331.401 Duties relating to finances.
1. The board shall:
a. Audit expenses charged to the county for the annual examination by the auditor of state and approve or object to the expenses as provided in section 11.21.
b. Establish budgets for the farm-to-market road fund and the secondary road fund in accordance with sections 309.10 and 309.93 through 309.97.
c. Pay expenses of administration of juvenile justice, attributable to the county under section 232.141.
d. Provide for the expense of persons committed to the county jail or a regional detention facility in accordance with section 356.15.
e. Adopt resolutions authorizing the county assessor to provide forms for homestead exemption claimants as provided in section 425.2 and military service tax exemptions as provided in section 426A.14.
f. Examine and allow or disallow claims for homestead exemption in accordance with section 425.3 and claims for military service tax exemption in accordance with chapter 426A. The board, by a single resolution, may allow or disallow the exemptions recommended by the assessor.
g. Hear appeals relating to the agricultural land tax credit in accordance with section 426.6.
h. Order the suspension of property taxes of certain persons in accordance with section 427.9.
i. Approve or deny an application for a property tax exemption for impoundment structures, as provided in section 427.1, subsection 20.
j. Serve on the conference board as provided in section 441.2.
k. Levy taxes as certified to it by tax-certifying bodies in the county, in accordance with the statutes authorizing the levies and in accordance with chapter 24, sections 444.1 through 444.4, and sections 444.6 through 444.8, and levy taxes as required in chapters 433, 434, 437, and 438.
l. Carry out duties in regard to the collection of taxes as provided in sections 445.16, 445.60, and 445.62.
m. Apportion taxes upon receipt of a petition, in accordance with sections 449.1A through 449.3.
n. Comply with chapters 12B and 12C in the management of public funds.
o. Allocate payments from flood control projects as provided in sections 161E.13 and 161E.14.
p. Examine and settle all accounts of the receipts and expenditures of the county and all claims against the county, except as otherwise provided by state law.
q. Require a local historical society to submit to it a proposed budget, including the amount of available funds and estimated expenditures, as a prerequisite to receiving funds. A local historical society receiving funds shall present to the board an annual report describing in detail its use of the funds received.
r. Retain overpayments of moneys paid to the county in an amount of five dollars or less, unless the payor has requested a refund of the overpayment.
s. Perform other financial duties as required by state law.
2. The board shall not pay membership dues for a county officers association in this state other than the Iowa state association of counties or an organization affiliated with it. This subsection does not prohibit expenditures for organizations with which the Iowa state association or its affiliates are affiliated.
3. The board shall not pay bounties on crows, rattlesnakes, foxes, or wolves other than coyotes.
4. The board shall not approve for payment to the auditor, treasurer, recorder, sheriff, county attorney, or to a supervisor a separation allowance or severance pay.
1. a – o. [S81, §331.401(1); 81 Acts, ch 117, §400]
p. [R60, §312; C73, §303; C97, §422; SS15, §422; C24, 27, 31, 35, 39, §5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.3(5); S81, §331.401(1); 81 Acts, ch 117, §400]
r. [S81, §331.401(1); 81 Acts, ch 117, §400]
2. [C73, 75, 77, 79, 81, §332.3(27); S81, §331.401(2); 81 Acts, ch 117, §400]
3. [79, 81, §350.2; S81, §331.401(3); 81 Acts, ch 117, §400]
83 Acts, ch 123, §132 – 135, 209; 86 Acts, ch 1001, §18; 90 Acts, ch 1236, §46; 91 Acts, ch 191, §7; 2002 Acts, ch 1150, §1; 2007 Acts, ch 75, §1; 2007 Acts, ch 185, §1; 2015 Acts, ch 55, §1; 2021 Acts, ch 80, §203
Referred to in §331.902
For future amendment to subsection 1, paragraph k, effective July 1, 2024, see 2018 Acts, ch 1158, §2, 28
Subsection 1, paragraphs b, k, and m amended
Structure Iowa Code
Chapter 331 - COUNTY HOME RULE IMPLEMENTATION
Section 331.101 - Definitions.
Section 331.201 - Board membership — qualifications — term.
Section 331.203 - Membership increased — vote.
Section 331.204 - Membership reduced — vote — new members.
Section 331.205 - Petition and vote in certain counties — exception.
Section 331.206 - Supervisor districts.
Section 331.207 - Special election — supervisor districts.
Section 331.208 - Plan “one” terms of office.
Section 331.209 - Plan “two” terms of office.
Section 331.210 - Plan “three”.
Section 331.210A - Temporary county redistricting commission.
Section 331.211 - Organization of the board.
Section 331.212 - Quorum — majority vote required.
Section 331.213 - Meetings of the board.
Section 331.214 - Vacancy of supervisor’s office.
Section 331.215 - Compensation and expenses.
