Duties of the County Auditor

The County Auditor is constitutional officer of the county elected for a four year term from the county at large with prohibition against serving more than two consecutive terms.

The Auditor serves as secretary of the Board of County Commissioners and has the responsibility for keeping of accounts and the issuance of warrants for the payment of claims allowed by the County Commissioners. The Auditor also serves as secretary of the County Board of Review and secretary of the County Council He is responsible for all documents, books, records, maps, and papers deposited in his office.

The Auditor is the general bookkeeper of the county. He prepares the annual tax duplicate showing value of property and taxes assessed against each taxpayer. He is required to provide, not later than August 1 of each year, to the clerk or corresponding officer of each municipal corporation in the county, estimates of assessed valuations and estimates of taxes to be received. After taxes are collected (by the County Treasurer), the Auditor distributes the funds to the governmental agencies for which they are collected.

It is the responsibility of the County Auditor to have prepared plans of each civil township in his county divided into sections, quarter sections, grants, divisions, subdivisions, lots or parts of lots as may be necessary to show ownership and assessed valuation of each parcel. Such plats are required to contain such information as is prescribed by the Department of Local Government Finance and shall at all times be kept current. With the consent of the Tax Commissioners, the County Auditor is permitted to establish a real estate index number system for listing real estate for purposes of assessment and collection of taxes. All numbering systems created and approved must be implemented and used only on a county-wide basis, and the County Auditor shall furnish all such information to all assessing officers within the county.

He issues calls for the redemption of outstanding county or indebtedness when the Treasurer has funds for such redemption. He has the authority to appoint his own deputies. He also serves as City Auditor in county seats and other cities within the county for the purpose of preparing tax duplicates.

Report on Poor Relief

The Auditor must report annually to the Board of County Commissioners on the first day of its regular September meeting the amount advanced to the overseers of the poor (Township Trustees) during the preceding seven months, and an estimate of unpaid poor relief obligations outstanding for the current calendar year.

The Auditor must keep a debit and credit account with each civil township, showing the amounts received on the poor relief tax levy and the amounts advanced by the Board of County Commissioners to the overseas account of the relief and burial of the poor. It is his duty to balance the accounts immediately after the first of January each year.

The Auditor must also keep a copy of the County Welfare rolls open for public inspection, showing the names and addresses of all welfare recipients together with the total amount paid to each.

Tax Delinquency Lists

The County Auditor is required to furnish a list (to the State Auditor, State Highway Commission, and trustees of the various state institutions) of persons he believes will receive salaries or wages from the various state departments and who the tax duplicates show as delinquent in the payment of taxes.

The Auditor is required to compile annually on July 1 lists of real estate on which tax is delinquent preliminary to its posting and offering at public sale.

Information contained herein was taken from:

  • County Ordinances of Appropriations and Salary Ordinances
  • HERE IS YOUR INDIANA GOVERNMENT which is published by the Indiana State Chamber of Commerce
  • Association of Indiana Counties Legislative Bulletin
  • INDIANA HANDBOOK OF TAXES, REVENUES, AND APPROPRIATIONS which is published by Indiana Legislative Services Agency, Office of Fiscal Management Analysis
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