County Treasurers: Duties and responsibilities

The County Treasurer serves as the chief financial officer for the  county and administers all county monies. All the revenues received by  the county from ad valorem taxes and other sources are deposited with  the County Treasurer who makes deposits and maintains records of all  deposits.Daily deposits are made into interest bearing accounts in  banks designated by the Board of County Commissioners as county  depositories. All monies received by the County Treasurer are recorded  in the Treasurer’s General Ledger and credited to the proper fund. A  corresponding set of books is maintained by the County Clerk.

The County Treasurer also redeems county warrants, makes prudent  investments of county money, issues receipts, and collects fees for  various activities in that office.

By law, the County Treasurer exercises the power to collect ad valorem  taxes for the county and its political subdivisions (such as schools,  cities and towns, and special assessment districts). The County  Treasurer works from the tax roll prepared by the County Assessor. The  County Treasurer is also empowered to issue delinquent personal property tax warrants, to supervise the sale of a tax lien on real property for  delinquent taxes, and to sell property for delinquent taxes.

To account for county revenues and expenditures, the County Treasurer is required to maintain an accurate record of all the monies received and  disbursed, and to prepare daily and monthly reports and quarterly  financial statements for review by both state and county officials. The  Office of the State Auditor and Inspector prescribes all the forms used  by the County Treasurer, and at least twice a year inspects the County  Treasurer’s accounts.

The County Treasurer may be custodian of school district funds when a  board of education does not choose to appoint its own treasurer. In  addition, the County Treasurer may serve as the treasurer for any  incorporated city or town (with a population of 5,000 or less) within  the county.