Guide to Indiana County Government
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Guide to Indiana County Government 2009 Edition A PUBLICATION OF ASSOCIATION OF INDIANA COUNTIES, INC 101 West Ohio Street, Suite 1575 Indianapolis, IN 46204 Phone (317) 684-3710 Fax (317) 684-3713 www.indianacounties.org TABLE OF CONTENTS Chapter 1 ..................................................................................................................5 Introduction ................................................................................................................................. 5 Chapter 2 ..................................................................................................................7 The Power of Indiana Counties ...................................................................................................7 Sources of Authority ................................................................................................................ 7 Home Rule................................................................................................................................ 7 Chapter 3 ..................................................................................................................9 The Legal Status of County Officials.......................................................................................... 9 Becoming an Elected Official .................................................................................................. 9 Who is Elected....................................................................................................................... 9 Terms of Office...................................................................................................................... 9 Qualifications for Office .......................................................................................................9 Official Bonds ....................................................................................................................... 9 Oath of Office...................................................................................................................... 10 Holding Dual Offices .......................................................................................................... 10 Compensation ..................................................................................................................... 11 Vacancies in Office .............................................................................................................11 Official Misconduct and Conflict of Interest ......................................................................... 12 Official Misconduct.............................................................................................................12 Conflict of Interest .............................................................................................................. 12 Ghost Employment.............................................................................................................. 14 Removal............................................................................................................................... 14 Liability of Torts .................................................................................................................... 14 Tort Claim Procedures ....................................................................................................... 16 Liability Insurance.............................................................................................................. 16 Personal Liability................................................................................................................ 17 Chapter 4 ................................................................................................................18 Powers and Duties of County Officials ..................................................................................... 18 Legislative Functions ............................................................................................................. 18 County Commissioners ....................................................................................................... 18 County Council ................................................................................................................... 19 Executive Functions ............................................................................................................... 19 County Commissioners ....................................................................................................... 20 Meetings and Transactions of Business.............................................................................. 20 Administrative Assistance ................................................................................................... 21 Auditor ................................................................................................................................ 21 Coordinator of Tax Collection and Distribution ................................................................ 21 County "Comptroller” ........................................................................................................ 21 Key Assistant....................................................................................................................... 21 2 Treasurer............................................................................................................................. 21 Assessor............................................................................................................................... 22 Surveyor .............................................................................................................................. 22 Coroner............................................................................................................................... 23 Sheriff.................................................................................................................................. 23 Recorder.............................................................................................................................. 24 Judicial Functions................................................................................................................... 25 Prosecuting Attorney .......................................................................................................... 25 Clerk of the Circuit Court................................................................................................... 25 Chapter 5 ................................................................................................................27 Understanding County Finances................................................................................................ 27 Financial Sources ................................................................................................................... 27 Local Taxes ......................................................................................................................... 27 Property Tax ....................................................................................................................... 27 Circuit Breaker ................................................................................................................... 28 Local Income Taxes ............................................................................................................ 28 Inventory Tax Reduction..................................................................................................... 30 Motor Vehicle Excise Surtax and Wheel Tax...................................................................... 31 Special Local Taxes ............................................................................................................ 31 Special Assessments and “Special Benefits” Taxes............................................................ 31 State Distributed Funds .......................................................................................................... 32 State Distributed Taxes....................................................................................................... 32 Gaming Funds..................................................................................................................... 34 Other State Funding............................................................................................................ 34 Federal Funding...................................................................................................................... 34 Grants ................................................................................................................................. 34 Block grants ........................................................................................................................ 34 Other Financial Sources..................................................................................................... 35 Debt Funding ...................................................................................................................... 35 Referenda for Capital Projects ........................................................................................... 37 Investment Income .............................................................................................................. 37 Miscellaneous Revenue......................................................................................................