CHAPTER 9. COUNTY AUDITOR
IC 36-2-9
Chapter 9. County Auditor
IC 36-2-9-1
Application of chapter
Sec. 1. This chapter applies to all counties except a county having
a consolidated city.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.227-2005,
SEC.13.
IC 36-2-9-2
Residence; term of office
Sec. 2. (a) The county auditor must reside within the county as
provided in Article 6, Section 6 of the Constitution of the State of
Indiana. The auditor forfeits office if the auditor ceases to be a
resident of the county.
(b) The term of office of the county auditor under Article 6,
Section 2 of the Constitution of the State of Indiana is four (4) years
and continues until a successor is elected and qualified.
(c) The county auditor is the fiscal officer of the county.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.3-1987,
SEC.544.
IC 36-2-9-3
Location of office; business hours and days
Sec. 3. The auditor shall keep his office in a building provided at
the county seat by the county executive. He shall keep his office
open for business during regular business hours on every day of the
year except Sundays and legal holidays. However, he may close his
office on days specified by the county executive according to the
custom and practice of the county.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-4
Legal action on days office is closed
Sec. 4. A legal action required to be taken in the auditor's office
on a day when his office is closed under section 3 of this chapter may
be taken on the next day his office is open.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-5
Replacement of worn maps and plats
Sec. 5. The auditor shall replace worn maps and plats as required
in IC 36-2-17-5(c).
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-6
Standard forms for use in transaction of business
Sec. 6. The auditor shall furnish standard forms for use in the
transaction of business under this article and for use in the
performance of services for which he receives a specific fee.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-7
Duties of clerk at county executive meetings
Sec. 7. (a) The auditor shall perform the duties of clerk of the
county executive under IC 36-2-2-11.
(b) If the auditor cannot perform the duties of clerk during a
meeting of the county executive, and the auditor does not have a
deputy or the auditor's deputy cannot attend the meeting, the
executive may deputize a person to perform those duties during the
meeting.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.227-2005,
SEC.14.
IC 36-2-9-8
Duties of clerk of fiscal body
Sec. 8. The auditor shall perform the duties of clerk of the county
fiscal body under IC 36-2-3-6(b).
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.227-2005,
SEC.15.
IC 36-2-9-9
Administration of oath; acknowledgments of deeds and mortgages
securing trust funds
Sec. 9. (a) The auditor may administer the following:
(1) Oaths necessary in the performance of the auditor's duties.
(2) The oath of office to an officer who receives the officer's
certificate of appointment or election from the auditor.
(3) Oaths relating to the duty of an officer who receives the
officer's certificate of appointment or election from the auditor.
(4) The oath of office to a member of the board of directors of
a solid waste management district established under IC 13-21
or IC 13-9.5 (before its repeal).
(b) The auditor may take acknowledgments of deeds and
mortgages executed for the security of trust funds the auditor is
required to lend.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.33-1992,
SEC.21; P.L.1-1996, SEC.85.
IC 36-2-9-10
Suits against principals or sureties on obligations
Sec. 10. The auditor, in the name of the state and on behalf of a
county fund, may sue principals or sureties on any obligation,
whether the obligation is in the name of the state or another person.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-11
Treasurer's report; filing
Sec. 11. The auditor shall file the original of the county treasurer's
monthly report under IC 36-2-10-16 with the records of the county
board of finance, present one (1) copy to the county executive at its
next regular meeting, and immediately transmit one (1) copy to the
state board of accounts.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-12
Money paid into treasury; account; receipts
Sec. 12. The auditor shall keep an accurate account current with
the county treasurer. Whenever a receipt given by the treasurer for
money paid into the county treasury is deposited with the auditor, the
auditor shall:
(1) file the treasurer's receipt;
(2) charge the treasurer with the amount of the treasurer's
receipt; and
(3) issue his own receipt to the person presenting the treasurer's
receipt.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-13
Appropriations by county fiscal body; accounting; warrants;
violation; offense
Sec. 13. (a) The auditor shall keep a separate account for each
item of appropriation made by the county fiscal body, and in each
warrant he draws on the county treasury he shall specifically indicate
which item of appropriation the warrant is drawn against.
(b) The auditor may not permit an item of appropriation to be
overdrawn or to be drawn on for a purpose other than the specific
purpose for which it was made.
(c) An auditor who knowingly violates this section commits a
Class A misdemeanor.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-14
Drawing of warrants; necessity of appropriation; violation; offense
Sec. 14. (a) This section does not apply to funds received from the
state or the federal government for township assistance,
unemployment relief, or old age pensions or other funds that are
available under the federal Social Security Act or a federal statute
providing for civil and public works projects.
(b) Except for monies that by statute are due and payable from a
county treasury to the state or to a township or municipality of the
county, money may be paid from a county treasury only upon a
warrant drawn by the auditor.
(c) A warrant may be drawn on a county treasury only if the
county fiscal body has made an appropriation for the money for the
calendar year in which the warrant is drawn and that appropriation
has not been exhausted.
(d) Notwithstanding subsection (c), appropriations by a county
fiscal body are not necessary to authorize the drawing of a warrant
on and payment from a county treasury for:
(1) money that belongs to the state and is required by statute to
be paid into the state treasury;
(2) money that belongs to a school fund, whether principal or
interest;
(3) money that belongs to a township or municipality of the
county and is required by statute to be paid to the township or
municipality;
(4) money that:
(A) is due a person;
(B) has been paid into the county treasury under an
assessment on persons or property of the county in territory
less than that of the whole county; and
(C) has been paid for construction, maintenance, or purchase
of a public improvement;
(5) money that is due a person and has been paid into the county
treasury to redeem property from a tax sale or other forced sale;
(6) money that is due a person and has been paid to the county
under law as a tender or payment to the person;
(7) taxes erroneously paid;
(8) money paid to a cemetery board under IC 23-14-65-22;
(9) money distributed under IC 23-14-70-3; or
(10) payments under a statute that expressly provides for
payments from the county treasury without appropriations by
the county fiscal body.
