State Codes and Statutes

Statutes > Iowa > Title-9 > Subtitle-1 > Chapter-331 > 331-323

331.323 POWERS RELATING TO COUNTY OFFICERS -- COMBINING DUTIES. 1. A county may combine the duties of two or more of the following county officers and employees as provided in this subsection: a. Sheriff b. Treasurer c. Recorder d. Auditor e. Medical examiner f. General assistance director g. County care facility administrator h. Commission on veteran affairs i. Director of social welfare j. County assessor k. County weed commissioner. If a petition of electors equal in number to twenty-five percent of the votes cast for the county office receiving the greatest number of votes at the preceding general election is filed with the auditor no later than five working days before the filing deadline for candidates for county offices as specified in section 44.4 for the next general election, the board shall direct the commissioner of elections to call an election for the purpose of voting on the proposal. If the petition contains more than one proposal for combining duties, each proposal shall be listed on the ballot as a separate issue. If the majority of the votes cast is in favor of a proposal, the board shall take all steps necessary to combine the duties as specified in the petition. The petition shall state the offices and positions to be combined and the offices or positions to be abolished. Offices and positions that have been combined may be subsequently separated by a petition and election in the same manner. If an appointive officer or position is abolished, the term of office of the incumbent shall terminate one month from the day the proposal is approved. If an elective office is abolished, the incumbent shall hold office until the completion of the term for which elected, except that if a proposal is approved at a general election which fills the abolished office, the person elected shall not take office. When the duties of an officer or employee are assigned to one or more elected officers, the board shall set the initial salary for each elected officer. Thereafter, the salary shall be determined as provided in section 331.907. 2. The board may: a. Require additional security on an officer's bond, in accordance with sections 65.2 and 65.3, or hear a petition of the surety for release and require a new bond, in accordance with sections 65.4 to 65.8. b. Require any county officer to make a report to it under oath on any subject connected with the duties of the office, and remove from office by majority vote an officer who refuses or neglects to make a report or give a bond required by the board within twenty days after the requirement is made known to the officer. c. Compromise an unsatisfied judgment rendered in favor of the county against a county officer and the sureties on the officer's bond, if the county is satisfied that the full amount cannot be collected. The county may compromise with one or more of the sureties and release those sureties if the officer and each of the sureties on the officer's bond execute a written consent to the compromise and to the release of each of the sureties who agree to the compromise, and in the writing agree that the compromise and release do not release any of the sureties who do not agree to the compromise. The written consent shall be filed with the auditor. If the judgment is based upon a default in county funds, the money received under the compromise shall be paid pro rata to the funds in proportion to the amount each fund was in default at the time the judgment was rendered. d. Authorize a county officer to destroy records in the officer's possession which have been on file for more than ten years, and are not required to be kept as permanent records. e. Enter into an agreement with one or more other counties to share the services of a county attorney, in accordance with section 331.753. f. Provide that the county attorney be a full-time or part-time officer in accordance with section 331.752. g. Establish the number of deputies, assistants, and clerks for the offices of auditor, treasurer, recorder, sheriff, and county attorney. h. Exercise other powers authorized by state law.
         1. [C62, 66, 71, 73, 75, 77, 79, 81, § 332.17--332.22; S81, § 331.323(1); 81 Acts, ch 117, § 322] 2. a. [S81, § 331.323(2); 81 Acts, ch 117, § 322] b. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130(8, 9); C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(8, 9); S81, § 331.323; 81 Acts, ch 117, § 322] c. [C97, § 437--439; C24, 27, 31, 35, 39, § 5136--5138; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.12--332.14; S81, § 331.323(2); 81 Acts, ch 117, § 322] d. [C24, 27, 31, 35, 39, § 5139; C46, 50, § 332.15; C54, 58, 62, 66, 71, § 332.15, 343.13; C73, 75, 77, § 110.9, 332.15, 335.11, 343.13; C79, 81, § 110.16, 332.15, 335.11, 343.13; S81, § 331.323; 81 Acts, ch 117, § 322] e, f. [S81, § 331.323(2); 81 Acts, ch 117, § 322] g. [C97, § 298, 303, 481, 491, 496, 510, 2734; S13, § 303-a; SS15, § 298, 481, 491, 510-b, 2734-b; C24, 27, 31, 35, 39, § 5238; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 341.1; S81, § 331.323(2); 81 Acts, ch 117, § 322] h. [S81, § 331.323(2); 81 Acts, ch 117, § 322]          Section History: Recent Form
83 Acts, ch 186, § 10072, 10073, 10201; 86 Acts, ch 1155, § 3; 87 Acts, ch 115, §52; 87 Acts, ch 227, § 26; 92 Acts, ch 1212, § 31; 93 Acts, ch 143, § 47 Referred to in § 331.502, 331.552, 331.602, 331.610, 331.653, 331.756(85), 441.56 331.324 DUTIES AND POWERS RELATING TO COUNTY AND TOWNSHIP OFFICERS AND EMPLOYEES. 1. The board shall: a. Carry out the duties of a public employer to engage in collective bargaining in accordance with chapter 20. b. Grant claims for mileage and expenses of officers and employees in accordance with sections 70A.9 to 70A.13 and section 331.215, subsection 2. c. Provide workers' compensation benefits to officers and employees as required by chapter 85. d. Provide occupational disease compensation to employees as required by chapter 85A. e. Cooperate with the workers' compensation commissioner and comply with requirements imposed upon counties under chapters 86 and 87. f. Comply with occupational safety and health standards as required by chapter 88. g. Comply with wage payment requirements imposed upon counties under chapter 91A. h. Comply with employment security requirements imposed upon counties under chapter 96. i. Participate in the Iowa public employees' retirement system as required by chapter 97B. j. Participate in the federal Social Security Act as required by chapter 97C. k. Provide for support of the civil service commission for deputy sheriffs in accordance with section 341A.20. l. Establish the compensation of deputies and assistants in accordance with section 331.904. m. Provide a deferred compensation program for any employee, in accordance with section 509A.12. n. Employ persons who are blind or partially blind and persons with physical disabilities in accordance with section 216C.2. o. Fix the compensation for services of county and township officers and employees if not otherwise fixed by state law. p. Perform other duties required by state law. 2. If the board wishes to participate in a program of interchange of employees, it shall do so in accordance with chapter 28D. 3. In exercising its power to resolve disputes with officers and employees, the board may arbitrate disputes in accordance with chapter 679B. 4. If the liability of a county officer or employee in the performance of official duties is not fully indemnified by insurance, the board shall pay a loss for which the officer or employee is found liable beyond the amount of insurance, and may compromise and settle any such claim. 5. If a board provides group insurance for county employees, it shall also provide the insurance to a full-time county extension office assistant employed in the county, if the county is reimbursed for the premium by the county extension district. 6. In carrying out the requirement of section 331.322, subsection 1, the board may purchase an individual or a blanket surety bond insuring the fidelity of county officers and county employees who are accountable for county funds or property subject to the minimum surety bond requirements of chapter 64. An elected county officer is deemed to have furnished surety if the officer is covered by a blanket bond purchased as provided in this subsection.
         Section History: Early Form
1. a--n. [S81, § 331.324(1); 81 Acts, ch 117, § 323] o. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(10); S81, § 331.324(1); 81 Acts, ch 117, § 323] p. [S81, § 331.324(1); 81 Acts, ch 117, § 323] 2, 3. [S81, § 331.324(2--4); 81 Acts, ch 117, § 323] 4. [C73, 75, 77, 79, 81, § 332.43; S81, § 331.324(5); 81 Acts, ch 117, § 323; 82 Acts, ch 1104, § 35] 5. [C75, 77, 79, 81, § 509A.7; 82 Acts, ch 1101, § 1]
         Section History: Recent Form
83 Acts, ch 14, § 4; 83 Acts, ch 186, § 10074, 10075, 10201; 94 Acts, ch 1173, §17; 96 Acts, ch 1129, §83; 98 Acts, ch 1061, §11 Referred to in § 331.322 331.325 CONTROL AND MAINTENANCE OF PIONEER CEMETERIES -- CEMETERY COMMISSION. 1. As used in this section, "pioneer cemetery" means a cemetery where there have been twelve or fewer burials in the preceding fifty years. 2. Each county board of supervisors may adopt an ordinance assuming jurisdiction and control of pioneer cemeteries in the county. The board shall exercise the powers and duties of township trustees relating to the maintenance and repair of cemeteries in the county as provided in sections 359.28 through 359.40 except that the board shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the maintenance and repair of all cemeteries under the jurisdiction of the county including pioneer cemeteries shall be paid from the county general fund. The maintenance and improvement program for a pioneer cemetery may include restoration and management of native prairie grasses and wildflowers. 3. In lieu of management of the cemeteries, the board of supervisors may create, by ordinance, a cemetery commission to assume jurisdiction and management of the pioneer cemeteries in the county. The ordinance shall delineate the number of commissioners, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the board. The board may delegate any power and duties relating to cemeteries which may otherwise be exercised by township trustees pursuant to sections 359.28 through 359.40 to the cemetery commission except the commission shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the expenses of the cemetery commission shall be paid from the county general fund. 4. Notwithstanding sections 359.30 and 359.33, the costs of management, repair, and maintenance of pioneer cemeteries shall be paid from the county general fund.
         Section History: Recent Form
96 Acts, ch 1182, §1; 2005 Acts, ch 128, §1; 2009 Acts, ch 132, §3 Referred to in § 331.424B, 359.28, 459.102 331.326 THROUGH 331.340 Reserved. 331.341 CONTRACTS. 1. When the estimated total cost of a public improvement, other than improvements which may be paid for from the secondary road fund, exceeds the competitive bid threshold in section 26.3, or as established in section 314.1B, the board shall follow the competitive bid procedures for governmental entities in chapter 26 and the contract letting procedures in section 384.103. As used in this section, "public improvement" means the same as defined in section 26.2 as modified by this subsection. 2. The board shall give preference to Iowa products and labor in accordance with chapter 73 and shall comply with bid and contract requirements in chapter 26. 3. Contracts for improvements which may be paid for from the secondary road fund shall be awarded in accordance with sections 309.40 to 309.43, 310.14, 314.1, 314.2, and other applicable state law. 4. If the contract price for a public improvement is twenty-five thousand dollars or more, the board shall require a contractor's bond in accordance with chapter 573. 5. In exercising its power to contract for public improvements, the board may contract for the application of contract termination procedures in accordance with chapter 573A.
         Section History: Early Form
[C24, 27, 31, 35, 39, § 351, 5131, 5132; C46, 50, 54, 58, 62, 66, 71, 73, 75, § 23.1, 332.7, 332.8; C77, 79, 81, § 23.1, 332.7; S81, § 331.341; 81 Acts, ch 117, § 340]
         Section History: Recent Form
94 Acts, ch 1173, §18; 95 Acts, ch 71, §2; 98 Acts, ch 1153, §1; 2006 Acts, ch 1017, §31, 32, 42, 43; 2007 Acts, ch 144, §13 Referred to in § 28J.3, 28M.4, 331.301, 331.471, 346A.2, 350.6, 357H.7 Optional waiver; § 12.44 331.342 CONFLICTS OF INTEREST IN PUBLIC CONTRACTS. As used in this section, "contract" means a claim, account, or demand against or agreement with a county, express or implied, other than a contract to serve as an officer or employee of the county. However, contracts subject to section 314.2 are not subject to this section. An officer or employee of a county shall not have an interest, direct or indirect, in a contract with that county. A contract entered into in violation of this section is void. The provisions of this section do not apply to: 1. The designation of a bank or trust company as a depository, paying agent, or for investment of funds. 2. An employee of a bank or trust company, who serves as treasurer of a county. 3. Contracts made by a county upon competitive bid in writing, publicly invited and opened. 4. Contracts in which a county officer or employee has an interest solely by reason of employment, or a stock interest of the kind described in subsection 8, or both, if the contracts are made by competitive bid, publicly invited and opened, or if the remuneration of employment will not be directly affected as a result of the contract and the duties of employment do not directly involve the procurement or preparation of any part of the contract. The competitive bid qualification of this subsection does not apply to a contract for professional services not customarily awarded by competitive bid. 5. The designation of official newspapers. 6. A contract in which a county officer or employee has an interest if the contract was made before the time the officer or employee was elected or appointed, but the contract shall not be renewed. 7. A contract with volunteer fire fighters or civil defense volunteers. 8. A contract with a corporation in which a county officer or employee has an interest by reason of stockholdings when less than five percent of the outstanding stock of the corporation is owned or controlled directly or indirectly by the officer or employee or the spouse or immediate family of the officer or employee. 9. A contract made by competitive bid, publicly invited and opened, in which a member of a county board, commission, or administrative agency has an interest, if the member is not authorized by law to participate in the awarding of the contract. The competitive bid qualification of this subsection does not apply to a contract for professional services not customarily awarded by competitive bid. 10. Contracts not otherwise permitted by this section, for the purchase of goods or services by a county, which benefit a county officer or employee, if the purchases benefiting that officer or employee do not exceed a cumulative total purchase price of one thousand five hundred dollars in a fiscal year. 11. A contract that is a bond, note, or other obligation of the county and the contract is not acquired directly from the county, but is acquired in a transaction with a third party, who may or may not be the original underwriter, purchaser, or obligee of the contract.
