2014 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 2. GOVERNMENT OF COUNTIES GENERALLY CHAPTER 10. COUNTY TREASURER
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IC 36-2-10
Chapter 10. County Treasurer
IC 36-2-10-1
Application of chapter
Sec. 1. This chapter applies to all counties.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-2
Residence; term of office
Sec. 2. (a) The county treasurer must reside within the county as
provided in Article 6, Section 6 of the Constitution of the State of
Indiana. The treasurer forfeits office if the treasurer ceases to be a
resident of the county.
(b) The term of office of the county treasurer under Article 6,
Section 2 of the Constitution of the State of Indiana is four (4) years
and continues until a successor is elected and qualified.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.3-1987,
SEC.545.
IC 36-2-10-2.5
County treasurer training courses
Sec. 2.5. (a) As used in this section, "training courses" refers to
training courses related to the office of county treasurer that are
compiled or developed by the Association of Indiana Counties and
approved by the state board of accounts.
(b) An individual elected to the office of county treasurer on or
after November 6, 2012, shall complete at least:
(1) fifteen (15) hours of training courses within one (1) year;
and
(2) forty (40) hours of training courses within three (3) years;
after the individual is elected to the office of county treasurer.
(c) A training course that the individual completes:
(1) after being elected to the office of county treasurer; and
(2) before the individual begins serving in the office of county
treasurer;
shall be counted toward the requirements under subsection (b).
(d) An individual shall fulfill the training requirements established
by subsection (b) for each term to which the individual is elected as
county treasurer.
(e) This subsection applies only to an individual appointed to fill
a vacancy in the office of county treasurer. An individual described
in this subsection may, but is not required to, take any training
courses required by subsection (b). If an individual described in this
subsection takes a training course required by subsection (b) for an
elected county treasurer, the county shall pay for the training course
as if the individual had been an elected county treasurer.
As added by P.L.120-2012, SEC.9. Amended by P.L.279-2013,
SEC.5.
IC 36-2-10-3
Removal
Sec. 3. The county executive may remove the treasurer from office
if he is delinquent and has been sued on his official bond.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-4
Location of office; business hours and days
Sec. 4. The treasurer shall keep his office in a building provided
at the county seat by the county executive. He shall keep his office
open for business during regular business hours on every day of the
year except Sundays and legal holidays. However, he may close his
office on days specified by the county executive according to the
custom and practice of the county.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-5
Legal action on days office is closed
Sec. 5. A legal action required to be taken in the treasurer's office
on a day when his office is closed under section 4 of this chapter may
be taken on the next day his office is open.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-6
Administration of oaths
Sec. 6. The treasurer may administer all oaths necessary in the
discharge of the duties of his office.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-7
Inspection of records and office
Sec. 7. The records and office of the treasurer may be inspected by
the county executive at any time.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-8
Delivery of all public money on expiration of term
Sec. 8. At the expiration of his term, the treasurer shall deliver to
his successor all public money in his possession.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-9
Receipt and disbursement of money
Sec. 9. The treasurer shall receive money to which the county is
entitled and shall disburse it on warrants issued and attested by the
county auditor.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-10
Issuance of receipts
Sec. 10. The treasurer shall issue a receipt to each person from
whom he receives money.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-11
Payment of warrants; want of funds; legal interest; redemption
notice
Sec. 11. (a) If there is sufficient money in the county treasury for
the payment of warrants of the county auditor, the treasurer shall pay
each warrant of the auditor when it is presented.
(b) If there is no money to pay a county warrant when presented,
the treasurer shall write "not paid for want of funds" and the date of
presentment on the face of the warrant, over his signature. The
warrant then bears legal interest beginning on the date of presentment
and continuing until:
(1) the treasurer gives notice, by publication under IC 5-3-1, that
there is money to redeem outstanding orders; or
(2) the warrant is included in a call under IC 36-2-9-17.
