O.S. 68 1997 § 2913-2916
The tax statements are mailed in November or early December. If you do not receive your statements by mid-December, please contact our office immediately. Please verify that you have received all of your statements and that everything is correct. However; failure to receive a tax statement does not exempt any person who is subject to taxation from paying taxes. O.S.68 1997 ss 2915.
Taxes must be paid in full or half by December 31st. If you choose to pay half, you must pay the first half by December 31st, and the second half by March 31st. Statements that are $25 or less must be paid in full. If your taxes are not paid by December 31, penalty accrues at 1-1/2 percent per month until taxes are paid. Penalty on second half starts in April and accrues at 1-1/2 percent per month until taxes are paid in full. Some counties grant a 15-day grace period. In these counties penalty and interest accrue from the 16th of the month.
If you enclose a self-addressed, stamped envelope, a receipt will be mailed back to you. You may also print your receipt online by locating your tax item(s) and clicking on your name. Please allow 5-7 days for payments to be reflected online. If you need assistance with our website, please contact the County Treasurer's Office.
COUNTY TREASURER DUTIES
The County Treasurer serves as the chief financial officer for the county and administers all county monies. All the revenues received by the county from ad valorem taxes and other sources are deposited with the County Treasurer who makes deposits and maintains records of all deposits. Daily deposits are made into interest bearing accounts in banks designated by the Board of County Commissioners as county depositories. All monies received by the County Treasurer are recorded in the Treasurer's General Ledger and credited to the proper fund. A corresponding set of books is maintained by the County Clerk. All revenues are fully collateralized by government securities or are FDIC insured. Collections are balanced on a daily, monthly and year-to-date basis.
The County Treasurer also redeems county warrants, makes prudent investments of county money, issues receipts, and collects fees for various activities in that office.
By law, the County Treasurer exercises the power to collect ad valorem taxes for the county and its political subdivisions (such as schools, cities and towns, and special assessment districts). The County Treasurer works from the tax roll prepared by the County Assessor. The County Treasurer is also empowered to issue delinquent personal property tax warrants, to supervise the sale of a tax lien on real property for delinquent taxes, and to sell property for delinquent taxes. 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. After collection, revenues are disbursed by the
Treasurer. Funds are disbursed to Public Schools, Vo-Tech, municipalities within Ottawa County, and Ottawa County Government.
To account for county revenues and expenditures, the County Treasurer is required to maintain an accurate record of all the monies received and disbursed, and to prepare daily and monthly reports and quarterly financial statements for review by both state and county officials. The Office of the State Auditor and Inspector prescribes all the forms used by the County Treasurer, and at least twice a year inspects the County Treasurer’s accounts.
The County Treasurer may be custodian of school district funds when a board of education does not choose to appoint its own treasurer. In addition, the County Treasurer may serve as the treasurer for any incorporated city or town (with a population of 5,000 or less) within the county.
While the Treasurer's Office makes every effort to ensure accuracy, any error contained herein does not constitute a waiver of any tax amounts by or for the County.