         Section History: Early Form
[S81, § 331.342; 81 Acts, ch 117, § 341]
         Section History: Recent Form
90 Acts, ch 1209, §3, 4; 2003 Acts, ch 36, §2, 3 Referred to in § 28J.3, 28M.4, 331.471 331.343 THROUGH 331.360 Reserved. 331.361 COUNTY PROPERTY. 1. Counties bounded by a body of water have concurrent jurisdiction over the entire body of water lying between them. 2. In disposing of an interest in real property by sale or exchange, by lease for a term of more than three years, or by gift, the following procedures shall be followed, except as otherwise provided by state law: a. The board shall set forth its proposal in a resolution and shall publish notice of the time and place of a public hearing on the proposal, in accordance with section 331.305. b. After the public hearing, the board may make a final determination on the proposal by resolution. c. When unused highway right-of-way is not being sold or transferred to another governmental authority, the county shall comply with the requirements of section 306.23. 3. An interest in real property which is assessed for taxation as residential or commercial multifamily property may be disposed of through a public request for proposals process. A proposal submitted pursuant to this section shall state the housing use planned by the person submitting the proposal. The board shall publish the proposals in a notice of the time and place of a public hearing on the proposals, in accordance with section 331.305. After the public hearing, the board may choose by resolution from among the proposals submitted or may reject all proposals and submit a new request for proposals. 4. The board shall not dispose of real property by gift except for a public purpose, as determined by the board, in accordance with other state law. 5. The board shall: a. Proceed upon a petition to establish a memorial hall or monument under chapter 37, as provided in that chapter. b. Comply with section 103A.10, subsection 4, in the construction of new buildings. c. Proceed upon a petition to, or with approval of the voters, establish a county public hospital under chapter 347 or sell or lease a county hospital for use as a private hospital or as a merged area hospital under chapter 145A or sell or lease a county hospital in conjunction with the establishment of a merged area hospital in accordance with procedures set out in chapter 347. d. Bid for real property at a tax sale as required under section 446.19, and handle the property in accordance with section 446.31 and chapter 569. e. Require the conduction of a life cycle cost analysis for county facilities in accordance with chapter 470. f. Comply with chapter 216D if food service is provided in public buildings. g. Comply with section 216C.9 if curbs and ramps are constructed. h. Provide facilities for the district court in accordance with section 602.1303. i. Perform other duties required by state law. 6. In exercising its power to manage county real property, the board may lease land for oil and gas exploration as provided in section 458A.21. 7. The board shall not lease, purchase, or construct a facility or building before considering the leasing of a vacant facility or building which is located in the county and owned by a public school corporation. The board may lease a facility or building owned by the public school corporation with an option to purchase the facility or building in compliance with section 297.22. The lease shall provide that the public school corporation may terminate the lease if the corporation needs to use the facility or building for school purposes. The public school corporation shall notify the board at least thirty days before the termination of the lease.
         Section History: Early Form
1. [C51, § 95; R60, § 223; C73, § 280; C97, § 395; C24, 27, 31, 35, 39, § 5129; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.2; S81, § 331.361(1); 81 Acts, ch 117, § 360] 2, 3. [C24, 27, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, § 332.3; C71, 73, 75, 77, 79, § 332.3, 569.8; C81, § 332.3(13); S81, § 331.361(2, 3); 81 Acts, ch 117, § 360] 4. [C39, § 5130.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.5; S81, § 331.361(4); 81 Acts, ch 117, § 360] 5. [C24, 27, 31, 35, 39, § 487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 37.5; S81, § 331.361(5); 81 Acts, ch 117, § 360] 6. [S81, § 331.361(6); 81 Acts, ch 117, § 360] 7. [82 Acts, ch 1148, § 3]
         Section 83 Acts, ch 186, § 10076, 10201; 85 Acts, ch 185, §1; 87 Acts, ch 35, §2; 94 Acts, ch 1173, §19; 96 Acts, ch 1204, §30; 97 Acts, ch 184, § 5; 2007 Acts, ch 54, §32 Referred to in § 350.4, 446.19A, 569.8, 589.28 331.362 ROADS AND TRAFFIC. 1. A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2, subsection 5, paragraph "b", and subsection 6, paragraph "b". 2. The board shall exercise the county's jurisdiction over secondary roads in accordance with chapters 306, 309, 310, 314, and other applicable laws. 3. The board may establish secondary road assessment districts as provided in chapter 311. 4. If a county has land subject to section 312.8, the board shall administer road funds available under that section as prescribed in that section. 5. The board may enter into agreements with the department of transportation as provided in section 313.2. 6. The board shall provide for the control of noxious weeds in accordance with chapter 317. 7. The board shall cause the removal of obstructions on the secondary roads, in accordance with chapter 318. 8. The board shall proceed upon a petition to construct a sidewalk in accordance with sections 320.1 to 320.3. The board may grant permission to lay gas and water mains, construct and maintain cattleways, or construct sidewalks in connection with the secondary roads, in accordance with sections 320.4 to 320.8. 9. A county may regulate traffic on and use of the secondary roads, in accordance with sections 321.236 to 321.250, 321.254, 321.255, 321.285, subsection 4, sections 321.352, 321.471 to 321.473, and other applicable provisions of chapter 321, and sections 321G.9, 321I.10, and 327G.15.          Section History: Early Form
[S81, § 331.362; 81 Acts, ch 117, § 361]
         Section History: Recent Form
2004 Acts, ch 1132, §84; 2006 Acts, ch 1097, §17; 2009 Acts, ch 133, §241 331.363 THROUGH 331.380 Reserved. 331.381 DUTIES RELATING TO SERVICES. The board shall: 1. Proceed in response to a petition to establish a unified law enforcement district in accordance with sections 28E.21 to 28E.28A, or the board may proceed under those sections on its own motion. 2. Provide for emergency management planning in accordance with sections 29C.9 through 29C.13. 3. Proceed in response to a petition to establish a county conservation board in accordance with section 350.2. 4. Comply with chapter 222, including but not limited to sections 222.13, 222.14, and 222.59 to 222.82, in regard to the care of persons with mental retardation. 5. Comply with chapters 227, 229 and 230, including but not limited to sections 227.11, 227.14, 229.42, 230.25, 230.27, and 230.35, in regard to the care of persons with mental illness. 6. Audit and pay the burial expense for indigent veterans, as provided in section 35B.15. 7. Make determinations regarding emergency relief services in accordance with sections 251.5 and 251.6. 8. Administer general assistance for the poor in accordance with chapter 252. 9. Comply with chapters 269 and 270 in regard to the payment of costs for pupils at the Iowa braille and sight saving school and the school for the deaf. 10. Enforce the interstate library compact in accordance with sections 256.70 through 256.73. 11. Proceed in response to a petition to establish or end an airport commission in accordance with sections 330.17 to 330.20. 12. Proceed in response to a petition for a city hospital to become a county hospital in accordance with section 347.23. 13. Provide for the seizure, impoundment, and disposition of dogs in accordance with chapter 351. 14. Proceed in response to a petition to establish a county library district in accordance with sections 336.2 to 336.5, or a petition to provide library service by contract or to terminate the service under section 336.18. 15. Establish a sanitary disposal project in accordance with sections 455B.302, 455B.305, and 455B.306. 16. a. Furnish a place for the confinement of prisoners as required in section 903.4, and in accordance with chapter 356 or 356A. b. Notwithstanding paragraph "a", after consulting with and obtaining the approval of the chief judge of the judicial district, the board of a county with a population of less than fifteen thousand according to the 1990 census may enter into an agreement with a contiguous county to share costs and to provide space for the county's prisoners and space for the district court. 17. Perform other duties required by state law.
         Section History: Early Form
1--7. [S81, § 331.381(1--7); 81 Acts, ch 117, § 380] 8. [C51, § 820, 825--827; R60, § 1388, 1393--1395; C73, § 1365, 1369--1371; C97, § 2234, 2238--2240; S13, § 2234; C24, 27, § 5329, 5334--5336; C31, 35, § 5329, 5334, 5334-c1, 5335, 5336; C39, § 3828.106, 3828.110--3828.113; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 252.34, 252.38--252.41; S81, § 331.381(8); 81 Acts, ch 117, § 380] 9. [C35, § 2554-g9; C39, § 2554.09; C46, 50, 54, 58, 62, § 150.9; C66, 71, 73, 75, 77, 79, 81, § 150.9, 150A.5; S81, § 331.381(9); 81 Acts, ch 117, § 380] 10--13. [S81, § 331.381(10--13); 81 Acts, ch 117, § 380] 14. [C97, § 458; S13, § 458; C24, 27, 31, 35, 39, § 5425; C46, 50, 54, 58, § 351.6; C62, 66, 71, 73, 75, 77, 79, 81, § 332.3(21), 351.6; S81, § 331.381(14); 81 Acts, ch 117, § 380] 15. [S81, § 331.381(15); 81 Acts, ch 117, § 380] 16. [C62, 66, 71, 73, 75, 77, 79, § 332.31; S81, § 331.381(16); 81 Acts, ch 117, § 380] 17, 18. [S81, § 331.381(17, 18); 81 Acts, ch 117, § 380]
         Section History: Recent Form
83 Acts, ch 79, § 3; 92 Acts, ch 1139, § 25; 92 Acts, ch 1164, § 1; 92 Acts, ch 1212, § 32; 93 Acts, ch 48, § 52; 94 Acts, ch 1173, §20; 96 Acts, ch 1129, § 113; 2005 Acts, ch 167, §53, 66 Referred to in § 23A.2, 602.6105 331.382 POWERS AND LIMITATIONS RELATING TO SERVICES. 1. The board may exercise the following powers in accordance with the sections designated, and may exercise these or similar powers under its home rule powers or other provisions of law: a. Establishment of parks outside of cities as provided in section 461A.34. b. Establishment of a water recreational area as provided in sections 461A.59 to 461A.78. c. Establishment of a merged area hospital as provided in chapter 145A. d. Acquisition and operation of a limestone quarry for the sale of agricultural lime, in accordance with chapter 353. e. Provision of preliminary diagnostic evaluation before admissions to state mental health institutes as provided in sections 225C.14 through 225C.17. f. Establishment of a community mental health center as provided in chapter 230A. g. Establishment of a county care facility as provided in chapter 347B, and sections 135C.23 and 135C.24. h. Provision of relocation programs and payments as provided in chapter 316. i. Establishment of an airport commission as provided in sections 330.17 to 330.20. j. Creation of an airport authority as provided in chapter 330A. 2. The power to establish reserve peace officers is subject to chapter 80D. 3. The power to legislate in regard to chemical substance abuse is subject to section 125.40. 4. The power to establish a county hospital is subject to the licensing requirements of chapter 135B and the power to establish a county health care facility is subject to the licensing requirements of chapter 135C. 5. The board shall not regulate, license, inspect, or collect license fees from food establishments or food and beverage vending machines except as provided in chapter 137F or from hotels except as provided in chapter 137C. 6. The power to operate juvenile detention and shelter care homes is subject to approval of the homes by the director of the department of human services or the director's designee, as provided in section 232.142. 7. If a law library is provided in the county courthouse, judges of the district court of the county shall supervise and control the law library. 8. a. The board is subject to chapter 161F, chapters 357 through 358, or chapter 468, subchapters I through III, subchapter IV, parts 1 and 2, or subchapter V, as applicable, in acting relative to a special district authorized under any of those chapters. b. However, the board may assume and exercise the powers and duties of a governing body under chapter 357, 357A, 357B, 358, or chapter 468, subchapter III, if a governing body established under one of those chapters has insufficient membership to perform its powers and duties, and the board, upon petition of the number of property owners within a proposed district and filing of a bond as provided in section 357A.2, may establish a service district within the unincorporated area of the county and exercise within the district the powers and duties granted in chapters 357, 357A, 357B, 357C, 357I, 358, 359, chapter 384, division IV, or chapter 468, subchapter III. 9. The power to establish and administer an air pollution control program in lieu of state administration is subject to sections 455B.144 and 455B.145.
