The auditor is the principal financial officer in county government and is defined under IC 36-2-9-2 as the fiscal officer of the county. The county auditor must wear many hats. As a result, the board of commissioners, the council and other officials often look to the auditor for day-today operational assistance, information, and advice. The following attempts to categorize the most important duties of the office.

• Coordinator of Tax Collection and Distribution Together with the treasurer, the auditor insures the proper distribution of funds. The auditor is directly responsible for preparing tax duplicates showing the value of property, including gross assessments and allowable deduction, and taxes assessed against each taxpayer and deliver an abstract of those taxes to the treasurer by March 15th. After taxes are collected by the treasurer, the auditor distributes the collections in June and December to the governmental units and agencies for which they were collected. As a part of the tax function, the auditor must also prepare plat maps of the county that show the ownership and assessed valuation of each parcel in each township in the county. The plat maps must contain information prescribed by the Department of Local Government Finance (DLGF) and must be kept current. If property taxes become delinquent, the auditor must prepare a delinquency list in preparation for the offering at public sale of the parcels owing delinquent property taxes. They are responsible for preparing and maintaining tax sale list, as well as being responsible for the advertising of the tax sale list.

• County "Comptroller” Many of the auditor’s functions have to do with controlling public funds. The auditor has responsibility for keeping accounts and issuing warrants for the payment of claims against the county. In keeping accounts and issuing warrants, the auditor must develop financial analysis and cash flow projections and assist with budget preparations. Annually, the auditor must prepare the annual financial report and 60 days after the close of the fiscal year. {IC 5-11-1-4} Other financial responsibilities include the administration of county government payroll (Generally see IC 36-2-9 for duties of the county auditor) and the submission of a report listing all county officials and employees stating their annual compensation. {IC 5-11-13-1} Many of the reports and data files within the office are required to be filed electronically in the Gateway Portal. {IC 5-14-3.8-7}

• Key Assistant The auditor is required to attend all meetings of the board of county commissioners and record in writing the official proceedings {IC 36-2-2-11} and the clerk to the county council. The auditor is responsible for all documents, books, records, maps, and papers deposited in the auditor's office.

The primary duties of the county assessor are to:


• Certify assessed values to the county auditor.


• Serve as the secretary of the county property tax board of appeals, the entity that hears all property tax assessment appeals within the county.

• Perform the duties of a township trustee-assessor who fails to perform his or her duties in a timely manner.


• Select the assessment computer system used by all the assessing officials in the county.


• Discover and assess property omitted by the township assessor (if any). 


• Equalize assessments in the county. 


• Perform annual trending.

Legislation adopted by the 1997 General Assembly rearranged some of the assessing duties of the county assessors, township assessors and township trustee/assessors, giving county assessors some additional authority. The same legislation also reformulated the county board of review and renamed it the county property tax board of appeals. The county assessor works closely with the Department of Local Government Finance, which adopts the rules for assessing of property in Indiana.

The chief responsibility of the coroner is to determine the manner of death in cases involving violence, casualty, unexplained or suspicious circumstances or when the person has been found dead {IC 36-2-14-6}. When notified of a death under any of the above circumstances, the coroner must alert and obtain the investigative assistance of the law enforcement agency having jurisdiction in the area. When the coroner determines the cause of death, the law requires the coroner to file a report of his or her findings with the local health officer. If an autopsy is necessary, the coroner must employ a qualified physician to conduct it. Additional reports of the cause of death must be filed with the clerk of the circuit court. A county coroner, who is also a licensed physician is entitled to one-and-one-half times as much compensation as a non-physician coroner.

The responsibilities of the sheriff include: 


• Serving as conservator of the peace. {IC 36-2-13-5}. 


• Taking care of the county jail and the prisoners confined in the county {IC 36- 2-13- 5}. 


• Feeding prisoners, for which an amount is fixed annually by the State Board of Accounts {IC 36-8-10-7}.

