All revenues received by County Government from ad valorem taxes and other sources are deposited with the County Treasurer. The County Treasurer, collects ad valorem taxes for the County and its political subdivisions. The County Treasurer is authorized to issue delinquent personal property tax warrants and to impose tax liens on real property for delinquent taxes.

To account for County revenues and expenditures the County Treasurer is required to maintain an accurate record of all the monies received and disbursed. The State Auditor and Inspector's Office prescribes all the forms used by the County Treasurer, and at lease twice a year inspects the County Treasurer's accounts.