         Section History: Early Form
1. a--f. [S81, § 331.382(1); 81 Acts, ch 117, § 381] g. [C51, § 828; R60, § 1396; C73, § 1372; C97, § 2241; SS15, § 2241; C24, 27, 31, 35, § 5338; C39, § 3828.115; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 253.1; S81, § 331.382; 81 Acts, ch 117, § 381] h--j. [S81, § 331.382(1); 81 Acts, ch 117, § 381] 2--6. [S81, § 331.382(2--6); 81 Acts, ch 117, § 381] 7. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.6; S81, § 331.382(7); 81 Acts, ch 117, § 381] 8. [C77, 79, 81, § 332.3(33); S81, § 331.382(8); 81 Acts, ch 117, § 381] 9. [S81, § 331.382(9); 81 Acts, ch 117, § 381]
      &nb 83 Acts, ch 96, § 157, 159; 83 Acts, ch 101, § 76; 89 Acts, ch 20, § 17; 98 Acts, ch 1162, §27, 30; 2008 Acts, ch 1124, §19; 2009 Acts, ch 41, §120 Contracts to provide services to tax-exempt property; see § 364.19 331.383 DUTIES AND POWERS RELATING TO ELECTIONS. The board shall ensure that the county commissioner of elections conducts primary, general, city, school, and special elections in accordance with applicable state law. The board shall canvass elections in accordance with sections 43.49 to 43.51, 43.60 to 43.62, 46.24, 50.13, 50.24 to 50.29, 50.44 to 50.47, 260C.39, 275.25, 277.20, 376.1, 376.7, and 376.9. The board shall prepare and deliver a list of persons nominated in accordance with section 43.55, provide for a recount in accordance with section 50.48, provide for election precincts in accordance with sections 49.3, 49.4, 49.6 to 49.8, and 49.11, pay election costs as provided in section 47.3, participate in election contests as provided in sections 62.1A and 62.9, and perform other election duties required by state law. The board may authorize additional precinct election officials as provided in section 51.1, provide for the use of an optical scan voting system as provided in sections 52.2, 52.3, and 52.8, and exercise other election powers as provided by state law.          Section History: Early Form
[S81, § 331.383; 81 Acts, ch 117, § 382; 82 Acts, ch 1104, § 36]
         Section History: Recent Form
2007 Acts, ch 190, §40; 2009 Acts, ch 57, §84 331.384 ABATEMENT OF PUBLIC HEALTH AND SAFETY HAZARDS -- SPECIAL ASSESSMENTS. 1. A county may: a. Require the abatement of a nuisance, public or private, in any reasonable manner. b. Require the removal of diseased trees or dead wood, except on publicly owned property or right-of-way. c. Require the removal, repair, or dismantling of an abandoned or dangerous building or structure. d. Require the numbering of buildings. e. Require connection to public drainage systems from abutting property when necessary for public health or safety. f. Require the cutting or destruction of weeds or other growth which constitutes a health, safety, or fire hazard. 2. If the property owner does not perform an action required under this section within a reasonable time after notice, a county may perform the required action and assess the costs against the property for collection in the same manner as a property tax. Notice may be in the form of an ordinance or by certified mail to the property owner as shown by the records of the county auditor, and shall state the time within which action is required. However, in an emergency, a county may perform any action which may be required under this section without prior notice and assess the costs as provided in this section after notice to the property owner and hearing. 3. If any amount assessed against property under this section exceeds one hundred dollars, a county may permit the assessment to be paid in up to ten annual installments in the same manner and with the same interest rates provided for assessments against benefited property under chapter 384, division IV. 4. A special assessment levied pursuant to this section, including all interest and penalties, is a lien against the benefited property from the date of filing the schedule of assessments until the assessment is paid. A special assessment has equal precedence with ordinary taxes and is not divested by judicial sale. 5. The procedures for making and levying a special assessment pursuant to this section and for an appeal of the assessment are the same procedures as provided in sections 384.59 through 384.67 and sections 384.72 through 384.75, provided that the references in those sections to the council shall be to the board of supervisors and the references to the city shall be to the county.
         Section History: Recent Form
90 Acts, ch 1197, §1; 96 Acts, ch 1204, §25 331.385 POWERS AND DUTIES RELATING TO EMERGENCY SERVICES. 1. A county may, by resolution, assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service for any township located in the unincorporated area of the county. 2. The board of supervisors shall publish notice of the proposed resolution, and of a public hearing to be held on the proposed resolution, in a newspaper of general circulation in the county at least ten days but no more than twenty days before the date of the public hearing. If, after notice and hearing, the resolution is adopted, the board of supervisors shall assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service as set forth in sections 359.42 through 359.45. 3. All of the real and personal township property used to provide fire protection service or emergency medical service shall be transferred to the county. The county shall assume all of the outstanding obligations of the township relating to fire protection service or emergency medical service. If the township provides fire protection outside of the county's boundaries, the county shall continue to provide fire protection to this area for at least ninety days after adoption of the resolution. 4. Fire protection service and emergency medical service shall be paid from the emergency services fund of the county authorized in section 331.424C. 5. a. Notwithstanding subsection 1, if as of July 1, 2006, a township has in force an agreement entered into pursuant to chapter 28E for a city or another township to provide fire protection service or fire protection service and emergency medical service for the township, or if a township is otherwise contracting with a city or another township for provision to the township of fire protection service or fire protection service and emergency medical service, the county board of supervisors shall, for the fiscal year beginning July 1, 2007, and subsequent fiscal years, negotiate for and enter into an agreement pursuant to chapter 28E providing for continued fire protection service, or fire protection service and emergency medical service, to the township, and shall certify taxes for levy in the township, pursuant to section 331.424C, in amounts sufficient to meet the financial obligations pertaining to the agreement. b. This subsection applies to a county with a population in excess of three hundred thousand. This subsection does not prohibit a county with a population in excess of three hundred thousand from also assuming the powers and duties of township trustees in accordance with the provisions of subsections 1 through 4, for those townships in the county that are not subject to paragraph "a".
         Section History: Recent Form
2000 Acts, ch 1117, §18; 2004 Acts, ch 1146, §1, 2; 2005 Acts, ch 74, §1, 3, 4 Referred to in § 331.424C, 359.42
         Footnotes
2005 amendment to subsection 5 is effective April 28, 2005, and applies retroactively to January 1, 2005; former subsection 5, as it appeared in Code 2005, is void and of no effect with regard to township fire protection service or emergency medical service agreements or contracts entered into on or after January 1, 2005; 2005 Acts, ch 74, §3, 4 331.386 THROUGH 331.400 Reserved. 331.401 DUTIES RELATING TO FINANCES. 1. The board shall: a. Audit expenses charged to the county for the annual examination by the auditor of state and approve or object to the expenses as provided in section 11.21. b. Establish budgets for the farm-to-market road fund and the secondary road fund in accordance with sections 309.10 and 309.93 to 309.97. c. Pay expenses of administration of juvenile justice, attributable to the county under section 232.141. d. Provide for the expense of persons committed to the county jail or a regional detention facility in accordance with section 356.15. e. Adopt resolutions authorizing the county assessor to provide forms for homestead exemption claimants as provided in section 425.2 and military service tax exemptions as provided in section 426A.14. f. Examine and allow or disallow claims for homestead exemption in accordance with section 425.3 and claims for military service tax exemption in accordance with chapter 426A. The board, by a single resolution, may allow or disallow the exemptions recommended by the assessor. g. Hear appeals relating to the agricultural land tax credit in accordance with section 426.6. h. Order the suspension of property taxes of certain persons in accordance with section 427.9. i. Approve or deny an application for a property tax exemption for impoundment structures, as provided in section 427.1, subsection 20. j. Serve on the conference board as provided in section 441.2. k. Levy taxes as certified to it by tax-certifying bodies in the county, in accordance with the statutes authorizing the levies and in accordance with chapter 24 and sections 444.1 to 444.8, and levy taxes as required in chapters 433, 434, 437, and 438. l. Carry out duties in regard to the collection of taxes as provided in sections 445.16, 445.60, and 445.62. m. Apportion taxes upon receipt of a petition, in accordance with sections 449.1A to 449.3. n. Comply with chapters 12B and 12C in the management of public funds. o. Allocate payments from flood control projects as provided in sections 161E.13 and 161E.14. p. Examine and settle all accounts of the receipts and expenditures of the county and all claims against the county, except as otherwise provided by state law. q. Require a local historical society to submit to it a proposed budget, including the amount of available funds and estimated expenditures, as a prerequisite to receiving funds. A local historical society receiving funds shall present to the board an annual report describing in detail its use of the funds received. r. Retain overpayments of moneys paid to the county in an amount of five dollars or less, unless the payor has requested a refund of the overpayment. s. Perform other financial duties as required by state law. 2. The board shall not pay membership dues for a county officers association in this state other than the Iowa state association of counties or an organization affiliated with it. This subsection does not prohibit expenditures for organizations with which the Iowa state association or its affiliates are affiliated. 3. The board shall not pay bounties on crows, rattlesnakes, foxes, or wolves other than coyotes.
