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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 36-2-10-3
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 36-2-10-8
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 36-2-10-14
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 taxes collected under IC 6-5-10,
IC 6-5-11, and IC 6-5-12 and 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.
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 36-2-10-24
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.