A Little Bit of History
Maricopa County was created February 14, 1871. The offices of Tax Collector and County Treasurer were provided for at this time. The Sheriff was ex officio Tax Collector
and ex officio Assessor.
In 1885 the legislature provided that the Treasurer of Maricopa County should become ex officio
tax collector, effective January 1, 1887.
But in 1887 the Board of Supervisors was empowered to disunite or consolidate the office of
Sheriff and Tax Collector, Sheriff and Assessor, Sheriff, Assessor, and Tax Collector, Treasurer
and Tax Collector or Assessor and Tax Collector. So on July 20, 1888, the Board of Supervisors,
by ordinance, created and adopted the independent Office of Assessor for Maricopa County and made
the Assessor ex officio Tax Collector. Then on January 1, 1891, the Treasurer, became ex officio
Tax Collector and has remained so to the present.
The Treasurer, elected to a four-year term, is the ex-officio tax collector and the treasurer of
all school and special districts within the county. He collects all real and personal property taxes
for the state, county and incorporated cities and towns, school and special districts, and he
distributes them to the various jurisdictions. The department may act as registrar, paying and
transfer agent for bond issues of the county, school and special districts. The department receives
all revenues, handles credit accounts, pays school and county warrants and invests county and school
funds under the direction of the Board of Supervisors acting as the Board of Deposits.
See also... Maricopa County Treasurers -
1871 to Present