         Section History: Early Form
1. a--o. [S81, § 331.401(1); 81 Acts, ch 117, § 400] p. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(5); S81, § 331.401(1); 81 Acts, ch 117, § 400] r. [S81, § 331.401(1); 81 Acts, ch 117, § 400] 2. [C73, 75, 77, 79, 81, § 332.3(27); S81, § 331.401(2); 81 Acts, ch 117, § 400] 3. [79, 81, § 350.2; S81, § 331.401(3); 81 Acts, ch 117, § 400]
         Section History: Recent Form
83 Acts, ch 123, § 132--135, 209; 86 Acts, ch 1001, § 18; 90 Acts, ch 1236, § 46; 91 Acts, ch 191, §7; 2002 Acts, ch 1150, §1; 2007 Acts, ch 75, §1; 2007 Acts, ch 185, §1 Referred to in § 331.902 331.402 POWERS RELATING TO FINANCES -- LIMITATIONS. 1. The payment of county obligations by anticipatory warrants is subject to chapters 74 and 74A and other applicable state law. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 to 309.55. 2. The board may: a. Require a person who is not a part of county government but is receiving county funds to submit to audit by auditors chosen by the county. The person shall make available all pertinent records needed for the audit. b. Enter into an agreement with the state department of human services for assistance in accordance with section 249A.12. c. Levy within a township at a rate not to exceed the rate permitted under sections 359.30 and 359.33 for the care and maintenance of cemeteries, if the township officials fail to levy the tax as needed. d. Authorize the county auditor to issue warrants for certain purposes as provided in section 331.506, subsection 3. e. Authorize the auditor to issue checks in lieu of warrants. The checks shall be charged directly against a bank account controlled by the county treasurer. f. Impose a hotel and motel tax in accordance with chapter 423A. g. Order the suspension of property taxes or cancel and remit the taxes of certain persons as provided in sections 427.8 and 427.10. h. Provide for a partial exemption from property taxation in accordance with chapter 427B. i. Contract with certified public accountants to conduct the annual audit of the financial accounts and transactions of the county as provided in section 11.6. 3. A county may enter into loan agreements to borrow money for any public purpose in accordance with the following terms and procedures: a. A loan agreement entered into by a county may contain provisions similar to those sometimes found in loan agreements between private parties, including, but not limited to, the issuance of notes to evidence its obligations. b. A provision of a loan agreement which stipulates that a portion of the payments be applied as interest is subject to chapter 74A. Other laws relating to interest rates do not apply. Chapter 75 is not applicable. A county enterprise is a separate entity under this subsection, whether it is governed by the board or another governing body. c. The board shall follow substantially the same authorization procedure required for the issuance of general obligation bonds issued for the same purpose to authorize a loan agreement made payable from the debt service fund. d. The board may authorize a loan agreement which is payable from the general fund if the loan agreement would not cause the total of scheduled annual payments of principal or interest or both principal and interest due from the general fund of the county in any single future fiscal year with respect to all loan agreements in force on the date of the authorization to exceed ten percent of the last certified general fund budget amount in accordance with the following procedures: (1) The board shall follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for personal property which is payable from the general fund. The board must follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement does not exceed the following limits: (a) Four hundred thousand dollars in a county having a population of twenty-five thousand or less. (b) Five hundred thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand. (c) Six hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand. (d) Eight hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand. (e) One million dollars in a county having a population of more than two hundred thousand. (2) The board must follow the following procedures to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement exceeds the limits set forth in subparagraph (1): (a) The board must institute proceedings for entering into a loan agreement payable from the general fund by causing a notice of the meeting to discuss entering into the loan agreement, including a statement of the principal amount and purpose of the loan agreement and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the discussion meeting. No sooner than thirty days following the discussion meeting shall the board hold a meeting at which it is proposed to take action to enter into the loan agreement. (b) If at any time before the end of the thirty-day period after which a meeting may be held to take action to enter into the loan agreement, a petition is filed with the auditor in the manner provided by section 331.306 asking that the question of entering into the loan agreement be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to enter into the loan agreement to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of entering into the loan agreement. However, for purposes of this subparagraph, the petition shall not require signatures in excess of one thousand persons. The question to be placed on the ballot shall be stated affirmatively in substantially the following manner: Shall the county of ..... enter into a loan agreement in amount of $.. for the purpose of .....? Notice of the election and its conduct shall be in the manner provided in section 331.442, subsections 2 through 4. (c) If a petition is not filed or if a petition is filed and the proposition of entering into the loan agreement is approved at an election, the board may proceed and enter into the loan agreement. e. The governing body may authorize a loan agreement payable from the net revenues of a county enterprise or combined county enterprise by following the authorization procedures of section 331.464. f. A loan agreement to which a county is a party or in which a county has a participatory interest is an obligation of a political subdivision of this state for the purpose of chapters 502 and 636, and is a lawful investment for banks, trust companies, building and loan associations, savings and loan associations, investment companies, insurance companies, insurance associations, executors, guardians, trustees, and any other fiduciaries responsible for the investment of funds.
         Section History: Early Form
1. [S81, § 331.402(1); 81 Acts, ch 117, § 401] 2. a. [C77, 79, 81, § 332.3(31); S81, § 331.402(2); 81 Acts, ch 117, § 401] b. [S81, § 331.402(2); 81 Acts, ch 117, § 401] c. [C77, 79, 81, § 24.37(14), 332.3(30); S81, § 331.402(2); 81 Acts, ch 117, § 401] d--g. [S81, § 331.402(2); 81 Acts, ch 117, § 401]
         Section History: Recent Form
83 Acts, ch 96, § 157, 159; 84 Acts, ch 1123, § 2; 87 Acts, ch 103, § 1; 92 Acts, ch 1138, § 2; 95 Acts, ch 67, §53; 2001 Acts, ch 45, §2; 2009 Acts, ch 100, §9, 21 331.403 ANNUAL FINANCIAL REPORT. 1. Not later than December 1 of each year on forms and pursuant to instructions prescribed by the department of management, a county shall prepare an annual financial report showing for each county fund the financial condition as of June 30 and the results of operations for the year then ended. Copies of the report shall be maintained as a public record at the auditor's office and shall be filed with the director of the department of management and with the auditor of state by December 1. A summary of the report, in a form prescribed by the director, shall be published by each county not later than December 1 of each year in one or more newspapers which meet the requirements of section 618.14. 2. Beginning with the fiscal year ending June 30, 1985, the annual financial report required in subsection 1 shall be prepared in conformity with generally accepted accounting principles. 3. A county that fails to meet the filing deadline imposed by this section shall have withheld from payments to be made to the county and allocated to the county pursuant to section 425.1 an amount equal to five cents per capita until the financial report is filed.
         Section History: Recent Form
83 Acts, ch 123, § 2, 209; 86 Acts, ch 1245, § 113; 97 Acts, ch 206, § 14, 15, 24; 2003 Acts, ch 178, §2 Referred to in § 331.431, 333A.4, 426B.5 331.404 TO 331.420 Reserved. 331.421 DEFINITIONS. As used in this part, unless the context otherwise requires: 1. "Basic levy" means a levy authorized and limited by section 331.423 for general county services and rural county services. 2. "Committee" means the county finance committee established in chapter 333A. 3. "Debt service" means expenditures for servicing the county's debt. 4. "Debt service levy" means a levy authorized and limited by section 331.422, subsection 3. 5. "Emergency services levy" means a levy authorized and limited by section 331.424C. 6. "Fiscal year" means the period of twelve months beginning July 1 and ending on the following June 30. 7. "General county services" means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds. 8. "Rural county services" means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. 9. "Secondary road services" means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds. 10. "Supplemental levy" means a levy authorized and limited by section 331.424 for general county services and rural county services.
         Section History: Recent Form
83 Acts, ch 123, § 5, 209; 84 Acts, ch 1178, § 6; 86 Acts, ch 1237, § 21; 2000 Acts, ch 1117, §19 331.422 COUNTY PROPERTY TAX LEVIES. Subject to this section and sections 331.423 through 331.426 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its March session to be levied for county purposes as follows: 1. Taxes for general county services shall be levied on all taxable property within the county. 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county. 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law. 4. Other taxes shall be levied as provided by state law.
         Section History: Recent Form
83 Acts, ch 123, § 6, 209 Referred to in § 331.421 331.423 BASIC LEVIES -- MAXIMUMS. Annually, the board may certify basic levies, subject to the following limits: 1. For general county services, three dollars and fifty cents per thousand dollars of the assessed value of all taxable property in the county. 2. For rural county services, three dollars and ninety-five cents per thousand dollars of the assessed value of taxable property in the county outside of incorporated city areas.
         Section History: Recent Form
83 Acts, ch 123, § 7, 209; 86 Acts, ch 1237, § 22 Referred to in § 28M.5, 331.421, 331.422, 331.425, 331.426, 331.434, 331.435 331.424 SUPPLEMENTAL LEVIES. To the extent that the basic levies are insufficient to meet the county's needs for the following services, the board may certify supplemental levies as follows: 1. For general county services, an amount sufficient to pay the charges for the following: a. To the extent that the county is obligated by statute to pay the charges for: (1) The costs of inpatient or outpatient substance abuse admission, commitment, transportation, care, and treatment at any of the following: (a) The alcoholic treatment center at Oakdale. However, the county may require that an admission to the center shall be reported to the board by the center within five days as a condition of the payment of county funds for that admission. (b) A state mental health institute, or a community-based public or private facility or service. (2) Care of children admitted or committed to the Iowa juvenile home at Toledo. (3) Clothing, transportation, medical, or other services provided persons attending the Iowa braille and sight saving school, the Iowa school for the deaf, or the university of Iowa hospitals and clinics' center for disabilities and development for children with severe disabilities at Iowa City, for which the county becomes obligated to pay pursuant to sections 263.12, 269.2, and 270.4 through 270.7. b. Foster care and related services provided under court order to a child who is under the jurisdiction of the juvenile court, including court-ordered costs for a guardian ad litem under section 232.71C. c. Elections, and voter registration pursuant to chapter 48A. d. Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for general county services. e. Joint county and city building authorities established under section 346.27, as provided in subsection 22 of t

State Codes and Statutes

Statutes > Iowa > Title-9 > Subtitle-1 > Chapter-331 > 331-323

331.323 POWERS RELATING TO COUNTY OFFICERS -- COMBINING DUTIES. 1. A county may combine the duties of two or more of the following county officers and employees as provided in this subsection: a. Sheriff b. Treasurer c. Recorder d. Auditor e. Medical examiner f. General assistance director g. County care facility administrator h. Commission on veteran affairs i. Director of social welfare j. County assessor k. County weed commissioner. If a petition of electors equal in number to twenty-five percent of the votes cast for the county office receiving the greatest number of votes at the preceding general election is filed with the auditor no later than five working days before the filing deadline for candidates for county offices as specified in section 44.4 for the next general election, the board shall direct the commissioner of elections to call an election for the purpose of voting on the proposal. If the petition contains more than one proposal for combining duties, each proposal shall be listed on the ballot as a separate issue. If the majority of the votes cast is in favor of a proposal, the board shall take all steps necessary to combine the duties as specified in the petition. The petition shall state the offices and positions to be combined and the offices or positions to be abolished. Offices and positions that have been combined may be subsequently separated by a petition and election in the same manner. If an appointive officer or position is abolished, the term of office of the incumbent shall terminate one month from the day the proposal is approved. If an elective office is abolished, the incumbent shall hold office until the completion of the term for which elected, except that if a proposal is approved at a general election which fills the abolished office, the person elected shall not take office. When the duties of an officer or employee are assigned to one or more elected officers, the board shall set the initial salary for each elected officer. Thereafter, the salary shall be determined as provided in section 331.907. 2. The board may: a. Require additional security on an officer's bond, in accordance with sections 65.2 and 65.3, or hear a petition of the surety for release and require a new bond, in accordance with sections 65.4 to 65.8. b. Require any county officer to make a report to it under oath on any subject connected with the duties of the office, and remove from office by majority vote an officer who refuses or neglects to make a report or give a bond required by the board within twenty days after the requirement is made known to the officer. c. Compromise an unsatisfied judgment rendered in favor of the county against a county officer and the sureties on the officer's bond, if the county is satisfied that the full amount cannot be collected. The county may compromise with one or more of the sureties and release those sureties if the officer and each of the sureties on the officer's bond execute a written consent to the compromise and to the release of each of the sureties who agree to the compromise, and in the writing agree that the compromise and release do not release any of the sureties who do not agree to the compromise. The written consent shall be filed with the auditor. If the judgment is based upon a default in county funds, the money received under the compromise shall be paid pro rata to the funds in proportion to the amount each fund was in default at the time the judgment was rendered. d. Authorize a county officer to destroy records in the officer's possession which have been on file for more than ten years, and are not required to be kept as permanent records. e. Enter into an agreement with one or more other counties to share the services of a county attorney, in accordance with section 331.753. f. Provide that the county attorney be a full-time or part-time officer in accordance with section 331.752. g. Establish the number of deputies, assistants, and clerks for the offices of auditor, treasurer, recorder, sheriff, and county attorney. h. Exercise other powers authorized by state law.
