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
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.
Public land sale can be viewed
on the web.
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.