Many small communities in Indiana are incorporated as towns. A town includes a three- or five-member town council serving primarily the legislative function of government. For practical reasons, the town council may share in some of the executive functions. However, under statute, the role of the executive officer belongs to the president of the town council. The president of the town council is an elected member of the town council, selected by his or her fellow town councillors to lead the council. The council may also appoint a non-partisan town manager to oversee the day-to-day operations of the municipal government. The council is responsible for setting the town's budget and tax rates, and hiring all town employees. Unlike some states, Indiana town council members must declare a political party affiliation when they file to run for office. Indiana towns also elect clerk/treasurers, who manage town finances. As elected officials, clerk/treasurers operate independently of the town council, but within the council-approved budget.
