Legislation
SECTION 251
Powers and duties
Alternative County Government (ACG) CHAPTER 11-B, ARTICLE 6
§ 251. Powers and duties. The director of finance, or county
treasurer, as the case may be, subject to the powers and authority of
the board of supervisors and of the county executive, shall:
1. Be the chief fiscal officer of the county.
2. Have charge of the administration of all the financial affairs of
the county, except as otherwise provided in this chapter.
3. Receive and have custody of all public funds belonging to or
handled by the county.
4. Collect all taxes, assessments, license fees and other revenues of
the county for whose collection the county is responsible, except those
payable by law to the county clerk or sheriff.
5. Deposit all funds coming into his hands in such depositories as may
be designated by resolution of the board of supervisors, or if no such
resolution be adopted then as designated by the county executive,
subject to the requirements of law as to depositories and depositories'
undertakings.
6. Have supervision over and be responsible for the disbursement of
all county funds.
7. Require reports of receipts and disbursements from all spending
agencies of the county to be made daily, or at such intervals as may be
required by county act.
8. Submit to the board of supervisors annually on or before the first
day of February a complete financial statement containing a general
balance sheet for the county, and at such other times as may be required
by county act.
9. Have charge of the administration of the function of assessment of
real property for taxation, in the event such function shall be
transferred from units of local government to the county, unless
otherwise delegated by local law.
10. Perform all the duties required by any law to be performed by the
county treasurer, unless such duties shall have been assigned to some
other county department or officer.
11. Have the custody, investment and management of any sinking funds
provided for the payment or redemption of county debts.
12. Perform such additional and related duties as the board of
supervisors shall require by county act.
treasurer, as the case may be, subject to the powers and authority of
the board of supervisors and of the county executive, shall:
1. Be the chief fiscal officer of the county.
2. Have charge of the administration of all the financial affairs of
the county, except as otherwise provided in this chapter.
3. Receive and have custody of all public funds belonging to or
handled by the county.
4. Collect all taxes, assessments, license fees and other revenues of
the county for whose collection the county is responsible, except those
payable by law to the county clerk or sheriff.
5. Deposit all funds coming into his hands in such depositories as may
be designated by resolution of the board of supervisors, or if no such
resolution be adopted then as designated by the county executive,
subject to the requirements of law as to depositories and depositories'
undertakings.
6. Have supervision over and be responsible for the disbursement of
all county funds.
7. Require reports of receipts and disbursements from all spending
agencies of the county to be made daily, or at such intervals as may be
required by county act.
8. Submit to the board of supervisors annually on or before the first
day of February a complete financial statement containing a general
balance sheet for the county, and at such other times as may be required
by county act.
9. Have charge of the administration of the function of assessment of
real property for taxation, in the event such function shall be
transferred from units of local government to the county, unless
otherwise delegated by local law.
10. Perform all the duties required by any law to be performed by the
county treasurer, unless such duties shall have been assigned to some
other county department or officer.
11. Have the custody, investment and management of any sinking funds
provided for the payment or redemption of county debts.
12. Perform such additional and related duties as the board of
supervisors shall require by county act.