Oklahoma Statutes
Title 19. Counties and County Officers
§19-71. Laws governing.

Any county desiring to hold a special election for the purpose of relocating the county seat shall be governed by the general election laws when same are not in conflict herewith.

R.L. 1910, § 1517.

Structure Oklahoma Statutes

Oklahoma Statutes

Title 19. Counties and County Officers

§19-1. Powers in general.

§19-2. Property of county.

§19-3. Powers of county exercised by board of commissioners - Contracts while not acting as a board.

§19-4. County to sue or be sued in name of board.

§19-5. Process - How served.

§19-6. Payment of judgment against county.

§19-7. County Government Council.

§19-8. Public works contracts.

§19-8.1. Short title.

§19-8.2. Authority to adopt or amend county home rule charter.

§19-8.3. Designation of charter commission members - Filing of names - Submission of formation question to voters - Organizational meeting - Time for completion of work - Publication of proposed charter or amendment - Submission to voters.

§19-8.4. Provisions of charter.

§19-8.5. Charter provision contrary to or inconsistent with sovereignty and public policy.

§19-11. Vote by people - Taxable property - Area - Population.

§19-12. Petition - Proclamation calling election - Counties excepted.

§19-13. Form of petition.

§19-14. Form of ballot - Election of officers.

§19-15. Election supplies - How furnished.

§19-16. Election commissioners - Qualifications - Oath.

§19-17. Duties of commissioners - Substitutes.

§19-18. Booths and conveniences - Election officers - How appointed - Oath - Fees.

§19-19. Voting - Electors' affidavits - Form.

§19-20. Count - Canvass of returns.

§19-21. Returns and ballot boxes - Custody of same - Report to Governor.

§19-22. Proclamation of Governor - Designation of county seat - Officers.

§19-23. Selection of permanent county seats.

§19-24. Supreme Court to decide controversies.

§19-25. Precedence in court.

§19-26. Election expenses - How paid - Commissioners' compensation.

§19-27. Challengers - Watchers - Poll book holders - How appointed.

§19-28. Official neglect - Felony.

§19-29. What constitutes bribery.

§19-31. Vote for transfer of territory.

§19-32. Vote to accept new territory.

§19-33. Division of assets and liabilities.

§19-34. County commissioners may settle differences.

§19-35. Meetings of commissioners to settle differences.

§19-36. Change in watercourse bounding counties as not changing taxable situs of property.

§19-61. Jurisdiction and powers of Supreme Court - Summons - Scope of inquiry.

§19-62. Method of division - Agreements as to division.

§19-63. Parties to action - Duties of district attorney.

§19-64. Commissioners may institute certain actions.

§19-65. Penalty for refusing to pay over monies.

§19-71. Laws governing.

§19-72. Election - How called.

§19-73. Form of election petition.

§19-74. Notice of election - Tickets and candidates.

§19-75. Form of petition for place on ticket.

§19-76. Special election board.

§19-77. Duties.

§19-78. Special election commissioners - Oath.

§19-79. Qualifications.

§19-80. Assignments - Duties of - Vacancies.

§19-81. Booths and conveniences - Precinct boards.

§19-82. Qualifications of voters - Form of affidavit.

§19-83. Canvass of vote - Declaration of result.

§19-84. Two-thirds vote required to relocate - Second election.

§19-85. Elections not oftener than once in ten years.

§19-86. Duties of special commissioners.

§19-87. Jurisdiction of contests in Supreme Court.

§19-88. Cases given precedence and passed on speedily.

§19-89. Compensation of election officials - How expenses borne.

§19-90. Challengers and watchers - Authority.

§19-91. Violations - Felony.

§19-92. Bribery.

§19-112. Violation of act a felony.

§19-113. Treasurer's bondsmen liable for securities - Approval of securities.

§19-114. Securities - Deposit with State Treasurer.

§19-115. Duplicate deposit slip or receipt filed with county clerk.

§19-116. Duty of county clerk.

§19-117. Fiscal agent to account monthly.

§19-118. Treasurer's checks and drafts to show purpose of payment - Duplicate attached to voucher.

§19-119. County clerk to make proper charges and credits.

§19-120. Violation of statute - Penalty.

§19-121. Daily deposit by county treasurer - Security.

§19-122. Duties of State Auditor and Inspector - Deposit in banks outside county - Deposits with State Treasurer.

§19-123. Deposit in bank where treasurer or commissioners have pecuniary interest prohibited.

§19-124. Provisions cumulative.

§19-130.1. Commission on County Government Personnel Education and Training - Creation - Membership.

§19-130.2. Duties of Commission.

§19-130.3. Meetings - Chair - Quorum - Reimbursement.

§19-130.4. Advisory boards.

§19-130.5. Objectives of education and training programs.

§19-130.6. Support staff - Other training programs - Expenses.

§19-130.7. Certain county officials to participate in training programs and educational seminars - Expenses.

§19-131. Enumeration of county officers - Election and term of office - Limitation on running for other office.

§19-131.1. Registration requirements for candidates for county offices.

§19-132. Eligibility.

§19-133. County offices.

§19-136. County clerk - Office hours - Sign.

§19-137.1. UNCONSTITUTIONAL.

§19-137.2. Appointment - Salary - Assistants.

§19-137.3. Liability insurance - Counties of 300,000 population.

§19-138.1a. Office created - Office space and equipment - Training - Tort liability.

§19-138.2. Appointment of county indigent defender and assistants.

§19-138.3. Determination of need for county indigent defender and assistants.

§19-138.4. Compensation - Private practice.

§19-138.5. Duties.

§19-138.6. Secretaries - Investigators - Salary.

§19-138.7. Conflict of interest - Reassignment of case.

§19-138.7a. Fees for attorneys defending death penalty cases.

§19-138.8. Expert witness compensation.

§19-138.9. Counties of 200,000 or more.

§19-138.10. Payment and collection of costs.

§19-138.11. Short title - County Campaign Finance and Financial Disclosure Act.

§19-138.12. Definitions.

§19-138.13. Campaign committee organization statements.

§19-138.14. County political committee organization statements.

§19-138.15. Contributions and expenditures reports.

§19-138.16. Organization statements and contribution and expenditure reports - Public records.

§19-138.17. Financial interest statements.

§19-138.18. Financial interest statements - Public records.

§19-138.19. Enforcement.

§19-148. Population, how determined.

§19-153. Salaries - Payment periods.

§19-153.1. Entities receiving county sales tax revenues - Reimbursement of county for cost of collecting, maintaining and distributing funds.

§19-154. Surety bonds - Premiums - Payment by county.

§19-155.1. See the following versions:

§19-155.1v1. Destruction of certain records filed in county assessor's offices - Digitizing.

§19-155.1v2. Destruction of certain records filed in county assessor's offices - Reproduction and storage of records.

§19-155.2. Destruction of certain old records in clerk's office.

§19-155.2A. Destruction of certain workbooks, reports and records - Copying - Audits - Public access.

