As used in sections 50.530 to 50.745:

1. (1) "Accounting officer" means county auditor in counties of classes one and two and the county clerks in counties of classes three and four;
2. (2) "Budget officer" means such person, as may, from time to time, be appointed by the county commission of class one counties except in class one counties with a population of less than one hundred thousand inhabitants according to the official United States Census of 1970 the county auditor shall be the chief budget officer, the presiding commissioner of the county commission in class two counties, unless the county commission designates the county clerk as budget officer, and the county clerk in counties of class three and four.

(L. 1945 p. 611 § 10919a, A. 1949 H.B. 2007, A.L. 1959 S.B. 64, A.L. 1965 p. 155, A.L. 1980 S.B. 803)