Ex officio auditor in certain counties.

(1) In accordance with Sections 17-66-104 and 17-66-403, in counties having a taxable value of less than $100,000,000, the county clerk shall: (a) be ex officio auditor of the county, as described in Section 17-69-103; and (b) except as provided in Subsection (2), shall perform the duties of the office without extra compensation. (2) The legislative body of a county described in Subsection (1) may elect to pay the county clerk an additional amount, not to exceed the limits described in Subsection 17-66-403(1).