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 duties. 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. These include such classes as circuit court trust, veterans' trust, special drainage districts and county/road improvement projects. 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 tax sale on behalf of the State Treasury. 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.