The county auditor records written instruments that are required to be filed and recorded in the county. These documents can include documents related to property transfers, marriage certificates, and name change orders. Auditors are authorized to collect various fees for recording these documents.
One such fee is a $5 surcharge that is collected on each document recorded. One dollar of this fee must be used at the discretion of the county commissioners to promote historical preservation or historical programs. The remainder of the fee is used for historical county government document preservation, with $2 going directly to the auditor for this purpose, and the remaining $2 going first to the State Treasurer before being divided among the counties.
Counties and cities are authorized to acquire real or personal property for historic preservation purposes, and may restore, improve, maintain, manage, and lease such property for public or private use. Counties and cities may enter into contracts, borrow money, and issue bonds and other obligations to fund these activities.
Nonprofit organizations that operate exclusively for certain specified purposes, including charitable, education, and scientific purposes, are exempt from federal income taxes.
The $1 portion of the $5 recording fee surcharge that is not allocated for historical county government document preservation must be deposited into a separate Historic Preservation and Programs Fund, to be used at the discretion of the county commissioners, or an advisory board, commissioner, or program established by the county commissioners, for:
A history or heritage museum is a facility that is open to the public with a primary purpose of preserving and presenting the history of the people, land, and the state and educating the public about this history.