CHAPTER 9.5. COUNTY AUDITOR OF MARION COUNTY
IC 36-2-9.5
Chapter 9.5. County Auditor of Marion County
IC 36-2-9.5-1
Applicability
Sec. 1. This chapter applies to a county having a consolidatedcity.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-2
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.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-3
Office location; business hours and days
Sec. 3. The county auditor shall keep an office in a buildingprovided at the county seat by the county executive. The auditor shallkeep the office open for business during regular business hours onevery day of the year except:
(1) Sundays;
(2) legal holidays; and
(3) days specified by the county executive according to thecustom and practice of the county.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-4
Legal action on days office is closed
Sec. 4. A legal action required to be taken in the county auditor'soffice on a day when the auditor's office is closed under section 3 ofthis chapter may be taken on the next day the office is open.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-5
Standard forms for use in transaction of business
Sec. 5. The county auditor shall furnish standard forms for use inthe transaction of business under this article and for use in theperformance of services for which the auditor receives a specific fee.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-6
Administration of oaths
Sec. 6. The county auditor may administer the following:
(1) An oath 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) An oath 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).
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-7
Appropriation by county legislative body; accounting; warrants;offense
Sec. 7. (a) The county auditor shall:
(1) keep a separate account for each item of appropriation madeby the legislative body of the consolidated city; and
(2) in each warrant the county auditor draws on the county orcity treasury, specifically indicate the item of appropriation thewarrant is drawn against.
(b) The county auditor may not permit an item of appropriation tobe:
(1) overdrawn; or
(2) drawn on for a purpose other than the specific purpose forwhich the appropriation was made.
(c) A county auditor who knowingly violates this section commitsa Class A misdemeanor.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-8
Money paid into treasury; account; receipt
Sec. 8. The county auditor shall keep an accurate account currentwith the county treasurer. When a receipt given by the treasurer formoney paid into the county or city treasury is deposited with thecounty auditor, the county auditor shall:
(1) file the treasurer's receipt;
(2) charge the treasurer with the amount of the treasurer'sreceipt; and
(3) issue the county auditor's receipt to the person presentingthe treasurer's receipt.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-9
Drawing of warrants; necessity of appropriations; violation;offense
Sec. 9. (a) This section does not apply to:
(1) funds received from the state or the federal government for:
(A) township assistance;
(B) unemployment relief; or
(C) old age pensions; or
(2) other funds available under:
(A) the federal Social Security Act; or (B) another federal statute providing for civil and publicworks projects.
(b) Except for money that by statute is due and payable from thecounty or city treasury to:
(1) the state; or
(2) a township or municipality in the county;
money may be paid from the county or city treasury only upon awarrant drawn by the county auditor.
(c) A warrant may be drawn on the county or city treasury only if:
(1) the legislative body of the consolidated city made anappropriation of the money for the calendar year in which thewarrant is drawn; and
(2) the appropriation is not exhausted.
(d) Notwithstanding subsection (c), an appropriation by thelegislative body is not necessary to authorize the drawing of awarrant on and payment from the county or city treasury for:
(1) money that:
(A) belongs to the state; and
(B) is required by statute to be paid into the state treasury;
(2) money that belongs to a school fund, whether principal orinterest;
(3) money that:
(A) belongs to a township or municipality in the county; and
(B) is required by statute to be paid to the township ormunicipality;
(4) money that:
(A) is due a person;
(B) is paid into the county or city treasury under anassessment on persons or property of the county in territoryless than that of the whole county; and
(C) is paid for construction, maintenance, or purchase of apublic improvement;
(5) money that is due a person and is paid into the countytreasury to redeem property from a tax sale or other forced sale;
(6) money that is due a person and is paid to the county or cityunder 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 or city treasury without appropriationby the legislative body.
(e) A county auditor who knowingly violates this section commitsa Class A misdemeanor.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-10
Settlement of accounts and demands
Sec. 10. (a) The county auditor shall examine and settle allaccounts and demands that are: (1) chargeable against the county or city; and
(2) not otherwise provided for by statute.
(b) The county auditor shall issue warrants on the county or citytreasury for:
(1) sums of money settled and allowed by the county auditor;
(2) sums of money settled and allowed by another official; or
(3) settlements and allowances fixed by statute;
and shall make the warrants payable to the person entitled topayment. The warrants shall be numbered progressively, and thecontroller shall record the number, date, amount, payee, and purposeof issue of each warrant at the time of issuance.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-11
Claim; judgment or order issued by court; warrant
Sec. 11. Whenever:
(1) a judgment or an order is issued by a court in a case inwhich the county was a party and was served with process forthe 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 P.L.227-2005, SEC.16.
IC 36-2-9.5-12
Calls for redemption of outstanding warrants at semiannualsettlement; interest; violation
Sec. 12. (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 the countytreasurer.
(c) An auditor who violates this section is liable for the interest onall money used for redemption.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-13
Responsibility for warrants, accounting, payroll, revenue and taxdistribution, and property records
Sec. 13. (a) The county auditor is responsible for the issuance ofwarrants for payments from county and city funds.
(b) The county auditor is responsible for:
(1) accounting;
(2) payroll, accounts payable, and accounts receivable;
(3) revenue and tax distributions; and
(4) maintenance of property records;for all city and county departments, offices, and agencies.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-14
Powers and duties under property tax laws; exceptions
Sec. 14. The county auditor has all the powers and duties assignedto county auditors under IC 6-1.1, except for the powers and dutiesrelated to the fixing and reviewing of budgets, tax rates, and taxlevies.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-15
Fixing and reviewing budgets, tax rates, and tax levies
Sec. 15. The county auditor does not have powers and dutiesconcerning the fixing and reviewing of budgets, tax rates, and taxlevies.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-16
Additional powers and duties
Sec. 16. The county auditor has the powers and duties set forth inIC 36-2-9-18 and IC 36-2-9-20.
As added by P.L.227-2005, SEC.16.
IC 36-2-9.5-17
Personal liability for penalties and interest assessed by InternalRevenue Service; reimbursement
Sec. 17. 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.227-2005, SEC.16.