(c) When money for the redemption of outstanding county
warrants becomes available, the treasurer shall give the notice
prescribed by subsection (b).
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-12
Redemption of warrant; notation of interest
Sec. 12. Whenever the treasurer redeems a warrant on which
interest is due, he shall note on the warrant the amount of interest he
pays on it and shall enter that amount, distinct from the principal, on
his account.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-13
Redemption of warrant; order of presentation; warrants in
payment of county taxes
Sec. 13. (a) The treasurer shall redeem county warrants in the
order in which they are presented.
(b) The treasurer may receive county warrants in payment of
county taxes without regard to their order of presentment or number,
but he may not pay any balance left owing on the warrants after
payment of the taxes if there are outstanding unpaid warrants.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-14
Deposit of redeemed warrants; receipt
Sec. 14. On the first Monday in March, June, September, and
December, the treasurer shall deposit all the county warrants he has
redeemed with the county auditor, who shall give the treasurer a
receipt for them.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-15
Separate accounts of receipts and expenditures; general account;
tax receipts
Sec. 15. (a) The treasurer shall maintain:
(1) separate accounts of receipts for and expenditures from each
specific county fund or appropriation; and
(2) a general account of all county receipts and expenditures.
(b) The treasurer may not enter in his accounts money received for
taxes charged on the duplicate of the current year until after his
settlement for that money under IC 6-1.1-27.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-16
Monthly financial report
Sec. 16. (a) Before the sixteenth day of each month, the treasurer
shall prepare a report showing, as of the close of business on the last
day of the preceding month, the following items:
(1) The total amount of taxes collected and not included in the
last semiannual settlement of taxes, and the amount of taxes
omitted from any preceding semiannual settlements, except for
taxes advanced to the state or a municipal corporation in the
county and for which an advance settlement has been made.
(2) The total amount of distributions under IC 6-5.5 that are not
included in the last semiannual settlement of taxes, and the
amount of those taxes omitted from any preceding semiannual
settlements.
(3) The totals of money received from all other sources and not
receipted into the ledger fund accounts of the county at the end
of the month.
(4) The total of the balances in all ledger fund accounts.
(5) The total amount of cash in each depository at the close of
business on the last day of the month.
(6) The total of county warrants issued against each depository
that are outstanding and unpaid at the end of the month.
(7) The record balance of money in each depository at the end
of the month.
(8) The cash in the office at the close of the last day of the
month.
(9) Other items for which the treasurer is entitled to credit.
The treasurer shall prepare the report in quadruplicate and verify each
copy. The treasurer shall retain one (1) copy as a public record and
file three (3) copies with the county auditor. The state board of
accounts shall prescribe forms for the report in the detail it considers
necessary under this section and IC 5-13-6-1.
(b) The treasurer shall make the monthly report required by
IC 36-2-6-14.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.88-1983,
SEC.13; P.L.19-1987, SEC.47; P.L.347-1989(ss), SEC.23;
P.L.10-1997, SEC.29; P.L.1-2010, SEC.147.
IC 36-2-10-17
Annual settlement with county executive
Sec. 17. The treasurer shall make an annual settlement with the
county executive under IC 36-2-2-18.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-18
Semiannual settlement with county auditor
Sec. 18. The treasurer shall make a semiannual settlement with the
county auditor under IC 6-1.1-27.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-19
"Financial institution" defined; duties and responsibilities as tax
collecting agents
Sec. 19. (a) As used in this section, "financial institution" means
any of the following:
(1) A bank, trust company, or mutual savings bank incorporated
under Indiana law.
(2) A national banking association with its principal office in
Indiana.
(3) A savings association operating under Indiana law.
(4) A federally chartered savings association with its principal
office or a branch in Indiana.
(5) A federally chartered savings bank with its principal office
or a branch in Indiana.
(6) A credit union chartered under Indiana law or United States
law having its principal office in Indiana.
