(A) Credit cards may not be utilized by any office of county government, unless authorization is specifically provided by this section, or otherwise in writing prior to use, by the County Board of Commissioners.
(B) As of the date of this section, the Board of Commissioners has authorized the Sheriff of the county to maintain and use one credit card, the Auditor of the county to maintain and use one credit card, the Park and Recreation Department to maintain and use one credit card, and the County Highway Department to maintain and use one credit card. The Board of Commissioners may, in its sole discretion, authorize other county offices to maintain and utilize credit cards in the future, but only with the prior written approval of the Board of Commissioners. In any event, where the maintenance and use of a credit card is authorized, the credit card must be under the direct control of the elected office holder (as in the case of office of the Sheriff or Auditor), or by the Superintendent (as in the case of the Park Department and the Highway Department). The issuance and use of the credit card shall be the responsibility of the official or Superintendent.
(C) Credit cards may only be used for the following purposes:
(1) The purchase of gasoline and other necessary travel expenses, when approved by the office holder or Superintendent;
(2) Purchase of necessary supplies where it is not practicable to pay for the supplies with a check; and
(3) Making reservations and confirmations for necessary work-related travel approved by the officer or Superintendent.
(D) If the office holder or Superintendent permits an authorized employee to utilize the credit card, then as soon as the purpose for which the credit card was to be used has been accomplished, the card must immediately be returned to the custody of the office holder or Superintendent.
(E) The office holder or Superintendent maintaining and utilizing a credit card shall maintain a written a computerized accounting system or log which must include the names of individuals requesting usage of the credit card, their position, the estimated amounts to be charged, the fund and account numbers to be charged, the date the card is issued and the date the card is returned.
(F) (1) Credit cards shall not be used to bypass the accounting system of the department or the county.
(2) Purchase must be issued in order to provide the fiscal officer with the means to encumber and track appropriations to provide the county government with timely and accurate accounting information and monitoring of the accounting system.
(G) (1) Supporting documents for all purchases made on credit cards, such as paid bills and receipts must be provided to, and maintained by the elected official or the Superintendent.
(2) The credit card statement reflecting the purpose is not sufficient for this purpose.
(3) Purchase orders and supporting documents must be maintained by the office holder or Superintendent, and copies provided to the County Auditor, as required.
(H) The county will pay no interest or penalties incurred due to late filing or furnishing of documentation by an elected official or Superintendent. If credit card interest or penalties are incurred due to late filing or late payment, the penalty or interest shall be the responsibility of the elected officer or Superintendent.
(I) (1) Various credit cards are available without payment of annual fees.
(2) Accordingly, if a county office seeks to maintain a credit card which charges and annual fee, specific written approval must be obtained from the Board of Commissioners before the annual fees may be paid.
(J) (1) Section 32.05 has established the fact that credit card or credit card expenses incurred by county government offices for lawful purposes is a category designed for a pre-approved or pre-payment procedures.
(2) However, as provided by the section, each payment must be fully itemized and each invoice or bill certified by the County Auditor.
(3) The pre-approved or pre-paid claim must be advertised at the next scheduled meeting of the County Board of Commissioners.
(K) Failure to comply with this policy shall constitute cause for the Board of Commissioners to revoke credit card privileges to any county office.
(Ord. 2006-10, passed 3-6-2006)
(A) The county hereby authorizes the electronic transmission of statements and other information for property taxes and special assessments first due and payable after 2011.
(B) The county hereby authorizes each county taxpayer (hereafter the “person”) to direct the County Treasurer and County Auditor to transmit the following to the person by electronic mail and as applicable:
(1) A statement that would otherwise be sent by the County Treasurer to the person by regular mail under I.C. 6-1.1-22-8.1(a)(1), including a statement that reflects installment payment due dates under I.C. 6-1.1-22-9.5 or I.C. 6-1.1-22-9.7;
(2) A provisional tax statement that would otherwise be sent by the County Treasurer to the person by regular mail under I.C. 6-1.1-22.5-6;
(3) A reconciling tax statement that would otherwise be sent by the County Treasurer to the person by regular mail under any of the following: (a) I.C. 6-1.1-22-9, (b) I.C. 6-1.1-22-9.7, (c) I.C. 6-1.1-22.5-12, including a statement that reflects installment payment due dates under I.C. 6-1.1-22.5-18.5;
(4) A statement that would otherwise be sent by the County Auditor to the person by regular mail under I.C. 6-1.1-17-3(b);
(5) Any other information that:
(a) Concerns the property taxes or special assessments; and
(b) Would otherwise be sent:
1. By the County Treasurer or the County Auditor to the person by regular mail; and
2. Before the last date the property taxes or special assessments may be paid without becoming delinquent.
(C) This section takes effect with the ______[select first or second] installment of property taxes of ______[select tax billing year for ordinance to be effective] and shall continue indefinitely.
(D) Notice shall be given to county taxpayers of the option to direct electronic transmission of statements and other information for property taxes and special assessments in compliance with all applicable statutory provisions.
(E) The County Treasurer and County Auditor shall have the authority to electronically submit to county taxpayers their statements and other information for property taxes and special assessments first due and payable after 2011.
(F) The County Auditor and County Treasurer are authorized to negotiate and execute a contract with
a provider to obtain such administrative, technical, clerical and related services (“e-billing services”) in order to implement a program for the electronic transmission of statements and other information for property taxes and special assessments.
(G) The e-billing services contract shall provide for the delivery of such services by a contractor in compliance with all applicable statutory provisions for the electronic transmission of statements and other information for property taxes and special assessments. The e-billing services contract shall also provide for the payment of fee(s) for each parcel that a county taxpayer elects to participate in the electronic transmission of statements and other information for property taxes and special assessments.
(Ord. 2013-3, passed 3-20-2013)