ISAC New County Officers School January 15 2015 Ana Lair Henry County Treasurer Barb Vance Scott County Treasurer Operations Mgr 1 Office of the County Treasurer Elected every 4 years with ID: 425908
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Duties of the County Treasurer
ISAC New County Officers SchoolJanuary 15, 2015Ana Lair, Henry County TreasurerBarb Vance, Scott County Treasurer Operations Mgr.
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Office of the County Treasurer
Elected every 4 years, with:County RecordersCounty AttorneysCounty Supervisors (staggered)Areas of Focus:Treasury ManagementCash ManagementProperty Tax Billing/Collection/Disbursement
Tax SaleMotor Vehicle Title & RegistrationDriver Services
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Office of the County Treasurer
Like other elected county officials, Treasurers manage their offices autonomously.Office HoursOffice Policies
PersonnelBoard of Supervisors controls the bottom line of the budget.
Spending in individual line items may vary as long as the bottom line is not exceeded
Approve pay rates for employees (not deputies)
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Cash Management
Collect and account for all other county revenuesApportion to taxing authorities monthly
Remit to the StateHold in county funds until needed
Monitor expenditures by clearing Auditor’s checks
Track fund balances
Custody and Safekeeping of all county monies
Depository Resolution
Investment Policy
Semi Annual report to the Board of Supervisors
Internal Controls
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Property Tax
Prepare and mail statements for real estate and mobile home tax, drainage assessments, and special assessmentsCollect real estate and mobile home tax in semi-annual installments (September and March)Collect drainage assessments in annual or semi-annual installments (September and March)Collect special assessments in annual installments (September)
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Property Tax
Delinquent Notices –November 1st – To the owner of any parcel for which the September installment is delinquent as of November 1st
May 1st – To the owner of any parcel for which either installment is delinquent as of May 1st
(includes tax sale warning)
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Tax Sale
Annual Tax Sale – Third Monday in JuneAll unpaid real estate tax, mobile home tax, special assessments, and drainage assessments are published 1-3 weeks prior to the tax sale date.Tax sale purchasers must pay the entire amount due (tax, penalty, interest, and costs) for the designated undivided interest in the parcel.Interest then accrues to the tax sale purchaser.
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Tax Sale
If an item remains unsold after being advertised for the second year, it is considered a “Public Bidder” item and the county is required to take the tax sale certificate.Minimum of 2 years before a deed can be issued.After 1 year and 9 months from the tax sale date, the certificate holder can serve official notice to anyone with an interest in the parcel (owners, mortgage holders, etc.) that if the parcel is not redeemed within 90 days, a deed may be requested.9 months from tax sale for Public Bidder items
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Tax Sale
Treasurers act in a ministerial capacity only.Disputes between owners and certificate holders (or eventual deed holders) must be settled in court.To lessen legal exposure, treasurers should treat every customer and transaction exactly the same every time.Not all delinquent tax can be collected through tax sale:
Mobile Home Tax (when not purchased at tax sale)
Buildings on Leased Land
Grain Tax
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Online Payments
Online Property Tax and Motor Vehicle Registration Renewals can be paid online at:www.iowatreasurers.orgLaunched in 2002 for all 99 Iowa counties.
A 28E entity (Iowa County Treasurers E-Government Alliance) was formed in 2006.
88 participating counties
www.iowataxandtags.org
Launched in 2006.
Hosted and managed by Polk County
11 participating counties
FY 2013/2014 = over $1.2 billion in online collections statewide
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Motor Vehicle Administration
Established by Iowa Code as a County Treasurer function in 1922Revenue credited to county General Fund based on county issuance activity:4% of Registration Fees Collected$2.50 per Certificate of Title Issued$6.00 per Lien Filed$1.00 per each “Fee for New Registration” Collected
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Motor Vehicle Administration
The original purpose of Iowa vehicle registration was to identify ownership and create revenue for the Road Use Tax Fund (RUTF).The registration process now includes consumer protection elements:Mileage CertificationDamage History
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Motor Vehicle Administration
Vehicle registration privilege is now related to other State Government issues:Unpaid Child SupportUnpaid Department of Revenue DebtSales Tax
Income TaxUnpaid Clerk of Court Fees
Traffic Fines
Unpaid Court Costs
Unpaid Parking Tickets (some locations)
Federal Heavy Use Tax Payments (trucks)
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Driver Services
Established in 1994 as a County Treasurer function in 6 counties by 28E agreement between the counties and IDOTSubsequently expanded to 81 countiesIDOT maintains 18 state operated sitesEquipment related to DL issuance is provided by IDOT:
County provides office space and issuance/testing personnel
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Scanners
Supplies
Cameras
PrintersSlide15
Driver Services
Direct supervision is maintained by IDOT over DL issuanceCounty’s involvement is contingent upon satisfactory work review by IDOTRevenue to the county based on issuance activity:Counties issue approximately 350,000 licenses statewide annually.Each county receives $7.00 per card issuedRevenue is credited to the county General Fund
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Customer Service Focus
Continually evolving to provide improved serviceIowa Association of Counties provides many continuing education opportunities at conferences.Iowa State County Treasurer’s Association (ISCTA) created a certified Treasurer’s program.The President of ISCTA offers a seasoned Treasurer to mentor each new Treasurer.
Many Treasurer’s do not attend these training/educational opportunities due budget constraints.
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Questions ???