357112,725Table 15Engineers without a Private PracticeClass NumberPopulation Range2017 Calendar Year Salary11 -55,000 94,103255,001 – 95,00099,417395,001 – 200,000104,9504200,001 – 400,000109,3785400,001 – 1 million114,9146Over 1 million118,36115

Table 16Prosecutors with a Private PracticeClass NumberPopulation Range2015 Calendar YearSalary2016 Calendar YearSalary11-20,000 54,218 0,28473,7986200,001-400,00078,31782,2337400,001-1 million83,33587,5028over 1 million86,41890,739Table 17Prosecutors with a Private PracticeClassNumberPopulation Range2017 CalendarYear Salary2018 CalendarYear Salary2019 CalendarYear Salary11 -55,000 64,203 67,413 70,784255,001 – 95,00071,39974,96978,717395,001 – 200,00077,48881,36385,4314200,001 – 400,00086,34490,66295,1955400,001 – 1 million91,87796,471101,2946Over 1 million95,276100,040105,04216

Table 18Prosecutors without Private Practice2015Calendar YearStateReimbursedSalary*2015Calendar YearTotal Salary**ClassNumberPopulation Range2015Calendar YearCounty PaidSalary11-20,000 77,226 15,339 ,7037400,001-1 million118,513NA118,5138over 1 million121,323NA121,32317

Table 19Prosecutors without Private Practice2016Calendar YearStateReimbursedSalary*2016Calendar YearTotal Salary**ClassNumberPopulation Range2016Calendar YearCounty PaidSalary11-20,000 81,087 16,106 A121,4887400,001-1 million124,439N/A124,4398over 1 million127,389N/A127,389* This amount is reimbursed to the county if adequate funds have been appropriated by theGeneral Assembly** This amount should be appropriated by the county*** Class 4 is broken into two categories for the prosecutors without private practice simply toshow the reimbursement provided by the state for counties with a population of less than 70,001.18

Table 20Prosecutors without Private Practice2017Calendar YearStateReimbursedSalary*2017Calendar YearTotal Salary**ClassNumberPopulation Range2017Calendar YearCounty PaidSalary11 -55,000 94,567 20,242 114,8092***55,001 – N/A127,563395,001 – 200,000127,563N/A127,5634200,001 – 400,000127,563N/A127,5635400,001 – 1 million130,661N/A130,6616Over 1 million133,759N/A133,759Table 21Prosecutors without Private Practice2018Calendar YearStateReimbursedSalary*2018Calendar YearTotal Salary**ClassNumberPopulation Range2018Calendar YearCounty PaidSalary11 -55,000 99,295 21,254 120,5492***55,001 – N/A133,941395,001 – 200,000133,941N/A133,9414200,001 – 400,000133,941N/A133,9415400,001 – 1 million137,194N/A137,1946Over 1 million137,194N/A140,44719

Table 22Prosecutors without Private Practice2019Calendar YearStateReimbursedSalary*2019Calendar YearTotal Salary**ClassNumberPopulation Range2019Calendar YearCounty PaidSalary11 -55,000 104,260 22,317 126,5772***55,001 – N/A140,638395,001 – 200,000140,638N/A140,6384200,001 – 400,000140,638N/A140,6385400,001 – 1 million144,053N/A144,0536Over 1 million147,469N/A147,469* This amount is reimbursed to the county if adequate funds have been appropriated by theGeneral Assembly** This amount should be appropriated by the county*** Class 2 is broken into two categories for the prosecutors without private practice simply toshow the reimbursement provided by the state for counties with a population of less than 70,001.General HB 64 Note: A prosecuting attorney in a county with a population of one million or morewho does not engage in the private practice of law shall receive in calendar year 2020 and in eachcalendar year thereafter annual compensation in an amount equal to the total compensation paidto a judge of the court of common pleas of that county pursuant to sections 141.04 and 141.05 ofthe Revised Code for the same calendar year, reduced by one hundred dollars.20

Table 23RecordersClass NumberPopulation Range2015 Calendar YearSalary2016 Calendar YearSalary11-20,000 38,153 7,23260,0946200,001-400,00065,26268,5257400,001-1 million71,28774,8518over 1 million74,42378,144Table 24RecordersClass NumberPopulation Range2017 Calendar Year Salary11 -55,000 47,599255,001 – 95,00055,349395,001 – 200,00063,0984200,001 – 400,00071,9515400,001 – 1 million78,5946Over 1 million82,05121

Table 25Sheriffs2015Calendar YearStateReimbursedSalary*2015Calendar YearTotal Salary**ClassNumberPopulation Range2015Calendar YearCounty PaidSalary11-20,000 47,900 5,988 17010,52194,6917400,001-1 million89,19011,149100,3398over 1 million91,77511,472103,2472016Calendar YearStateReimbursedSalary*2016Calendar YearTotal Salary**Table 26SheriffsClassNumberPopulation Range2016Calendar YearCounty PaidSalary11-20,000 50,295 6,287 37911,04799,4267400,001-1 million93,65011,706105,3568over 1 million96,36412,046108,41022

Table 27Sheriffs2017Calendar YearStateReimbursedSalary*2017Calendar YearTotal Salary**ClassNumberPopulation Range2017Calendar YearCounty PaidSalary11 -55,000 58,347 7,293 65,640255,001 – 95,00067,9858,49876,483395,001 – 200,00082,83210,35493,1864200,001 – 400,00092,79711,600104,3975400,001 – 1 million98,33212,292110,6246Over 1 million101,18212,648113,8302018Calendar YearStateReimbursedSalary*2018Calendar YearTotal Salary**Table 28SheriffsClassNumberPopulation Range2018Calendar YearCounty PaidSalary11 -55,000 61,624 7,703 69,327255,001 – 95,00071,3848,92380,307395,001 – 200,00086,97410,87297,8464200,001 – 400,00097,43712,180109,6175400,001 – 1 million103,24912,906116,1556Over 1 million106,24113,280119,52123

Table 29Sheriff2019Calendar YearStateReimbursedSalary*2019Calendar YearTotal Salary**ClassNumberPopulation Range2019Calendar YearCounty PaidSalary11 -

In addition, clerks serving as municipal court clerks and/or county court clerks receive additional compensation. Such clerks are entitled to an additional 25 percent of county paid compensation for serving as either the clerk of the municipal or county court, pursuant to Ohio Revised Code Sections 1901.31 and 1907.20. Coroners (ORC 325.15 .

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