The County Auditor is the only elected official, other than the one commissioner, that is elected in a gubernatorial election year. All other elected officials are elected during a presidential election year. If the commissioners do not appoint a clerk, the auditor is, by statue, the clerk of the board of commissioners.
The Auditor is the chief fiscal officer over the county. The Auditor has the responsibility to keep the official record of all county government receipts and disbursements. The Auditor also estimates tax revenue for the commissioners and others. The auditor also prepares a detailed annual report of all revenue and expenditures by fund under the rules of the state auditor.
Another responsibility of the Auditor is to assure that every parcel of land, buildings and improvements are fairly and uniformly appraised and then assessed for tax purposes. The auditor will direct a general reappraisal of real property every six years with an update being performed during the third year after the reappraisal.
The Auditor also takes care of dog licenses, vendor licenses, mobile homes, and personal property tax.