reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-7. County Executive's Budget Estimate

Sec. 7. Before the Thursday after the first Monday in August of each year, the county executive shall prepare an itemized estimate of all money to be drawn by the members of the executive and all expenditures to be made by the executive or under its orders during the next calendar year. Each executive's budget estimate must include:
(1) the expense of construction, repairs, supplies, employees, and agents, and other expenses at each building or institution maintained in whole or in part by money paid out of the county treasury;
(2) the expense of constructing and repairing bridges, itemized by the location of and amount for each bridge;
(3) the compensation of the attorney representing the county;
(4) the compensation of attorneys for indigents;
(5) the expenses of the county board of health;
(6) the expense of repairing county roads, itemized by the location of and amount for each repair project;
(7) the estimated number of precincts in the county and the amount required for election expenses, including compensation of election commissioners, inspectors, judges, clerks, and sheriffs, rent, meals, hauling and repair of voting booths and machines, advertising, printing, stationery, furniture, and supplies;
(8) the amount of principal and interest due on bonds and loans, itemized for each loan and bond issue;
(9) the amount required to pay judgments, settlements, and court costs;
(10) the expense of supporting inmates of benevolent or penal institutions;
(11) the expense of publishing delinquent tax lists;
(12) the amount of compensation of county employees that is payable out of the county treasury;
(13) the expenses of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1 or of the county property tax assessment board of appeals under IC 6-1.1-28-1 (as applicable); and
(14) other expenditures to be made by the executive or under its orders, specifically itemized.
[Pre-Local Government Recodification Citations: 17-1-24-15 part; 17-1-24-18 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.137-1989, SEC.14; P.L.6-1997, SEC.204; P.L.207-2016, SEC.24.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-8. Verified Certificate and Opinion of Requirements

Sec. 8. A certificate, verified by the officer preparing it and stating that in the officer's opinion the amount fixed in each item will be required for the purpose indicated, must be attached to each budget estimate prepared under this chapter.
[Pre-Local Government Recodification Citation: 17-1-24-15 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.25.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-9. Presentation of Budget Estimates; Public Inspection; Notice

Sec. 9. Before the Thursday after the first Monday in August of each year, persons preparing budget estimates under this chapter shall present them to the county auditor, who shall file them in the county auditor's office and make them available for inspection by county taxpayers. The county auditor shall also comply with the notice requirements of IC 6-1.1-17-3.
[Pre-Local Government Recodification Citations: 6-1.1-17-3 part; 17-1-24-19 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981, P.L.45, SEC.9; P.L.127-2017, SEC.26.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-10. Preparation of Ordinances Fixing Rate of Taxation and Making Appropriations by Items

Sec. 10. Before the county fiscal body's annual meeting under IC 36-2-3-7(b)(2), the county auditor shall prepare:
(1) an ordinance fixing the rate of taxation for taxes to be collected in the next calendar year; and
(2) an ordinance making appropriations by items for the next calendar year for the various purposes for which budget estimates are required.
[Pre-Local Government Recodification Citation: 17-1-24-19 part.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-11. Annual County Fiscal Body Meeting; Presentation of Budget Estimates and Recommendations by County Auditor; Tax Rate and Appropriations; Consideration of Statements and Recommendations

Sec. 11. (a) At the county fiscal body's annual meeting under IC 36-2-3-7(b)(2), the county auditor shall present the budget estimates filed with the county auditor under section 9 of this chapter and the ordinances prepared by the county auditor under section 10 of this chapter. The county auditor may also present the county auditor's recommendations concerning the estimates.
(b) At its annual meeting under IC 36-2-3-7(b)(2), the county fiscal body shall fix the county tax rate and make appropriations for the next calendar year by:
(1) adopting the ordinances presented by the county auditor;
(2) amending the ordinances presented by the county auditor; or
(3) substituting other ordinances for those presented by the county auditor.
Each ordinance must be read on at least two (2) separate days before its final adoption. The fiscal body may require the preparer of an estimate that is not sufficiently itemized to itemize it in more detail. At least a three-fourths (3/4) vote (as described in IC 36-1-8-14) of the fiscal body is required to make an appropriation for an item not contained in an estimate or for a greater amount than that named in an item of an estimate.
(c) At its annual meeting under IC 36-2-3-7(b)(2), the county fiscal body shall consider the statements and recommendations submitted by the county executive under section 4(b) of this chapter and shall then adopt an ordinance, separate from those adopted under subsection (b), fixing:
(1) the compensation of all officers, deputies and other employees subject to this chapter; and
(2) the number of deputies and other employees for each office, department, commission, or agency, except part-time and hourly rated employees, whose employment shall be limited only by the amount of funds appropriated to pay their compensation.
[Pre-Local Government Recodification Citations: 17-1-24-18.3 part; 17-1-24-18.4 part; 17-1-24-19 part; 17-3-19-4 part; 17-3-19-5.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.125-2001, SEC.2; P.L.127-2017, SEC.27.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-12. Additional Appropriations

