Assigned to GOV AS
PASSED BY COMMITTEE
Assigned to GOV AS
PASSED BY COMMITTEE
ARIZONA STATE SENATE
Fifty-Third Legislature, Second Regular Session
AMENDED
county treasurer; electronic records; liens
Purpose
Allows county treasurers to utilize electronic books and issue electronic receipts for transactions.
Background
A county treasurer (treasurer) is the custodian of public monies keeping all county funds in their possession until they are distributed according to law. Specifically, a treasurer is required to keep an account of the receipt and expenditure of such money in books provided for that purpose (A.R.S. § 11-493). The books are to be kept so that the amount received and paid out for separate funds or appropriations are shown in distinct accounts. The whole receipts and expenditures also must be shown in one general account.
The treasurer must issue a receipt for all monies received, except for tax payments made by check. The receipts must be in a standard format, numbered consecutively, issued in their serial order and signed or validated. The treasurer must deliver copies of the receipt to the person paying the money in addition to the clerk of the board and county school superintendent, if applicable (A.R.S. § 11-494).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Permits the treasurer to use electronic books, rather than printed books, to account for the receipt and expenditure of money.
2. Specifies the treasurer must issue either an electronic or hard copy receipt for all monies received and deliver the receipt as outlined.
3. Allows a designee of the clerk of the board to receive an electronic or hard copy receipt.
4. Makes technical and conforming changes.
5. Becomes effective on the general effective date.
Amendments Adopted by Committee
· Retains the requirement that tax lien notifications are sent by certified mail.
Prepared by Senate Research
February 9, 2018
JO/lat