         1. [C62, 66, 71, 73, 75, 77, 79, 81, § 332.17--332.22; S81, § 331.323(1); 81 Acts, ch 117, § 322] 2. a. [S81, § 331.323(2); 81 Acts, ch 117, § 322] b. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130(8, 9); C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(8, 9); S81, § 331.323; 81 Acts, ch 117, § 322] c. [C97, § 437--439; C24, 27, 31, 35, 39, § 5136--5138; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.12--332.14; S81, § 331.323(2); 81 Acts, ch 117, § 322] d. [C24, 27, 31, 35, 39, § 5139; C46, 50, § 332.15; C54, 58, 62, 66, 71, § 332.15, 343.13; C73, 75, 77, § 110.9, 332.15, 335.11, 343.13; C79, 81, § 110.16, 332.15, 335.11, 343.13; S81, § 331.323; 81 Acts, ch 117, § 322] e, f. [S81, § 331.323(2); 81 Acts, ch 117, § 322] g. [C97, § 298, 303, 481, 491, 496, 510, 2734; S13, § 303-a; SS15, § 298, 481, 491, 510-b, 2734-b; C24, 27, 31, 35, 39, § 5238; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 341.1; S81, § 331.323(2); 81 Acts, ch 117, § 322] h. [S81, § 331.323(2); 81 Acts, ch 117, § 322]
         Section History: Recent Form
83 Acts, ch 186, § 10072, 10073, 10201; 86 Acts, ch 1155, § 3; 87 Acts, ch 115, §52; 87 Acts, ch 227, § 26; 92 Acts, ch 1212, § 31; 93 Acts, ch 143, § 47 Referred to in § 331.502, 331.552, 331.602, 331.610, 331.653, 331.756(85), 441.56 331.324 DUTIES AND POWERS RELATING TO COUNTY AND TOWNSHIP OFFICERS AND EMPLOYEES. 1. The board shall: a. Carry out the duties of a public employer to engage in collective bargaining in accordance with chapter 20. b. Grant claims for mileage and expenses of officers and employees in accordance with sections 70A.9 to 70A.13 and section 331.215, subsection 2. c. Provide workers' compensation benefits to officers and employees as required by chapter 85. d. Provide occupational disease compensation to employees as required by chapter 85A. e. Cooperate with the workers' compensation commissioner and comply with requirements imposed upon counties under chapters 86 and 87. f. Comply with occupational safety and health standards as required by chapter 88. g. Comply with wage payment requirements imposed upon counties under chapter 91A. h. Comply with employment security requirements imposed upon counties under chapter 96. i. Participate in the Iowa public employees' retirement system as required by chapter 97B. j. Participate in the federal Social Security Act as required by chapter 97C. k. Provide for support of the civil service commission for deputy sheriffs in accordance with section 341A.20. l. Establish the compensation of deputies and assistants in accordance with section 331.904. m. Provide a deferred compensation program for any employee, in accordance with section 509A.12. n. Employ persons who are blind or partially blind and persons with physical disabilities in accordance with section 216C.2. o. Fix the compensation for services of county and township officers and employees if not otherwise fixed by state law. p. Perform other duties required by state law. 2. If the board wishes to participate in a program of interchange of employees, it shall do so in accordance with chapter 28D. 3. In exercising its power to resolve disputes with officers and employees, the board may arbitrate disputes in accordance with chapter 679B. 4. If the liability of a county officer or employee in the performance of official duties is not fully indemnified by insurance, the board shall pay a loss for which the officer or employee is found liable beyond the amount of insurance, and may compromise and settle any such claim. 5. If a board provides group insurance for county employees, it shall also provide the insurance to a full-time county extension office assistant employed in the county, if the county is reimbursed for the premium by the county extension district. 6. In carrying out the requirement of section 331.322, subsection 1, the board may purchase an individual or a blanket surety bond insuring the fidelity of county officers and county employees who are accountable for county funds or property subject to the minimum surety bond requirements of chapter 64. An elected county officer is deemed to have furnished surety if the officer is covered by a blanket bond purchased as provided in this subsection.
         Section History: Early Form
1. a--n. [S81, § 331.324(1); 81 Acts, ch 117, § 323] o. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(10); S81, § 331.324(1); 81 Acts, ch 117, § 323] p. [S81, § 331.324(1); 81 Acts, ch 117, § 323] 2, 3. [S81, § 331.324(2--4); 81 Acts, ch 117, § 323] 4. [C73, 75, 77, 79, 81, § 332.43; S81, § 331.324(5); 81 Acts, ch 117, § 323; 82 Acts, ch 1104, § 35] 5. [C75, 77, 79, 81, § 509A.7; 82 Acts, ch 1101, § 1]
         Section History: Recent Form
83 Acts, ch 14, § 4; 83 Acts, ch 186, § 10074, 10075, 10201; 94 Acts, ch 1173, §17; 96 Acts, ch 1129, §83; 98 Acts, ch 1061, §11 Referred to in § 331.322 331.325 CONTROL AND MAINTENANCE OF PIONEER CEMETERIES -- CEMETERY COMMISSION. 1. As used in this section, "pioneer cemetery" means a cemetery where there have been twelve or fewer burials in the preceding fifty years. 2. Each county board of supervisors may adopt an ordinance assuming jurisdiction and control of pioneer cemeteries in the county. The board shall exercise the powers and duties of township trustees relating to the maintenance and repair of cemeteries in the county as provided in sections 359.28 through 359.40 except that the board shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the maintenance and repair of all cemeteries under the jurisdiction of the county including pioneer cemeteries shall be paid from the county general fund. The maintenance and improvement program for a pioneer cemetery may include restoration and management of native prairie grasses and wildflowers. 3. In lieu of management of the cemeteries, the board of supervisors may create, by ordinance, a cemetery commission to assume jurisdiction and management of the pioneer cemeteries in the county. The ordinance shall delineate the number of commissioners, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the board. The board may delegate any power and duties relating to cemeteries which may otherwise be exercised by township trustees pursuant to sections 359.28 through 359.40 to the cemetery commission except the commission shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the expenses of the cemetery commission shall be paid from the county general fund. 4. Notwithstanding sections 359.30 and 359.33, the costs of management, repair, and maintenance of pioneer cemeteries shall be paid from the county general fund.
         Section History: Recent Form
96 Acts, ch 1182, §1; 2005 Acts, ch 128, §1; 2009 Acts, ch 132, §3 Referred to in § 331.424B, 359.28, 459.102 331.326 THROUGH 331.340 Reserved. 331.341 CONTRACTS. 1. When the estimated total cost of a public improvement, other than improvements which may be paid for from the secondary road fund, exceeds the competitive bid threshold in section 26.3, or as established in section 314.1B, the board shall follow the competitive bid procedures for governmental entities in chapter 26 and the contract letting procedures in section 384.103. As used in this section, "public improvement" means the same as defined in section 26.2 as modified by this subsection. 2. The board shall give preference to Iowa products and labor in accordance with chapter 73 and shall comply with bid and contract requirements in chapter 26. 3. Contracts for improvements which may be paid for from the secondary road fund shall be awarded in accordance with sections 309.40 to 309.43, 310.14, 314.1, 314.2, and other applicable state law. 4. If the contract price for a public improvement is twenty-five thousand dollars or more, the board shall require a contractor's bond in accordance with chapter 573. 5. In exercising its power to contract for public improvements, the board may contract for the application of contract termination procedures in accordance with chapter 573A.
         Section History: Early Form
[C24, 27, 31, 35, 39, § 351, 5131, 5132; C46, 50, 54, 58, 62, 66, 71, 73, 75, § 23.1, 332.7, 332.8; C77, 79, 81, § 23.1, 332.7; S81, § 331.341; 81 Acts, ch 117, § 340]
         Section History: Recent Form
94 Acts, ch 1173, §18; 95 Acts, ch 71, §2; 98 Acts, ch 1153, §1; 2006 Acts, ch 1017, §31, 32, 42, 43; 2007 Acts, ch 144, §13 Referred to in § 28J.3, 28M.4, 331.301, 331.471, 346A.2, 350.6, 357H.7 Optional waiver; § 12.44 331.342 CONFLICTS OF INTEREST IN PUBLIC CONTRACTS. As used in this section, "contract" means a claim, account, or demand against or agreement with a county, express or implied, other than a contract to serve as an officer or employee of the county. However, contracts subject to section 314.2 are not subject to this section. An officer or employee of a county shall not have an interest, direct or indirect, in a contract with that county. A contract entered into in violation of this section is void. The provisions of this section do not apply to: 1. The designation of a bank or trust company as a depository, paying agent, or for investment of funds. 2. An employee of a bank or trust company, who serves as treasurer of a county. 3. Contracts made by a county upon competitive bid in writing, publicly invited and opened. 4. Contracts in which a county officer or employee has an interest solely by reason of employment, or a stock interest of the kind described in subsection 8, or both, if the contracts are made by competitive bid, publicly invited and opened, or if the remuneration of employment will not be directly affected as a result of the contract and the duties of employment do not directly involve the procurement or preparation of any part of the contract. The competitive bid qualification of this subsection does not apply to a contract for professional services not customarily awarded by competitive bid. 5. The designation of official newspapers. 6. A contract in which a county officer or employee has an interest if the contract was made before the time the officer or employee was elected or appointed, but the contract shall not be renewed. 7. A contract with volunteer fire fighters or civil defense volunteers. 8. A contract with a corporation in which a county officer or employee has an interest by reason of stockholdings when less than five percent of the outstanding stock of the corporation is owned or controlled directly or indirectly by the officer or employee or the spouse or immediate family of the officer or employee. 9. A contract made by competitive bid, publicly invited and opened, in which a member of a county board, commission, or administrative agency has an interest, if the member is not authorized by law to participate in the awarding of the contract. The competitive bid qualification of this subsection does not apply to a contract for professional services not customarily awarded by competitive bid. 10. Contracts not otherwise permitted by this section, for the purchase of goods or services by a county, which benefit a county officer or employee, if the purchases benefiting that officer or employee do not exceed a cumulative total purchase price of one thousand five hundred dollars in a fiscal year. 11. A contract that is a bond, note, or other obligation of the county and the contract is not acquired directly from the county, but is acquired in a transaction with a third party, who may or may not be the original underwriter, purchaser, or obligee of the contract.
         Section History: Early Form
[S81, § 331.342; 81 Acts, ch 117, § 341]
         Section History: Recent Form
90 Acts, ch 1209, §3, 4; 2003 Acts, ch 36, §2, 3 Referred to in § 28J.3, 28M.4, 331.471 331.343 THROUGH 331.360 Reserved. 331.361 COUNTY PROPERTY. 1. Counties bounded by a body of water have concurrent jurisdiction over the entire body of water lying between them. 2. In disposing of an interest in real property by sale or exchange, by lease for a term of more than three years, or by gift, the following procedures shall be followed, except as otherwise provided by state law: a. The board shall set forth its proposal in a resolution and shall publish notice of the time and place of a public hearing on the proposal, in accordance with section 331.305. b. After the public hearing, the board may make a final determination on the proposal by resolution. c. When unused highway right-of-way is not being sold or transferred to another governmental authority, the county shall comply with the requirements of section 306.23. 3. An interest in real property which is assessed for taxation as residential or commercial multifamily property may be disposed of through a public request for proposals process. A proposal submitted pursuant to this section shall state the housing use planned by the person submitting the proposal. The board shall publish the proposals in a notice of the time and place of a public hearing on the proposals, in accordance with section 331.305. After the public hearing, the board may choose by resolution from among the proposals submitted or may reject all proposals and submit a new request for proposals. 4. The board shall not dispose of real property by gift except for a public purpose, as determined by the board, in accordance with other state law. 5. The board shall: a. Proceed upon a petition to establish a memorial hall or monument under chapter 37, as provided in that chapter. b. Comply with section 103A.10, subsection 4, in the construction of new buildings. c. Proceed upon a petition to, or with approval of the voters, establish a county public hospital under chapter 347 or sell or lease a county hospital for use as a private hospital or as a merged area hospital under chapter 145A or sell or lease a county hospital in conjunction with the establishment of a merged area hospital in accordance with procedures set out in chapter 347. d. Bid for real property at a tax sale as required under section 446.19, and handle the property in accordance with section 446.31 and chapter 569. e. Require the conduction of a life cycle cost analysis for county facilities in accordance with chapter 470. f. Comply with chapter 216D if food service is provided in public buildings. g. Comply with section 216C.9 if curbs and ramps are constructed. h. Provide facilities for the district court in accordance with section 602.1303. i. Perform other duties required by state law. 6. In exercising its power to manage county real property, the board may lease land for oil and gas exploration as provided in section 458A.21. 7. The board shall not lease, purchase, or construct a facility or building before considering the leasing of a vacant facility or building which is located in the county and owned by a public school corporation. The board may lease a facility or building owned by the public school corporation with an option to purchase the facility or building in compliance with section 297.22. The lease shall provide that the public school corporation may terminate the lease if the corporation needs to use the facility or building for school purposes. The public school corporation shall notify the board at least thirty days before the termination of the lease.
