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What is the role of the County Treasurer regarding tax lists at the beginning of each year?

  1. To create new tax lists for distribution.

  2. To return the existing tax lists to the County Auditor.

  3. To collect taxes owed from property owners.

  4. To file delinquent taxes with the District Court.

The correct answer is: To return the existing tax lists to the County Auditor.

The role of the County Treasurer at the beginning of each year includes the responsibility of returning the existing tax lists to the County Auditor. This process is integral to ensuring that all property tax records are accurate and up to date for the upcoming tax collection period. The County Auditor typically oversees the assessment of property values and the calculation of taxes owed, so the Treasurer's return of these lists supports the Auditor's ongoing management of tax records and collections. Creating new tax lists for distribution falls under the purview of the County Auditor, not the Treasurer. While the Treasurer is indeed responsible for the collection of taxes owed from property owners, this occurs after the tax lists have been finalized and is not their primary role at the beginning of the year. Filing delinquent taxes with the District Court is a procedural step that may happen later in the tax collection process, indicating that a property has not been adequately taxed, rather than being part of the initial responsibilities at the start of the year.