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 havinga 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 asprovided in Article 6, Section 6 of the Constitution of the State ofIndiana. The auditor forfeits office if the auditor ceases to be aresident 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) yearsand 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 atthe 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 36-2-9-4
Legal action on days office is closed
Sec. 4. A legal action required to be taken in the auditor's officeon a day when his office is closed under section 3 of this chapter maybe taken on the next day his office is open.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-9-5
Replacement of worn maps and plats
Sec. 5. The auditor shall replace worn maps and plats as requiredin 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 thetransaction 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 thecounty executive under IC 36-2-2-11.
(b) If the auditor cannot perform the duties of clerk during ameeting of the county executive, and the auditor does not have adeputy or the auditor's deputy cannot attend the meeting, theexecutive may deputize a person to perform those duties during themeeting.
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 countyfiscal 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 mortgagessecuring 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'scertificate of appointment or election from the auditor.
(3) Oaths relating to the duty of an officer who receives theofficer's certificate of appointment or election from the auditor.
(4) The oath of office to a member of the board of directors ofa solid waste management district established under IC 13-21or IC 13-9.5 (before its repeal).
(b) The auditor may take acknowledgments of deeds andmortgages executed for the security of trust funds the auditor isrequired 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 acounty 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 countyboard of finance, present one (1) copy to the county executive at itsnext regular meeting, and immediately transmit one (1) copy to thestate 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 withthe county treasurer. Whenever a receipt given by the treasurer formoney paid into the county treasury is deposited with the auditor, theauditor shall:
(1) file the treasurer's receipt;
(2) charge the treasurer with the amount of the treasurer'sreceipt; and
(3) issue his own receipt to the person presenting the treasurer'sreceipt.
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 eachitem of appropriation made by the county fiscal body, and in eachwarrant he draws on the county treasury he shall specifically indicatewhich item of appropriation the warrant is drawn against.
(b) The auditor may not permit an item of appropriation to beoverdrawn or to be drawn on for a purpose other than the specificpurpose for which it was made.
(c) An auditor who knowingly violates this section commits aClass 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 thestate or the federal government for township assistance,unemployment relief, or old age pensions or other funds that areavailable under the federal Social Security Act or a federal statuteproviding for civil and public works projects.
(b) Except for monies that by statute are due and payable from acounty treasury to the state or to a township or municipality of thecounty, money may be paid from a county treasury only upon awarrant drawn by the auditor.
(c) A warrant may be drawn on a county treasury only if thecounty fiscal body has made an appropriation for the money for thecalendar year in which the warrant is drawn and that appropriationhas not been exhausted.
(d) Notwithstanding subsection (c), appropriations by a countyfiscal 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 tobe paid into the state treasury;
(2) money that belongs to a school fund, whether principal orinterest;
(3) money that belongs to a township or municipality of thecounty and is required by statute to be paid to the township ormunicipality;
(4) money that:
(A) is due a person;
(B) has been paid into the county treasury under anassessment on persons or property of the county in territoryless than that of the whole county; and
(C) has been paid for construction, maintenance, or purchaseof a public improvement;
(5) money that is due a person and has been paid into the countytreasury to redeem property from a tax sale or other forced sale;
(6) money that is due a person and has been paid to the countyunder 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 forpayments from the county treasury without appropriations bythe county fiscal body.
(e) An auditor who knowingly violates this section commits aClass 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 anddemands that are chargeable against the county and are not otherwiseprovided 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. Thewarrants shall be numbered progressively, and the auditor shallrecord the number, date, amount, payee, and purpose of issue of eachwarrant 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 whichthe 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 theauditor; 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 semiannualsettlement; interest; violation
Sec. 17. (a) At the semiannual settlement under IC 6-1.1-27, theauditor shall issue calls for the redemption of outstanding countywarrants if there is any money available in the county treasury forredemption of those warrants.
(b) A warrant included in a call under this section ceases to bearinterest upon the date of the call. The county treasurer shall redeemwarrants included in the call when they are presented to him.
(c) An auditor who violates this section is liable for the interest onall 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 byIC 36-2-11-14, the auditor may require that a tax identificationnumber identifying the affected real property be placed on aninstrument that conveys, creates, encumbers, assigns, or otherwisedisposes of an interest in or a lien on real property. The taxidentification number may be established by the auditor with theapproval of the state board of accounts. If the tax identificationnumber is affixed to the instrument or if a tax identification numberis not required, the auditor shall make the proper endorsement ondemand.
(b) On request, a county auditor shall provide assistance inobtaining the proper tax identification number for instrumentssubject to this section.
(c) The tax administration number established by this section isfor use in administering statutes concerning taxation of real propertyand is not competent evidence of the location or size of the realproperty affected by the instrument.
(d) The legislative body of a county may adopt an ordinanceauthorizing the auditor to collect a fee in an amount that does notexceed 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 isin addition to any other fee provided by law. The auditor shall placerevenue received under this subsection in a dedicated fund for use inmaintaining 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 InternalRevenue Service; reimbursement by county treasurer
Sec. 19. If a county auditor is held personally liable for penaltiesand interest assessed by the Internal Revenue Service, the countytreasurer shall reimburse the county auditor in an amount equal to thepenalties and interest. However, the county treasurer may notreimburse the county auditor if the county auditor willfully orintentionally failed or refused to file a return or make a requireddeposit 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 duplicateinformation; form of file; data transmission
Sec. 20. The county auditor shall:
(1) maintain an electronic data file of the information containedon 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 theinformation in the file with the standard data, field, and recordcoding 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 assessmentdate of each year before March 1 of the next year to:
(A) the legislative services agency in an electronic formatunder IC 5-14-6; and
(B) the department of local government finance;
in a manner that meets the data export and transmissionrequirements in a standard format, as prescribed by the officeof technology established by IC 4-13.1-2-1 and approved by thelegislative services agency; and
(4) resubmit the data in the form and manner required under thissubsection, upon request of the legislative services agency orthe department of local government finance, if data previouslysubmitted under this subsection does not comply with therequirements of this subsection, as determined by the legislativeservices agency or the department of local government finance.
An electronic data file maintained for a particular assessment datemay not be overwritten with data for a subsequent assessment dateuntil a copy of an electronic data file that preserves the data for theparticular assessment date is archived in the manner prescribed bythe office of technology established by IC 4-13.1-2-1 and approvedby 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 insubsection (b); and
(2) deposit in the fund all revenue remitted to the countytreasurer under IC 13-20-21-14(b).
(b) Money in the fund established under subsection (a) may beused only to pay the costs of constructing, improving, or maintaininginfrastructure that supports or is otherwise related to the landfill atwhich 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 undersubsection (a). Any interest received from investment of the moneyshall be paid into the fund.
As added by P.L.131-2006, SEC.12.