Oklahoma Statutes
Title 19. Counties and County Officers
§19-866.22. County Board of Adjustment.

The board of county commissioners of any such county shall appoint a county board of adjustment composed of five (5) members, residents of such county, two of whom shall reside outside the corporate limits of the municipality, for a term of three (3) years, except that when the first appointment is made hereunder, the term of office of two of said members shall be one (1) year, the term of two of said members shall be two (2) years, and the term of office of one of said members shall be three (3) years. A member of such county board of adjustment, once qualified, can thereafter be removed during his or her term of office only for cause and after a hearing held before the board of county commissioners. In the event of the death, resignation or removal of any such member before the expiration of his or her term, a successor shall be appointed by the board of county commissioners to serve his or her unexpired term. All members of the county board of adjustment shall serve as such without compensation.

The county board of adjustment shall elect its own chair and shall adopt rules or procedures consistent with the provisions of Section 866.1 et seq. of this title. The chair, or, in his or her absence, the acting chair, may administer oaths and compel the attendance of witnesses. Three members of the county board of adjustment, with both the city and the county being represented, shall constitute a quorum. All meetings of the county board of adjustment shall be open to the public and a public record shall be kept of all proceedings.
The county board of adjustment may, with the approval of the board of county commissioners, appoint such employees as may be necessary and may incur necessary expenses, within the limits of the appropriations authorized by the board of county commissioners.
For each petition and for each request for a public hearing, the county board of adjustment shall collect a fee the amount thereof to be fixed by the respective boards of county commissioners which such fees shall be deposited with the county treasurer as required by law, and credited to the general fund of the county, and report thereof made to the board of county commissioners each month. Publication notices and transcripts on appeal shall be paid for by parties requiring or requesting the same.
Added by Laws 1957, p. 135, § 22, emerg. eff. May 31, 1957. Amended by Laws 2009, c. 108, § 1, eff. Nov. 1, 2009.

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.