         Section History: Early Form
1. [C51, § 95; R60, § 223; C73, § 280; C97, § 395; C24, 27, 31, 35, 39, § 5129; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.2; S81, § 331.361(1); 81 Acts, ch 117, § 360] 2, 3. [C24, 27, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, § 332.3; C71, 73, 75, 77, 79, § 332.3, 569.8; C81, § 332.3(13); S81, § 331.361(2, 3); 81 Acts, ch 117, § 360] 4. [C39, § 5130.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.5; S81, § 331.361(4); 81 Acts, ch 117, § 360] 5. [C24, 27, 31, 35, 39, § 487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 37.5; S81, § 331.361(5); 81 Acts, ch 117, § 360] 6. [S81, § 331.361(6); 81 Acts, ch 117, § 360] 7. [82 Acts, ch 1148, § 3]
         Section 83 Acts, ch 186, § 10076, 10201; 85 Acts, ch 185, §1; 87 Acts, ch 35, §2; 94 Acts, ch 1173, §19; 96 Acts, ch 1204, §30; 97 Acts, ch 184, § 5; 2007 Acts, ch 54, §32 Referred to in § 350.4, 446.19A, 569.8, 589.28 331.362 ROADS AND TRAFFIC. 1. A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2, subsection 5, paragraph "b", and subsection 6, paragraph "b". 2. The board shall exercise the county's jurisdiction over secondary roads in accordance with chapters 306, 309, 310, 314, and other applicable laws. 3. The board may establish secondary road assessment districts as provided in chapter 311. 4. If a county has land subject to section 312.8, the board shall administer road funds available under that section as prescribed in that section. 5. The board may enter into agreements with the department of transportation as provided in section 313.2. 6. The board shall provide for the control of noxious weeds in accordance with chapter 317. 7. The board shall cause the removal of obstructions on the secondary roads, in accordance with chapter 318. 8. The board shall proceed upon a petition to construct a sidewalk in accordance with sections 320.1 to 320.3. The board may grant permission to lay gas and water mains, construct and maintain cattleways, or construct sidewalks in connection with the secondary roads, in accordance with sections 320.4 to 320.8. 9. A county may regulate traffic on and use of the secondary roads, in accordance with sections 321.236 to 321.250, 321.254, 321.255, 321.285, subsection 4, sections 321.352, 321.471 to 321.473, and other applicable provisions of chapter 321, and sections 321G.9, 321I.10, and 327G.15.          Section History: Early Form
[S81, § 331.362; 81 Acts, ch 117, § 361]
         Section History: Recent Form
2004 Acts, ch 1132, §84; 2006 Acts, ch 1097, §17; 2009 Acts, ch 133, §241 331.363 THROUGH 331.380 Reserved. 331.381 DUTIES RELATING TO SERVICES. The board shall: 1. Proceed in response to a petition to establish a unified law enforcement district in accordance with sections 28E.21 to 28E.28A, or the board may proceed under those sections on its own motion. 2. Provide for emergency management planning in accordance with sections 29C.9 through 29C.13. 3. Proceed in response to a petition to establish a county conservation board in accordance with section 350.2. 4. Comply with chapter 222, including but not limited to sections 222.13, 222.14, and 222.59 to 222.82, in regard to the care of persons with mental retardation. 5. Comply with chapters 227, 229 and 230, including but not limited to sections 227.11, 227.14, 229.42, 230.25, 230.27, and 230.35, in regard to the care of persons with mental illness. 6. Audit and pay the burial expense for indigent veterans, as provided in section 35B.15. 7. Make determinations regarding emergency relief services in accordance with sections 251.5 and 251.6. 8. Administer general assistance for the poor in accordance with chapter 252. 9. Comply with chapters 269 and 270 in regard to the payment of costs for pupils at the Iowa braille and sight saving school and the school for the deaf. 10. Enforce the interstate library compact in accordance with sections 256.70 through 256.73. 11. Proceed in response to a petition to establish or end an airport commission in accordance with sections 330.17 to 330.20. 12. Proceed in response to a petition for a city hospital to become a county hospital in accordance with section 347.23. 13. Provide for the seizure, impoundment, and disposition of dogs in accordance with chapter 351. 14. Proceed in response to a petition to establish a county library district in accordance with sections 336.2 to 336.5, or a petition to provide library service by contract or to terminate the service under section 336.18. 15. Establish a sanitary disposal project in accordance with sections 455B.302, 455B.305, and 455B.306. 16. a. Furnish a place for the confinement of prisoners as required in section 903.4, and in accordance with chapter 356 or 356A. b. Notwithstanding paragraph "a", after consulting with and obtaining the approval of the chief judge of the judicial district, the board of a county with a population of less than fifteen thousand according to the 1990 census may enter into an agreement with a contiguous county to share costs and to provide space for the county's prisoners and space for the district court. 17. Perform other duties required by state law.
         Section History: Early Form
1--7. [S81, § 331.381(1--7); 81 Acts, ch 117, § 380] 8. [C51, § 820, 825--827; R60, § 1388, 1393--1395; C73, § 1365, 1369--1371; C97, § 2234, 2238--2240; S13, § 2234; C24, 27, § 5329, 5334--5336; C31, 35, § 5329, 5334, 5334-c1, 5335, 5336; C39, § 3828.106, 3828.110--3828.113; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 252.34, 252.38--252.41; S81, § 331.381(8); 81 Acts, ch 117, § 380] 9. [C35, § 2554-g9; C39, § 2554.09; C46, 50, 54, 58, 62, § 150.9; C66, 71, 73, 75, 77, 79, 81, § 150.9, 150A.5; S81, § 331.381(9); 81 Acts, ch 117, § 380] 10--13. [S81, § 331.381(10--13); 81 Acts, ch 117, § 380] 14. [C97, § 458; S13, § 458; C24, 27, 31, 35, 39, § 5425; C46, 50, 54, 58, § 351.6; C62, 66, 71, 73, 75, 77, 79, 81, § 332.3(21), 351.6; S81, § 331.381(14); 81 Acts, ch 117, § 380] 15. [S81, § 331.381(15); 81 Acts, ch 117, § 380] 16. [C62, 66, 71, 73, 75, 77, 79, § 332.31; S81, § 331.381(16); 81 Acts, ch 117, § 380] 17, 18. [S81, § 331.381(17, 18); 81 Acts, ch 117, § 380]
         Section History: Recent Form
83 Acts, ch 79, § 3; 92 Acts, ch 1139, § 25; 92 Acts, ch 1164, § 1; 92 Acts, ch 1212, § 32; 93 Acts, ch 48, § 52; 94 Acts, ch 1173, §20; 96 Acts, ch 1129, § 113; 2005 Acts, ch 167, §53, 66 Referred to in § 23A.2, 602.6105 331.382 POWERS AND LIMITATIONS RELATING TO SERVICES. 1. The board may exercise the following powers in accordance with the sections designated, and may exercise these or similar powers under its home rule powers or other provisions of law: a. Establishment of parks outside of cities as provided in section 461A.34. b. Establishment of a water recreational area as provided in sections 461A.59 to 461A.78. c. Establishment of a merged area hospital as provided in chapter 145A. d. Acquisition and operation of a limestone quarry for the sale of agricultural lime, in accordance with chapter 353. e. Provision of preliminary diagnostic evaluation before admissions to state mental health institutes as provided in sections 225C.14 through 225C.17. f. Establishment of a community mental health center as provided in chapter 230A. g. Establishment of a county care facility as provided in chapter 347B, and sections 135C.23 and 135C.24. h. Provision of relocation programs and payments as provided in chapter 316. i. Establishment of an airport commission as provided in sections 330.17 to 330.20. j. Creation of an airport authority as provided in chapter 330A. 2. The power to establish reserve peace officers is subject to chapter 80D. 3. The power to legislate in regard to chemical substance abuse is subject to section 125.40. 4. The power to establish a county hospital is subject to the licensing requirements of chapter 135B and the power to establish a county health care facility is subject to the licensing requirements of chapter 135C. 5. The board shall not regulate, license, inspect, or collect license fees from food establishments or food and beverage vending machines except as provided in chapter 137F or from hotels except as provided in chapter 137C. 6. The power to operate juvenile detention and shelter care homes is subject to approval of the homes by the director of the department of human services or the director's designee, as provided in section 232.142. 7. If a law library is provided in the county courthouse, judges of the district court of the county shall supervise and control the law library. 8. a. The board is subject to chapter 161F, chapters 357 through 358, or chapter 468, subchapters I through III, subchapter IV, parts 1 and 2, or subchapter V, as applicable, in acting relative to a special district authorized under any of those chapters. b. However, the board may assume and exercise the powers and duties of a governing body under chapter 357, 357A, 357B, 358, or chapter 468, subchapter III, if a governing body established under one of those chapters has insufficient membership to perform its powers and duties, and the board, upon petition of the number of property owners within a proposed district and filing of a bond as provided in section 357A.2, may establish a service district within the unincorporated area of the county and exercise within the district the powers and duties granted in chapters 357, 357A, 357B, 357C, 357I, 358, 359, chapter 384, division IV, or chapter 468, subchapter III. 9. The power to establish and administer an air pollution control program in lieu of state administration is subject to sections 455B.144 and 455B.145.
         Section History: Early Form
1. a--f. [S81, § 331.382(1); 81 Acts, ch 117, § 381] g. [C51, § 828; R60, § 1396; C73, § 1372; C97, § 2241; SS15, § 2241; C24, 27, 31, 35, § 5338; C39, § 3828.115; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 253.1; S81, § 331.382; 81 Acts, ch 117, § 381] h--j. [S81, § 331.382(1); 81 Acts, ch 117, § 381] 2--6. [S81, § 331.382(2--6); 81 Acts, ch 117, § 381] 7. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.6; S81, § 331.382(7); 81 Acts, ch 117, § 381] 8. [C77, 79, 81, § 332.3(33); S81, § 331.382(8); 81 Acts, ch 117, § 381] 9. [S81, § 331.382(9); 81 Acts, ch 117, § 381]
      &nb 83 Acts, ch 96, § 157, 159; 83 Acts, ch 101, § 76; 89 Acts, ch 20, § 17; 98 Acts, ch 1162, §27, 30; 2008 Acts, ch 1124, §19; 2009 Acts, ch 41, §120 Contracts to provide services to tax-exempt property; see § 364.19 331.383 DUTIES AND POWERS RELATING TO ELECTIONS. The board shall ensure that the county commissioner of elections conducts primary, general, city, school, and special elections in accordance with applicable state law. The board shall canvass elections in accordance with sections 43.49 to 43.51, 43.60 to 43.62, 46.24, 50.13, 50.24 to 50.29, 50.44 to 50.47, 260C.39, 275.25, 277.20, 376.1, 376.7, and 376.9. The board shall prepare and deliver a list of persons nominated in accordance with section 43.55, provide for a recount in accordance with section 50.48, provide for election precincts in accordance with sections 49.3, 49.4, 49.6 to 49.8, and 49.11, pay election costs as provided in section 47.3, participate in election contests as provided in sections 62.1A and 62.9, and perform other election duties required by state law. The board may authorize additional precinct election officials as provided in section 51.1, provide for the use of an optical scan voting system as provided in sections 52.2, 52.3, and 52.8, and exercise other election powers as provided by state law.          Section History: Early Form
[S81, § 331.383; 81 Acts, ch 117, § 382; 82 Acts, ch 1104, § 36]
         Section History: Recent Form
2007 Acts, ch 190, §40; 2009 Acts, ch 57, §84 331.384 ABATEMENT OF PUBLIC HEALTH AND SAFETY HAZARDS -- SPECIAL ASSESSMENTS. 1. A county may: a. Require the abatement of a nuisance, public or private, in any reasonable manner. b. Require the removal of diseased trees or dead wood, except on publicly owned property or right-of-way. c. Require the removal, repair, or dismantling of an abandoned or dangerous building or structure. d. Require the numbering of buildings. e. Require connection to public drainage systems from abutting property when necessary for public health or safety. f. Require the cutting or destruction of weeds or other growth which constitutes a health, safety, or fire hazard. 2. If the property owner does not perform an action required under this section within a reasonable time after notice, a county may perform the required action and assess the costs against the property for collection in the same manner as a property tax. Notice may be in the form of an ordinance or by certified mail to the property owner as shown by the records of the county auditor, and shall state the time within which action is required. However, in an emergency, a county may perform any action which may be required under this section without prior notice and assess the costs as provided in this section after notice to the property owner and hearing. 3. If any amount assessed against property under this section exceeds one hundred dollars, a county may permit the assessment to be paid in up to ten annual installments in the same manner and with the same interest rates provided for assessments against benefited property under chapter 384, division IV. 4. A special assessment levied pursuant to this section, including all interest and penalties, is a lien against the benefited property from the date of filing the schedule of assessments until the assessment is paid. A special assessment has equal precedence with ordinary taxes and is not divested by judicial sale. 5. The procedures for making and levying a special assessment pursuant to this section and for an appeal of the assessment are the same procedures as provided in sections 384.59 through 384.67 and sections 384.72 through 384.75, provided that the references in those sections to the council shall be to the board of supervisors and the references to the city shall be to the county.
