(A) Every recital in the ordinance codified herein is adopted into this section.
(B) There is hereby established the Clark County Tax Sale Contractual Fund.
(C) Said fund shall be non-reverting in nature and all proceeds and tax sale payments, derived from statutory tax sales, statutory sales of surplus real estate in the county’s inventory and from tax collection efforts brought about through actual litigation to collect overdue taxes, shall be deposited therein. Expenditures from this fund shall be exclusively made and controlled by the Board of Commissioners.
(D) Expenditures from said fund may be made for the following purposes:
(1) To pay all reasonable and necessary tax sale expenses, fees and other charges incurred by the county government, the County Auditor or the County Treasurer in connection with any statutory tax sale, any sale of surplus real property owned by the county pursuant to statute or in connection with any litigation that is commenced for the collection of real property taxes; and
(2) For such other expenditures as are deemed necessary to the public interests, and as are consistent with applicable laws concerning the collection of real property taxes, as are approved by the Board of Commissioners from time to time.
(E) The Auditor is hereby directed to maintain and manage accurate accounting information concerning the receipts, expenditures and balances of this fund on all county financial reports and computer print-outs made and generated for, and in the name of, the Board of Commissioners.
(F) No county warrant shall be authorized to issue for expenditures from this fund for payment of any monies, except upon a verified itemized claim for same being submitted, reviewed and approved by the Board of Commissioners and without the commissioners ordering the issuance of such warrant. No expenditure shall be made except in accord with this section or in accord with an applicable order of court that is requested by, and in the name of, the Board of Commissioners.
(Ord. 2-1996, passed 8-6-1996)