Section 331.216 - Membership on appointive boards, committees, and commissions.
Section 331.231 - Alternative forms of county government.
Section 331.232 - Plan for an alternative form of government.
Section 331.233 - Appointment of commission members.
Section 331.234 - Organization and expenses.
Section 331.235 - Commission procedures and reports.
Section 331.236 - Ballot requirements.
Section 331.237 - Referendum — effective date.
Section 331.238 - Limitations to alternative forms of county government.
Section 331.239 - Board-elected executive form.
Section 331.240 - Duties of executive.
Section 331.241 - Board-manager form.
Section 331.242 - Duties of manager.
Section 331.243 - Employees of board-manager government.
Section 331.244 - Amendment to county government.
Section 331.245 - Limitations on amendments to county government.
Section 331.246 - Charter form of government.
Section 331.247 - City-county consolidated form.
Section 331.248 - Charter of consolidation.
Section 331.249 - Effect of consolidation.
Section 331.250 - General powers of consolidated local governments.
Section 331.251 - Rules, ordinances, and resolutions of consolidated government.
Section 331.252 - Form of ballot — city-county consolidation.
Section 331.253 - Requirements for multicounty government consolidation.
Section 331.254 - Charter of consolidation.
Section 331.255 - Form of ballot — multicounty consolidation.
Section 331.256 - Joining existing multicounty consolidated government.
Section 331.257 - Recognition of change in boundaries by general assembly.
Section 331.260 - Community commonwealth.
Section 331.261 - Charter — community commonwealth.
Section 331.262 - Adoption of charter — effect.
Section 331.263 - Service delivery.
Section 331.301 - General powers and limitations.
Section 331.302 - County legislation.
Section 331.303 - General duties of the board.
Section 331.304 - Procedural limitations on general county powers.
Section 331.304A - Limitations on county legislation.
Section 331.305 - Publication of notices — electronic delivery authorization.
Section 331.306 - Petitions of eligible electors.
Section 331.307 - County infractions.
Section 331.308 - Neglected animals.
Section 331.309 - Elections on public measures.
Section 331.321 - Appointments — removal.
Section 331.322 - Duties relating to county and township officers.
Section 331.323 - Powers relating to county officers — combining duties.
Section 331.324 - Duties and powers relating to county and township officers and employees.
Section 331.325 - Control and maintenance of pioneer cemeteries — cemetery commission.
Section 331.342 - Conflicts of interest in public contracts.
Section 331.361 - County property.
Section 331.362 - Roads and traffic.
Section 331.381 - Duties relating to services.
Section 331.382 - Powers and limitations relating to services.
Section 331.383 - Duties and powers relating to elections.
Section 331.384 - Abatement of public health and safety hazards — special assessments.
Section 331.385 - Powers and duties relating to emergency services.
Section 331.388 - Definitions.
Section 331.389 - Mental health and disability services regions — criteria.
Section 331.390 - Regional governance structure.
Section 331.391 - Regional finances.
Section 331.392 - Regional governance agreements.
Section 331.393 - Regional service system management plan.
Section 331.395 - Financial eligibility requirements.
Section 331.396 - Diagnosis — functional assessment.
Section 331.396A - Eligibility requirements — children’s behavioral health services.
Section 331.397 - Regional core services.
Section 331.397A - Children’s behavioral health core services.
Section 331.398 - Regional service system financing.
Section 331.399 - Governmental body.
Section 331.400 - Quarterly reports.
Section 331.401 - Duties relating to finances.
Section 331.402 - Powers relating to finances — limitations.
Section 331.403 - Annual reports — financial report — urban renewal report.
Section 331.421 - Definitions.
Section 331.422 - County property tax levies.
Section 331.423 - Basic levies — maximums.
Section 331.424 - Supplemental levies.
Section 331.424A - County mental health and disabilities services fund.
Section 331.424B - Cemetery levy.
Section 331.424C - Emergency services fund.
Section 331.425 - Additions to levies — special levy election.
Section 331.426 - Additions to basic levies.
Section 331.427 - General fund.
Section 331.428 - Rural services fund.
Section 331.429 - Secondary road fund.
Section 331.430 - Debt service fund.
Section 331.431 - Additional funds.
Section 331.432 - Interfund transfers.
Section 331.433 - Estimates submitted by departments.
Section 331.433A - Resolution establishing maximum property tax dollars — notice — hearing.
Section 331.434 - County budget — notice and hearing — appropriations.
Section 331.435 - Budget amendment.
Section 331.437 - Expenditures exceeding appropriations.
Section 331.439 - Eligibility for state payment.
Section 331.441 - Definitions.
Section 331.442 - General county purpose bonds.
Section 331.443 - Essential county purpose bonds.
Section 331.443A - Restrictions on certain projects.
