The county treasurer is the chief financial officer for the county and administers all county monies. The county treasurer receives, deposits, and maintains records for all county monies; redeems county warrants; apportions taxes to various accounts and to local public entities such as schools and cities; keeps records of all payments and expenditures made by the county; and presents county records and financial statements to the State Auditor and Inspector for audit.

The county treasurer also receives the annual tax roll warrant, prepares the ad valorem tax statements, and mails the statements to the property owners. The county treasurer collects all county ad valorem taxes, issues delinquent personal and real property tax notices, and initiates and supervises tax sales on real property for nonpayment of taxes and supervises tax sales on real property for nonpayment of taxes.

Some content may be extracted from OSU Cooperative Extension Fact Sheet AGEC-802 and/or the County Training Program website. More complete information is available from these sources.