LaPorte County
Auditor/Real Estate
Teresa
Shuter, Auditor
813 Lincolnway, Suite 203
LaPorte, IN 46350
Phone; (219) 326-6808 ext 2226/2257
Fax: (219) 326-5615
The county auditor must wear
many hats. The following attempts to categorize
the most important duties of the office.
Key Assistant
- The auditor serves as a secretary to the
board of county commissioners and the clerk
to the county council. The auditor has responsibility
for keeping accounts and issuing warrants
for the payment of claims against the county.
As a result, the board of commissioners,
the council and other officials often look
to the auditor for day-today operational
assistance, information and advice. The
auditor is responsible for all documents,
books, records, maps and papers deposited
in the auditor's office.
Coordinator of Tax
Collection and Distribution - The
auditor is directly responsible for preparing
tax duplicates showing the value
of property and taxes assessed against each
taxpayer. After taxes are collected by the
treasurer, the auditor distributes them
to the
governmental units and agencies for which
they were collected. As a part of the tax
function, the auditor must also prepare
plats that show the ownership and assessed
valuation of each parcel in each township
in the county. The plats must contain information
prescribed by the State Board of Tax Commissioners
and must be kept current. If property taxes
become delinquent, the auditor must prepare
a delinquency list in preparation for the
offering at public sale of the parcels owing
delinquent property taxes.
County "Comptroller”
- Many of the above functions have to do
with controlling public funds. In keeping
accounts and issuing warrants, the auditor
must develop financial analysis and cash
flow projections and assist with budget
preparations. The auditor is the principal
financial officer in county government and
is defined under IC 36-2-9-2 as the fiscal
officer of the county. (Generally see IC
36-2-9 for duties of the county auditor.)