Section 331.444 - Sale of bonds.
Section 331.445 - Categories for general obligation bonds.
Section 331.446 - Form and execution — negotiability.
Section 331.447 - Taxes to pay bonds.
Section 331.448 - Statute of limitation — powers — conflicts.
Section 331.449 - Prior projects preserved.
Section 331.461 - Definitions.
Section 331.462 - County enterprises — combined county enterprises.
Section 331.463 - Procedure for financing.
Section 331.464 - Revenue bonds.
Section 331.465 - Rates for proprietary functions.
Section 331.466 - Records — accounts — funds.
Section 331.467 - Pledge — payment — remedy.
Section 331.468 - Funds — payments.
Section 331.469 - Statute of limitation — powers — conflicts.
Section 331.470 - Prior projects preserved.
Section 331.471 - County enterprise commissions.
Section 331.476 - Expenditures confined to receipts.
Section 331.477 - Current debt authorized.
Section 331.478 - Noncurrent debt authorized.
Section 331.479 - Other noncurrent debt issuance.
Section 331.485 - Definitions.
Section 331.486 - Assessment of costs of public improvements.
Section 331.487 - Special assessment bonds for public improvements.
Section 331.488 - Joint agreements for public improvements.
Section 331.489 - Rates and charges relating to public improvements.
Section 331.490 - Cities subject to debt service tax levy — rates.
Section 331.501 - Office of county auditor.
Section 331.502 - General duties.
Section 331.503 - General powers.
Section 331.504 - Duties as clerk to the board.
Section 331.505 - Duties relating to elections.
Section 331.506 - Issuance of warrants.
Section 331.507 - Collection of money and fees.
Section 331.508 - Books and records.
Section 331.510 - Reports by the auditor.
Section 331.511 - Duties relating to platting.
Section 331.512 - Duties relating to taxation.
Section 331.551 - Office of county treasurer.
Section 331.552 - General duties.
Section 331.553 - General powers.
Section 331.554 - Duties relating to warrants.
Section 331.555 - Fund management.
Section 331.557 - Duties relating to vehicle registrations and certificates of title.
Section 331.557A - Duties relating to issuance of driver’s licenses.
Section 331.558 - Reports by the treasurer.
Section 331.559 - Duties relating to taxation.
Section 331.601 - Office of county recorder.
Section 331.601A - Definitions.
Section 331.602 - General duties.
Section 331.603 - General powers.
Section 331.604 - Recording and filing fees.
Section 331.605A - Document management fee.
Section 331.605B - Fees collected — audit.
Section 331.605C - Electronic transaction fee — audit.
Section 331.606 - General filing requirements.
Section 331.606A - Document content — personally identifiable information.
Section 331.606B - Document or document formatting standards.
Section 331.607 - Books and records.
Section 331.608 - Military personnel records.
Section 331.609 - Federal liens.
Section 331.610 - Abolition of office of recorder — identification of office — place of filing.
Section 331.611 - Vital statistics.
Section 331.651 - Office of county sheriff.
Section 331.652 - General powers of the sheriff.
Section 331.653 - General duties of the sheriff.
Section 331.654 - Faithful discharge of duties — penalty for disobedience.
Section 331.655 - Fees — mileage — expenses.
Section 331.656 - Management of condemnation funds.
Section 331.657 - Standard uniforms.
Section 331.658 - Care of prisoners.
Section 331.659 - Prohibited actions.
Section 331.660 - Appropriation — Indian settlement officer.
Section 331.661 - Multicounty office.
Section 331.751 - Office of county attorney.
Section 331.752 - Full-time or part-time attorney.
Section 331.753 - Multicounty office.
Section 331.754 - Absence or disqualification of county attorney and assistants.
Section 331.755 - Prohibited actions.
Section 331.756 - Duties of the county attorney.
Section 331.757 - Temporary and full-time assistants.
Section 331.758 - General powers.
Section 331.759 - Appointment of private legal counsel.
Section 331.801 - County medical examiner — appointment, qualifications, and assistance.
Section 331.802 - Deaths — reported and investigated.
Section 331.803 - Examination certificate — fee.
Section 331.804 - Disposition of body and other property.
Section 331.805 - Prohibited actions — cremation permit — penalties.
Section 331.901 - General duties of county officers.
Section 331.902 - Collection and disposition of fees.
Section 331.903 - Appointment of deputies, assistants, and clerks.
Section 331.904 - Salaries of deputies, assistants, and clerks.
Section 331.905 - County compensation board.
Section 331.907 - Compensation schedule — preparation and adoption.
Section 331.908 - Motor vehicles required to operate on ethanol blended gasoline.
Section 331.909 - Multidisciplinary community services teams.
Section 331.910 - Interstate contracts for mental health and substance-related disorder treatment.