The County Treasurer: is custodian of all county funds. Files a semi-annual settlement with Board of Supervisors and reports all fees collected. Receipts are given of all monies collected and deposited, and records are kept of all the funds. Annually, on the third Monday of June the County Treasurer shall offer at public sale all parcels on which taxes are delinquent. Collects all taxes certified by the County Auditor and collects 1.5 percent interest per month on all delinquent taxes. The first installment becomes delinquent October 1st, and second April 1st of each year. Pays all county warrants drawn by County Auditor. Pays interest on drainage warrants not paid for lack of funds. Apportions monthly all taxes collected to the various schools, townships, town corporations, state and county funds. The County Treasurer, as agent for the state, collects use tax on motor vehicle transfers and also collects license fees on all motor vehicles and trailers. Issues license plates on all motor vehicles and trailers.
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