17-74 - County Treasurer
Title 17 > 17-74
Sections (10)
General Provisions
17-74-101 - Definitions.
Enacted by Chapter 13, 2025 Special Session 1
17-74-102 - Reassignment of certain assessor duties to treasurer.
A county legislative body may by ordinance reassign to the county treasurer the duties of the county assessor under Sections 41-1a-1320 , 59-2-407 , 59-2-1302 , 59-2-1303 , and 59-2-1305 .
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-74-103 - Seal of county treasurer.
(1) The county treasurer of each county shall have an official seal to be provided by the county legislative body with which the county treasurer shall authenticate official acts and records.
(2) The seal described in Subsection (1) shall have inscribed thereon: the words “County Treasurer — Official Seal”; andthe name of the county in which the treasurer holds office.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Qualifications
17-74-201 - Qualifications.
Enacted by Chapter 13, 2025 Special Session 1
Powers and Duties Generally
17-74-301 - General duties.
The county treasurer shall:
(1) receive all money belonging to the county and all other money by law directed to be paid to the treasurer, including proceeds of bonds, notes, or other evidences of indebtedness issued under Title 11, Chapter 14, Local Government Bonding Act;
(2) deposit and invest all money received under Title 51, Chapter 7, State Money Management Act;
(3) keep a record of the receipts and expenditures of all such money;
(4) disburse county money:on a county warrant issued by the county auditor; orsubject to Section 17-69-307, by a county check or other payment mechanism as may be adopted in accordance with Chapter 63, Fiscal Procedures and Processes;
(5) perform the duties assigned to the treasurer under Title 59, Chapter 2, Part 13, Collection of Taxes;
(6) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have been reassigned to the treasurer in an ordinance adopted under Section 17-74-102;
(7) provide the notice required under Section 10-11-4 or 17B-1-902; and
(8) perform other duties that are required by law or ordinance.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-74-302 - Payment of warrants in order presented — Nonpayment and interest.
(1) The county treasurer shall pay all warrants in the order presented and as funds are available.
(2) Except as provided in Subsection (4), the county treasurer shall execute payment for a warrant when: a warrant is presented for payment; andthere is sufficient money in the county treasury to cover the payment.
(3) Upon receiving the notice from the county auditor under Section 17-69-307 and if there is adequate money in the treasury, the treasurer shall, by check or other payment mechanism, make any payment not already paid by warrant.
(4) Notwithstanding Subsections (1) and (2), the treasurer has no obligation to pay any warrant or to issue any check or other payment instrument before receiving the certified list under Section 17-70-302.
(5) Before providing certain funding to a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act, a treasurer shall consult with the community reinvestment agency as described in Section 17C-1-409.
(6) When a warrant is presented to the county treasurer for payment and is not paid due to a lack of sufficient county funds, the warrant shall bear interest at the rate of 5% per annum until paid.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Duties To Other County Officers
17-74-401 - Reports to county executive or legislative body.
(1) Each county treasurer shall make a detailed report whenever required so to do by the county executive or by the legislative body of: all money received by the treasurer;all disbursements of money received by the treasurer; andall other proceedings in the county treasurer’s office so that the receipts into the treasury and the amount of disbursements shall clearly and distinctly appear.
(2) A report described in Subsection (1) may be made at a regular or special meeting of the legislative body.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-74-402 - Monthly reconciliation with county auditor — Assistance to county auditor in making reports.
(1) The county treasurer shall reconcile with the county auditor by the last day of each month for the preceding month.
(2) The county treasurer shall assist the county auditor to fulfill the reporting obligations described in Section 17-69-306.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-74-403 - Examination of records open to other county officers, officials.
The books, accounts, and vouchers of the county treasurer are at all times subject to the inspection and examination of:
(1) the county executive and county legislative body;
(2) the county attorney and the district attorney;
(3) the county auditor; and
(4) a grand jury.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Specific Deposit Responsibilities
17-74-501 - Deposit of certain funds.
(1) The county treasurer shall deposit:100% of the rollback tax funds into an account or fund of the county set aside for preserving or restoring open land and agricultural land, as described in Section 17-81-501;funds received from the county surveyor into the Public Land Corner Preservation Fund, as described in Section 17-63-710; andfunds received under Section 17-66-303.
(2) The list of required deposits in this section is nonexhaustive.
Enacted by Chapter 13, 2025 Special Session 1