taxes certified by the county assessor. After collection, the taxes are distributed by the treasurer according to the county budget. The treasure also serves as the official custodian of county funds. Warrants and vouchers for county departments are managed by the treasurer's office. Municipal government Within Oklahoma there are two types of municipal governments cities and towns. To be a city, a community must have a population of at least 1,000. Both are municipal corporations in that they can both sue and be sued, may own and sell property, create debt, and may levy and collect taxes. They are the most basic level of government in Oklahoma and are also the most accessible. The term of office of municipal officials is four years with elections held on the first Tuesday of April of each odd-numbered year. Any area in Oklahoma, regardless of population, may incorporate. The county commission supervises incorporations in their county. Persons wishing to incorporate must first provide an accurate survey of the area to be incorporated. Next, within thirty days of applying for incorporation, a census must be taken to show the number of people living in the area to be incorporated. The petition to incorporate must include the signature of at least one-third of those people. The commission must then hold a hearing to determine the accuracy of the petition, survey, and census. If the commission is satisfied that all requirements have been met, it must issue a writ of election for an election to occur within ten days. If a majority of the qualified voters of the area to be incorporated approve of the incorporation, the community is declared incorporated and assumes the appropriate municipal government. Towns In Oklahoma, a town governed by a board of trustees is the simplest government type in Oklahoma. The board is composed of three or five members, each representing a ward, and elected at large by the town. The board exercises both executive and legislative functions. The trustees elect from among themselves a president of the board, who presides over the board and serves as mayor of the town. The mayor is the head of state for the town and, depending on his or her duties, may serve as the head of government of the town. The judicial branch is known as the municipal court, which is a court of no-record in Oklahoma's judicial system. The town board of