§19-155.3. Intangible tax records - Destruction.

§19-155.4. Destruction of certain types of work books, reports and records after certain length of time.

§19-155.5. See the following versions:

§19-155.5v1. Destruction of certain reccords after digitizing.

§19-155.5v2. Destruction of certain reccords after reproduction and storage.

§19-155.6. Request by State Library.

§19-155.7. See the following versions:

§19-155.7v1. County records - Photographing, digitizing, photostating, reproducing on film or storing on optical disks.

§19-155.7v2. County records - Reproduction and storage.

§19-160. Extra help and travel expenses - Payment from separate budget items.

§19-161. Definitions.

§19-162. Deputies - Appointment - Compensation and salaries - Appropriations.

§19-163. Reimbursement for traveling expenses.

§19-164. Private automobiles - Reimbursement for use.

§19-165. Travel allowance in lieu of traveling expenses - Newly elected officials - Emergency use of county-owned vehicle or equipment.

§19-166. Forfeiture of travel allowance - Membership organizations - Attending conferences, etc. - Traveling expenses.

§19-167. Blanket bond.

§19-168. Volunteer - Protection of sovereign immunity - Travel and training expenses.

§19-169. Performance-based adjustment program.

§19-171. Audit by State Auditor and Inspector - Scope of audit - County government financial audits.

§19-173. Special audit fund - Payments made from.

§19-174. Reports - Copies - Officers filed with.

§19-174.1. Publication of notice of filing of audit report - Posting of certificate of completion.

§19-174.2. Cost of publication.

§19-176. Partial invalidity - Effect.

§19-177.1. Purpose of law.

§19-177.2. Use of ad valorem levy for county audit - Lapse and cancellation of unexpended balance.

§19-177.4. Expense of typing, binding and distribution of audit reports.

§19-177.5. Annual defined - Audit of current acounts.

§19-177.6. Audit of property accounts.

§19-177.7. Purveyors of services, goods, wares or merchandise to county - Verification of accounts - Privileged information - Inspection of accounts.

§19-178.1. Inventory - Continuous inventory - Accounting.

§19-178.2. Duty of officers and employees to conform to law.

§19-178.3. Custodian of records, files and reports - Destruction.

§19-178.4. Systems and forms - Audit and verification of accounts.

§19-178.5. Penalties.

§19-180.43. Feeding, care, housing, and upkeep of prisoners - Expenses - Travel reimbursement - Violations.

§19-180.51. Unforeseen increase of work - Abnormal conditions - Transfer of employees between offices.

§19-180.58. Application and purpose of act - Legislative determination.

§19-180.59. County assessor's certificate controlling as to valuations.

§19-180.60. Federal census controlling as to population.

§19-180.61. Classification of officers.

§19-180.62. Basic salaries.

§19-180.63. Increase to basic salary.

§19-180.63d. Withholding of salary increase.

§19-180.63e. Certain increases or decreases in salaries of county officers prohibited.

§19-180.64B. Appropriations and payments.

§19-180.64C. Restrictions.

§19-180.64F. Definition of "a major fraction thereof".

§19-180.65. Deputies and other help.

§19-180.67. Act to be comprehensive salary code.

§19-180.68. Date changes in salaries and rates of pay to take effect.

§19-180.84. Longevity pay program.

§19-180.87. Direct deposit payment system.

§19-180.90. National disaster leave.

§19-211. Suits brought by Commissioners of Land Office.

§19-212. Land Office suits - Duties - Instructions of Commissioners.

§19-213. Land Office suits - Failure of district attorney.

§19-215.1. Office created - Method of filling - Number.

§19-215.2. District Attorney - Qualifications.

§19-215.3. Bond.

§19-215.4. Duties.

§19-215.5. Advice to county officers.

§19-215.7. Private practice.

§19-215.8. Candidate for other office.

§19-215.9. First assistant - Temporary appointments - Vacancies.

§19-215.10. Receipts for monies received.

§19-215.11. Payments to county treasurer.

§19-215.12. Failure to account or pay over.

§19-215.13. Grand jury.

§19-215.16. Powers and duties of district attorney.

§19-215.19. Office of county attorney abolished.

§19-215.20. Election of district attorney - Tenure.

§19-215.22. Destruction of certain records - Reproduction of records.

§19-215.23. District attorney's payroll clerk - Assistant - Duties - Qualifications of assistant district attorneys - Tenure.

§19-215.25. County officer or employee - Legal defense services.

§19-215.26. Defense duties - Evidence.

§19-215.28. District Attorneys Council.

§19-215.29. District attorney, assistant district attorney, and former district attorney may carry a firearm for personal protection.

§19-215.30. Salaries and expenses.

§19-215.31. Retirement and pensions - Staff and other personnel salaries - Leave time payments.

§19-215.33. Victim-witness coordinator training.

§19-215.34. Assistant district attorneys.

§19-215.35A. District attorney investigators - Certification as peace officers.

§19-215.35B. Administration of payrolls and claims.

§19-215.35C. Compensation of district attorney personnel determined by district attorney.

§19-215.36. Boards of county commissioners to provide certain facilities and services.

§19-215.37A. Maintenance and operating expenses.

§19-215.37B. Certification of funds available for operation of district attorney's office.

§19-215.37C. Estimate of needs.

§19-215.37D. Incorporation of district attorney's requested estimate of needs into county general fund's estimate of needs.

§19-215.37E. Approval of appropriation requests.

§19-215.37F. Changes in amount of funds certified as available for operating expenses - Transfer of appropriations - Lapse of county funds.

§19-215.37G. Purchases from district attorney appropriations.

§19-215.37H. Temporary appropriations - Availability of funds.

§19-215.37I. Report of expenditures or encumbrances - Reimbursement.

§19-215.37J. Exemptions from reimbursement provisions.

§19-215.37K. Costs and expenses of investigation, prosecution or defense of county action - Claims - Audits.

§19-215.37L. Forms and procedures.

§19-215.37M. Contracts with private attorneys.

§19-215.38. Travel expenses - Allocation of funds.

§19-215.39. Narrative report of offenses for offenders sentenced to incarceration for more than five years.

§19-215.40. District Attorneys Evidence Fund.

§19-220. Court Clerk's Revolving Fund – Administrative fee – District Court Revolving Fund.

§19-221. Clerks of court - Consolidation of offices - Court clerk to perform duties.

§19-225. Consolidation of offices of register of deeds and county clerk.

§19-241.1. Potential state taxes list issued to building permit applicants.

§19-242. Appointment of deputies.

§19-243. Duties.

§19-244. Records and accounts.

§19-245. Duties as to audited accounts - Certified copies of papers – Fee for providing records in electronic format – Exemptions.

§19-246. County orders.

§19-247. Accounts must be filed within two years - Exception.

§19-248. Duty when new township organized.

§19-250. Record of accounts.

§19-251. Accounts with county treasurer.

§19-252. Charges and credits - How stated.