• Administering work release programs. {IC 11-12-5-2}. 


• Serving as an officer of the courts in the county to deliver service of warrants, subpoenas, and other forms of process {IC 36-2-13-5}. 


• Collecting delinquent state income tax or levying on the property of taxpayers for the amount due when a warrant is issued by the Indiana Department of Revenue commanding him or her to do so and transmitting to the Department of Revenue the amount collected. For the sheriff's services in collecting and remitting otherwise uncollectible state tax delinquencies, the sheriff is entitled to retain 10 % {IC 6-8.1-8-3}.


• Selling mortgaged property under foreclosure proceedings and executing real estate deeds of property sold under execution {IC 34-55-6-2}. 


• Conveying prisoners to correctional institutions. {11-12-6.5-3}

Any sheriff has the authority to request the aid of any other sheriff and/or deputies and assistants in the state in an emergency situation or for specific assignments that require specialized personnel. The sheriff has complete hiring authority over the positions of chief deputy and prison matron. The sheriff may hire other deputies only from a list of candidates prepared jointly by the sheriff and merit board {IC 36-8-10-10}.

A sheriff may appoint a person as special deputy if the person is employed by a governmental entity or a private employer if the nature of the person’s employment requires the person to have the powers of a law enforcement officer. The sheriff shall fix the training, education and experience requirements for a special deputy, and the special deputy must meet the minimum requirements of IC 36-8-10-10.6(b). The sheriff may also appoint reserve deputies, if the county commissioners have enacted an ordinance specifying an authorized number of reserve deputies {IC 36-8-3-20}.

If requested by the county commissioners or county council, the sheriff or a county police officer must attend the meetings of those respective bodies {IC 36-2-2-15(d) and IC 36-2-3-6}.

There are various ways a county may set the compensation of the county sheriff. Under IC 36-2-13-2.8, the county may pay a sheriff from the general fund as it does other county officials. Under this method of compensation, there is a maximum salary that is paid from the county general fund. The level of the maximum salary depends 28 on the population of the county. Under this provision, in addition to the compensation paid from the county general fund, the sheriff may retain the sheriff’s tax warrant collection fees under IC 6-8.1-8-3.

The county recorder's function is to maintain permanent public records involving a wide variety of instruments. These documents detail transactions involving real estate, mining, personal property, mortgages, liens, leases, subdivision plats, military discharges, personal bonds, etc. {IC 36-2- 11-8}. Generally, all of these instruments are recorded either for giving legal public notice of their existence or for safekeeping and future reference. A document may not be submitted to the county recorder for recording or filing if the document contains the Social Security number of an individual, unless required by law. {IC 36-2-7.5-4} A county recorder shall conduct training sessions at least two (2) times each year for the county recorder's employees on the requirement and procedures to follow in order to comply. {IC 36-2-7.5-10}

The recorder maintains and preserves all legal documents affecting title to real property. These records are the legal basis for determining ownership. The degree with which the recorder fulfills his or her responsibilities ultimately forms the legal foundation for the institution of private property. The recorder is a member of the county commission on public records, which has authority over the preservation or disposition of all public records maintained by the county {IC 5-15-6}.

The surveyor must prepare, maintain, and keep in their custody a legal survey record book showing maps of each section, grant tract, subdivision or group of such areas in sufficient detail so that the approximate location of each such legal survey may be shown {IC 36-2-12-11}. The surveyor has no term limits due to the technical nature and expertise required to perform their duties. The surveyor is tasked with finding section corner stones and marking the location of the section corner on the surface. Each county has a Surveyor Cornerstone Perpetuation fund that consists of money collected by the County Recorder that can be used to cover the cost of the function. 26 If the surveyor is registered as a land surveyor under IC 25-21.5, they shall maintain a corner record book. If the surveyor is not a registered land surveyor, the surveyor, with the approval of the commissioners, appoints a registered land surveyor to keep the corner record book. A county surveyor registered as a land surveyor under IC 25-21.5 or IC 25-31, is entitled to compensation at a rate one- and one-half times as much as a surveyor who is not licensed {IC 36-2-12-15(b)}. If the surveyor is a civil engineer, the surveyor supervises all civil engineering work of the county. If the surveyor is not a civil engineer, the commissioners must appoint a civil engineer for each project {IC 36-2-12-8}. In addition, the surveyor supervises the construction, reconstruction, vacation/removal and maintenance of all regulated and proposed drains while also serving as an ex officio member of the county drainage board and the county plan commission.

