(A) The County Auditor Non-Reverting Fund (the Auditor Fund) is hereby established pursuant to the provisions of I.C. 6-1.1-36-17(c) as a non-reverting fund to be administered and maintained by the County Auditor.
(B) The following funds shall be deposited into the Auditor Fund:
(1) The adjustments in the tax due as a result of the termination of deductions or credits available only for property that satisfies the eligibility for a standard deduction under I.C. 6-1.1-12-37 or a homestead credit under I.C. 6-1.1-20.9 (repealed), including the following:
(a) Supplemental deductions under I.C. 6-1.1-12-37.5;
(b) Homestead credits under I.C. 6-1.1-20.4, I.C. 6-3.5-1.1-26, I.C. 6-3.5-6-13, I.C. 6-3.5-6-32, I.C. 6-3.5-7-13.1 or I.C. 6-3.5-7-26, or any other law;
(c) Credit for excessive property taxes under I.C. 6-1.1-20.6-7.5 or I.C. 6-1.1-20.6-8.5; and
(d) Any amount paid that exceeds the amount required to be deposited in the non-reverting fund shall be distributed as property taxes.
(2) Photocopy fees established and collected by the Auditor in accordance with I.C. 5-14-3-8; and
(3) Lien certification fees, including without limitation, sanitary sewer liens imposed by I.C. 36-9-23 et seq.
(C) Money in the Auditor Fund shall be treated as miscellaneous revenue. Distributions shall be made from the Auditor Fund established under this section upon appropriation by the County Council, and shall be made only for the following purposes:
(1) Fees and other costs incurred by the Auditor to discover property that is eligible for a standard deduction under I.C. 6-1.1-12-37 or a homestead credit under I.C. 6-1.1-20.9 (repealed);
(2) Other expenses of the office of the Auditor;
(3) The cost of preparing, sending and processing notices described in I.C. 6-1.1-22-8.1(b)(9) and checklists or notices described in I.C. 6-1.1-22.5-12(d); and
(4) No county warrants are authorized to be issued for expenditures from the Auditor Fund for payment of any monies except upon approval of a claim by the Auditor and in accordance with the terms of this section.
(D) The amount of deposits in the Auditor Fund, the balance of the Auditor Fund, and expenditures from the Auditor Fund may not be considered in establishing the budget of the office of the Auditor or in setting property tax levies that will be used in any part to fund the office of the Auditor.
(E) The Auditor Fund shall be perpetual, unless and until terminated by subsequent ordinance enacted by this Board.
(F) The County Auditor is hereby directed to maintain and manage accurate accounting information regarding the receipts, expenditures and balances of the Auditor Fund.
(Ord. 17-2011, passed 6-7-2011)