§19-256. Unclaimed warrants.

§19-257. List and signatures of county officers to Secretary of State.

§19-261. Instruments filed for record - Printed or typed name of signer.

§19-262. Bankruptcy petitions, orders and decrees to be filed.

§19-263. Copies of bankruptcy orders to be constructive notice after filing.

§19-264. Release of filed information over telephone - Fees.

§19-265. County Clerk's Lien Fee Account.

§19-266. Fees - Charges to state governmental entities.

§19-267. Sham legal process.

§19-268. Liens against government officials or employees based on performance or nonperformance of duties.

§19-269. Election concerning tax question - Copy of ballot to state Auditor and Inspector.

§19-270. Confidentiality of Department of Defense Form 214 - Duties - Liability.

§19-271. Employment of general counsel.

§19-284. Care of records - Fixtures and furniture.

§19-285. Seal.

§19-286. Maintenance of records for storage.

§19-287. Indexes to be kept.

§19-288. Plat records - Digitizing.

§19-288.1. Duty to file and index plats.

§19-288.2. Filing plats located outside corporate limits of city or town.

§19-288.3. Filing of plats in digital electronic format.

§19-289. Receiving book.

§19-290. Chattel mortgage record.

§19-291. Numerical index of deeds.

§19-292. Fee must be paid in advance.

§19-293. Duty when instrument offered for record.

§19-294. Duty to index old records.

§19-297. Record of certificate showing Indian lands exempt from taxation.

§19-298. Recordable instruments - Filing.

§19-298.1. Electronic documents – Acceptability for filing.

§19-299. Land parcel identifier system.

§19-300. Master form - Definition - Labeling - Filing - Recording - Incorporation by reference - Unrecordable matters.

§19-321. County commissioners' districts - Reapportionment - Maps and resolutions depository.

§19-325. County seal.

§19-326. Meetings - Passing on bills and claims.

§19-327. Chairman elected each year.

§19-328. Powers and duties of chairman.

§19-329. Equal division.

§19-330. Certified copies of proceedings evidence.

§19-331. May punish contempts and issue process.

§19-332. Account with county treasurer.

§19-333. Record of orders and decisions - Commissioner not serving another term - Duties.

§19-333.1. Violation of Section 333.

§19-334. Records relating to bridges and roads.

§19-335. Record of warrants on county treasurer - Numbering of warrants.

§19-336. Warrants uncalled for to be canceled.

§19-337. Record of canceled warrants.

§19-338. Lease of county buildings or lands to United States, state or incorporated city or town for airports or public uses.

§19-339. General powers of commissioners.

§19-339.1. Sale of county-owned property to Oklahoma Historical Society.

§19-339.2. Purchase price.

§19-339.3. Disposition of funds.

§19-339.4. Environmental remediation of land.

§19-339.5. Landfills - Restrictions and enforcement.

§19-339.6. Curfew for juveniles - Fine - Community service.

§19-339.7. Community service program assessment.

§19-339.8. Debt collection services.

§19-340. Investigation of officers - Allowance of compensation, etc.

§19-342. May sell unused lands of county.

§19-343. Notice of sale.

§19-344. Sale of real estate – Public auction or sealed bids.

§19-345. Annual statement to be published.

§19-346. County map to be made.

§19-347. Certificates of indebtedness - Limitation of amount, annual expenditure or indebtedness – Warrants - Limitation of alterations to computer software.

§19-348. Place and manner of holding sessions.

§19-349. Conveyance of lands to United States, state or political subdivisions, etc. - Transfer of lands for affordable housing construction.

§19-350. Holidays county offices to close - Designation.

§19-351. Organization of county fire departments - Participation in Oklahoma Firefighters Pension and Retirement System - Code of minimum rules and regulations - Funds required to be maintained.

§19-351.1. Agreements for fire protection services by municipalities - Charges.

§19-351.2. Exemptions.

§19-351.3. Agreements with corporate fire department in unincorporated area or rural fire protection district for fire protection services.

§19-352.1. Agreements with senior citizen centers to provide certain services to certain individuals.

§19-353.1. Counseling services for certain persons.

§19-354. Transportation and distribution of commodities donated to county or school district.

§19-357. Provisions cumulative.

§19-358. Transportation of scouts and supervisors.

§19-359. Improvements upon school grounds.

§19-360. Dilapidated buildings in unincorporated areas - Tearing down and removal.

§19-365. Solid waste management – Authority of political subdivisions – Condemnation proceedings.

§19-371. Authorization to contract for ambulance service - Liability insurance - Immunity - Pension benefits.

§19-372. Minimum standards for operation and equipment - Personnel - Charges - Audits.

§19-376. Electronic data processing equipment authorized - Manner of handling.

§19-377. IT staff and data processing technicians.

§19-378. Contracts with public trust.

§19-381. Questions to be submitted to popular vote.

§19-382. Additional tax voted, when.

§19-383. Mode of submitting questions to voters.

§19-384. Tax levy.

§19-385. Proceedings when proposition carries.

§19-386. Additional levy a distinct fund.

§19-387. Unexpended balance of special fund.

§19-388. Ballot Title - Authorization.

§19-389. Notice of petition to raise taxes or assessments.

§19-401. Rental of quarters - Attendants, fuel, light and stationery.

§19-401.1. Courtroom, office space and other facilities in city other than county seat.

§19-402. Courtrooms rented to be approved by court.

§19-421. Entry on minutes - Matters to be entered.

§19-421.1. Trade-in of certain property - Procedure for sale of certain county property.

§19-421.2. Surplus machinery, equipment or vehicles - Transfer to political subdivisions.

§19-421.3. Obtaining surplus road and bridge building equipment.

§19-422. Penalties.

§19-423. Partial invalidity.

§19-431. Right of appeal - Bond - Appeal on demand of freeholders - Appeal by taxpayer.

§19-432. Time and manner of taking appeal - Folio of papers.

§19-433. Appeal, when filed and tried.

§19-434. Docketing of appeals - Determination de novo.

§19-435. Order of district court.

§19-441. Officers to account to commissioners - Payments and receipts.

§19-442. Examination of treasurer's tax records.

§19-443. Suit against delinquent officers.

§19-444. Publication of proceedings.

§19-445. Clerk to make report of proceedings for publication.

§19-446. Duty of publisher.

§19-447. Board to furnish supplies to officers.

§19-448. Failure to perform duty - Penalty.

§19-449. Incapacity as creating vacancy.

§19-450. Determination of existence of vacancy - Jurisdiction and proceedings.

§19-451. Purchase of boat for official business - Mileage.

§19-452. Counties over 200,000 population - Appointment of employees and assistants.

§19-452.1. Director and deputies of country juvenile facilities and services - Employment by judge responsible for juvenile docket.

§19-453. School guards - Qualifications and tenure - Salary.

§19-455. County reward fund - Providing evidence.

§19-456. Oklahoma County and City Energy Conservation Act - Short title.