The board of county commissioners as a body has a wide range of executive and administrative authority. Among the most important powers are those related to:


• Auditing and authorizing claims against the county. 


• Receiving bids and authorizing contracts. 


• Controlling, maintaining, and supervising county property including courthouses, jails, and public offices. 


• Supervising construction and maintenance of county owned roads and bridges. 


• Exercising appointive powers including both the selection of members to fill positions on boards, commissions, and committees, and appointments of certain department heads. 


• Planning and implementing strategies for solid waste handling as members of solid waste district boards. 


• Serve on the County Board of Finance with County Treasurer. 


• Serve on the County Drainage Board with the County Surveyor.

The Clerk's Office is the record keeper for all county-level court cases, including Civil, Criminal, Estate (Probates), Guardianship, Juveniles, Paternities, Traffic Tickets.

Other Services Provided:

• Issues Marriage Licenses

• Tax Warrants

• Oversees and conducts all elections

• Oversees campaign finance reporting requirements

• Processes child support, judgment and probation payments

The council has the ultimate decision making power regarding fiscal affairs. The council has authority to view or review fiscal matters and set priorities for the allocation and expenditure of county funds. The General Assembly determines the powers of the county council in this area. Typically, these powers include: 


• Approving and fixing annual operating budgets of all county government offices and.


• Establishing salaries, wages, per diems, and other compensation for all county officials and employees.

• Fixing tax rates and establishing levies on all property in the county for the purpose of raising funds to meet budget requirements in conducting county business as well as authorizing the borrowing of money in the form of bonds and notes.


• Appropriating public funds, i.e., authorizing the expenditure of county money by particular officials or departments for specific purposes.


• Authorizing certain purchases or sales of county owned land. 


• Performing non-binding review of civil units’ budgets within the county and comparing growth rates of civil units with non-farm income growth. Review becomes binding on non-elected units when those units exceed statewide growth average.

The treasurer acts as custodian of all money belonging to the county. They shall receive all money coming into the county and disburse when served the proper documentation. Before the 16th of each month, the treasurer shall file a report of the previous month’s collections to the State Board of Accounts and the county commissioners. In some states, the person who performs the duties performed by county treasurers in Indiana is referred to as the tax collector. The treasurer shall mail a written or electronic statement to every property that has a tax or special assessment liability due before April 15th. {IC 36-1.1-22-8.1(c)} Not only is the county treasurer responsible for collecting taxes, but in the case of delinquent real property taxes, the treasurer shall provide a list of eligible delinquent properties to the auditor for annual tax sale. For delinquent personal property, the treasurer shall serve a written demand notice before August 1st. If the taxes are not paid, the treasurer shall sell the personal property or file with the court to place judgement on the taxpayer. The treasurer also receives distributions of local income and other taxes that are collected by the state to be disbursed to other local units of government. The treasurer shall make semi-annual settlements with the auditor for the distribution of tax dollars. The treasurer is responsible for cash management activities, including managing banking relationships, bank balances and the cash book, and controlling disbursements together with the Auditor. The Treasurer also acts as the primary investment officer, having custodial and investment responsibility for all taxes and other revenues collected by county government. The county treasurer serves as treasurer ex officio to the board of hospital trustees in some counties. The Treasurer also serves on the County Board of Finance with the County Commissioners.