(1) The office of county auditor exists in all counties having a population in excess of 15,000.
(2) County commissioners in counties to which subsection (1) does not apply may create a county auditor's position.
(3) A county auditor position required or created as provided in subsection (1) or (2) may be either a full-time or a part-time position or in combination with another position pursuant to 7-4-2301 as determined by the board of county commissioners.
(4) The provisions of 7-6-2403 through 7-6-2412 do not apply to counties that do not have county auditors.