§19-457. Oklahoma County and City Energy Conservation Act - Definitions.

§19-458. Energy conservation contracts and lease-purchase agreements.

§19-460.1. Short title.

§19-460.2. County Energy District Authority - Establishment.

§19-460.2a. County Energy District Authority.

§19-460.3. Trustees - Time and place for meetings.

§19-460.4. Trustees - County Energy District Authority - Duties.

§19-460.5. Application - Loans - Property lien.

§19-460.6. Oklahoma Energy District Authority - Grants - Energy efficiency retrofits on tax exempt property.

§19-460.7. Property owners - Energy audit.

§19-510. County sheriff - Qualifications.

§19-513. Custody of jail.

§19-513.1. Training for jailers.

§19-513.2. Sheriff's duties in operation or management of jail facility, holding facility or detention center applicable to public trust, private owner or management entity.

§19-514. Service of process, etc.

§19-514.1. Sheriff's Service Fee Account.

§19-514.2. Sheriff's Commissary Account.

§19-514.3. Fingerprinting fee.

§19-514.4. Notification of outstanding warrants - Contracts - Payment to court or contractor - Payment in lieu of court appearance.

§19-514.5. Collection of administrative costs.

§19-516. Duty and powers as peace officer.

§19-517. New sheriff, delivery to.

§19-517.1. Maintenance and disposal of departmental records – Digitizing.

§19-518. Retiring sheriff to complete action on papers in hand.

§19-519. Misconduct of former sheriff's deputy or jailer.

§19-520. Sheriff's executors or administrators liable.

§19-521. Writs - How served on sheriff.

§19-522. May not recommend or act as attorney - List of attorneys posted.

§19-523. Failure to make returns - Penalty.

§19-527. Employment of legal counsel authorized.

§19-528. Authority to employ attorney.

§19-529. Law enforcement grants.

§19-531. Inmate Trust Fund Checking Account.

§19-532. Short title - Debt to Society Act of 2016.

§19-533. Debt to society work release or community service program.

§19-545. Service of district court work or other court work.

§19-547. Deputizing certain persons - Reserve force deputy sheriffs - Deputizing municipal police officers under interlocal governmental agreements – Emergency assistance to other jurisdictions.

§19-547.1. Assignment at 2024 National Sheriff Association conference in Tulsa – Same powers and duties as Oklahoma County Sheriff's Office.

§19-547.2. Sheriffs' Personnel Task Force - Members - Study and recommendations - Quorum - Member compensation.

§19-548. Appointments and revocations to be written – Public list maintained - Exception.

§19-553. Retiring sheriffs and deputies - Retention of peace officer status - Firearms and badges – Death and spousal request.

§19-554. Retiring officers - Request for permission to keep and bear arms - Issuance of commission - Exemptions.

§19-555. Retired sheriffs and deputies - Emergencies.

§19-556. County law enforcement - Support services.

§19-564. Tax levy for purchase, equipment and installation - Annual appropriations and levies for maintenance.

§19-570. Abolition of office of county surveyor.

§19-591.1. Removing, relocating, changing, obliterating or making unintelligible survey monument - Replacement - Recordation of corners.

§19-622. Bond of county treasurer.

§19-623. General duties - Direct deposit system.

§19-624. Receipts for money received.

§19-625. Other duties.

§19-626. Inspection of books, accounts and vouchers - Settlement with county commissioners.

§19-627. County, city, town or school district - Insurance of buildings and property.

§19-629. Nonexistent assets due to bank failure, robbery, etc. - Determination of status - Liquidation from penalty and interest on delinquent taxes.

§19-630. Monthly payments into State Treasury.

§19-631. Failure, neglect or refusal to comply - Penalty - Removal from office.

§19-632. Action for neglect of county treasurer.

§19-633. Payment Register - Recording of interest.

§19-635. Action against treasurer failing to make settlement.

§19-636. Suspension of treasurer during action.

§19-637. When additional security required of treasurer.

§19-638. Failure to give additional bond vacates office.

§19-641. Embezzlement.

§19-642. Treasurer's cash book and accounts.

§19-643. Treasurer's receipts.

§19-644.1. Clerk to keep duplicate of treasurer's collections and deposits.

§19-645. Cities and towns of less than 5,000 - Designation as treasurer - Reimbursement of county - Ordinance - Powers and duties.

§19-646. Reimbursement of county officers replacing stolen funds.

§19-681. County treasurer official depository.

§19-682. Duties of county officers - Deposit of funds - Change account funds - Worthless checks, etc. - Interest-bearing accounts.

§19-683. Monies, how credited and withdrawn.

§19-684. Time for payment to county treasury - Report of receipts.

§19-685. County treasurer may bring suit.

§19-686. Penalty for violation.

§19-691. Refund or payment only on voucher of county clerk.

§19-692. Filing and auditing of claims.

§19-693. Rules and regulations - Forms.

§19-731. Tax levy to provide for buildings - Vote.

§19-732. Buildings to be erected when fund sufficient.

§19-733. Advertisement for bids - Bids - Bond of contractor.

§19-734. Contracts for sites, purchases, repairs, etc. - Bonds - Elections.

§19-735. Conditions of calling election.

§19-736. Notice of election.

§19-737. Majority vote necessary - Sale of bonds.

§19-738. Character of bonds.

§19-740. Use of sinking fund - Warrants against estimated proceeds of tax levy.

§19-744. Use of private prison contractors.

§19-745. Sale of courthouse - Appraisal - Leaseback - New facilities.

§19-746. Liability for cost of medical care of persons in custody.

§19-746.1. Medical Expense Liability Revolving Fund.

§19-751. Governing bodies of cities authorized to contract with county commissioners.

§19-752. County commissioners authorized to contract with governing body of city.

§19-753. Use of property owned by city or county.

§19-754. Use of proceeds of sale of property by city or county.

§19-755. Effect of partial invalidity.

§19-756. Powers of cities and counties not limited by act.

§19-761. Insurance proceeds - Use to restore building or records.

§19-762. Insurance - Courthouse fund - Use of to purchase equipment and supplies.

§19-763. Funds - Use of without appropriation.

§19-764. Assessment lists and rolls - Replacing - Deputy county assessors.

§19-765. Proclamation - Publication and posting - Persons holding tax receipts - Duty.

§19-766. Taxes - Action to foreclose lien.

§19-767. Audits - Destroyed records - Apportionment of cash on hand.

§19-768. State Auditor and Inspector - Budgets and estimates - Delivery to county clerk.

§19-769. Courthouse fund and other monies - Purchase of material without bids.

§19-770. Board of county commissioners - Powers and duties to be additional.

§19-781. Bonds authorized.

§19-782. Resolution of necessity - Petition - Notice of election.

§19-783. Holding of election - Ballots.

§19-784. Issuance and sale of self-liquidating or general obligation bonds.

§19-785. Issuance of bonds - Interest.

§19-786. Tax levy - Annual report - Estimate of needs - Issuance of revenue bonds.

