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:
- custodian of all county funds
- 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. These include such classes as circuit court trust, veterans’ trust, special drainage districts and county road improvement projects.
The office is responsible for accounting of all revenue coming to the county for:
- investments of idle funds
- securities and monies held in financial institutions
- collection of delinquent property taxes
- reconveyance of property
- certification of deeds and plat maps
- other documents pertaining to tax histories and litigation
This office also conducts the annual land sale.