CHAPTER 10. COUNTY TREASURER
IC 36-2-10
Chapter 10. County Treasurer
IC 36-2-10-1
Application of chapter
Sec. 1. This chapter applies to all counties.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-2
Residence; term of office
Sec. 2. (a) The county treasurer must reside within the county asprovided in Article 6, Section 6 of the Constitution of the State ofIndiana. The treasurer forfeits office if the treasurer ceases to be aresident of the county.
(b) The term of office of the county treasurer under Article 6,Section 2 of the Constitution of the State of Indiana is four (4) yearsand continues until a successor is elected and qualified.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.3-1987,SEC.545.
IC 36-2-10-3
Removal
Sec. 3. The county executive may remove the treasurer fromoffice if he is delinquent and has been sued on his official bond.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-4
Location of office; business hours and days
Sec. 4. The treasurer shall keep his office in a building providedat the county seat by the county executive. He shall keep his officeopen for business during regular business hours on every day of theyear except Sundays and legal holidays. However, he may close hisoffice on days specified by the county executive according to thecustom and practice of the county.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-5
Legal action on days office is closed
Sec. 5. A legal action required to be taken in the treasurer's officeon a day when his office is closed under section 4 of this chapter maybe taken on the next day his office is open.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-6
Administration of oaths
Sec. 6. The treasurer may administer all oaths necessary in thedischarge of the duties of his office.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-7 Inspection of records and office
Sec. 7. The records and office of the treasurer may be inspectedby the county executive at any time.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-8
Delivery of all public money on expiration of term
Sec. 8. At the expiration of his term, the treasurer shall deliver tohis successor all public money in his possession.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-9
Receipt and disbursement of money
Sec. 9. The treasurer shall receive money to which the county isentitled and shall disburse it on warrants issued and attested by thecounty auditor.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-10
Issuance of receipts
Sec. 10. The treasurer shall issue a receipt to each person fromwhom he receives money.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-11
Payment of warrants; want of funds; legal interest; redemptionnotice
Sec. 11. (a) If there is sufficient money in the county treasury forthe payment of warrants of the county auditor, the treasurer shall payeach warrant of the auditor when it is presented.
(b) If there is no money to pay a county warrant when presented,the treasurer shall write "not paid for want of funds" and the date ofpresentment on the face of the warrant, over his signature. Thewarrant then bears legal interest beginning on the date ofpresentment and continuing until:
(1) the treasurer gives notice, by publication under IC 5-3-1,that there is money to redeem outstanding orders; or
(2) the warrant is included in a call under IC 36-2-9-17.
(c) When money for the redemption of outstanding countywarrants becomes available, the treasurer shall give the noticeprescribed by subsection (b).
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-12
Redemption of warrant; notation of interest
Sec. 12. Whenever the treasurer redeems a warrant on whichinterest is due, he shall note on the warrant the amount of interest hepays on it and shall enter that amount, distinct from the principal, onhis account.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-13
Redemption of warrant; order of presentation; warrants inpayment of county taxes
Sec. 13. (a) The treasurer shall redeem county warrants in theorder in which they are presented.
(b) The treasurer may receive county warrants in payment ofcounty taxes without regard to their order of presentment or number,but he may not pay any balance left owing on the warrants afterpayment of the taxes if there are outstanding unpaid warrants.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-14
Deposit of redeemed warrants; receipt
Sec. 14. On the first Monday in March, June, September, andDecember, the treasurer shall deposit all the county warrants he hasredeemed with the county auditor, who shall give the treasurer areceipt for them.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-15
Separate accounts of receipts and expenditures; general account;tax receipts
Sec. 15. (a) The treasurer shall maintain:
(1) separate accounts of receipts for and expenditures from eachspecific county fund or appropriation; and
(2) a general account of all county receipts and expenditures.
(b) The treasurer may not enter in his accounts money receivedfor taxes charged on the duplicate of the current year until after hissettlement for that money under IC 6-1.1-27.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-16
Monthly financial report
Sec. 16. (a) Before the sixteenth day of each month, the treasurershall prepare a report showing, as of the close of business on the lastday of the preceding month, the following items:
(1) The total amount of taxes collected and not included in thelast semiannual settlement of taxes, and the amount of taxesomitted from any preceding semiannual settlements, except fortaxes advanced to the state or a municipal corporation in thecounty and for which an advance settlement has been made.
(2) The total amount of distributions under IC 6-5.5 that are notincluded in the last semiannual settlement of taxes, and theamount of those taxes omitted from any preceding semiannualsettlements.
(3) The totals of money received from all other sources and notreceipted into the ledger fund accounts of the county at the endof the month.
(4) The total of the balances in all ledger fund accounts.
(5) The total amount of cash in each depository at the close of
business on the last day of the month.
(6) The total of county warrants issued against each depositorythat are outstanding and unpaid at the end of the month.
(7) The record balance of money in each depository at the endof the month.
(8) The cash in the office at the close of the last day of themonth.
(9) Other items for which the treasurer is entitled to credit.
The treasurer shall prepare the report in quadruplicate and verifyeach copy. The treasurer shall retain one (1) copy as a public recordand file three (3) copies with the county auditor. The state board ofaccounts shall prescribe forms for the report in the detail it considersnecessary under this section and IC 5-13-6-1.