§19-787. Site and building.

§19-788. Contracts - Bids - Notice - Preference - Uncompleted contracts - Payment of personal property taxes.

§19-789. Board of control - Lease to public trust or other authorized organization.

§19-790.1. Oath - Organization and meetings - Power and duties - Funds established - Facsimile signature machine

§19-790a. Application of act.

§19-792. Medical staff - Admissions - Rules and regulations.

§19-793. Purchase of building - Gifts.

§19-794. Audit of financial books and records.

§19-795. Penalties.

§19-796. Financial assistance programs.

§19-863.1. City and county planning and zoning - Cooperative planning commission - Board of adjustment.

§19-863.2. Counties and cities to which applicable - Metropolitan area planning commission - Contributions.

§19-863.3. Discontinuance of existing commission - Establishment of new commission - Procedure.

§19-863.4. Definitions.

§19-863.5. Commission membership - Appointment and tenure - Compensation - Vacancies—Removal.

§19-863.6. Chairman - Meetings - Rules - Employees - Fees - Financial assistance.

§19-863.7. Master plan - Public hearing.

§19-863.8. Approval of plans after adoption of master plan.

§19-863.9. Subdivision plats - Rules and regulations.

§19-863.10. Transfer or sale of lands.

§19-863.11. Building line or set-back regulations - Considerations - Hearings.

§19-863.12. Enforcement of building line and set-back regulations - Appeals - Modification.

§19-863.13. Zoning powers - Structures and equipment exempt.

§19-863.13A. Board of county commissioners may establish fines and penalties.

§19-863.14. Division into districts or zones.

§19-863.15. Recommendations by commission.

§19-863.16. Existing nonconforming uses.

§19-863.17. Amendment or repeal of regulations - Hearing and notice.

§19-863.18. Permits - Enforcement of regulations.

§19-863.19A. Extraterritorial application of zoning powers.

§19-863.20. County board of adjustment.

§19-863.21. Appeals to board - Powers and duties.

§19-863.22. Judicial review in district court.

§19-863.23. Appeals to district court from acts of the commission.

§19-863.24. Zoning regulations to govern.

§19-863.25. Fees - Farm homes and buildings exempt - Schedules.

§19-863.26. Notice of public hearings.

§19-863.27. Validation of existing plans, ordinances, etc.

§19-863.28. Violations and penalties.

§19-863.29. Exclusive control by commission - Transfer of records, etc.

§19-863.30. County electrical code - Definitions.

§19-863.31. Electrical and elevator construction contractors - Examination and renewal fees.

§19-863.32. Joint city-county electrical examining and appeal board.

§19-863.33. Examinations - Certificates - Issuance without examination.

§19-863.34. Apprentices.

§19-863.35. Classes of licenses - Fees.

§19-863.36. Bonds.

§19-863.37. Necessity for license - Applications - Contents - Violations.

§19-863.38. Electrical inspector - Deputies - Duties - Fees.

§19-863.39. Standards of safety.

§19-863.40. Plumbing inspector - Qualifications - Duties.

§19-863.41. Increase in population.

§19-863.42. Inspection by county inspector continued.

§19-863.43. Partial invalidity.

§19-863.44. Building and/or fire codes.

§19-863.44A. High-Rise Safety Act of 1975.

§19-863.44B. Purpose.

§19-863.44C. Definitions.

§19-863.44D. Sprinkler systems required - Exceptions.

§19-863.44E. Penalties.

§19-863.44F. Provisions as cumulative.

§19-863.45. County building inspector.

§19-863.46. Agreements with cities.

§19-863.47. Appeals.

§19-863.48. Penalties - Injunction.

§19-864.1. Joint city-county electrical examining and appeals board - Authorization.

§19-864.2. Definitions.

§19-864.3. Creation - Board - Duties - Review of Decisions - Expenses of operation.

§19-864.4. Certificates of competency - Examinations.

§19-864.5. Examination fees - Renewals.

§19-864.6. Apprentices - Registration - Limitations.

§19-864.7. Classes of licenses.

§19-864.8. Bond.

§19-864.9. License - Application.

§19-864.10. Electrical inspector - Selection - Duties.

§19-864.11. Manner of installation.

§19-864.12. Manufacturers and assemblers.

§19-864.13. Annexed territory.

§19-864.14. Exceptions.

§19-864.15. Violations.

§19-864.16. Identification of contractors.

§19-865.51. County planning commission and county board of adjustment authorized.

§19-865.52. Resolution of board - Majority vote of people.

§19-865.53. Territorial jurisdiction.

§19-865.54. Definitions.

§19-865.55. Commission membership.

§19-865.56. Cooperation and assistance.

§19-865.57. Coordinated physical development.

§19-865.58. Adoption and amendment of plan - Notice and hearing - Public record.

§19-865.59. Proposed improvements - Recommendations by commission.

§19-865.60. Rules and regulations for enforcement.

§19-865.61. Exemptions.

§19-865.62. County board of adjustment.

§19-865.63. Appeals to county board of adjustment.

§19-865.64. Appeals to district court and Supreme Court.

§19-865.65. Schedule of fees.

§19-865.66. Notice of public hearings.

§19-865.67A. Board of county commissioners may establish fines and penalties.

§19-865.68. Exclusive control.

§19-865.69. Existing county planning commissions - Advisory agency.

§19-866.1. Metropolitan area planning commission - County board of adjustment.

§19-866.2. City and county powers.

§19-866.3. Funds - Grants.

§19-866.4. Territorial jurisdiction.

§19-866.5. Establishment of planning commission.

§19-866.6. Definitions.

§19-866.7. Commission membership - Appointment and tenure - Compensation - Vacancies - Removal.

§19-866.8. Chairman - Meetings - Rules - Employees - Fees.

§19-866.9. Submission of proposals and plans - Advice and cooperation of other agencies.

§19-866.10. Metropolitan comprehensive plan.

§19-866.11. Submission of proposed improvement plans for commission recommendations.

§19-866.12. Plats and subdivisions - Rules and regulations.

§19-866.13. Recording of plats or deeds - Approval.

§19-866.14. Building lines.

§19-866.15. Enforcement of building line regulations - Appeals - Modification.

§19-866.16. Zoning powers - Exemptions.

§19-866.16A. Board of county commissioners may establish fines and penalties.

§19-866.17. Division into districts or zones.

§19-866.18. Recommendations by commission.

§19-866.19. Termination of nonconforming uses.

§19-866.20. Amendment or repeal of regulations - Notice and hearing.

§19-866.21. Permits required - Administration of rules and regulations.

§19-866.22. County Board of Adjustment.

§19-866.23. Appeals to board - Powers and duties.

§19-866.24. Appeals to district court.

§19-866.25. Zoning regulations to govern.

§19-866.26. Construction codes.

§19-866.27. Housing code.

§19-866.28. Building permit fees - Inspection fees.

§19-866.29. Notice of public hearings.

§19-866.30. Exemptions from zoning regulations.