Sec. 12. (a) If, after the adjournment of its annual meeting under IC 36-2-3-7(b)(2), the county fiscal body finds that an emergency requiring additional appropriations exists, it may make additional appropriations at a special meeting. Estimates of the necessary amount of additional appropriations must be prepared and presented in an ordinance as prescribed by this chapter.
(b) Except as provided in subsection (c), an additional appropriation under this section must be passed by at least a majority vote of all elected members of the county fiscal body.
(c) Notwithstanding IC 36-2-4-5, a county fiscal body may adopt an ordinance that requires an additional appropriation under this section to be passed by an affirmative vote of a certain number of members greater than a majority of all elected members of the county fiscal body.
(d) An ordinance adopted under subsection (c) requiring an affirmative vote of a certain number of members greater than a majority of all elected members of the fiscal body to pass an additional appropriation must be adopted or repealed by a majority vote of all elected members of the county fiscal body.
[Pre-Local Government Recodification Citation: 17-1-24-20.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1980, P.L.125, SEC.20; P.L.125-2001, SEC.3.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-13. Change of Compensation of County Officers and Employees; Determining Increases or Decreases in Compensation

Sec. 13. (a) As used in this section, "compensation" means the total of all money paid to, or on behalf of, an elected county officer for performing duties as an elected county officer, regardless of the source of funds from which the money is paid. The term includes all employee benefits paid to an elected county officer, including life insurance, health insurance, disability insurance, retirement benefits, and pension benefits. For purposes of determining an increase or decrease in compensation of an elected county officer, the term does not include any of the following:
(1) Payment of an insurance premium.
(2) Payments in recognition of:
(A) longevity;
(B) professional certifications; or
(C) educational advancements;
that are separately identified on a salary ordinance or resolution.
(3) Payment of a stipend or per diem allowed by statute.
(b) Compensation shall be established using an annual, monthly, or biweekly salary schedule. An elected county officer is not required to report hours worked and may not be compensated based on the number of hours worked.
(c) Except as provided in subsection (d), the compensation of an elected county officer may not be changed in the year for which it is fixed. The compensation of other county officers, deputies, and employees or the number of each may be changed at any time on:
(1) the application of the county fiscal body or the affected officer, department, commission, or agency; and
(2) a majority vote of the county fiscal body.
(d) In the year in which a newly elected county officer takes office, the county fiscal body may at any time change the compensation for holding the county office for that year if:
(1) the county officer requests the compensation change or, in the case of the county executive body, a majority of the county executive body requests the change; and
(2) the county fiscal body votes to approve the change.
[Pre-Local Government Recodification Citation: 17-1-24-18.3 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.178-2002, SEC.114; P.L.240-2005, SEC.2; P.L.209-2019, SEC.10.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 5. Budget Procedures › 36-2-5-14. Nonapplicability of Chapter to Certain Salaries; Limitations on Appropriations

Sec. 14. (a) This chapter does not affect the salaries of judges, officers of courts, prosecuting attorneys, deputy prosecuting attorneys, and county sheriffs whose minimum salaries are fixed by statute, but the county fiscal body may make appropriations to pay them more than the minimums fixed by statute subject to subsection (b).
(b) Beginning July 1, 1995, an appropriation made under this section may not exceed five thousand dollars ($5,000) for each judge or full-time prosecuting attorney in any calendar year.
[Pre-Local Government Recodification Citation: 17-1-24-18.1 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.279-1995, SEC.21; P.L.280-1995, SEC.23; P.L.2-1996, SEC.289; P.L.209-2019, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-2. Claims Against County; Procedure

Sec. 2. A person who has a claim against a county shall file an invoice or a bill with the county auditor. The auditor shall present the invoice or bill to the executive, which shall examine the merits of the claim. The executive may allow any part of the claim that it finds to be valid.
[Pre-Local Government Recodification Citations: 17-2-1-1; 17-2-1-2; 17-2-40-1 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.39-1996, SEC.9.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-3. Inapplicability of Section to Certain Claims; Publication of Court Allowances; Payments in Violation; Offense

