The trustee is elected to a four-year term of office in the August general election in the same year that the governor is elected. The trustee serves three primary functions:
Collecting all county property taxes
Keeping a fair regular account of all money received
Investing temporarily idle county funds. In addition, the trustee disburses sales tax revenues and may collect municipal property taxes and other state and local taxes.
The trustee generally acts as treasurer for the county, receiving and paying out funds. The trustee must keep a detailed account of these transactions. The trustee receives funds for the county from various sources, including the fees of the county fee officials. The trustee has an important role in the disbursement of county funds.