         Section History: Recent Form
90 Acts, ch 1197, §1; 96 Acts, ch 1204, §25 331.385 POWERS AND DUTIES RELATING TO EMERGENCY SERVICES. 1. A county may, by resolution, assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service for any township located in the unincorporated area of the county. 2. The board of supervisors shall publish notice of the proposed resolution, and of a public hearing to be held on the proposed resolution, in a newspaper of general circulation in the county at least ten days but no more than twenty days before the date of the public hearing. If, after notice and hearing, the resolution is adopted, the board of supervisors shall assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service as set forth in sections 359.42 through 359.45. 3. All of the real and personal township property used to provide fire protection service or emergency medical service shall be transferred to the county. The county shall assume all of the outstanding obligations of the township relating to fire protection service or emergency medical service. If the township provides fire protection outside of the county's boundaries, the county shall continue to provide fire protection to this area for at least ninety days after adoption of the resolution. 4. Fire protection service and emergency medical service shall be paid from the emergency services fund of the county authorized in section 331.424C. 5. a. Notwithstanding subsection 1, if as of July 1, 2006, a township has in force an agreement entered into pursuant to chapter 28E for a city or another township to provide fire protection service or fire protection service and emergency medical service for the township, or if a township is otherwise contracting with a city or another township for provision to the township of fire protection service or fire protection service and emergency medical service, the county board of supervisors shall, for the fiscal year beginning July 1, 2007, and subsequent fiscal years, negotiate for and enter into an agreement pursuant to chapter 28E providing for continued fire protection service, or fire protection service and emergency medical service, to the township, and shall certify taxes for levy in the township, pursuant to section 331.424C, in amounts sufficient to meet the financial obligations pertaining to the agreement. b. This subsection applies to a county with a population in excess of three hundred thousand. This subsection does not prohibit a county with a population in excess of three hundred thousand from also assuming the powers and duties of township trustees in accordance with the provisions of subsections 1 through 4, for those townships in the county that are not subject to paragraph "a".
         Section History: Recent Form
2000 Acts, ch 1117, §18; 2004 Acts, ch 1146, §1, 2; 2005 Acts, ch 74, §1, 3, 4 Referred to in § 331.424C, 359.42
         Footnotes
2005 amendment to subsection 5 is effective April 28, 2005, and applies retroactively to January 1, 2005; former subsection 5, as it appeared in Code 2005, is void and of no effect with regard to township fire protection service or emergency medical service agreements or contracts entered into on or after January 1, 2005; 2005 Acts, ch 74, §3, 4 331.386 THROUGH 331.400 Reserved. 331.401 DUTIES RELATING TO FINANCES. 1. The board shall: a. Audit expenses charged to the county for the annual examination by the auditor of state and approve or object to the expenses as provided in section 11.21. b. Establish budgets for the farm-to-market road fund and the secondary road fund in accordance with sections 309.10 and 309.93 to 309.97. c. Pay expenses of administration of juvenile justice, attributable to the county under section 232.141. d. Provide for the expense of persons committed to the county jail or a regional detention facility in accordance with section 356.15. e. Adopt resolutions authorizing the county assessor to provide forms for homestead exemption claimants as provided in section 425.2 and military service tax exemptions as provided in section 426A.14. f. Examine and allow or disallow claims for homestead exemption in accordance with section 425.3 and claims for military service tax exemption in accordance with chapter 426A. The board, by a single resolution, may allow or disallow the exemptions recommended by the assessor. g. Hear appeals relating to the agricultural land tax credit in accordance with section 426.6. h. Order the suspension of property taxes of certain persons in accordance with section 427.9. i. Approve or deny an application for a property tax exemption for impoundment structures, as provided in section 427.1, subsection 20. j. Serve on the conference board as provided in section 441.2. k. Levy taxes as certified to it by tax-certifying bodies in the county, in accordance with the statutes authorizing the levies and in accordance with chapter 24 and sections 444.1 to 444.8, and levy taxes as required in chapters 433, 434, 437, and 438. l. Carry out duties in regard to the collection of taxes as provided in sections 445.16, 445.60, and 445.62. m. Apportion taxes upon receipt of a petition, in accordance with sections 449.1A to 449.3. n. Comply with chapters 12B and 12C in the management of public funds. o. Allocate payments from flood control projects as provided in sections 161E.13 and 161E.14. p. Examine and settle all accounts of the receipts and expenditures of the county and all claims against the county, except as otherwise provided by state law. q. Require a local historical society to submit to it a proposed budget, including the amount of available funds and estimated expenditures, as a prerequisite to receiving funds. A local historical society receiving funds shall present to the board an annual report describing in detail its use of the funds received. r. Retain overpayments of moneys paid to the county in an amount of five dollars or less, unless the payor has requested a refund of the overpayment. s. Perform other financial duties as required by state law. 2. The board shall not pay membership dues for a county officers association in this state other than the Iowa state association of counties or an organization affiliated with it. This subsection does not prohibit expenditures for organizations with which the Iowa state association or its affiliates are affiliated. 3. The board shall not pay bounties on crows, rattlesnakes, foxes, or wolves other than coyotes.
         Section History: Early Form
1. a--o. [S81, § 331.401(1); 81 Acts, ch 117, § 400] p. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(5); S81, § 331.401(1); 81 Acts, ch 117, § 400] r. [S81, § 331.401(1); 81 Acts, ch 117, § 400] 2. [C73, 75, 77, 79, 81, § 332.3(27); S81, § 331.401(2); 81 Acts, ch 117, § 400] 3. [79, 81, § 350.2; S81, § 331.401(3); 81 Acts, ch 117, § 400]
         Section History: Recent Form
83 Acts, ch 123, § 132--135, 209; 86 Acts, ch 1001, § 18; 90 Acts, ch 1236, § 46; 91 Acts, ch 191, §7; 2002 Acts, ch 1150, §1; 2007 Acts, ch 75, §1; 2007 Acts, ch 185, §1 Referred to in § 331.902 331.402 POWERS RELATING TO FINANCES -- LIMITATIONS. 1. The payment of county obligations by anticipatory warrants is subject to chapters 74 and 74A and other applicable state law. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 to 309.55. 2. The board may: a. Require a person who is not a part of county government but is receiving county funds to submit to audit by auditors chosen by the county. The person shall make available all pertinent records needed for the audit. b. Enter into an agreement with the state department of human services for assistance in accordance with section 249A.12. c. Levy within a township at a rate not to exceed the rate permitted under sections 359.30 and 359.33 for the care and maintenance of cemeteries, if the township officials fail to levy the tax as needed. d. Authorize the county auditor to issue warrants for certain purposes as provided in section 331.506, subsection 3. e. Authorize the auditor to issue checks in lieu of warrants. The checks shall be charged directly against a bank account controlled by the county treasurer. f. Impose a hotel and motel tax in accordance with chapter 423A. g. Order the suspension of property taxes or cancel and remit the taxes of certain persons as provided in sections 427.8 and 427.10. h. Provide for a partial exemption from property taxation in accordance with chapter 427B. i. Contract with certified public accountants to conduct the annual audit of the financial accounts and transactions of the county as provided in section 11.6. 3. A county may enter into loan agreements to borrow money for any public purpose in accordance with the following terms and procedures: a. A loan agreement entered into by a county may contain provisions similar to those sometimes found in loan agreements between private parties, including, but not limited to, the issuance of notes to evidence its obligations. b. A provision of a loan agreement which stipulates that a portion of the payments be applied as interest is subject to chapter 74A. Other laws relating to interest rates do not apply. Chapter 75 is not applicable. A county enterprise is a separate entity under this subsection, whether it is governed by the board or another governing body. c. The board shall follow substantially the same authorization procedure required for the issuance of general obligation bonds issued for the same purpose to authorize a loan agreement made payable from the debt service fund. d. The board may authorize a loan agreement which is payable from the general fund if the loan agreement would not cause the total of scheduled annual payments of principal or interest or both principal and interest due from the general fund of the county in any single future fiscal year with respect to all loan agreements in force on the date of the authorization to exceed ten percent of the last certified general fund budget amount in accordance with the following procedures: (1) The board shall follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for personal property which is payable from the general fund. The board must follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement does not exceed the following limits: (a) Four hundred thousand dollars in a county having a population of twenty-five thousand or less. (b) Five hundred thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand. (c) Six hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand. (d) Eight hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand. (e) One million dollars in a county having a population of more than two hundred thousand. (2) The board must follow the following procedures to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement exceeds the limits set forth in subparagraph (1): (a) The board must institute proceedings for entering into a loan agreement payable from the general fund by causing a notice of the meeting to discuss entering into the loan agreement, including a statement of the principal amount and purpose of the loan agreement and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the discussion meeting. No sooner than thirty days following the discussion meeting shall the board hold a meeting at which it is proposed to take action to enter into the loan agreement. (b) If at any time before the end of the thirty-day period after which a meeting may be held to take action to enter into the loan agreement, a petition is filed with the auditor in the manner provided by section 331.306 asking that the question of entering into the loan agreement be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to enter into the loan agreement to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of entering into the loan agreement. However, for purposes of this subparagraph, the petition shall not require signatures in excess of one thousand persons. The question to be placed on the ballot shall be stated affirmatively in substantially the following manner: Shall the county of ..... enter into a loan agreement in amount of $.. for the purpose of .....? Notice of the election and its conduct shall be in the manner provided in section 331.442, subsections 2 through 4. (c) If a petition is not filed or if a petition is filed and the proposition of entering into the loan agreement is approved at an election, the board may proceed and enter into the loan agreement. e. The governing body may authorize a loan agreement payable from the net revenues of a county enterprise or combined county enterprise by following the authorization procedures of section 331.464. f. A loan agreement to which a county is a party or in which a county has a participatory interest is an obligation of a political subdivision of this state for the purpose of chapters 502 and 636, and is a lawful investment for banks, trust companies, building and loan associations, savings and loan associations, investment companies, insurance companies, insurance associations, executors, guardians, trustees, and any other fiduciaries responsible for the investment of funds.