Sec. 3. (a) This section does not apply to claims for salaries fixed in a definite amount by ordinance or statute, per diem of jurors, and salaries of officers of a court.
(b) The county auditor shall publish all allowances made by courts of the county. Court allowances shall be published at least three (3) days before the issuance of warrants in payment of those allowances. Allowances subject to this section shall be published as prescribed by IC 5-3-1 except that only one (1) publication in two (2) newspapers is required.
(c) A county auditor who issues warrants in payment of allowances made by a court of the county, before compliance with subsection (b), commits a Class C infraction.
(d) A county auditor shall publish one (1) time in accordance with IC 5-3-1 a notice of all allowances made by a circuit or superior court. The notice must be published within sixty (60) days after the allowances are made and must state their amount, to whom they are made, and for what purpose they are made.
[Pre-Local Government Recodification Citations: 17-3-30-1; 17-3-30-2; 17-3-30-3; 17-3-30-4.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1980, P.L.127, SEC.2; P.L.52-1987, SEC.2; P.L.64-1995, SEC.12; P.L.141-2009, SEC.7.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-4. Allowance and Payment of Claims; Requirements; Violation; Offense; Action to Recover Illegal Allowance

Sec. 4. (a) This section does not apply to a county having a consolidated city.
(b) Except as provided in section 4.5 of this chapter, the county executive may allow a claim or order the issuance of a county warrant for payment of a claim only at a regular or special meeting of the executive. The county auditor may issue a county warrant for payment of a claim against the county only if the executive or a court orders the county auditor to do so. However, this subsection does not apply to the issuance of warrants related to management of the common or congressional school fund.
(c) The county executive may allow a claim if the claim:
(1) complies with IC 5-11-10-1.6; and
(2) is placed on the claim docket by the county auditor at least five (5) days before the meeting at which the executive is to consider the claim.
(d) A county auditor or member of a county executive who violates this section commits a Class C infraction.
(e) A county auditor who violates this section is liable on the county auditor's official bond for twice the amount of the illegally drawn warrant, which may be recovered for the benefit of the county by a taxpayer of the county. A person who brings an action under this subsection shall give security for costs, and the court shall allow the person a reasonable sum, including attorney's fees, out of the money recovered as compensation for the person's trouble and expense in bringing the action. This compensation shall be specified in the court's order.
(f) If, within sixty (60) days after the county executive allows a claim, a taxpayer of the county demands that the executive refund that allowance to the county, and the executive refuses to do so, the taxpayer may bring an action to recover an illegal, unwarranted, or unauthorized allowance for the benefit of the county. A person who brings an action under this subsection shall give security for costs, and the court shall allow the person a reasonable sum, including attorney's fees, out of the money recovered as compensation for the person's trouble and expense in bringing the action. This compensation shall be specified in the court's order.
[Pre-Local Government Recodification Citations: 17-2-38-2; 17-2-38-3; 17-2-38-4; 17-2-38-5; 17-2-38-6.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.39-1996, SEC.10; P.L.89-2001, SEC.5; P.L.127-2017, SEC.28.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-4.5. Claim Payments in Advance of Board Allowance

Sec. 4.5. (a) A county executive may adopt an ordinance allowing money to be disbursed for lawful county purposes under this section.
(b) Notwithstanding IC 5-11-10, with the prior written approval of the board having jurisdiction over the allowance of claims, the county auditor may make claim payments in advance of board allowance for the following kinds of expenses if the county executive has adopted an ordinance under subsection (a):
(1) Property or services purchased or leased from the United States government, its agencies, or its political subdivisions.
(2) License or permit fees.
(3) Insurance premiums.
(4) Utility payments or utility connection charges.
(5) General grant programs where advance funding is not prohibited and the contracting party posts sufficient security to cover the amount advanced.
(6) Grants of state funds authorized by statute.
(7) Maintenance or service agreements.
(8) Leases or rental agreements.
(9) Bond or coupon payments.
(10) Payroll.
(11) State or federal taxes.
(12) Expenses that must be paid because of emergency circumstances.
(13) Expenses described in an ordinance.
(c) Each payment of expenses under this section must be supported by a fully itemized invoice or bill and certification by the county auditor.
(d) The county executive or the county board having jurisdiction over the allowance of the claim shall review and allow the claim at its next regular or special meeting following the preapproved payment of the expense.
As added by P.L.89-2001, SEC.6. Amended by P.L.234-2005, SEC.191; P.L.145-2006, SEC.373; P.L.146-2008, SEC.688; P.L.141-2009, SEC.8.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-5. Supplies; Review of Invoice and Certification; Approval of Claim on Contract; Allowance for Printing of Stationery

