Scope of the Treasurer's Office

Treasurer's Mission Statement

Adopted January 1, 2022

To conservatively protect the management of public funds that have been entrusted to our care, to serve the taxpayers and our business partners with respect and professionalism, and to provide fiscally conservative debt management guidance to Lewis County and its junior taxing districts. To be the locally trusted source for the management of financial resources while protecting tax payers’ and local government taxing districts fiduciary resources.

The County Treasurer holds a key position of public trust in the financial affairs of local government. Acting as the "bank" for the county, school districts, fire districts, water districts and other units of local government, the treasurer's office receipts, disburses, invests and accounts for the funds of each of these entities. In addition, the treasurer is charged with the collection of various taxes that benefit a wide range of governmental units. As the depository for all funds and fees collected by other county offices as well as those collected by the various districts, are forwarded to the treasurer for custody.

Over 60% of the county treasurer’s activities are directed to the taxing districts and cities and the remaining 40% to the county government.

Property taxes are a major source of revenue to local governments. Property taxes are billed by the county treasurer based on the assessment roll from the assessor. The county treasurer also bills and collects special assessments authorized by the voters to fund improvements or to provide a specific service to property owners within a localized district. State statutes require the treasurer to commence foreclosure action when those taxes are delinquent after a period of time.

The county treasurer acts as an agent for the Washington State Department of Revenue to administer and collect the real estate excise tax on the conveyance of real property.

The Treasurer invests local government funds not required for immediate expenditure. These investments are authorized by the county finance committee which consists of the county treasurer, the county auditor and the chair of the county legislative authority.

The duties of the county treasurer are many and varied, each requiring the efficient and reliable handling of public funds. With responsibilities extending beyond the scope of county operations, the county treasurer plays a key fiduciary role in the operation of local government.

• Collection, distribution and reporting of revenues, including property taxes and special assessments
• Banking contracts and relationships
• Warrant redemption and cash flow management
• Investment management
• Issuing and managing debt service
• Processing Property Transfers (Real Estate Excise Tax Affidavits)
• Issuing Mobile Home Movement Permits

• The Government of Lewis County -- including all departments and divisions
• 18 Fire Districts
• 13 School Districts
• 1 Port District
• 1 Hospital District
• 1 Health District
• 1 Solid Waste Disposal District
• 10 Cemetery Districts
• 3 Flood Control Districts
• 2 Dike & Drainage Districts
• 2 Airports
• 6 Water/Sewer Districts
• 1 Flood Control Zone
• 2 Road Improvement Districts
• 2 Local Improvement Districts