Definitions

Annually after November 10 but prior to August 1 of the succeeding year, each treasurer shall make one (1) demand by registered or certified mail or in person by treasurer or by deputy, or by proof of certificate of mailing upon every resident of the county who has not paid the personal property taxes owing. [IC 6-1.1-23-1] For making this demand the treasurer shall charge the delinquent taxpayer eight dollars ($8.00) if by registered or certified mail or five dollars ($5.00) for any other manner. [IC 6-1.1-23-7] RECORD OF DEMANDS (Form 143)

The depository law in IC 5-13-6-1 provides that public funds (funds on hand exceeding $500) paid into the treasury of any political subdivision shall be deposited not later than the business day following the receipt of funds on business days of the depository in one or more depositories in the name of the political subdivision. It is extremely important that the provisions of this law be strictly followed. IC 5-13-14-3 provides "A public officer who violates the depository duties in this article is subject to criminal prosecution under IC 35-44.2-2-1. The public servant also is liable upon the public servant’s official bond for any loss or damage that accrues.”.

Public funds deposited shall be deposited in the same form in which they were received. All local investment officers shall reconcile at least monthly the balance of public funds, as disclosed by the records of the local officers, with the balance statements provided by the respective depositories. [IC 5-13-6-1]

IC 5-13-6-1(c) requires public finds to be deposited in the same form in which they were received.

The following guidelines are recommended for compliance with this section of the law:

(1) The cashing of employee payroll checks and employee personal checks should be prohibited.

(2) Checks received in the mail in amounts which are over the amounts due a county for taxes and special assessments shall be applied to the amount of taxes and special assessments due and the remainder applied to the Surplus Tax Fund in accordance with IC 6-1.1-26-6.

(3) Each County Treasurer should establish his/her own policy on receiving overpayments for taxes in the form of checks or money orders paid in person by taxpayers. If checks are made out in error for minimal amounts over the tax liability, change could be given back to the taxpayer for the difference. However, we do not recommend making change for taxpayers whose checks are in excesses of the taxes due by large amounts.

(4) Each County Treasurer should establish his/her own policy on whether or not they accept checks for deposit which are made payable to other county departments i.e. checks made payable to the County Health Department.

(5) Overpayments from companies who act as escrow agents for tax payers shall be deposited in the Surplus Tax Fund in accordance with IC 6-1.1-26-6. If it is not practicable to identify the individual components of the amount overpaid by parcel number before the next settlement of taxes, the entire amount could be carried on line 53 of the Treasurer’s Daily Balance of Cash and Depositories, County Form No. 47, until such time as the individual components can be applied by taxpayer and taxing district. Refunds cannot be made until after the overpayments are recorded in the Surplus Tax Fund Ledger and turned over to the County Auditor. As stated in prior articles in this publication, the Surplus Tax Fund Ledger may be turned over to the County Auditor at any time other than at each semi-annual settlement.

The Indiana Drainage Code, IC 36-9-27, governs the construction, reconstruction and maintenance of ditches and drains. The "Accounting Manual for Public Drainage Funds" prepared by the State Board of Accounts, a copy of which should be available in your office, should be consulted on all questions pertaining to drainage funds. Some counties have flat rates that all taxpayers pay and some counties assess taxpayer based on the dich or drain on their property.