§ 5-11-12-1 — Installation of modern tax accounting systems

Anything in existing law pertaining to the
mode and form of records and accounting system in the offices of the
county treasurer and county auditor to the contrary notwithstanding,
hereafter the several boards of county commissioners may provide for
the installation of modern tax accounting systems in the offices of the
treasurer and auditor of such counties by certifying a detailed
description of the proposed installation and system and the records,
books, ledgers and forms proposed to exemplify such systems and
methods to the state board of accounts of the state of Indiana after
approval by such board of county commissioners. The said state board
of accounts shall examine the forms, systems, and methods so proposed
and if approved, shall certify that fact to such board of county
commissioners and thereupon such board of county commissioners
shall be at liberty, if it find that the installation and adoption of such
new system and the use of such new forms will be of benefit to the
county and that such benefit will exceed or at least equal the cost
thereof, to install, adopt and order the use of such new system, forms,
ledgers, and methods; but no expenditure for forms or equipment shall
be made nor any obligation incurred for that purpose until funds
therefor have been appropriated by the county council as now provided
by law. No such records, books, ledgers, forms, system or equipment
shall be installed or purchased or leased until and unless the board of
commissioners shall have invited and received bids thereon in the
manner and subject to the provisions of law concerning the purchase
of other county materials, supplies and equipment.
Formerly: Acts 1937, c.203, s.1.