Prosecutor

The County Auditor is a 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 in twelve years.

The Auditor serves as the secretary of the Board of Commissioners and has the responsbility 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 Council.

The Auditor is responsible for all documents, books, records, maps, and papers deposited in the Auditor’s office. The Auditor is the general bookkeeper of the county. The Auditor is reponsbile for preparing the annual tax duplicate showing value of property and taxes assessed against each taxpayer. The Auditor 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 of the 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.

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.