(b) The treasurer may designate one (1) or more financial
institutions in the county as the treasurer's agent for collecting
payments of taxes that are not delinquent.
(c) A designated financial institution may issue an official receipt
of the treasurer for taxes the financial institution collects.
(d) A designated financial institution shall make a daily settlement
with the treasurer for all taxes the financial institution collects.
(e) A designated financial institution is responsible for all taxes
the financial institution collects.
(f) This section does not affect IC 5-13.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.19-1987,
SEC.48; P.L.140-1992, SEC.1; P.L.79-1998, SEC.106.
IC 36-2-10-20
Burglary of treasury; reimbursement by appropriation
Sec. 20. Whenever the county treasury is burglarized the county
fiscal body may appropriate from the county general fund an amount
sufficient to reimburse the treasurer for any loss sustained if:
(1) the treasurer establishes that before the burglary he made
detailed deposits of county funds as required by statute;
(2) the county executive has not procured safe or burglary
insurance to protect county funds; and
(3) the proper law enforcement agency, after investigation, has
filed with the county executive a statement concluding that the
burglary did not result from the negligence or participation of
the treasurer.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-10-21
Money found on dead bodies
Sec. 21. (a) Within one (1) year after the county treasurer receives
money from the county coroner under IC 36-2-14-11, the treasurer
shall deliver it to any person legally entitled to receive it, but the
treasurer may retain as much as is needed to pay the expenses of the
coroner's investigation and the funeral of the deceased. The treasurer
shall report amounts retained and paid by the county treasurer under
this subsection to the county executive for its approval.
(b) If money held by the treasurer under subsection (a) is not
claimed within one (1) year after the county treasurer receives it, the
county treasurer shall credit the sum of money to the county general
fund.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.56-1996,
SEC.14.
IC 36-2-10-22
Civil action to collect money
Sec. 22. If the county coroner finds money and does not deliver it
to the treasurer, as required by IC 36-2-14-11, the treasurer shall, in
the county treasurer's own name, bring a civil action against the
coroner to collect it.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.56-1996,
SEC.15.
IC 36-2-10-23
Payments to treasurer; financial instruments; charges or fees;
bureau of motor vehicles
Sec. 23. (a) Notwithstanding any other law, payments to the
treasurer for any purpose, including property tax payments, may be
made by any of the following financial instruments that the treasurer
authorizes for use:
(1) Cash.
(2) Check.
(3) Bank draft.
(4) Money order.
(5) Bank card or credit card.
(6) Electronic funds transfer.
(7) Any other financial instrument authorized by the treasurer.
(b) If there is a charge to the treasurer for the use of a financial
instrument other than a bank card or credit card, the treasurer shall
collect a sum equal to the amount of the charge from the person who
uses the financial instrument.
(c) A treasurer may contract with a bank card or credit card vendor
for acceptance of bank or credit cards. However, if there is a vendor
transaction charge or discount fee, whether billed to the treasurer or
charged directly to the treasurer's account, the treasurer shall collect
from the person using the card an official fee that may not exceed the
highest transaction charge or discount fee charged to the treasurer by
bank or credit card vendors during the most recent collection period.
This fee may be collected regardless of retail merchant agreements
between the bank and credit card vendors that may prohibit such a
fee. The fee is a permitted additional charge under IC 24-4.5-3-202.
(d) Notwithstanding subsection (a), the authorization of the
treasurer is not required for the bureau of motor vehicles or the
bureau of motor vehicles commission to use electronic funds transfer
or other financial instruments to transfer funds to the county
treasurer.
As added by P.L.45-1990, SEC.7. Amended by P.L.44-1992, SEC.7.
IC 36-2-10-24
Personal liability
Sec. 24. A county treasurer is not personally liable for any act or
omission occurring in connection with the performance of the county
treasurer's official duties, unless the act or omission constitutes gross
negligence or an intentional disregard of the responsibilities of the
office of county treasurer.
As added by P.L.98-2000, SEC.20.
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