Definitions

A property tax liability of less than five dollars ($5) is increased to five dollars ($5). The difference between the actual liability and the five dollar ($5) amount that appears on the statement is a statement processing charge. The statement processing charge is considered a part of the tax liability. [IC 6-1.1-22-9]

A mobile home may not be moved from one location to another unless the owner or the occupier obtains a permit to move the mobile home from the county treasurer. The Bureau of Motor Vehicles may not transfer the title to a mobile home unless the owner obtains a permit to transfer the title from the county treasurer. A county treasurer shall issue a permit which is required to either move or transfer the title to a mobile home if the taxes due on the mobile home have been paid. [IC 6-1.1-7-10] If a permit is to be issued after midnight, January 15 (January 1st beginning 2017), the taxes due and payable May 10 and November 10 of that year must be paid along with any taxes payable in preceding years before a permit can be issued. The State Board of Tax Commissioners prescribes State Form No. 7878, Mobile Home Permit, for handling such transactions. The permit shall state the date it was issued. A mobile home cannot be moved more than one month after the date of issuance of the permit. [IC 6-1.1-7-11] A county may establish a fee for issuing such permits if it adopts a Home Rule Ordinance establishing the fee in accordance with IC 36-1-3-1 et seq. All fees shall be deposited into the county general fund.

On or before the 16th day of each month the treasurer shall prepare a report showing the financial condition of the office as of the close of business on the last day of the preceding month. This report shall show the amounts with which the treasurer is chargeable for the various funds and accounts, the amounts with which the treasurer is credited for money on deposit, invested and cash on hand, and any long or short at the close of each month. The report also provides space for reconcilement with depositories. [IC 36-2-10-16]

The Monthly Financial Statement, Form 61, is a permanent record prepared from the treasurer's funds ledger at the close of each month. It is prepared after all postings to the ledger have been completed for the month and reflects the total receipts and disbursements and the balance for each fund for the month and for the year to date. The statement must agree with a similar statement kept by the county auditor, giving consideration to any adjustments required to reconcile the ledgers of the two offices.