Mary Lou Phillips
Oceana County Treasurer
The office of County Treasurer was established by the Michigan state constitution (article VII, section 4). The four-year term of office is filled by partisan election. The duties and powers of the county treasurer are provided by state law and by authorization of the county board of commissioners. The two main roles of the treasurer are as the custodian of all county funds and the collector of taxes. Additionally, the treasurer fulfills many other duties.
The county receives money from several sources. The principal source of revenue is an ad valorem property tax. Other income is received from state and federal grants, interest income and various service and license fees. Many of the county’s departments collect money in the course of their business. This money is periodically transmitted to the treasurer. Besides revenue items, the treasurer is responsible for large amounts of money in various trust and agency funds. These include such classes as circuit court trust, veterans’ trust, special drainage districts and county road improvements projects.
The office is responsible for accounting of all revenue, investments, securities and monies in financial institutions; sale of dog licenses; reconveyance of property; certification of deeds and plat maps and other documents pertaining to tax histories and litigations; and is also in charge of the annual tax sale.
The county treasurer, by virtue of the office or by action of the Board of Commissioners is a Member or Treasurer of the County Elections Commission, Apportionment Committees, County Plat Board, and County Tax Allocation Boards. Some also serve on Building Authorities, Library Commissions, Local Development Companies, Economic Development Corporations, and are appointed Administrative Agents for Tax Administration Funds.
The functions of this office are dictated by state statutes, under the guidance of the Bureau of Local Government Services Audit Division and the State Treasury Department.