The County Auditor is a statutory office created by the Indiana General Assembly and is elected every four years. Early history shows that the office of county auditor was first created by an act of the legislature in 1841. Prior to that time the duties pertaining to the office were primarily performed by the clerk of the circuit court.

It is interesting to note that, after creating the office in 1841, the legislature passed an act in 1844 abolishing the office in Owen, Greene, Washington and Carroll Counties, restoring the duties then performed by the auditors to the clerks in those counties.

It was not until the second Constitution of Indiana was adopted in 1851 that the office was created in all counties and it has remained a constitutional office since that time.

The Constitution of Indiana imposes no duties upon the county auditor. It only provides that he/she shall “perform such duties as may be directed by law.” It is through statute that the county auditor is considered the fiscal officer for many of the duties in the county and works closely with all other departments and county offices.

However, primary responsibilities of the county auditor are to receive the certified assessed values from the county assessor for taxation, serve as a secretary to the board of county commissioners, and the clerk to the county council.

The auditor also has responsibility for bookkeeping, maintaining all financial accounts, and issuing checks for the county. As a result, the board of commissioners, the council, and other officials often look to the auditor for day-to-day operational assistance, information, and advice.

In addition to the primary duties listed above, “he/she shall perform such duties as may be directed by law”. The auditor currently provides the following to the taxpayers of their community (Generally see Article 6, Section 6 of Constitution of Indiana; Jones v. Cavins, 4);

Responsibilities