Auditor

Penny Lukenbill

Marshall County Building, Rm. 203
112 W Jefferson Street
Plymouth, Indiana 46534
(574) 935-8555

Office Hours

Mon. – Friday  8:00 – 4:00

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The County Auditor is a constitutional office holder elected by vote of the county at large for a term of four years with prohibition against serving more than two consecutive terms.

The Auditor serves as secretary of the Board of County Commissioners and has the responsibility for keeping of accounts and the issuance of warrants for the payment of claims allowed by the County Commissioners. The Auditor also serves as secretary of the County Council.  She is responsible for all documents, books, records, maps, and papers deposited in his office.  A few of the Auditors technical duties include:  budget preparation and financial statement preparation and compliance with federal tax guidelines and programs. The office of County Auditor has evolved dramatically from a bookkeeper and part-time secretary to a financial manager whose responsibilities impact the financial well-being of county government.

County Auditor Duties

Secretarial

Secretary to:

  • County Commissioners
  • County Council
  • County Drainage Board

Record Changes of Venues
Prepare/Distribute Agendas
Reassessment Notices and Schedules
Keeps all Official Records (i.e., Contracts, letters of credit, bonds, minutes, bids, and correspondence, both Council and Commissioners)
Manage cell phone distribution and repairs

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  • Notice of all meetings:  Council, Commissioners, Bids (Prepares and Distributes)
  • Budget Rates
  • Claims – Payroll, Vendor, and Highway (current claims)
  • Tax Sale
  • Ordinances

Financial

  • Budget Preparation for Council
  • Drain Records for Payment/Adjustments
  • Tax Sale Appeals
  • Initial Determination of Tax Rates for County Unit
  • Preparation of County Annual Financial Report
  • Bond Bank Application Borrowing
  • Additional Appropriations and transfer fees
  • Transfer of Funds
  • Administers all Funds and Grants
  • Audit Claims
  • Bond Payments
  • Sells Aerial Plat Books
  • Fixed Assets
  • Insurance Ledger
  • Payroll
  • Employee Benefits
  • Personnel Files
  • Employee Service Record
  • Transfer Fee
  • Vacation and Sick Days
  • Checks – Highway, Jury, Election and Welfare

Tax

  • Innkeepers Tax
  • T.I.F (Tax Incremental Finance) District
  • C.A.G.I.T (County Adjusted Gross Income Tax)
  • F.I.T (Financial Institution Tax)
  • Audits Treasurers Books: Excise Tax
  • Auto Rentals and Aircraft Tax
  • Property Tax:
  • Notification of Tax Board Hearings and Rate
  • Tax Adjustment Board – Tax Rate Chart
  • For Publication (Proposed & Certified)
  • Tax Calculations
  • Tax Sale – Publication and Records of Sale, Deeds
  • Tax Abatements
  • Transmit Budget Order and Tax Rates for all units of Government in County

Property Records

  • Certification of Maps
  • Map Billing
  • Evaluation Certificate
  • Exemptions – Homestead, Mortgage, Disabled Veteran, Age, and Blind
  • Appeals – Form 133
  • Statement for Deduction of Assessed Valuation – Attributed to Solar
  • Energy System/Wind, Geothermal or Hydroelectric Power Device
  • Maintains Subdivisions, Street Names, Transfer of Property
  • Owners, Splits, or Combinations
  • Sales Disclosures
  • Certify Signatures for Petitions
  • Maintains Aerial Plat Book
  • Certify Property Owners

Personnel – Payrolls

  • Employee Files
  • Service Record     Job Classification       Wage Scale
  • Payroll
  • Prepares, Advertises, W-2’s, W’4’s, 1099’s, Taxes, Payment of Taxes to IRS, FICA, and Department of Revenue
  • Employee Benefits
  • Health Insurance, Dental Insurance, Life Insurance, Deferred Comp, PERF, Cobra

Abstract/Settlement

  • Distribution of Tax Units
  • Abstract
  • Settlement Spread Sheet to State
  • Quietusing of All Receipts

Tax Sale

  • Tax Sale Procedures
  • Tax Sale Date 
  • Tax Sale Listing The most current up to date list can be seen at the Auditors Office

Marshall County Deputy Auditors

  • Jan Quivey, Human Resources-First Deputy
  • Brenda Harper, Payroll Deputy
  • Debbie Palmer, Claims Deputy
  • Lori Lowry, Drainage Board Secretary/Deputy
  • Neysa McFarland, Settlement Deputy
  • Janet Howard, GIS – Property Records Deputy
  • Dawn Howard, Asst. Property Records Deputy
  • Kelly Einspahr, Deputy Auditor
County Drainage Board

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