County Council

The Boone County Council


The council has the ultimate decision-making power regarding fiscal affairs. The council has authority to view or review fiscal matters, determine proper policy, and set priorities for the allocation and expenditure of county funds. The General Assembly determines the powers of the county council in this area. Typically these powers include:


  • establishing and approving annual operating budget(s) for the county government and their agencies;


  • establishing salaries, wages, per diems, and other compensation for all county officials and employees;


  • fixing tax rates and establishing levies on all county property for the purpose of raising funds to meet budget requirements in conducting county business as well as authorizing the borrowing of money in the form of bonds and notes;


  • appropriating public funds, e.g., authorizing the expenditure of county funds by particular officials or departments for specific purposes;


  • authorizing certain purchases or sales of county owned land; and


  • non-binding review of budgets for certain non-elected boards in the county and other civil units.

Melissa Smith

Deputy Auditor

201 Courthouse Square

Lebanon, IN 46052

Office Hours

Monday - Friday

8am - 4pm