Tonjua Spelman, Adams County Treasurer


Tonjua Spelman
8 – 5 Monday – Friday
(208) 253-4561 Option 6
Cell Phone
(208) 253-4368
Mailing Address
PO Box 47 Council, ID 83612
Physical Address
201 Industrial Ave. Council, ID 83612


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The mission of the Adams County Treasurer’s Office is to fulfill the responsibilities set for the by the State of Idaho by providing the highest level of courteous, efficient and accurate service to all citizens and government agencies. The Adams County Treasurer’s Office dedicates itself to going above and beyond by incorporating the latest technology while operating cost effectively to benefit Adams County.

Treasurer Duties

The county treasurer is also ex-officio tax collector and public administrator (31-2102). The county treasurer is elected every four years (34-620).


The responsibility of the county treasurer for the safekeeping of public moneys is governed by the Public Depository Law found in Title 57, Chapter 1, Idaho Code. Included in these sections is specific reference to the tax collector and public administrator. Chapter 1 covers the designation of public depositories and the reporting responsibilities of designated depositories. Under the Public Depository Law and other miscellaneous sections of Idaho Code, the inference is that the safekeeping of public moneys is the primary responsibility of the county treasurer, while section 57-127 empowers and authorizes the county treasurer to invest surplus or idle funds.

The county treasurer must deposit all moneys coming into the county into the treasury and disburse the same. The county treasurer must record and report all such receipts and disbursement according to law. All moneys going into the county treasury shall be documented by a certificate of the auditor (31-2103).

The county treasurer shall make a monthly settlement with the county auditor on the first Monday of each month showing all receipts, disbursements and care of the public revenue, together with the remaining balance.


The county treasurer/tax collector is responsible for the collection of taxes on real and personal property, taxes on harvested timber and the collection of special assessments for water districts, fire protection districts, local improvement districts and other entities as approved by the legislature and the commissioners.

The county tax collector is also responsible for the safekeeping and accounting for all revenue coming into the office in payment of taxes or special assessments and accounting for all uncollected taxes or assessments.

The county tax collector interacts extensively with mortgage service agencies, tax service agencies, individual taxpayers, the county assessor’s office, the county clerk’s office and, occasionally, the prosecuting attorney in order to administer the responsibilities of the office. The tax collector also interacts with the board of county commissioners in their roles as commissioners and as a board of equalization.

The county tax collector must mail a tax notice to every taxpayer or his agent or representative. The content of the notice is approved by the state tax commission in accordance with section 63-219, Idaho Code, and the deadlines for mailing the notices are contained in 63-902. The information required on the notice, including the different payment options, and the length of time receipts for taxes must be retained is also found in 63-902.

The tax collector must make a tax deed to the county for such real property on which the taxes have not been paid within three (3) years of the date of delinquency. The making of such tax deed involves due process of law and requires extensive technical application of the law on the part of the tax collector. Explicit under law is the notification of the taxpayer, affidavits of compliance, time constraints, publication requirements and hearings before the board of county commissioners (63-1005; 63-1006).


The treasurer receives from the coroner any funds and property found on dead bodies (31-2117). The funds or property may be claimed by legal representatives of the deceased or retained by the treasurer as ex officio public administrator (14-101). If the property is not claimed within thirty (30) days after receipt, the county treasurer, as public administrator, must sell the property at public auction and place the receipts of the sale, plus any funds found on the body, in the county treasury (31-2117). The ultimate disposition of these funds is covered by Sections 31-2118, and 15-3-914 of the Idaho Code.

Excess Tax Deed Funds

Idaho Code 31-808 was amended by 2016 Senate Bill 1347a to permit the County, after payment of party of interest claims, to transfer excess proceeds resulting from the sale of a tax-deeded property to the State Treasurer to be claimed and distributed as unclaimed property. The County will no longer hold any excess funds from a tax deed sale.

201 Industrial Ave. Council, Idaho 83612
(208) 253-4561
(208) 253-4227
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