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County
Treasurer
by
Monty Rainey, Junto Society
The
treasurer of each county is responsible for the receipt, custody
and disbursement of county funds. The treasurer is often the
public trustee. The treasurer collects some state taxes and
property taxes - including those for other units of local
government. The treasurer collects and disburses school funds
belonging to school districts located within the county. The
treasurer sends notices of and collects property taxes for local
governments and disburses receipts for each after charging a
statutory collection fee. The treasurer conducts sales of
property for delinquent taxes.
The
county treasurer is also the county's banker.
The
county treasurer, as the chief custodian of county finance,
shall:
- Receive
all monies belonging to the county from whatever source;
- Keep
and account for all monies in a designated depository; and
- Pay
and apply or disburse all monies in such a manner as
Commissioner’s Court may direct, by law.
All
receipts of any official belonging to the county must be turned
over to the county treasurer daily. The county treasurer often
acts as the chief liaison between the county and all depository
banks. In this capacity, he or she maintains records of all
deposits and withdrawals, and reconciles all bank statements,
thus assuring their accuracy and the safety of county funds. The
county treasurer, who may be designated as the county's
investment officer, is required to submit regular reports on
county finance to the members of Commissioner’s Court to
inspect and verify.
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