THE COUNTY TREASURER

The office of county treasurer was established when the first county was formed under the Northwest Territory Act of 1792.  The Treasurer was appointed by the territorial governor and his duties were specifically defined by statute.  The office of treasurer became elective in 1827.  The term was changed several times by legislative acts and was set at four years in 1936.

Until 1906, the treasurer’s remuneration was entirely from fees.  Since then the salary has been determined by law, according to the population of the county.  Law requires the treasurer to be bonded.  The amount of bond is set by the county commissioners.

All county funds are entrusted to the treasurer.  The treasurer makes daily deposits of all monies collected.  Funds not immediately used are invested by his office.  He redeems all warrants properly certified by the county auditor, and is required to provide a daily financial statement to the county auditor.  The county treasurer is the official custodian of the surety bonds required of most bonded county officials.  He is a member of the County Budget Commission, the County Board of Revision, the County Data Processing Board and the Investment Advisory Board.

The county treasurer collects all county taxes including real estate, tangible personal property, manufactured home, estate tax, and cigarette tax.  His tax collection duties begin when he receives a duplicate of property tax assessments from the county auditor.  He then prepares a notice that taxes are due and payable to him.  After each semi-annual collection of taxes, the treasurer must submit a report to the auditor, indicating the amount of taxes collected since the last tax settlement in each taxing district in the county.  The auditor then issues a warrant to the clerk of any subdivision or legally constituted board authorized by law to receive such funds, all money in the treasury belonging to such boards or subdivisions.  Upon presentation of the proper warrant, the treasurer makes payment of the certified amount to said board or subdivision.

The treasurer keeps records of the general tax duplicate (including special assessments), a delinquent real estate tax duplicate containing full information on taxpayers for foreclosure proceedings, a duplicate of tangible personal property with detailed information on delinquencies.  He keeps records of cigarette taxes, estate (inheritance) tax, manufactured home tax, and pay-in orders.  The treasurer must keep a detailed record of all warrants redeemed and all monies gained by interest on investments of county funds.  The treasurer is subject to supervision of the state auditor, being required to keep his accounts according to a uniform system (Ohio Revised Code) set up for all public offices in the State.

 **Omitted from the constitution of 1802, the office of Treasurer was created by legislative act in 1803 (I.O.L. 98) appointive by the associate Judges in 1803, and annually, by the County Commissioners from 1804-1827 when the office became elective for two year terms.  In 1859 the General Assembly made the term two years (560 L. 105).  In 1936 it was increased to four years, as at present (116 O.L. pt ii 184).