§19-866.31. Validation of existing plans, ordinances, etc.

§19-866.32. Violations and penalties.

§19-866.33. Exclusive control by commission - Transfer of records, etc.

§19-866.34. Continued operation after population increase.

§19-866.35. Contracts with city-county planning commissions.

§19-867.1. Dedications for street or highway purposes not required as condition for approval of zoning ordinance.

§19-867.2. Counties exempt.

§19-868.1. Creation of county planning commission and board of adjustment.

§19-868.2. Personnel of county planning commission.

§19-868.3. Personnel and procedure of county board of adjustment.

§19-868.4. Staff and finances - Fees.

§19-868.5. Procedure of county planning commission.

§19-868.6. Master plan.

§19-868.7. Submission of proposed improvements to county planning commission.

§19-868.8. Approval of plat of subdivided lands - Rules and regulations.

§19-868.9. Building law regulations.

§19-868.10. Enforcement - Appeals - Modification.

§19-868.11. Zoning by board of county commissioners.

§19-868.11A. Board of county commissioners may establish fines and penalties.

§19-868.12. Zoning regulations defined.

§19-868.13. Outdoor advertising structures.

§19-868.14. Existing uses.

§19-868.15. Procedure for adoption of zoning regulations.

§19-868.16. Amendment of zoning regulations.

§19-868.17. Enforcement by county engineer.

§19-868.17A. Building and fire codes for unincorporated areas.

§19-868.18. Appeals to county board of adjustment.

§19-868.19. Appeals to district court and Supreme Court.

§19-868.20. Conflicts between cities or towns and county.

§19-868.21. Violations.

§19-868.22. Counties in which applicable.

§19-869.1. Lake area planning commission - Power to create.

§19-869.2. Resolution creating.

§19-869.3. Membership - Qualifications - Term - Joint commission - Removal - Vacancies - Compensation.

§19-869.4. Jurisdiction of commission.

§19-869.5. Authority of commission - Powers of county - Officers - Meetings - Funds - Personnel - Expenses - Fees

§19-869.6. Administration of zoning regulations - Board of adjustment.

§19-869.7. Violations - Penalties.

§19-871. Proposal for organization - Powers.

§19-872. Petition.

§19-872.1. Annexation of territory.

§19-873. Conduct of election - Canvass of votes - Order organizing district.

§19-874. Board of directors - Appointment and removal - Powers - Custodian of funds - Reports - Compensation.

§19-875. Meetings of board - Records - Right of entry - Acquisition of property - Contracts.

§19-876. Title to property - Sale of sewerage system - Election - Dissolution.

§19-877. Conveyances - Actions and suits.

§19-878. Secretary - Clerk.

§19-879. Bylaws, rules and regulations - Public, district and private sewer lines.

§19-880. Subdistrict sewers - Petition - Profiles, plans and specifications - Contracts.

§19-881. Computation and apportionment of cost - Assessment - Special assessment bonds.

§19-882. Collection of installments - Delinquency - Lien of assessments - Foreclosure - Sale.

§19-883. Suit to set aside assessment or bond - Limitation - New assessment.

§19-884. General plan of proposed operation - Bonds.

§19-886. Payment of bonds.

§19-887. Annual assessment by county assessor.

§19-888. Equalization of assessments - Notice of meeting.

§19-889. Hearing and determination of objections - Changes.

§19-890. Levy and collection of assessments for payment of bonds and costs of operation - Lien - Limitations.

§19-891. Costs and expenses - Paid out of construction fund.

§19-892. Tolls and charges.

§19-893. Notice for bids.

§19-894. Presentation and allowance of claims - Warrants.

§19-896. Approval of bonds by Supreme Court.

§19-897. County clerks to record instruments without fee.

§19-898.1. Consolidation with adjacent city or town.

§19-898.2. Request for consolidation - Election - Terms - Ordinance.

§19-898.3. Property of city or town upon consolidation - Former district offices vacated.

§19-898.4. Assumption of legal bonded indebtedness.

§19-898.5. Compliance with former district bond resolutions.

§19-898.6. Bonds affected.

§19-898.7. Mineral rights not affected.

§19-901.1. Organization authorized.

§19-901.2. Petition - Map - Notice, hearing and order - Name - Calling election.

§19-901.3. Notice of election - Qualifications of voters.

§19-901.4. Conduct of election - Returns and canvass of votes - Order.

§19-901.5. Board of directors - Elections - Vacancies.

§19-901.5A. Election procedures in lieu of election procedures set out in Section 901.5.

§19-901.6. Chairman, clerk and treasurer.

§19-901.7. Powers and duties of directors.

§19-901.7a. Fire chief for certain districts – Qualifications - Duties.

§19-901.8. Meetings - Regulation and prevention of fire hazards.

§19-901.9. Suits and actions.

§19-901.11. Fire protection district appraisal record.

§19-901.14. Formulation of plan.

§19-901.15. Bond election.

§19-901.16. Requisites of bonds, notes or other evidences of indebtedness.

§19-901.17. Sale of bonds.

§19-901.18. Payment of bonds and other evidences of indebtedness and interest.

§19-901.19. Levy of assessments.

§19-901.20. Collection of assessments.

§19-901.21. Claims against district.

§19-901.22. Including additional territory.

§19-901.23. Withdrawal of territory from district.

§19-901.23a. Annexation of all or a portion of a fire protection district - Requirements.

§19-901.24. Dissolution of district.

§19-901.25. Contracts for fire protection service.

§19-901.25a. Inclusion of contiguous districts.

§19-901.27. Audits - Order - Petition - Cost.

§19-901.28. Certification of audit - Standards - Filing - Certification of creation - Filing of creating document.

§19-901.29. Expenses of audit.

§19-901.30. Strikes, work stoppages or slowdowns prohibited - Grant of labor rights - Violations - Arbitration.

§19-901.30-1. Definitions.

§19-901.30-2.1. Subpoena of witnesses and documents - Notice and service - Rules - Hearings.

§19-901.30-2.2. Unfair labor practices - Complaint - Order to cease and desist - Restraining order.

§19-901.30-2. Collective bargaining - Bargaining agent - Hearing - Election.

§19-901.30-3. Agreement on contract - Submission to arbitration - Selection of arbitrators.

§19-901.30-4. Arbitration hearing - Submission of arbitration statement - Evidence - Selection decision.

§19-901.30-5. Decision factors - Responsibility for fees and expenses.

§19-901.30-6. Special election to select offer.

§19-901.30-7. Negotiated collective bargaining agreement - Required provisions - Disputes.

§19-901.30-8. Appropriation of monies required by collective bargaining - Notice - Time limitation.

§19-901.30-9. Violations - Penalties.

§19-901.31. Short title.

§19-901.32. Purpose of act.

§19-901.33. Application of act.

§19-901.34. Definitions.

§19-901.35. Advice and services of State Auditor and Inspector.

§19-901.36. Annual financial statement.

