§ 18-3-511 — Presentation, auditing and payment of claims; issuance of tax-anticipation warrants; limitation and form of warrants; effect of acceptance

(a) All claims and demands against a county shall be
presented for audit and allowance to the board of county
commissioners before any action in court is maintainable. All
claims when allowed shall be paid in accordance with this
subsection. Claims may be paid by using an electronic payment
method or fund transfer system or by a county warrant or order
drawn by the board on the county treasurer upon the proper funds
in the treasury for the amount of the claims. Any warrant or
order shall be signed by the permanent or temporary chairman of
the board, attested by the county clerk under the seal of the
county, and countersigned and registered by the county
treasurer. The warrant or order shall specify the amount of the
claim or service and be numbered and dated in the order in which
it is issued. Electronic payments or fund transfers, warrants
and orders are payable on demand and shall be drawn and issued
upon the county treasurer only when there are sufficient monies
in the appropriate fund in the treasury to make the required
payments.
(b) Whenever there are no monies in the proper fund of the
county treasury to meet the necessary expenses of the county,
the board of county commissioners may authorize county warrants
and orders to be drawn and issued in anticipation of the
collection of taxes already levied. The aggregate amount of such
warrants or orders may not exceed eighty percent (80%) of the
total amount of taxes levied. The warrants and orders so drawn
and issued shall show that they are payable solely from the fund
on which they are drawn and the taxes levied to form the fund
when collected. These warrants and orders do not increase the
indebtedness of the county.
(c) County warrants and orders may be in such form as the
county commissioners provide and made payable to the order of
the payee or bearer. The person or persons to whom the warrants
and orders are allowed and delivered are held to have accepted
the same in full payment and satisfaction of the claim for which
it was issued. The warrants shall be paid only from the fund
drawn upon, and the collected taxes paid into the county
treasury to create, constitute and form the fund. The taxes
provided by law shall be paid into the fund until all warrants
drawn are fully paid including principal and interest.