(1)Any claim or
demand held by any person against a county shall be presented for audit and
allowance to the board of county commissioners of the proper county, in due form
of law, before an action in any court shall be maintainable thereon, and all claims,
when allowed, shall be paid by a county warrant or order, drawn by said board on
the county treasury, upon the proper fund in the treasury, for the amount of such
claim. It is the duty of the board of county commissioners to ensure that all
warrants and orders issued on or after April 2, 1998, are drawn upon the proper
fund in the treasury and that there are sufficient moneys in said fund. Such warrant
or order shall be signed by the chairperson of the board, permanent or temporary,
and attested by the county clerk and record
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(1) Any claim or
demand held by any person against a county shall be presented for audit and
allowance to the board of county commissioners of the proper county, in due form
of law, before an action in any court shall be maintainable thereon, and all claims,
when allowed, shall be paid by a county warrant or order, drawn by said board on
the county treasury, upon the proper fund in the treasury, for the amount of such
claim. It is the duty of the board of county commissioners to ensure that all
warrants and orders issued on or after April 2, 1998, are drawn upon the proper
fund in the treasury and that there are sufficient moneys in said fund. Such warrant
or order shall be signed by the chairperson of the board, permanent or temporary,
and attested by the county clerk and recorder, and said warrant or order shall
specify the amount and value of the claim or service for which it is issued and be
numbered and dated in the order in which it is issued.
(2) The general county fund shall be known and designated on the books of
the county treasury as the county general fund, and the general road fund shall
be known and carried on the books of said county treasury as the county road and
bridge fund. Such warrants and orders, payable on demand, shall be drawn and
issued upon the county treasurer, or against any funds in his hands, only when at
the time of drawing and issuing the same there shall be sufficient moneys in the
appropriate fund in the treasury to pay such warrants and orders. Whenever there
are no moneys in the county treasury of a county to the credit of the proper fund to
meet and defray the necessary expenses of the county, it is lawful for the board of
county commissioners of such county to provide that county warrants and orders of
such county may be drawn and issued against and in anticipation of the collection
of taxes already levied for the payment of such expenses to the extent of eighty
percent of the total amount of the taxes levied. Warrants and orders so drawn and
issued under the provisions of this section shall show upon their faces that they are
payable solely from the fund upon which the same are drawn and the taxes levied
to form the same when collected and not otherwise.
(3) County warrants and orders may be in such form as the board of county
commissioners may provide and may be made payable to the order of the payee or
to the bearer. The board of county commissioners may direct the treasurer to pay
by electronic transfer any written authorization issued by the board for electronic
payment of claims against the county. For purposes of this section, order means
all orders and authorizations issued by the board of county commissioners for the
payment of claims against the county. Order includes any check issued by the
board of county commissioners and any written authorization issued by the board of
county commissioners directing the treasurer to make payment of claims against
the county by electronic transfer.
(4) The person to whom such last-named warrants and orders are allowed
and delivered shall be held to have accepted the same in full payment and
satisfaction of the claim for which the same were issued; and the obligations of said
warrants are limited as stated; and said warrants shall be paid only from the fund
drawn upon and the taxes levied, appropriated, collected, or paid into the county
treasury to create, constitute, and form said fund. The taxes provided by law
therefor shall be credited to said fund until all warrants drawn shall be fully paid,
satisfied, and discharged, both principal and interest. Said limited and last-named
warrants and orders shall not operate as a debt of said county and shall not be held
to add to or increase the debt or indebtedness of said county.