To collect lodging and delinquent real property taxes and manage County funds within relevant laws, regulations, policies and community standards.
Elected to a four-year term, the County Treasurer serves as the custodian of all County funds, and as such is responsible for receipting, recording and investing all money deposited with the County. The County's General tax revenue (e.g. property tax and trailer tax) and general intergovernmental revenue (e.g. the County's share of the state sales tax - also called State Revenue Sharing) are reported as part of the Treasurer's Office's revenues.
With respect to tax dollars, the Treasurer collects delinquent real property taxes and, following a court order, conducts the sale of properties which are more than 24 months delinquent. The County Treasurer also serves as the agent of the delinquent tax revolving fund, through which the County is able to forward to local units the amount of delinquent taxes due and owing on real property while it pursues payment of the taxes - along with accrued interest and a four percent administrative fee - from the debtor. The Delinquent Tax Revolving Fund program minimizes the impact of delinquent tax payments on local units of government, allowing for consistency with respect to revenues.
Lodging Excise Tax
The Board of Commissioners has also appointed the County Treasurer as administrator of the Lodging Excise Tax. Accounted for in a special revenue fund and therefore not reported here, the "Hotel/Motel Tax" (as it is commonly called) is an assessment on hotel and motel room charges within the County, and the revenues are used 1) to promote Kent County as a tourism and business destination, and 2) to maintain, acquire or construct certain public convention and entertainment facilities. In addition, the office manages a Local Government Investment Pool, providing local governments a safe, liquid investment opportunity; and distributes state aid to schools, townships, cities and villages.