Sec. 5. (a) A county officer or employee authorized to receive supplies contracted for by the county shall review the invoice or bill for the supplies item by item and certify in writing on the invoice or bill:
(1) the fact that the supplies listed on the invoice or bill have been delivered to the officer or employee in compliance with the contract; or
(2) the facts showing a breach of contract.
If the officer or employee discovers a breach of contract on receipt of the supplies, the officer or employee shall deduct a just amount from the invoice or bill and immediately file the officer's or employee's certificate and the bill or invoice with the county auditor.
(b) The county executive may approve a claim on a contract for supplies only if:
(1) it finds that the claimant has complied with the contract; and
(2) the county auditor certifies in writing that the invoice or bill for the supplies corresponds with the contract as to quality and prices.
The executive may not use a county auditor's certificate as the sole basis for this finding.
(c) The county executive may make an allowance for printed blanks or stationery for a county officer only if they are to be used for the benefit of the county.
[Pre-Local Government Recodification Citations: 5-7-9-14 part; 17-1-24-37 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.29.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-6. Claim for Work on Contract; Certification of Supervisor; Allowance

Sec. 6. (a) The county executive may allow a contract claim for work that was to be conducted under the supervision of the county surveyor, or an architect, engineer, superintendent, or inspector appointed by the executive, only if that supervisor certifies in writing on the claim that the work listed in the claim has been performed according to the contract and that the claim is due and owing under the contract. The supervisor's certificate must be filed with the claim.
(b) A county executive may not allow a claim on a contract covered by this section solely on the basis of the supervisor's certificate.
[Pre-Local Government Recodification Citation: 17-1-24-38 part.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-7. Payment of Claims; Warrants; Requirements

Sec. 7. (a) The county auditor may issue a warrant for money to be paid out of the county treasury in payment of a claim only if the claim:
(1) complies with IC 5-11-10-1.6; and
(2) is filed with the auditor more than five (5) days before the first day of the meeting of the county executive at which it is allowed.
(b) The county auditor may issue a warrant for money to be paid out of the county treasury in payment of a claim:
(1) for supplies; or
(2) on a contract with the county executive for the execution of a public work;
only if the supplies were purchased or the contract was made in compliance with this article.
[Pre-Local Government Recodification Citations: 17-1-24-37 part; 17-1-24-38 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.39-1996, SEC.11.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-8. Prohibited Allowances; Exception; Allowances to Certain Officers; Violation; Offense

Sec. 8. (a) Except as permitted by IC 36-2-5-3.7, the county executive or a court may not make an allowance to a county officer for:
(1) services rendered in a criminal action;
(2) services rendered in a civil action; or
(3) extra services rendered in the county officer's capacity as a county officer.
(b) The county executive may make an allowance to the clerk of the circuit court, county auditor, county treasurer, county sheriff, township assessor (if any), or county assessor, or to any of those officers' employees, only if:
(1) the allowance is specifically required by law; or
(2) the county executive finds, on the record, that the allowance is necessary in the public interest.
(c) A member of the county executive who recklessly violates subsection (b) commits a Class C misdemeanor and forfeits the member's office.
[Pre-Local Government Recodification Citations: 5-7-9-7; 17-2-44-8 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.222-1997, SEC.2; P.L.146-2008, SEC.689; P.L.257-2019, SEC.102; P.L.209-2019, SEC.12.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-9. Appeal of Decision by County Executive by Aggrieved Person; Procedure

Sec. 9. A person aggrieved by a decision of the county executive made under section 2 of this chapter may appeal that decision to the circuit or superior court of the county or bring an action against the county. An appeal must be taken within thirty (30) days of the executive's action and must be accompanied by a bond covering court costs and payable to the executive. If the appeal does not result in an increase of the executive's original allowance, the appellant shall pay the costs of the appeal.
[Pre-Local Government Recodification Citations: 17-2-1-3; 17-2-1-4.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-10. Judgments Obligating County to Exceed Its Appropriation

