331.502 General duties.
The auditor shall:
1. Have general custody and control of the courthouse, subject to the direction of the board.
2. Provide, upon request and payment of the legal fee, a certified copy of any record or account kept in the auditor’s office.
3. Carry out duties relating to the administration of local governmental budgets as provided in chapter 24 and section 384.19.
4. Report the approval of the bond of a public officer approved by the auditor on behalf of the board as provided in section 64.21.
5. Have custody of the official bonds of county and township officers as provided in section 64.23.
6. Take temporary possession of the office and all official books and papers in the office of treasurer when a vacancy occurs and hold the office, books, and records until a successor qualifies as provided in section 69.3. The auditor shall also serve temporarily as the recorder if a vacancy occurs in that office and, if there is no chief deputy assessor, act temporarily as the assessor as provided in section 441.8.
7. Serve as a member of an appointment board to fill a vacancy in the membership of the board as provided in section 69.8, subsection 4.
8. Notify the chairperson of the county agricultural extension education council when the bond of the council treasurer has been filed as provided in section 176A.14.
9. Attest to anticipatory warrants issued by the board for the operation of a county limestone quarry as provided in section 353.7.
10. Carry out duties relating to the determination of residency, collection of funds due the county, and support of persons with an intellectual disability as provided in sections 222.13, 222.50, 222.61 through 222.66, 222.69, and 222.74.
11. Collect the costs relating to the treatment and care of private patients at the state psychiatric hospital as provided in sections 225.23, 225.24, and 225.35.
12. Carry out duties relating to the hospitalization and support of persons with mental illness as provided in sections 229.42, 230.3, 230.11, 230.15, 230.21, 230.22, 230.25, and 230.26.
13. Issue warrants and maintain a permanent record of persons receiving veteran assistance as provided in section 35B.10.
14. Make available to schools, voting equipment or sample ballots for instructional purposes as provided in section 280.9A.
15. Order the treasurer to transfer tuition payments from the account of the debtor school corporation to the creditor school corporation as provided in section 282.21.
16. Order the treasurer to transfer transportation service fees from the account of the debtor school corporation to the creditor school corporation as provided in section 285.1, subsection 13.
17. Apportion school taxes, rents, and other money dedicated for public school purposes as provided in section 298.11.
18. Carry out duties relating to school lands and funds as provided in chapter 257B.
19. Carry out duties relating to the establishment, alteration, and vacation of public highways as provided in sections 306.21, 306.25, 306.29, 306.30, 306.37, and 306.40.
20. Carry out duties relating to the establishment and maintenance of secondary roads as provided in chapter 309.
21. Collect costs incurred by the county weed commissioner as provided in section 317.21.
22. Maintain a file of certificates of appointment issued by county officers as provided in section 331.903.
23. Furnish information and statistics requested by the governor or the general assembly as provided in section 331.901, subsection 1.
24. Carry out duties relating to the organization, expansion, reduction, or dissolution of a rural water district as provided in chapter 357A.
25. Carry out duties related to posting financial information of a township as provided in sections 359.23 and 359.49.
26. Acknowledge the receipt of funds refunded by the state as provided in section 12B.18.
27. Be responsible for all public money collected or received by the auditor’s office. The money shall be deposited in a bank approved by the board as provided in chapter 12C.
28. Carry out duties relating to the establishment and management of levee and drainage districts as provided in chapter 468, subchapter I, parts 1 through 5, chapter 468, subchapter II, parts 1, 3, and 6, and chapter 468, subchapters III and V.
29. Serve as a trustee for funds of a cemetery association as provided in section 523I.505.
30. Notify the state department of transportation of claims filed for improvements on public roads payable from the primary road fund as provided in section 573.24.
31. Certify to the clerk of the district court the names, addresses, and expiration date of the terms of office of persons appointed to the county judicial magistrate appointing commission as provided in section 602.6503.
32. Destroy outdated records as ordered by the board.
33. Designate newspapers in which official notices of the auditor’s office shall be published as provided in section 618.7.
34. Carry out duties relating to lost property as provided in sections 556F.2, 556F.4, 556F.7, 556F.10, and 556F.16.
35. For payment of a permanent school fund mortgage, acknowledge satisfaction of the mortgage by execution of a written instrument referring to the mortgage as provided in section 655.1.
36. Receive and record in a book kept for that purpose, moneys recovered from a person willfully committing waste or trespass on real estate as provided in section 658.10.
37. Have the authority to audit, at the auditor’s discretion, the financial condition and transactions of all county funds and accounts for compliance with state and federal law.
38. Carry out other duties required by law and duties assigned pursuant to section 331.323 or 331.610.
1. [C73, §323; C97, §473; C24, 27, 31, 35, 39, §5141; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.1(8); S81, §331.502(1); 81 Acts, ch 117, §501]
2. [R60, C73, §320; C97, §470; C24, 27, 31, 35, 39, §5141; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.1(7); S81, §331.502(2); 81 Acts, ch 117, §501]
3 – 7. [S81, §331.502(3 – 7); 81 Acts, ch 117, §501]
8. [C97, §497; C24, 27, 31, 35, 39, §5170; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §335.1; S81, §331.502(8); 81 Acts, ch 117, §501]
9 – 49. [S81, §331.502(9 – 52); 81 Acts, ch 117, §501; 82 Acts, ch 1104, §51, 52]
83 Acts, ch 101, §77; 83 Acts, ch 185, §29, 62; 83 Acts, ch 186, §10080 – 10083, 10201; 86 Acts, ch 1108, §2, 3; 86 Acts, ch 1155, §4; 87 Acts, ch 115, §53; 87 Acts, ch 227, §27; 88 Acts, ch 1158, §69; 88 Acts, ch 1262, §7; 93 Acts, ch 148, §1; 94 Acts, ch 1173, §21, 22; 96 Acts, ch 1129, §113; 98 Acts, ch 1107, §9; 2000 Acts, ch 1117, §21; 2003 Acts, ch 35, §42, 49; 2003 Acts, ch 145, §251; 2005 Acts, ch 128, §2; 2005 Acts, ch 167, §54, 66; 2009 Acts, ch 57, §88; 2012 Acts, ch 1019, §124; 2012 Acts, ch 1113, §18; 2012 Acts, ch 1120, §127, 130; 2013 Acts, ch 135, §58; 2014 Acts, ch 1116, §52, 53; 2017 Acts, ch 133, §2; 2018 Acts, ch 1137, §27; 2020 Acts, ch 1045, §22; 2021 Acts, ch 80, §205
Subsections 10, 19, and 28 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.