Which party is primarily responsible for collecting real estate taxes at the county level?

The county treasurer is primarily responsible for collecting real estate taxes at the county level. This role involves managing the revenue generated from property taxes, ensuring that the funds are collected in a timely manner and properly accounted for. The treasurer's office oversees the payment and distribution of these funds to various local services, such as schools, roads, and public safety.

In contrast, the county assessor is responsible for determining property values for the purpose of taxation but does not collect the taxes. The tax collector, while also involved in the tax collection process, typically operates under the authority of the county treasurer. The county clerk's duties primarily deal with maintaining public records and documents, which can include handling records related to properties but do not directly entail the collection of taxes. Understanding the specific functions of these roles helps clarify why the county treasurer holds responsibility for tax collection.