Treasurer Department

MISSION STATEMENT:
"I, Judy Harland, do solemnly swear that I will support the Constitution of the United States and the Constitution of the state of Iowa and that I will faithfully and impartially to the best of my ability discharge the duties of the office of Buchanan County treasurer as now or hereafter required by law."

Duties of the Treasurer:
The Treasurer, being a curator for Buchanan County, is responsible for the receipt, management, disbursement, financial reporting, bonds and investment of all monies paid to the County and serves as agent for the State of Iowa Department of Transportation and Iowa Department of Revenue and Finance.

The Treasurer compiles composite reports from individual record books to general ledgers: reviews and reconciles receipts, bills, and cash received to assure accuracy of figures to prevent discrepancies and financial loss. In addition, the Treasurer categorizes, indexes, files and deposits materials, forms and monies received to assure public funds are administered properly.

The Treasurer is responsible for the proper receipt, accounting and disbursement of county funds within proper policies established by the State of Iowa, Buchanan County Board of Supervisors and corporate and unincorporated taxing entities for adequate financial control.

Financial Management:
· Investment of Revenues
· Keep accurate record of monies received and disbursed
· Check supporting data for all check and cash receipts from all county monies
· Submit accurate financial records for annual audit
· Prepare monthly reports
· Prepare reports throughout the year for the Buchanan County Board of Supervisors and State Auditor 
· Update Investment Report annually if law changes
· ACH transfers of monthly tax payments
· Send monthly monies to the Iowa Department of Transportation
· Apportion taxes to various entities
· Collect miscellaneous revenues from all county offices and departments

Real Estate Division:
· To collect taxes certified for all real estate, mobile homes, special assessments, utilities
· Process Iowa Property Tax Credit Claims for senior citizens or disabled persons
· Pursue collection of tax liens by ordinary lawsuit or by proceeding to the taking of the tax sale deed
· Prepare for publishing a newspaper notice of tax sale.  The delinquent tax list is published in one of the three official newspapers and awarded by lowest bid for publishing -- These newspapers are the Bulletin-Journal, Citizen Herald, and the Winthrop News.
· Conduct annual and adjourned tax sales.
· Send notice of delinquent taxes to taxpayers with outstanding taxes as of February 1.
· Send notice of annual tax sale no later than May 1
· Process tax sale redemptions

Motor Vehicle Division:
· License, title and collect one time registration fee for transfer on all motor vehicles in Buchanan County
· Issue duplicate, salvage, in lieu and in transit titles
· Record and release security interests
· Issue junking certificates for vehicles that are dismantled or no longer operable
· Prepare reports for the Iowa Department of Transportation
· Process refund claim forms
· Issue special license plates
· Work with Department of Transportation Investigators

Collection of Property Taxes:
It is the Treasurer’s duty to collect all taxes, certified by the County Auditor, which includes real estate, mobile homes, special assessments, buildings on leased land, equipment assessed as real estate, utilities and grain handlers . The County Auditor delivers tax lists of the various districts to the Treasurer at the beginning of each fiscal year. Taxes are segregated in taxing districts, and the amounts collected are apportioned to the various funds; State, Area Schools, Ag Extension, Assessor/Appraiser, County, School, corporate entities and townships.

Property Tax Payments:
Property taxes may be paid in two installments. The first half is due September 1 and becomes delinquent October 1; the second half is due March 1 and becomes delinquent April 1.
Delinquent interest accrues at the rate of 1.5% per month, rounded to the nearest dollar with a minimum of a dollar.

Payments may be mailed to the Buchanan County Treasurer, PO Box 319, Independence IA 50644. A secured drop box available for payments is located in the parking lot near the southeast corner of the courthouse. It may be used during and after office hours. MasterCard, VISA, and Discover credit card payments are accepted for taxes and motor vehicle transactions.  There is a non-refundable service charge added to the cost of these transacations. 

Payments for redemption from tax sale must be paid by guaranteed funds. The rate of interest required by Iowa law to be paid in a redemption is 2% per month.

Notice of Delinquent Taxes:
The law requires that a notice be sent to property owners who have outstanding taxes as of February 1. The notification explains that under Iowa law, it is important for property owners to pay taxes and special assessments when they are due in order to avoid the tax sale.
Iowa law also requires that a notice of the annual tax sale shall be mailed not later than May 1 to the person in whose name the parcel subject to sale is taxed. In compliance with this law, a Delinquent Tax Statement and Tax Sale Notice is mailed in April to provide proper notice of the pending tax sale.

Delinquent taxes as of May 1 are assessed a publication fee and must be advertised for sale at the annual tax sale in June.  The delinquent tax list is published in one of the three official newspapers and awarded by lowest bid for publishing -- These newspapers are the Bulletin-Journal, Citizen Herald, and the Winthrop News. 

Tax Sale:
The Annual Tax Sale is held the third Monday in June at 8:30 a.m. with an adjourned sale scheduled for the third Monday for every other subsequent month. Any delinquency must be offered for sale at the Regular or Public Bidder Tax Sale.

Delinquent tax and/or special assessments advertised twice and remaining unsold for want of bidders, must be offered for sale at the annual Public Bidder Sale. Buchanan County is required by Iowa law to purchase the delinquencies if there is no private sector bidder. Further, once a Certificate of Purchase at Tax Sale has been issued to the County, the Treasurer has the authority to bring an ordinary suit at law for the collection of taxes.