§19-901.37. Budgets - Format - Budget summary - Estimate of revenues - Determination of needs.

§19-901.40. Cash surpluses.

§19-901.41. Accounts and accounting - Budgets - Needs assessment.

§19-901.42. Hearing on proposed budget.

§19-901.43. Adoption of budget.

§19-901.44. Protests.

§19-901.45. Funds - Prohibited acts - Liability.

§19-901.46. Funds and accounts.

§19-901.47. Classification of estimated revenue and appropriation expenditures.

§19-901.48. Transfer of appropriation between accounts.

§19-901.49. Amendment of budget - Supplemental appropriations.

§19-901.50. Rules and regulations.

§19-901.55. Short title.

§19-901.56. Effectiveness of section - Coordinator defined - Consideration and determination of need of financial assistance - Certification - Distribution of monies - Expenditures.

§19-901.57. Administration of grants.

§19-901.58. Rural Fire Defense Equipment Revolving Fund.

§19-901.59. Purchase of equipment - Acquisition of storage space.

§19-901.60. Sale of equipment - Rules and regulations.

§19-901.61. Administration of rural fire protection program - Acquisition of federal excess property - Rural fire protection coordination districts.

§19-902.1. Short title.

§19-902.2. Creation and organization of district.

§19-902.3. Petition - Deposit - Filing - Hearing - Orders - Election.

§19-902.4. Notice of election - Qualified voters.

§19-902.5. Conduct of election - Certification of results - Orders.

§19-902.6. Directors - Meetings - Terms - Bylaws - Election resolution - Conduct of election - Vacancies.

§19-902.7. Officers of board of directors - Term - Compensation.

§19-902.8. Powers and duties of board of directors.

§19-902.9. Regular meetings - Special meetings - Quorum - Voting - Records.

§19-902.10. Actions and proceedings to enforce act.

§19-902.11. Rural road improvement district property record.

§19-902.12. Bond election - Resolution - Notice - Conduct of election - Canvass of returns.

§19-902.12b. Financing of improvements on pay-as-you-go basis.

§19-902.13. Bonds.

§19-902.14. Sale of bonds.

§19-902.15. Bond election.

§19-902.16. Additional assessments - Calling of election.

§19-902.17. Amount of levies.

§19-902.18. Powers and duties concerning supervision and control of county roads.

§19-902.19. Formation of district without bonded indebtedness or tax levies.

§19-902.20. Conduct of district organization elections.

§19-902.21. Election of district directors - Qualifications - Notice.

§19-902.22. Fraud or irregularities in election - Dispute procedure.

§19-904.1. Creation of county jail trust authority - Election.

§19-904.2. Board of directors - Officers.

§19-904.3. Powers and duties of board.

§19-904.4. Meetings of board.

§19-904.5. Authority to sue and be sued.

§19-904.6. Plan of operation - Election on funding.

§19-904.7. Payment of claims.

§19-904.8. Dissolution of the authority.

§19-904.9. Annual audits required.

§19-904.10. Auditors' qualifications - Audit by State Auditor and Inspector - Certification of authorities' creation - Expense of audit.

§19-905. Short title.

§19-905.1. Definitions.

§19-905.2. Regional jail districts - Powers - County duties - Termination.

§19-905.3. Regional jail districts - Powers.

§19-905.4. Regional jail commission - Commissioners - Tenure - Compensation.

§19-905.5. Regional jail director - Compensation - Authority.

§19-905.6. Prisoners.

§19-931. Authorization to establish and maintain.

§19-932. Dedication of lands and buildings.

§19-933. Period of dedication - Resolution.

§19-934. Joint establishment of recreational system.

§19-935. Provisions as cumulative.

§19-941. Counties over 300,000 population - Installation and operation of parking lot.

§19-942. Penalty for failure to pay fee.

§19-943. County parking fund.

§19-944. Improperly placed, stopped, parked or standing vehicles - Civil fines - Courthouse security.

§19-951. Fund and system authorized.

§19-952. Control and management.

§19-952.1. Board of trustees.

§19-952.2. Payment of certain expenses and costs.

§19-953. Contributions by county - Use of funds - Return of employee funds.

§19-953.1. Board of trustees - Counties having a population in excess of 675,000.

§19-953.1A. Board of trustees - Counties having a population of 675,000 or less.

§19-953.2. Fiduciaries - Power and authority - Restrictions.

§19-954. Annual appropriation - Maximum contributions.

§19-955. Prorating in case of insufficiencies.

§19-956. Eligibility for benefits - Reduction of mandatory service requirement - Disability - Military service - Surviving spouse.

§19-956.2. Alternative method of determining retirement benefits - Vesting restrictions.

§19-957. Employee defined.

§19-957-1. County retirement system — Eligibility – Contribution limits.

§19-958. Necessary provisions by resolution.

§19-959. Money not liable to attachment, garnishment, levy or seizure - Exception of qualified domestic orders.

§19-960. Payment of certain employer's contributions from court fund.

§19-961. Employees whose salaries are paid in whole or in part from Law Library Fund.

§19-962. Appeals.

§19-965. Defined benefit retirement plan - Amendment or modification - Impact statement.

§19-971. Election to establish – Creation of fund – Contributions – Definitions.

§19-1001. Short title.

§19-1002. Purpose - Commission created.

§19-1003. Counties authorized to act - Contract with cities - Resolution of necessity.

§19-1004. Commission membership - Tenure - Vacancies - Compensation - Expenses.

§19-1005. Chairman - Meetings - Quorum - Fee schedule - Financial assistance.

§19-1006. Director.

§19-1007. Annual budget, contributions and expenditures - Tax levy.

§19-1008. Powers of commission.

§19-1009. Bringing in other cities, towns or school districts.

§19-1010. Retirement system - Workers' compensation.

§19-1011. Act as cumulative.

§19-1101. Authorization to establish countywide programs - Financing.

§19-1102. Purposes for which funds may be expended.

§19-1103. Advisory committee - Duties and responsibilities.

§19-1103.1. Executive director - Contract for services - Salary.

§19-1104. Cooperation with other counties, agencies, etc.

§19-1201. Ambulance Service Districts Act.

§19-1202. Definitions.

§19-1203. District board of directors - Authorization to create districts – Emergency medical services plan.

§19-1204. Petition for creation of district - Contents.

§19-1205. Notice and hearing.

§19-1206. Determination by board - Declaration of incorporation.

§19-1207. Board of directors - Bylaws.

§19-1208. Governing body - Meetings - Vacancies - Rules and regulations.

§19-1209. Powers of district.

§19-1210. Proportionate payment of costs.

§19-1211. Annexation of additional area.

§19-1212. Notice of annexation petition.

§19-1213. Hearing and determination of annexation petition.

§19-1214. Terms of board members - Annual meetings of residents.

§19-1215. Officers.

§19-1216. Operation and repair of equipment - Compensation - Budgets - Audits.

§19-1217. Dissolution of districts.

§19-1218. Sale of facilities and property.