(e) An auditor who knowingly violates this section commits a
Class A misdemeanor.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.52-1997,
SEC.57; P.L.73-2005, SEC.172.
IC 36-2-9-15
Settlement of accounts and demands
Sec. 15. (a) The auditor shall examine and settle all accounts and
demands that are chargeable against the county and are not otherwise
provided for by statute.
(b) The auditor shall issue warrants on the county treasury for:
(1) sums of money settled and allowed by the auditor;
(2) sums of money settled and allowed by another official; or
(3) settlements and allowances fixed by statute;
and shall make them payable to the person entitled to payment. The
warrants shall be numbered progressively, and the auditor shall
record the number, date, amount, payee, and purpose of issue of each
warrant at the time it is issued.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-16
Claim; judgment or order issued by a court; warrant
Sec. 16. Whenever:
(1) a judgment or order is issued by a court in a case in which
the county was a party and was served with process for the
payment of a claim;
(2) a certified copy of the judgment or order is filed with the
auditor; and
(3) the claim is allowed by the county executive;
the auditor shall issue his warrant for the claim.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-17
Calls for redemption of outstanding warrants at semiannual
settlement; interest; violation
Sec. 17. (a) At the semiannual settlement under IC 6-1.1-27, the
auditor shall issue calls for the redemption of outstanding county
warrants if there is any money available in the county treasury for
redemption of those warrants.
(b) A warrant included in a call under this section ceases to bear
interest upon the date of the call. The county treasurer shall redeem
warrants included in the call when they are presented to him.
(c) An auditor who violates this section is liable for the interest on
all money used for redemption.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-18
Endorsement on deed; tax identification number
Sec. 18. (a) Before the auditor makes the endorsement required by
IC 36-2-11-14, the auditor may require that a tax identification
number identifying the affected real property be placed on an
instrument that conveys, creates, encumbers, assigns, or otherwise
disposes of an interest in or a lien on real property. The tax
identification number may be established by the auditor with the
approval of the state board of accounts. If the tax identification
number is affixed to the instrument or if a tax identification number
is not required, the auditor shall make the proper endorsement on
demand.
(b) On request, a county auditor shall provide assistance in
obtaining the proper tax identification number for instruments
subject to this section.
(c) The tax administration number established by this section is
for use in administering statutes concerning taxation of real property
and is not competent evidence of the location or size of the real
property affected by the instrument.
(d) The legislative body of a county may adopt an ordinance
authorizing the auditor to collect a fee in an amount that does not
exceed five dollars ($5) for each:
(1) deed; or
(2) legal description of each parcel contained in the deed;
for which the auditor makes a real property endorsement. This fee is
in addition to any other fee provided by law. The auditor shall place
revenue received under this subsection in a dedicated fund for use in
maintaining plat books.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.274-1989,
SEC.2; P.L.37-1992, SEC.8; P.L.65-2001, SEC.1; P.L.207-2003,
SEC.1.
IC 36-2-9-19
Personal liability for penalties and interest assessed by Internal
Revenue Service; reimbursement by county treasurer
Sec. 19. If a county auditor is held personally liable for penalties
and interest assessed by the Internal Revenue Service, the county
treasurer shall reimburse the county auditor in an amount equal to the
penalties and interest. However, the county treasurer may not
reimburse the county auditor if the county auditor willfully or
intentionally failed or refused to file a return or make a required
deposit on the date the return or deposit was due.
As added by P.L.56-1997, SEC.3.
IC 36-2-9-20
County auditor maintenance of electronic data file on tax duplicate
information; form of file; data transmission
Sec. 20. The county auditor shall:
(1) maintain an electronic data file of the information contained
on the tax duplicate for all:
(A) parcels; and
(B) personal property returns;
for each township in the county as of each assessment date;
(2) maintain the electronic data file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessment
date of each year before March 1 of the next year to:
(A) the legislative services agency in an electronic format
under IC 5-14-6; and
(B) the department of local government finance;
in a manner that meets the data export and transmission
requirements in a standard format, as prescribed by the office
of technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or
the department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date
may not be overwritten with data for a subsequent assessment date
until a copy of an electronic data file that preserves the data for the
particular assessment date is archived in the manner prescribed by
the office of technology established by IC 4-13.1-2-1 and approved
by the legislative services agency.
As added by P.L.178-2002, SEC.115. Amended by P.L.245-2003,
SEC.34; P.L.28-2004, SEC.179; P.L.177-2005, SEC.46.
IC 36-2-9-21
Establishment of fund for disposal fees; use of money;
administration of fund
Sec. 21. (a) If a disposal fee is charged under IC 13-20-21-6(c),
the county treasurer shall:
(1) establish a dedicated fund for the purposes described in
subsection (b); and
(2) deposit in the fund all revenue remitted to the county
treasurer under IC 13-20-21-14(b).
(b) Money in the fund established under subsection (a) may be
used only to pay the costs of constructing, improving, or maintaining
infrastructure that supports or is otherwise related to the landfill at
which the disposal fees are charged.
(c) The county treasurer shall, in accordance with IC 5-13-9,
invest any money accumulated in the fund established under
subsection (a). Any interest received from investment of the money
shall be paid into the fund.
As added by P.L.131-2006, SEC.12.