• Treasury
• Tax Collections
• Office of Revenue Collections

Treasurer-Tax Collector - Nicholas F. Valencia

Nicholas F. Valencia was elected Sutter County Treasurer-Tax Collector on June 7, 2022, and took office on June 18, 2022. Nicholas began his public service career with the State of California, working at the California Infrastructure and Economic Development Bank (IBank), California Department of Toxic Substances Control (DTSC), and the California State Auditor. Prior to being elected to the Office of the Treasurer-Tax Collector, Nicholas also briefly worked at the Sutter County Auditor-Controller. 

Nicholas received his Bachelor of Science Degree in Business Administration, with a concentration in Accountancy, from the California State University, Sacramento.

The Treasurer-Tax Collector directs the Treasury, Tax Collection, and Office of Revenue Collection with a combined staff of eight employees.

As Treasurer, Nicholas is directly responsible for the custody and investment of over $400 million of pooled county funds, which includes funds of the county, school districts, and special districts. The investment of the funds, not immediately needed for operations, are invested in accordance with Government Code §53601 et seq. stressing safety and liquidity before yield.

As Tax Collector, Nicholas is responsible for the administration of property tax collections as mandated by the California Revenue and Taxation Code §2602. The tax collection office mails out more than 39,000 tax bills each year and processes the collection of over $120 million in tax payments.

As Treasurer-Tax Collector, Nicholas oversees the Office of Revenue Collection (ORC), which acts as the county's collection agency. The ORC attempts to collect delinquent debts owed to the county, along with court ordered Victim Restitution payments.

Assistant Treasurer-Tax Collector - Christina N. Hernandez

Christina N. Hernandez began her tenure with Sutter County working for the Treasurer-Tax Collector Office in December 2002. Over the 20 years with the Treasurer-Tax Collector’s Office, she was increasingly promoted to Treasurer-Tax Collector Deputy III, then to a Supervising Account Clerk, and shortly after to a Staff Analyst. Christina continued her education earning her Associate of Arts Degree with a concentration in Accounting and her Bachelor of Science Degree in Business Management. Christina became the Assistant Treasurer-Tax Collector in June 2016.

Christina Hernandez is a member of the California Association of County Treasurer-Tax Collectors (CACTTC), Government Finance Officers Association (GFOA), California Municipal Treasurers Association (CMTA), and the California Revenue Officers Association (CROA). She has lived in the Yuba-Sutter area for over 40 years with her husband and three children.

Disclaimer

The opinions expressed on this page are solely those of the individuals and should not be construed in any way to represent the opinions of the County of Sutter.