All the revenues received by county government from ad valorem taxes and other sources are deposited with the county treasurer. As the official depository for county revenues, the county treasurer operates under strict guidelines. State law requires the county treasurer to carry a surety bond valued at $50,000.

 

   By law, the county treasurer exercises the power to collect ad valorem taxes for the county and its political subdivisions (such as schools, cities and towns). The county treasurer works from the tax roll prepared by the county assessor. In con-junction with collecting ad valorem taxes, the county treasurer is empowered to issue delinquent personal property tax warrants and to supervise the sale of a tax lien on real property for delinquent taxes.

 

   The county treasurer is also custodian of school district funds unless the board of education chooses to appoint its own treasurer. All monies received by the county treasurer are recorded in the “Treasurer’s Cash Book” and credited to the proper fund. A duplicate book is maintained by the county clerk. The county treasurer has the duty to make only properly authorized deposits. Daily deposits are made into interest bearing accounts in banks designated by the board of county commissioners as county depositories. Thus, the county treasurer serves as the financial officer for county government.

 

   Payments are made through warrants made out by the county clerk, approved by the board of county commissioners, and registered by the county treasurer. The county treasurer is required to keep a book called the “Payment Register” in which all the warrants are entered along with the date of payment and other information required by the State Auditor and Inspector.