constitutional officer of the county. This office is primarily responsible for collecting taxes.

In the case of delinquent taxes, the treasurer may order the sale of real property to pay delinquent taxes.

The treasurer also receives distributions of local income and other taxes that are collected by the state.

The treasurer is responsible for the collection of some taxes imposed by state law on behalf of the state and also has custodial and investment responsibility for all taxes and other revenues collected by county government.

Together with the Auditor, the treasurer insures the proper distribution of funds.