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. These include such classes as
circuit court trust, veterans' trust, and special
drainage districts.