Sec. 10. A court may obligate the county to exceed its appropriation for that court only by judgment rendered in a cause in which the court has jurisdiction of the parties and subject matter of the action. An obligation imposed on a county in violation of this section is void.
[Pre-Local Government Recodification Citation: 17-1-24-26.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-11. Charge of Claim Against Appropriation; Apportionment

Sec. 11. Whenever the county auditor draws a warrant for a claim under this chapter the county auditor shall charge the claim against the appropriation made for that purpose. If the claim is for materials, supplies, or labor for more than one (1) officer or institution, the county auditor shall apportion the claim and charge the proper amount against the appropriation for each officer or institution. Similar apportionments shall be made in other cases in which a claim should be charged to more than one (1) appropriation.
[Pre-Local Government Recodification Citation: 17-1-24-43.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.30.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-12. Drawing of Warrant on County Treasury; Notification of Depletion of Treasury; Liability of County Treasurer or County Officer; Void Agreements

Sec. 12. (a) A warrant for the payment of money may be drawn on the county treasury only if there is money in the county treasury.
(b) The county treasurer shall notify county officers authorized to draw warrants on the county treasury when there is no money in the county treasury. A county treasurer is liable on the county treasurer's official bond to persons holding county warrants if those warrants were issued:
(1) when there was no money in the county treasury; and
(2) before the county treasurer gave the notice required by this subsection.
The county treasurer is liable for the amount of those warrants, plus interest.
(c) A county officer or member of the county executive who:
(1) recklessly issues a bond, certificate, or warrant for the payment of money that would require the county to exceed its appropriation for the bond, certificate, or warrant; or
(2) enters into an agreement of any type that would require the county to exceed its appropriation for a particular purpose;
commits a Class B misdemeanor and is liable on the officer's or member's official bond to any person injured by the officer's or member's offense.
(d) An agreement of any type that:
(1) is entered into by the county executive or a county officer, agent, or employee; and
(2) would require the county to exceed its appropriation for a particular purpose;
is void.
[Pre-Local Government Recodification Citations: 17-1-24-24; 17-1-24-25; 17-3-81-4.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.31.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-13. Recovery of Payments in Violation of Article

Sec. 13. (a) Money paid out of the county treasury in violation of this article may be recovered by the county executive in an action in the name of the state against the officer who paid the money or assisted in the payment, the person who received the money, or both. If the county executive fails to bring the action within thirty (30) days after the illegal payment, a citizen or taxpayer may make a written demand on the county executive to bring the action and may then bring the action in the name of the state for the benefit of the county if the executive fails to comply with the citizen's or taxpayer's demand.
(b) If an action brought under this section is successful, the court shall award the amount of money paid out of the treasury illegally, plus interest at the rate of six percent (6%) per year, to the county and shall award reasonable attorney's fees and expenses to the plaintiff.
[Pre-Local Government Recodification Citation: 17-1-24-44.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.32.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-14. Money Received for Taxes; Record; Certification of Gross Amount Received

Sec. 14. The county treasurer shall keep a record of all money the county treasurer receives for taxes imposed by the county fiscal body, and, on the first day of each month, shall certify the gross amount of taxes received during the preceding month to the county auditor. The part of that amount that belongs to the county may be used by the county to pay any item of appropriation for that year.
[Pre-Local Government Recodification Citation: 17-1-24-29 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.33.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-14.5. Special Assessment Required to Be Certified to County Auditor

Sec. 14.5. Notwithstanding any other provision of law, a special assessment required to be certified to the county auditor and added to the tax duplicate by law shall be certified within each county on or before a uniform date or dates established by the legislative body of that county. If the legislative body of a county does not establish a date for the certification required by this section, a special assessment required to be certified to the county auditor and added to the tax duplicate by law shall be certified on or before the assessment date.
As added by P.L.154-1999, SEC.3. Amended by P.L.245-2015, SEC.26.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-15. Settlement Made by County Executive With County, Township, or School Officer; Overpayment

Sec. 15. (a) A settlement made by the county executive with a county, township, or school officer is binding on the state or county only if the officer has accounted for all money the officer has collected by virtue of the officer's office and has performed every duty required of the officer by law. If the settlement is not binding, the officer and the officer's sureties are liable as if no settlement had been made.
(b) If the county executive finds that through mistake or any other cause a county, township, or school officer has paid over to the county, or reported, settled, or accounted to the county executive for more money than the officer owed, the executive may:
(1) order that the officer be repaid out of the proper fund and be given the proper credit by the county auditor; or
(2) if the money has not yet been paid by the officer, release so much of the officer's debt as it finds to be mistaken.
[Pre-Local Government Recodification Citation: 17-2-49-1.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.34.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-16. Repealed

