The municipal treasurer manages all funds for the municipality, keeping records and issuing receipts. The collector handles non-tax revenue, such as licenses and user fees, and ensures the transfer of these funds to the treasurer.
The township tax collectors are most active in Peoria and Sangamon counties.
In Peoria County, township collectors collect the majority of taxes each year
before September 1. In Sangamon County township tax collectors collect about
80 percent of tax payments.
Assessor
The assessor is responsible for mass appraisal, a process that requires the
assessor to perform three fundamental yet vital duties:
Discovering, listing, and valuing all new construction within the
jurisdiction
Ensuring that existing property is valued at the appropriate statutory level
of market value
Determining that similar property is valued in a uniform manner
Highway Commissioner
The township highway commissioner is responsible for the construction and
maintenance of all roads and bridges in the road district. Those townships
having fewer than four miles of township roads do not elect a highway
commissioner. In those cases, the town board carries out the duties of the
highway commissioner. However, there are fewer than fifty townships in
Illinois that have no elected highway commissioner.
Clerks are required to attend meetings of the township board of trustees and keep
accurate records, including minutes, of all board meetings and executive sessions.
They must witness the bid openings for both the township and road district.
Supervisor
The supervisor is the chairperson of the township board of trustees, manager
of the general assistance program, and treasurer of all town funds plus the road
and bridge fund.
One of the most important functions of a supervisor is preparing for and
running township meetings.
Trustees
Trustees adopt the annual township budget and appropriation ordinance, the
general assistance budget, and the road district budget. Trustees also are
responsible for approving all township expenses and auditing bills submitted
for payment by the highway commissioner.
Municipality
Officers and Employees
Police chief
Superintendent of streets
City engineer
City attorney or corporate counsel
Building inspector or code enforcement officer
Purchasing officer
Finance officer
Health officer
Collector
The collector receives municipal revenue from sources other than taxes (e.g.,
licenses and user fees) and pays it over to the treasurer. It is also the
responsibility of the collector to keep the special assessment warrant books,
publish delinquent special assessments, and send notices of such delinquencies
to the county collector.
Comptroller
The comptroller exercises supervision over all officers responsible for the collection
or disbursement of municipal revenue, and compiles and reports all information
needed for the preparation of the appropriation ordinance of the budget if she or he
has been designated budget officer. The city council or board may confer upon the
comptroller any other powers and duties it deems necessary.
Treasurer
The municipal treasurer is the custodian of all funds belonging to the
municipality. She or he keeps records of activities and books, issues receipts for
money received and file copies with the clerk, and pays out money only on
warrants or bonds signed by the mayor or president and clerk. The treasurer
keeps separate accounts for those taxes levied for a specific purpose, bond
funds, and special assessment funds.
Clerk
The municipal clerk keeps the corporate seal and all papers belonging to the
municipality. She or he attends all meeting of the council or board and keeps a
full record of proceedings in the minutes.
Manager
Under the managerial form of government, the manager is the chief
administrative officer of the municipality and is responsible for the efficient
administration of all city departments. The manager is given by statute the
authority and duty to enforce the laws and ordinances within the municipality.
Mayor or President
The mayor is the chief executive officer of the city; the village president is the
chief executive officer of the village. The mayor or president performs all
duties prescribed by law, and is required to see that the laws and ordinances are
faithfully executed. The village president has the same general powers and
duties as the mayor except where the Illinois Municipal Code specifically
provides otherwise.
City Council or Village Board of Trustees
All municipal powers not specifically given to some other office or board are
delegated to the council or board. According to the Illinois Municipal Code, the
powers granted under it are to be exercised, in most cases, by the “corporate
authorities.” In cities, the corporate authorities are the mayor and aldermen. In
villages, the corporate authorities are the president and board of trustees, who
exercise the same powers and perform the same duties as the city council.
County
County Boards and Commissions
The county board is both the legislative and executive branch of county
government. As a legislative body, the board enacts ordinances and resolutions
that can apply either to the county as a region—including the cities within it—
or specifically to the unincorporated area of the county. As an executive body,
the board administers the activities of county departments and offices, except
those headed by the other elected county officials.
Regional Superintendent of Schools
The regional superintendent of schools exercises supervision and control over
all school districts within the county.
The regional superintendent works in cooperation with the Illinois State Board of
Education and local districts in the region to initiate, refine, and fulfill both local and
statewide directives. The regional superintendent ensures that students receive the
best possible education in order to meet the challenges of tomorrow.
County Engineer
The county engineer is the caretaker of the county’s network of roads. The
engineer has the ultimate responsibility for the construction, maintenance,
repair, widening, and resurfacing of all roads and bridges on the county
highway system.
County Auditor
The county auditor is the general accountant of the county. The auditor is the
watchdog over all county funds and maintains the official records of all
receipts, disbursements, and fund balances.
Coroner
The Office of the Coroner is the oldest administrative office of government.
The coroner is responsible for the investigation and certification of the cause
and manner of death in cases of violence or questionable circumstances.
County Clerk
The county clerk is the keeper of all county records. Responsibilities of the
county clerk’s office range from administering elections to conducting a great
deal of the state’s taxation duties. The complexity of the recording process,
along with the volume of work and many different types of instruments
required to be filed in the clerk’s office, place many demands on the clerk.
Clerk of the Circuit Court
The clerk of the circuit court is the official record keeper for the courts.
The primary duty of the circuit clerk is to assist the circuit court judge in the
execution of his or her judicial duties by preparing and maintaining court
records, collecting fees and fines, and processing paperwork. The circuit clerk
issues citations, notices, and summons for service to the sheriff and subpoenas
all witnesses in trials of all matters. The clerk must be present at all court sessions
and keep complete records of the proceedings and determinations of that court.
County Recorder
The county recorder is the official manager of land records for the county. The
recorder is responsible for recording, archiving, and retrieving all documents
submitted by the public to be recorded, the most prominent being mortgages,
deeds, and liens.
Supervisor of Assessments
The supervisor of assessments is the county appraiser. The supervisor of
assessments is responsible for assessing the value of all real property within the
jurisdiction for the purpose of real estate taxation.
States Attourney
The state’s attorney is the chief prosecuting officer of the county.
County Treasurer
The county treasurer serves as the county’s banker, responsible for the
safekeeping and prudent investing of public funds.
