Duties and Responsibilities
The office of the County Treasurer was established by the Michigan State Constitution (Article VII, Section 4). The four-year term of office is filled by partisan election. The duties and powers of the County Treasurer are provided by state law and by authorization of the County Board of commissioners. The two main roles of the treasurer are as the custodian of all county funds and the collector of taxes. Additionally, the treasurer fulfills many other duties.
The county receives money from several sources. The principal source of revenue is an ad valorem property tax. Other income is received from state and federal grants, interest income and various service and license fees. Many of the county's departments collect money in the course of their business. This money is periodically deposited with the treasurer, who is in a sense, the county’s banker. Besides revenue items, the treasurer is responsible for large amounts of money in various trust and agency funds.
The office is responsible for accounting of all revenue coming to the county for investments of idle funds, for the securities and monies held in financial institutions; collection of delinquent property taxes; reconveyance of property; certification of deeds and plat maps and other documents pertaining to tax histories and litigations; also conducts the annual land sale.
The functions of this office are dictated by state statutes, under the guidance of the Bureau of Local Government Services Audit Division and the State Treasury Department.The following examples of duties are intended to be illustrative only and are not intended to be all inclusive.
Collects, receipts and distributes property tax payments to the proper entities
Collects and receipts all other monies paid to the various County officials
Reports at various times to the State of Michigan any information required
Reports and remits taxes and other payments to each taxing entity
monthly, or in some cases twice monthly
Prepares semi-annual reports of accounts for publication
Holds annual tax lien sale
Prepares Certificates of Taxes Due
Issues Redemption Certificates of property taxes
Issues Authentication of Taxes Paid
Works with the public, personally and by phone, when information from the office is requested
Supplies County officials with requested financial information
Bills title companies monthly for tax certificate
Prepares monthly audit list of bank and cd balances
Reconciles warrants daily on excel spreadsheet and prepares monthly warrant reports, and
journal entries of same
Prints tax notices and supervises the annual mailing
Prepares delinquent tax notices, and newspaper publication of same
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