§19-1219. Release of area from district.

§19-1220. Tax exemption.

§19-1221. Consolidation of districts.

§19-1230. Change of grade of road, street, etc. - Permanent improvement - Powers of commissioners.

§19-1231. Compensation of abutting record title holders - Failure to compensate.

§19-1232. Plans and specifications for improvements - Resolution - Assessment plat - Cost estimates - Protests - Assessment roll.

§19-1233. Consulting engineer - Bond attorneys' or fiscal agents' services.

§19-1234. Notice to affected record title holders - Protests.

§19-1235. Contest of improvement.

§19-1236. Petition for improvement - Sufficiency.

§19-1237. Powers of commissioners relative to petition for improvement - Revision of assessments.

§19-1238. Resolution of contest or noncontest of improvement - Approval of plans and specifications - Contractor's bond - Bidding procedure.

§19-1239. Awarding of contracts - Excessive costs.

§19-1240. Appraisement and apportionment of benefits - Errors in description of lot or tract liable for assessment.

§19-1241. County assessor - Duty to appraise and apportion - Reports.

§19-1242. Objections to appraisement or apportionment - Hearing - Notice - Time.

§19-1243. Review of appraisement and apportionment - Objections to proposed assessment.

§19-1244. Property of cities, towns, counties, boards of education or school districts - Assessment against.

§19-1246. Street intersections and alley crossings - Improvement costs - State aid.

§19-1247. Payment of assessments - Interest - Levy of assessment - Assessment resolution - Liens.

§19-1248. Road assessment record.

§19-1249. Due date of first installment - Delinquent installments - Collection of installments - Limitation of actions.

§19-1250. Installments - Payment - Collecting agent - Duties.

§19-1251. Action to foreclose lien - Petition - Summons - Parties - Judgments - Surety bond or deposit.

§19-1252. Penalties for delinquent taxes - Disposition.

§19-1253. Grounds for sustaining action against board of county commissioners.

§19-1254. Acceptance of improvements.

§19-1255. Improvement of existing roads, streets, avenues, alleys, or lanes - Application of act.

§19-1256. Contractor's bond - Deposit prior to acceptance of improvement - Amount - Repair of improvements.

§19-1257. Road Improvement Bonds.

§19-1258. Proceeds from sale of bonds – Disbursement – Payment of contractor.

§19-1259. Registration of bonds - Transfer or assignment.

§19-1260. Consent of registered owners of bond to payment of special assessments - Presentment for payment - Endorsement - Cancellation.

§19-1261. Delinquent assessments or installments - Presentment of bond receipt as payment - Discharge of liens.

§19-1262. Transferees or assignees - Obligations.

§19-1263. Application of Sections 1230 through 1262.

§19-1264. Annexation to road improvement district.

§19-1275. Authority to issue bond.

§19-1276. Election - Resolution - Notice - Ballots.

§19-1277. Issuance and sale of bonds - Competitive bids - Deposit of proceeds.

§19-1278. Interest rate.

§19-1279. Levy of taxes to pay principal and interest on bond.

§19-1301. Vacation and sick leave plan.

§19-1302. Wellness Council.

§19-1401. Short title.

§19-1402. Purpose of County Budget Act.

§19-1403. Application of act.

§19-1404. Definitions.

§19-1405. Accounting records and financial statements - Establishment and maintenance.

§19-1406. Maintenance of funds and account groups.

§19-1407. County budget board - Membership - Officers - Vacancies - Meetings.

§19-1408. Preparation of budget for each fund.

§19-1409. Adoption of budget - Capital projects fund budget - Reserve fund.

§19-1410. Fund budgets required - Format - Contents.

§19-1411. Estimate of revenues and expenditures.

§19-1412. Public hearings - Notice.

§19-1413. Adoption of budget - Filing - Appropriations.

§19-1414. Examination of budgets - Powers and duties of excise board.

§19-1415. Protests - Status of budget - Examination.

§19-1416. Expenditures exceeding fund balance prohibited - Budget balances - Other unlawful acts - Liability.

§19-1417. Classifying estimated revenues and expenditures.

§19-1418. Transfer of appropriations.

§19-1419. Transfer of special fund, debt service and special assessment fund balances.

§19-1420. Supplemental appropriations - Amendment of budget.

§19-1421. Implementation and administration of act.

§19-1500. County purchasing agent - Appointment - Training - Duties and responsibilities - Salary - Office space and equipment.

§19-1500.1. County purchasing agent – Powers – Electronic commerce.

§19-1501. Duties of county purchasing agent - Requisition of purchase orders.

§19-1502. Uniform identification system and inventory system for county supplies, materials, equipment, information technology and telecommunication goods - County road and bridge inventory officer - Duties of county commissioners.

§19-1503. Department receiving officers to be designated.

§19-1504. Duties of receiving officer.

§19-1505. Procedures for the operation of county government.

§19-1505.1. Contracts for supplies, equipment or materials - Bidders to provide information as to manufacturer and country of origin of supplies, equipment and materials.

§19-1505.2. Exception to purchasing procedures for public trusts.

§19-1506. Sheriff or deputy sheriff authorized to make certain travel purchases by credit card.

§19-1507. Number of credit cards issued and amount of charges allowed.

§19-1601. Short title.

§19-1602. Definitions.

§19-1603. Exemptions.

§19-1604. License required.

§19-1605. Application for license - Contents.

§19-1606. Forms for applications for license and license certificate.

§19-1607. Agents of transient merchants.

§19-1608. License fee - Bond.

§19-1609. Issuance of license - Transferability - Validity.

§19-1610. Violations - Misdemeanor.

§19-1611. Enforcement of act.

§19-1701. Short title.

§19-1702. Purpose of act.

§19-1703. Application of act.

§19-1704. Definitions.

§19-1705. Advice on procedural and technical matters.

§19-1706. Annual financial statement.

§19-1706.1. Payment of audit expenses.

§19-1707. Organization of board.

§19-1708. Preparation of annual budget for each fund.

§19-1709. Budget for each fund - Format - Summary - Estimate of revenues and expenditures - Determination of need for sinking fund purposes.

§19-1710. Sinking fund levy - Formula - Intent of act.

§19-1710.1. Emergency medical service districts – Ambulance services.

§19-1711. Computation of levy for each fund - Procedure.

§19-1712. Cash surpluses.

§19-1713. Accounting of monies.

§19-1714. Hearing on budget.

§19-1715. Adoption of budget - Filing - Effective date - Review of budget.

§19-1716. Protests against budget.

§19-1717. Prohibitions on expenditures - Violations - Penalties.

§19-1718. Funds and account groups to be maintained.

§19-1719. Classification of estimated revenues and appropriation expenditures.

§19-1720. Transfer of unexpended or unencumbered appropriation or funds in special fund.

§19-1721. Amendment of budget.

§19-1722. Rules and regulations - Forms.

§19-1723. Purchases by board - Process.

§19-1801. Reverse auction bidding.