[Pre-Local Government Recodification Citations: 17-1-24-34; 17-1-24-35 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981, P.L.57, SEC.39. Repealed by P.L.252-1993, SEC.6.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-17. Purchase of Supplies for County Institutions

Sec. 17. (a) This section applies to purchases of supplies used for the maintenance and subsistence of persons confined to, living in, or treated at county institutions.
(b) Supplies shall be contracted for and shall be purchased by the business manager or purchasing agent of each county institution.
(c) The executive shall make contracts for:
(1) meats;
(2) groceries;
(3) dry goods;
(4) fuel; and
(5) furniture and equipment;
at stated prices, leaving the quantity to vary with the needs of the county.
[Pre-Local Government Recodification Citation: 17-1-24-35 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1980, P.L.125, SEC.21; P.L.252-1993, SEC.4.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-19. Bonds or Tax Anticipation Warrants; Sale; Bidding; Notice; Disclosures

Sec. 19. (a) Whenever bonds authorized under section 18 of this chapter are to be sold, the county auditor shall prepare and place on file copies of:
(1) the ordinance authorizing the sale;
(2) specifications describing the bonds to be sold;
(3) a list of the outstanding debts of the county;
(4) a statement of the assessed valuation of property in the county, according to the most recent assessment for property tax purposes; and
(5) any other information that may help bidders and other interested persons to understand the financial condition of the county and to determine the market value of the bonds.
The auditor shall present these items to persons requesting them and to financial institutions that are in the market for the purchase of county bonds.
(b) After filing the items required by subsection (a), the county auditor must, in the manner prescribed by IC 5-3-1 and IC 5-1-11-2, publish a notice calling for sealed bids on the bonds and stating:
(1) the amount and type of bonds to be sold;
(2) the rate of interest the bonds are to bear;
(3) the time the bonds are to run; and
(4) that specifications and information concerning the bonds are on file in the office of the county auditor and available on request.
(c) Whenever tax anticipation warrants issued under section 18 of this chapter are to be sold, the county auditor must publish a notice of sale in accordance with IC 5-3-1. No other publication or statement is necessary.
(d) The county auditor shall sell bonds or tax anticipation warrants to the highest responsible bidder, if a satisfactory bid is received. However, they may not be sold for less than their par value plus the interest:
(1) accrued at the date of sale, in the case of bonds; or
(2) accrued at the date of delivery, in the case of tax anticipation warrants.
(e) Notwithstanding subsection (d), if on the date of a sale of tax anticipation warrants no bids at par value plus the interest accrued at the date of delivery are received, the county auditor may:
(1) sell all or part of the warrants at a private sale or sales; or
(2) issue and deliver all or part of the warrants in payment of claims against the county that have been approved by the county executive;
at not less than par value plus the interest accrued at the date of delivery.
(f) Whenever a loan authorized by the county fiscal body is to be refunded by some manner other than the sale of bonds or tax anticipation warrants, the county auditor must give notice, receive bids, and let the loans in the manner prescribed by this section.
[Pre-Local Government Recodification Citations: 17-1-24-39 part; 17-3-79-1 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981, P.L.45, SEC.10.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-20. Issuance of Bonds, Notes, or Warrants; Requirements; Disposition of Proceeds and Delivery of Instruments

Sec. 20. (a) Whenever any county bonds, notes, or warrants are to be issued, the county auditor must:
(1) supervise the preparation and engraving or printing of the bonds, with the advice of an attorney representing the county; and
(2) deliver the bonds to the county treasurer, who shall be charged with them.
(b) Each county bond, note, or warrant must contain a reference to the ordinance authorizing it, including the date of adoption of that ordinance.
(c) All bonds, notes, or warrants of the county must be executed by the board of commissioners of the county and attested by the county auditor. Money received for the bonds, notes, or warrants shall be paid to the county treasurer, who shall then deliver the bonds, notes, or warrants to the persons entitled to receive them.
(d) Tax anticipation warrants are payable at the office of the county treasurer or at one (1) of the authorized depositories of the county, as checks or other warrants of the county are payable, upon presentation on or after their maturity date. All interest on tax anticipation warrants ceases upon their maturity.
[Pre-Local Government Recodification Citations: 17-1-24-39 part; 17-3-79-1 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.137-1989, SEC.15.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-21. Repealed

