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Treasurer-Tax Collector Management Team

The Treasurer-Tax Collector's Office is accountable for three important County functions:
  • Treasury
  • Tax Collections
  • Office of Revenue Collections

Treasurer-Tax Collector - Steven L. Harrah, CPA


Treasurer-Tax Collector - Steven L. Harrah

Steven Harrah was appointed the Sutter County Treasurer and Tax Collector in June of 2009, taking office July 1, 2009, and was then elected into office in June of 2010. Steven Harrah began his service to the citizens of Sutter County August 12, 2008, working as an accountant in the Public Works department. Prior to entering the public sector, he worked as the Controller of a manufacturing corporation in Yuba City and prior to that he worked as a journeyman cement mason involved in heavy commercial construction from Chico to Sacramento.

Steven Harrah received his Bachelor of Science Degree in Business Administration, with an emphasis in Accounting, from the California State University, Chico in 1990 and became a Certified Public Accountant (CPA) in April of 2006.

In addition to serving the citizens of Sutter County as their Treasurer and Tax Collector Mr. Harrah is a member of the Sutter County Family Intervention Team Foundation, which works to provide private funding to the County’s Family Intervention Team program, as well as being a member of the Yuba City Rotary Club. Mr. Harrah is a member of the California Association of County Treasurers and Tax Collectors (CACTTC) and has served as the Mother Lode District’s Chair Person and is currently on the association’s Legislative Committee, Continuing Education Committee and Executive Committee.

The Treasurer and Tax Collector directs the Treasury, Tax Collection and Office of Revenue Collections with a combined staff of eight (8) employees and annual budget of $1.24 million.

As Treasurer Mr. Harrah is directly responsible for the custody and investment of over $250 million dollars 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, liquidity before yield.

As Tax Collector Mr. Harrah’s duty is administration of property tax collections as mandated by the California Revenue and Taxation Code §2602. The tax collection office mails out 39,000 tax bills each year and processes the collections of over $112 million in tax payments.

The Office of Revenue Collection (ORC) is the third division of the Treasurer and Tax Collector’s office. The ORC acts as the county’s collection agency attempting to collect delinquent debts owed to the county along with the collection of Probation fees, Court fees and Victim Restitution.

Assistant Treasurer-Tax Collector - Christina N. Hernandez


Christina N. Hernandez began her tenure with Sutter County working for the Treasurer-Tax Collector Office as a Deputy I in December of 2002. Over the 14 years with the Treasurer-Tax Collector’s Office she was increasingly promoted to a Deputy II/III, then to a Supervising Account Clerk and Staff Analyst. Christina continued her education earning her Associate of Arts Degree with a concentration in Accounting and her Bachelor of Science Degree in Management. Christina became the Assistant Treasurer-Tax Collector in June of 2016. Christina has lived in the Yuba-Sutter area for over 30 years with her husband and three children.



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.