(b) The treasurer shall make the monthly report required byIC 36-2-6-14.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.88-1983,SEC.13; P.L.19-1987, SEC.47; P.L.347-1989(ss), SEC.23;P.L.10-1997, SEC.29; P.L.1-2010, SEC.147.
IC 36-2-10-17
Annual settlement with county executive
Sec. 17. The treasurer shall make an annual settlement with thecounty executive under IC 36-2-2-18.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-18
Semiannual settlement with county auditor
Sec. 18. The treasurer shall make a semiannual settlement with thecounty auditor under IC 6-1.1-27.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-19
"Financial institution" defined; duties and responsibilities as taxcollecting agents
Sec. 19. (a) As used in this section, "financial institution" meansany of the following:
(1) A bank, trust company, or mutual savings bank incorporatedunder Indiana law.
(2) A national banking association with its principal office inIndiana.
(3) A savings association operating under Indiana law.
(4) A federally chartered savings association with its principaloffice or a branch in Indiana.
(5) A federally chartered savings bank with its principal officeor a branch in Indiana.
(6) A credit union chartered under Indiana law or United Stateslaw having its principal office in Indiana.
(b) The treasurer may designate one (1) or more financialinstitutions in the county as the treasurer's agent for collectingpayments of taxes that are not delinquent. (c) A designated financial institution may issue an official receiptof the treasurer for taxes the financial institution collects.
(d) A designated financial institution shall make a daily settlementwith the treasurer for all taxes the financial institution collects.
(e) A designated financial institution is responsible for all taxesthe financial institution collects.
(f) This section does not affect IC 5-13.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.19-1987,SEC.48; P.L.140-1992, SEC.1; P.L.79-1998, SEC.106.
IC 36-2-10-20
Burglary of treasury; reimbursement by appropriation
Sec. 20. Whenever the county treasury is burglarized the countyfiscal body may appropriate from the county general fund an amountsufficient to reimburse the treasurer for any loss sustained if:
(1) the treasurer establishes that before the burglary he madedetailed deposits of county funds as required by statute;
(2) the county executive has not procured safe or burglaryinsurance to protect county funds; and
(3) the proper law enforcement agency, after investigation, hasfiled with the county executive a statement concluding that theburglary did not result from the negligence or participation ofthe treasurer.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-21
Money found on dead bodies
Sec. 21. (a) Within one (1) year after the county treasurer receivesmoney from the county coroner under IC 36-2-14-11, the treasurershall deliver it to any person legally entitled to receive it, but thetreasurer may retain as much as is needed to pay the expenses of thecoroner's investigation and the funeral of the deceased. The treasurershall report amounts retained and paid by the county treasurer underthis subsection to the county executive for its approval.
(b) If money held by the treasurer under subsection (a) is notclaimed within one (1) year after the county treasurer receives it, thecounty treasurer shall credit the sum of money to the county generalfund.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.56-1996,SEC.14.
IC 36-2-10-22
Civil action to collect money
Sec. 22. If the county coroner finds money and does not deliver itto the treasurer, as required by IC 36-2-14-11, the treasurer shall, inthe county treasurer's own name, bring a civil action against thecoroner to collect it.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.56-1996,SEC.15.
IC 36-2-10-23
Payments to treasurer; financial instruments; charges or fees;bureau of motor vehicles
Sec. 23. (a) Notwithstanding any other law, payments to thetreasurer for any purpose, including property tax payments, may bemade by any of the following financial instruments that the treasurerauthorizes for use:
(1) Cash.
(2) Check.
(3) Bank draft.
(4) Money order.
(5) Bank card or credit card.
(6) Electronic funds transfer.
(7) Any other financial instrument authorized by the treasurer.
(b) If there is a charge to the treasurer for the use of a financialinstrument other than a bank card or credit card, the treasurer shallcollect a sum equal to the amount of the charge from the person whouses the financial instrument.
(c) A treasurer may contract with a bank card or credit cardvendor for acceptance of bank or credit cards. However, if there is avendor transaction charge or discount fee, whether billed to thetreasurer or charged directly to the treasurer's account, the treasurershall collect from the person using the card an official fee that maynot exceed the highest transaction charge or discount fee charged tothe treasurer by bank or credit card vendors during the most recentcollection period. This fee may be collected regardless of retailmerchant agreements between the bank and credit card vendors thatmay prohibit such a fee. The fee is a permitted additional chargeunder IC 24-4.5-3-202.
(d) Notwithstanding subsection (a), the authorization of thetreasurer is not required for the bureau of motor vehicles or thebureau of motor vehicles commission to use electronic funds transferor other financial instruments to transfer funds to the countytreasurer.
As added by P.L.45-1990, SEC.7. Amended by P.L.44-1992, SEC.7.
IC 36-2-10-24
Personal liability
Sec. 24. A county treasurer is not personally liable for any act oromission occurring in connection with the performance of the countytreasurer's official duties, unless the act or omission constitutes grossnegligence or an intentional disregard of the responsibilities of theoffice of county treasurer.
As added by P.L.98-2000, SEC.20.