[Pre-Local Government Recodification Citations: 17-1-24-40; 17-1-24-41.]
As added by Acts 1980, P.L.212, SEC.1. Repealed by Acts 1981, P.L.57, SEC.45.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 6. Fiscal Administration › 36-2-6-23. Definitions; "Pilots"; Adoption of Ordinance; Calculation; Imposition; Distribution; Due Date

Sec. 23. (a) PILOTS may be imposed under this section for an assessment date occurring after December 31, 2021.
(b) As used in this section, the following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(c) As used in this section, "PILOTS" means payments in lieu of taxes.
(d) As used in this section, "property owner" means the owner of real property described in IC 6-1.1-10-16.7 that is not located in a county containing a consolidated city.
(e) Subject to the approval of a property owner, the fiscal body of a county may adopt an ordinance to require the property owner to pay PILOTS at times set forth in the ordinance with respect to real property that is subject to an exemption under IC 6-1.1-10-16.7. The ordinance remains in full force and effect until repealed or modified by the legislative body, subject to the approval of the property owner.
(f) The PILOTS must be calculated so that the PILOTS are in an amount that is:
(1) agreed upon by the property owner and the legislative body of the county;
(2) a percentage of the property taxes that would have been levied by the legislative body of the county upon the real property described in subsection (e) if the property were not subject to an exemption from property taxation; and
(3) not more than the amount of property taxes that would have been levied by the legislative body of the county upon the real property described in subsection (e) if the property were not subject to an exemption from property taxation.
(g) PILOTS shall be imposed in the same manner as property taxes and shall be based on the assessed value of the real property described in subsection (e). Except as provided in subsection (j), the township assessor, or the county assessor if there is no township assessor for the township, shall assess the real property described in subsection (e) as though the property were not subject to an exemption.
(h) PILOTS collected under this section shall be distributed in the same manner as if they were property taxes being distributed to taxing units in the county.
(i) PILOTS shall be due as set forth in the ordinance and bear interest, if unpaid, as in the case of other taxes on property. PILOTS shall be treated in the same manner as taxes for purposes of all procedural and substantive provisions of law.
(j) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, a reference to the township assessor in this section is considered to be a reference to the county assessor.
As added by P.L.74-2021, SEC.4.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-2. Compensation of County Officers and Employees

Sec. 2. Except as otherwise provided by sections 6, 9, and 13 of this chapter, the compensation fixed for county officers and employees under this title is in full for all governmental services and in lieu of all:
(1) fees;
(2) per diems;
(3) penalties;
(4) costs;
(5) interest;
(6) forfeitures;
(7) percentages;
(8) commissions;
(9) allowances;
(10) mileage; and
(11) other remuneration;
which shall be paid into the county general fund.
[Pre-Local Government Recodification Citations: 5-7-1-8; 5-7-1-9; 17-3-8-2; 17-3-19-4 part; 17-3-53-4; 17-3-54-1; 17-3-57-2; 17-3-71-1 part; 17-3-71-5; 17-3-72-3 part; 17-3-72-16 part.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-3. County Officers; Mileage Allowance

Sec. 3. County officers, except for officers subject to sections 4 and 5 of this chapter, are entitled to a sum for mileage in the performance of their official duties in an amount determined by the county fiscal body.
[Pre-Local Government Recodification Citation: 17-3-72-14 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.10-1997, SEC.26.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-4. County Sheriff; Mileage Allowance

Sec. 4. (a) This chapter does not apply to travel required of a county sheriff under the Uniform Criminal Extradition Act (IC 35-33-10).
(b) If the county sheriff uses a personal automobile for travel within Indiana for use in an emergency, the county sheriff is entitled to a sum for mileage at a rate determined by the county fiscal body.
[Pre-Local Government Recodification Citations: 17-3-72-7 part; 17-3-72-14 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.3-1989, SEC.226; P.L.10-1997, SEC.27.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-5. Persons Entitled to Mileage Allowance; Itemized Claims

