The Treasurer is an elected official serving a four-year term of office. The office is established by the Oklahoma Constitution, and the duties and responsibilities are set by Oklahoma State law. The County Treasurer's primary function is to collect taxes certified by the County Assessor from the assessment valuations placed on real estate, personal property, and public utilities within Choctaw County.
After collection, the Treasurer disburses the moneys to the county, cities, towns, and schools according to budgets approved by the Choctaw County Excise Board. The County Treasurer is the official custodian of all funds for the County.
Tax collections are balanced on a daily, monthly, and year-to-date basis. All special assessments, such as cleaning, mowing, and demolition that are originally assessed by cities and towns in the County are certified to the County Treasurer for collection after they have become delinquent. They are placed as a lien on the real estate property account of the taxpayer.
The County Treasurer does NOT determine the amount of any tax. Taxable values are determined by the County Assessor and the County Equalization Board. Tax rates (sometimes referred to as "millage rates") are set by the Excise Board. Taxes are based upon budgets submitted by taxing jurisdictions, and include the amounts necessary to pay bonded indebtedness approved by a vote of the people.
The Treasurer's office also manages Choctaw County-owned property acquired at the annual sales of real estate for delinquent taxes. The Treasurer also may sell these pieces of property, upon approval of the Board of County Commissioners.