1803 - PRESENT

An act of the Northwest Territory in 1792 established the office of county treasurer. The county treasurer's office was continued by the State of Ohio although no provision for the office was made in the 1802 Constitution. The office of county treasurer was created by the legislative act of 1803. On April 1, 1803, Franklin County was established and named for Benjamin Franklin the statesman and signer of the “Declaration of Independence.”

The first Franklin County Treasurer, Jacob Grubb, was one of the original settlers of Franklin County. Grubb was appointed by the A ssociate Judges to the position in 1803 and by the County Commissioner in 1804. The County Commissioners re-appointed him every year after until 1827.

On January 24, 1827 the Ohio Legislature passed an act making the County Treasurer’s Office an elected office. The public elected the Treasurer every 2 years until 1836 when the term was extended to its present day length of 4 years.

Originally the responsibilities of collecting taxes were shared. Shortly after the organization of the county in 1803, tax collecting duties were divided between Township Collectors and a County Collector. The County Collector was different than the County Treasurer.

Township Collectors collected chattel taxes and the County Collector was responsible for collecting land taxes. From about 1806-1820 the state was divided into four taxing districts. A “Collector on Non-Resident Land Tax” was appointed for each district. At this time the County Collector began collecting both chattel taxes and “tax upon resident lands.”

Starting around 1820 until 1827, the County Collector was responsible for collecting all taxes for the county and any taxes due to the state. After legislation was passed in 1827, it became the duty of the County Treasurer to collect all taxes and the County Collector position was abolished.

The duties of the County Treasurer have changed very little since the office was first established although collection methods and the number of taxes and fees collected have certainly changed. The County Treasurer is the guardian of the taxpayers’ money and is responsible for the proper handling and accurate accounting of its funds. Additionally, the treasurer makes a daily statement to the County Auditor showing the amount of taxes received and credited to various funds, the total amounts paid out and the balance in the treasury. The County Treasurer is also responsible for managing the county’s investment portfolio that today can easily exceed $1 billion during peak tax collection periods.

Acknowledgements:

“Franklin County at the Beginning of the 20th Century.”
“Inventory of the County Archives of Ohio.”
“History of Franklin and Pickaway County.”
“History of Franklin County.”

Franklin County Treasurer’s 1803 – Present

Historical information researched and composed by Michele Colliver, Office of the Franklin County Treasurer.