Sec. 5. (a) The following persons may use their own conveyances when necessary for the performance of their official duties, and are entitled to a sum for mileage at a rate determined by the county fiscal body:
(1) The county surveyor, if authorized by the county executive to use the county surveyor's own conveyance.
(2) The county coroner, if authorized by the county executive to use the county coroner's own conveyance.
(3) A deputy or other employee of the county surveyor or county coroner, if authorized by the county executive to use the deputy's or employee's own conveyance.
(4) A deputy or other employee of the county assessor, if engaged in field work and authorized by the assessor to use the deputy's or employee's own conveyance.
An assessing team is entitled to only one (1) sum for mileage under subdivision (4).
(b) The county executive may not make a mileage allowance under subsection (a)(1), (a)(2), or (a)(3) if the executive furnishes and maintains a vehicle for the officer or deputy in question.
(c) A person seeking compensation under this section must file an itemized claim with the county executive each month under IC 36-2-6.
[Pre-Local Government Recodification Citations: 17-3-70-1 part; 17-3-77-1; 17-3-77-2; 17-3-77-3.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.10-1997, SEC.28; P.L.127-2017, SEC.35.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-6. Mileage Allowance in Addition to Other Compensation

Sec. 6. Sums for mileage prescribed by this chapter are in addition to other compensation prescribed by statute, and the persons receiving such sums are not required to pay them into the county general fund.
[Pre-Local Government Recodification Citations: 17-3-70-1 part; 17-3-77-4.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-7. Changes in Sum Allowed per Mile

Sec. 7. Any changes in the sum per mile that the state establishes by July 1 of any year shall be included in the compensation that the county fiscal body fixes in that same year to take effect January 1 of the next year. However, the fiscal body may, by ordinance, provide for the change in the sum per mile to take effect before January 1 of the next year.
[Pre-Local Government Recodification Citation: 17-1-24-18.3 part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1980, P.L.125, SEC.22.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-8. Effect of Chapter

Sec. 8. This chapter does not affect statutes permitting counties to furnish motor vehicles for use of a county officer.
[Pre-Local Government Recodification Citation: 17-3-72-15.]
As added by Acts 1980, P.L.212, SEC.1.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-9. Sums County Sheriff Not Required to Pay Into County General Fund

Sec. 9. This chapter does not require the county sheriff to pay the following into the county general fund:
(1) Any damages set forth in a warrant that is issued by the department of state revenue and on which collection is made by the sheriff, including damages prescribed by IC 6-8.1-8.
(2) Sums, other than court fees, retained by the circuit court clerk for the sheriff from the collections obtained by warrants of the department of workforce development.
(3) Sums allowed by IC 36-8 to sheriffs for the feeding of prisoners.
[Pre-Local Government Recodification Citations: 17-3-8-2 part; 17-3-71-5 part; 17-3-72-7 part; 17-3-72-16 part; 17-3-72-18.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1982, P.L.33, SEC.18; P.L.18-1987, SEC.109; P.L.21-1995, SEC.148; P.L.173-2003, SEC.21.
2023 Indiana Code › Title 36. Local Government › Article 2. Government of Counties Generally › Chapter 7. Mileage and Fees of County Officers › 36-2-7-10.2. Payment of Recorder's Office Expenses From Records Perpetuation Fund

Sec. 10.2. (a) As used in this section, "fund" refers to the county recorder's records perpetuation fund established under section 10(f) of this chapter.
(b) A county recorder may pay all or a portion of the expenses of the county recorder's office for the following calendar year from the fund only if:
(1) the county recorder submits to the county fiscal body a sworn statement that:
(A) the current revenue to the fund is sufficient to fulfill the statutory purpose of the fund;
(B) the technology of the county recorder's office is presently updated and at a level to sufficiently meet the statutory purposes of the fund and the county recorder's office;
(C) the fund has a sufficient reserve, consistent with the recorder's plan, to capitalize the next technology or other records management upgrade necessary to fulfill the statutory purpose of the fund and the county recorder's office; and
(D) the county recorder specifically requests that all or a specific, identifiable portion of the fund be used to pay the expenses of the county recorder's office for the following calendar year; and
(2) the county fiscal body adopts an ordinance approving the recorder's request under subsection (c).
(c) Upon receiving the county recorder's sworn statement, the county fiscal body may adopt an ordinance approving the county recorder's request. If the ordinance is adopted, the county fiscal body shall, if specifically requested by the recorder for the following calendar year, approve sufficient money from the fund. The county fiscal body may not approve any more money from the fund for any purpose in excess of that requested by the county recorder.
(d) A county recorder's request and the county fiscal body's approval are valid for only the following calendar year. The requirements of this section must be met for each calendar year.
As added by P.L.125-2014, SEC.2. Amended by P.L.127-2017, SEC.38.