Treasurer / Tax Collector

The County Treasurer serves as ex officio Public Administrator and ex officio Tax Collector (§31-2001, I.C.).

Treasurer Duties

As Treasurer, this individual must (pursuant to §31-2101, I.C.):
  • Receive all moneys belonging to the county, and all other moneys by law directed to be paid to him, safely keep the same, and apply and pay them out, rendering account thereof as required by law
  • File and keep certificates of the auditor delivered to him when moneys are paid into the treasury
  • Keep an account of the receipt and expenditure of all such moneys, in books provided for the purpose; in which must be entered the amount, the time when, from whom, and on what account all moneys were received by him; the amount, time when, to whom, and on what account all disbursements were made by him
  • Keep books that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate distinct accounts, and the whole receipts and expenditures shown in one general or cash account
  • Enter no moneys received for the current year on his account with the county for the past fiscal year, until after his annual settlement for the past year has been made with the county auditor
  • Disburse the county moneys only on county warrants issued by the county auditor, based on orders of the board of commissioners or as otherwise provided by law.

Requirements

The Treasurer may receive no money into the county treasury unless accompanied by the certificate of the Auditor (§31-2103, I.C.) and must issue receipts for all money collected (§31-2104, I.C.). The books of the Treasurer are to be open to the County Commissioners, the Auditor, and the grand jury (§§31-2122 and 2123, I.C.).

Tax Collector Duties

The Treasurer, as ex officio Tax Collector is responsible for:
  • The County Tax Collector must mail a tax notice to every taxpayer or his agent or representative. The content of the notice is approved by the State Tax Commission (§63-219, I.C.) and the deadlines for mailing the notices are contained in §63-902, I.C. The information required on the notice, including the different payment options, and the length of time receipts for payment of taxes must be retained is also found in §63-902, I.C.
  • The County Treasurer/Tax Collector is responsible for duties spelled out in Title 63 of the Idaho Code.
  • The County Treasurer/Tax Collector is responsible for the collection of taxes on real and personal property, taxes on harvested timber and the collection of special assessments for water districts, fire protection districts, local improvement districts, translator districts and other entities as approved by the legislature and the commissioners
  • Special provisions are made for the collection of taxes on personal property and transient personal property (§63-904, I.C.). This covers the consequences of delinquency, taxes made on demand, issuance of warrants of distraint and the allowance of extensions or barring of extensions for payment

Additional Information

For further information refer to Idaho Association of Counties Resource Manual.