History

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The Office of the 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:

  • custodian of all county funds
  • 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 deposited with the treasurer, who is in a sense, the county’s banker. 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 improvement projects.

The office is responsible for accounting of all revenue coming to the county for:

  • investments of idle funds
  • securities and monies held in financial institutions
  • collection of delinquent property taxes
  • reconveyance of property
  • certification of deeds and plat maps
  • other documents pertaining to tax histories and litigation

This office also conducts the annual land sale.

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.

Research Resources

Past Treasurers

Treasurer Dates Served
Milo Winslow 1835 – 1838
Alvah Fuller 1839 – 1842
Lintsford B Coats 1843 – 1844
Osmond Smith 1845 – 1852
S. A. Morrison 1853 – 1854
David D. Davis 1855 – 1856
Duncan A. McMartin 1857 – 1866
Ira Chichester 1867 – 1876
Duncan A. McMartin 1877 – 1878
Martin Cook 1879 – 1880
John Eppink 1881 – 1884
Hein Lankheet 1885 – 1888
Edward Hawley 1889 – 1892
Wm. H. Goodman 1893 – 1896
E. D. Nash 1897 – 1900
Frank Andrews 1901 – 1904
Joseph Hall 1905 – 1908
John Sturgis 1909 – 1912
A. B. Congdon 1913 – 1916
Frank Fairfield 1917 – 1920
Wesley G. Fry 1921 – 1924
Vida Congdon Maskey 1925 – 1930
J. Roy Tanner 1931 – 1934
John F. Stockdale 1935 – 1948
James Boyce 1949 – 1974
Fredrick G. Edgerton 1974 – 1991
Patricia L. Birkholz 1992 – 1996
Fulton J. Sheen 1997 - 2002
Sally L. Brooks 2003 - present