         Section History: Early Form
1. [S81, § 331.402(1); 81 Acts, ch 117, § 401] 2. a. [C77, 79, 81, § 332.3(31); S81, § 331.402(2); 81 Acts, ch 117, § 401] b. [S81, § 331.402(2); 81 Acts, ch 117, § 401] c. [C77, 79, 81, § 24.37(14), 332.3(30); S81, § 331.402(2); 81 Acts, ch 117, § 401] d--g. [S81, § 331.402(2); 81 Acts, ch 117, § 401]
         Section History: Recent Form
83 Acts, ch 96, § 157, 159; 84 Acts, ch 1123, § 2; 87 Acts, ch 103, § 1; 92 Acts, ch 1138, § 2; 95 Acts, ch 67, §53; 2001 Acts, ch 45, §2; 2009 Acts, ch 100, §9, 21 331.403 ANNUAL FINANCIAL REPORT. 1. Not later than December 1 of each year on forms and pursuant to instructions prescribed by the department of management, a county shall prepare an annual financial report showing for each county fund the financial condition as of June 30 and the results of operations for the year then ended. Copies of the report shall be maintained as a public record at the auditor's office and shall be filed with the director of the department of management and with the auditor of state by December 1. A summary of the report, in a form prescribed by the director, shall be published by each county not later than December 1 of each year in one or more newspapers which meet the requirements of section 618.14. 2. Beginning with the fiscal year ending June 30, 1985, the annual financial report required in subsection 1 shall be prepared in conformity with generally accepted accounting principles. 3. A county that fails to meet the filing deadline imposed by this section shall have withheld from payments to be made to the county and allocated to the county pursuant to section 425.1 an amount equal to five cents per capita until the financial report is filed.
         Section History: Recent Form
83 Acts, ch 123, § 2, 209; 86 Acts, ch 1245, § 113; 97 Acts, ch 206, § 14, 15, 24; 2003 Acts, ch 178, §2 Referred to in § 331.431, 333A.4, 426B.5 331.404 TO 331.420 Reserved. 331.421 DEFINITIONS. As used in this part, unless the context otherwise requires: 1. "Basic levy" means a levy authorized and limited by section 331.423 for general county services and rural county services. 2. "Committee" means the county finance committee established in chapter 333A. 3. "Debt service" means expenditures for servicing the county's debt. 4. "Debt service levy" means a levy authorized and limited by section 331.422, subsection 3. 5. "Emergency services levy" means a levy authorized and limited by section 331.424C. 6. "Fiscal year" means the period of twelve months beginning July 1 and ending on the following June 30. 7. "General county services" means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds. 8. "Rural county services" means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. 9. "Secondary road services" means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds. 10. "Supplemental levy" means a levy authorized and limited by section 331.424 for general county services and rural county services.
         Section History: Recent Form
83 Acts, ch 123, § 5, 209; 84 Acts, ch 1178, § 6; 86 Acts, ch 1237, § 21; 2000 Acts, ch 1117, §19 331.422 COUNTY PROPERTY TAX LEVIES. Subject to this section and sections 331.423 through 331.426 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its March session to be levied for county purposes as follows: 1. Taxes for general county services shall be levied on all taxable property within the county. 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county. 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law. 4. Other taxes shall be levied as provided by state law.
         Section History: Recent Form
83 Acts, ch 123, § 6, 209 Referred to in § 331.421 331.423 BASIC LEVIES -- MAXIMUMS. Annually, the board may certify basic levies, subject to the following limits: 1. For general county services, three dollars and fifty cents per thousand dollars of the assessed value of all taxable property in the county. 2. For rural county services, three dollars and ninety-five cents per thousand dollars of the assessed value of taxable property in the county outside of incorporated city areas.
         Section History: Recent Form
83 Acts, ch 123, § 7, 209; 86 Acts, ch 1237, § 22 Referred to in § 28M.5, 331.421, 331.422, 331.425, 331.426, 331.434, 331.435 331.424 SUPPLEMENTAL LEVIES. To the extent that the basic levies are insufficient to meet the county's needs for the following services, the board may certify supplemental levies as follows: 1. For general county services, an amount sufficient to pay the charges for the following: a. To the extent that the county is obligated by statute to pay the charges for: (1) The costs of inpatient or outpatient substance abuse admission, commitment, transportation, care, and treatment at any of the following: (a) The alcoholic treatment center at Oakdale. However, the county may require that an admission to the center shall be reported to the board by the center within five days as a condition of the payment of county funds for that admission. (b) A state mental health institute, or a community-based public or private facility or service. (2) Care of children admitted or committed to the Iowa juvenile home at Toledo. (3) Clothing, transportation, medical, or other services provided persons attending the Iowa braille and sight saving school, the Iowa school for the deaf, or the university of Iowa hospitals and clinics' center for disabilities and development for children with severe disabilities at Iowa City, for which the county becomes obligated to pay pursuant to sections 263.12, 269.2, and 270.4 through 270.7. b. Foster care and related services provided under court order to a child who is under the jurisdiction of the juvenile court, including court-ordered costs for a guardian ad litem under section 232.71C. c. Elections, and voter registration pursuant to chapter 48A. d. Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for general county services. e. Joint county and city building authorities established under section 346.27, as provided in subsection 22 of t

State Codes and Statutes

State Codes and Statutes

Statutes > Iowa > Title-9 > Subtitle-1 > Chapter-331 > 331-323

331.323 POWERS RELATING TO COUNTY OFFICERS -- COMBINING DUTIES. 1. A county may combine the duties of two or more of the following county officers and employees as provided in this subsection: a. Sheriff b. Treasurer c. Recorder d. Auditor e. Medical examiner f. General assistance director g. County care facility administrator h. Commission on veteran affairs i. Director of social welfare j. County assessor k. County weed commissioner. If a petition of electors equal in number to twenty-five percent of the votes cast for the county office receiving the greatest number of votes at the preceding general election is filed with the auditor no later than five working days before the filing deadline for candidates for county offices as specified in section 44.4 for the next general election, the board shall direct the commissioner of elections to call an election for the purpose of voting on the proposal. If the petition contains more than one proposal for combining duties, each proposal shall be listed on the ballot as a separate issue. If the majority of the votes cast is in favor of a proposal, the board shall take all steps necessary to combine the duties as specified in the petition. The petition shall state the offices and positions to be combined and the offices or positions to be abolished. Offices and positions that have been combined may be subsequently separated by a petition and election in the same manner. If an appointive officer or position is abolished, the term of office of the incumbent shall terminate one month from the day the proposal is approved. If an elective office is abolished, the incumbent shall hold office until the completion of the term for which elected, except that if a proposal is approved at a general election which fills the abolished office, the person elected shall not take office. When the duties of an officer or employee are assigned to one or more elected officers, the board shall set the initial salary for each elected officer. Thereafter, the salary shall be determined as provided in section 331.907. 2. The board may: a. Require additional security on an officer's bond, in accordance with sections 65.2 and 65.3, or hear a petition of the surety for release and require a new bond, in accordance with sections 65.4 to 65.8. b. Require any county officer to make a report to it under oath on any subject connected with the duties of the office, and remove from office by majority vote an officer who refuses or neglects to make a report or give a bond required by the board within twenty days after the requirement is made known to the officer. c. Compromise an unsatisfied judgment rendered in favor of the county against a county officer and the sureties on the officer's bond, if the county is satisfied that the full amount cannot be collected. The county may compromise with one or more of the sureties and release those sureties if the officer and each of the sureties on the officer's bond execute a written consent to the compromise and to the release of each of the sureties who agree to the compromise, and in the writing agree that the compromise and release do not release any of the sureties who do not agree to the compromise. The written consent shall be filed with the auditor. If the judgment is based upon a default in county funds, the money received under the compromise shall be paid pro rata to the funds in proportion to the amount each fund was in default at the time the judgment was rendered. d. Authorize a county officer to destroy records in the officer's possession which have been on file for more than ten years, and are not required to be kept as permanent records. e. Enter into an agreement with one or more other counties to share the services of a county attorney, in accordance with section 331.753. f. Provide that the county attorney be a full-time or part-time officer in accordance with section 331.752. g. Establish the number of deputies, assistants, and clerks for the offices of auditor, treasurer, recorder, sheriff, and county attorney. h. Exercise other powers authorized by state law.
         1. [C62, 66, 71, 73, 75, 77, 79, 81, § 332.17--332.22; S81, § 331.323(1); 81 Acts, ch 117, § 322] 2. a. [S81, § 331.323(2); 81 Acts, ch 117, § 322] b. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130(8, 9); C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(8, 9); S81, § 331.323; 81 Acts, ch 117, § 322] c. [C97, § 437--439; C24, 27, 31, 35, 39, § 5136--5138; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.12--332.14; S81, § 331.323(2); 81 Acts, ch 117, § 322] d. [C24, 27, 31, 35, 39, § 5139; C46, 50, § 332.15; C54, 58, 62, 66, 71, § 332.15, 343.13; C73, 75, 77, § 110.9, 332.15, 335.11, 343.13; C79, 81, § 110.16, 332.15, 335.11, 343.13; S81, § 331.323; 81 Acts, ch 117, § 322] e, f. [S81, § 331.323(2); 81 Acts, ch 117, § 322] g. [C97, § 298, 303, 481, 491, 496, 510, 2734; S13, § 303-a; SS15, § 298, 481, 491, 510-b, 2734-b; C24, 27, 31, 35, 39, § 5238; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 341.1; S81, § 331.323(2); 81 Acts, ch 117, § 322] h. [S81, § 331.323(2); 81 Acts, ch 117, § 322]
         Section History: Recent Form
83 Acts, ch 186, § 10072, 10073, 10201; 86 Acts, ch 1155, § 3; 87 Acts, ch 115, §52; 87 Acts, ch 227, § 26; 92 Acts, ch 1212, § 31; 93 Acts, ch 143, § 47 Referred to in § 331.502, 331.552, 331.602, 331.610, 331.653, 331.756(85), 441.56 331.324 DUTIES AND POWERS RELATING TO COUNTY AND TOWNSHIP OFFICERS AND EMPLOYEES. 1. The board shall: a. Carry out the duties of a public employer to engage in collective bargaining in accordance with chapter 20. b. Grant claims for mileage and expenses of officers and employees in accordance with sections 70A.9 to 70A.13 and section 331.215, subsection 2. c. Provide workers' compensation benefits to officers and employees as required by chapter 85. d. Provide occupational disease compensation to employees as required by chapter 85A. e. Cooperate with the workers' compensation commissioner and comply with requirements imposed upon counties under chapters 86 and 87. f. Comply with occupational safety and health standards as required by chapter 88. g. Comply with wage payment requirements imposed upon counties under chapter 91A. h. Comply with employment security requirements imposed upon counties under chapter 96. i. Participate in the Iowa public employees' retirement system as required by chapter 97B. j. Participate in the federal Social Security Act as required by chapter 97C. k. Provide for support of the civil service commission for deputy sheriffs in accordance with section 341A.20. l. Establish the compensation of deputies and assistants in accordance with section 331.904. m. Provide a deferred compensation program for any employee, in accordance with section 509A.12. n. Employ persons who are blind or partially blind and persons with physical disabilities in accordance with section 216C.2. o. Fix the compensation for services of county and township officers and employees if not otherwise fixed by state law. p. Perform other duties required by state law. 2. If the board wishes to participate in a program of interchange of employees, it shall do so in accordance with chapter 28D. 3. In exercising its power to resolve disputes with officers and employees, the board may arbitrate disputes in accordance with chapter 679B. 4. If the liability of a county officer or employee in the performance of official duties is not fully indemnified by insurance, the board shall pay a loss for which the officer or employee is found liable beyond the amount of insurance, and may compromise and settle any such claim. 5. If a board provides group insurance for county employees, it shall also provide the insurance to a full-time county extension office assistant employed in the county, if the county is reimbursed for the premium by the county extension district. 6. In carrying out the requirement of section 331.322, subsection 1, the board may purchase an individual or a blanket surety bond insuring the fidelity of county officers and county employees who are accountable for county funds or property subject to the minimum surety bond requirements of chapter 64. An elected county officer is deemed to have furnished surety if the officer is covered by a blanket bond purchased as provided in this subsection.
         Section History: Early Form
1. a--n. [S81, § 331.324(1); 81 Acts, ch 117, § 323] o. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(10); S81, § 331.324(1); 81 Acts, ch 117, § 323] p. [S81, § 331.324(1); 81 Acts, ch 117, § 323] 2, 3. [S81, § 331.324(2--4); 81 Acts, ch 117, § 323] 4. [C73, 75, 77, 79, 81, § 332.43; S81, § 331.324(5); 81 Acts, ch 117, § 323; 82 Acts, ch 1104, § 35] 5. [C75, 77, 79, 81, § 509A.7; 82 Acts, ch 1101, § 1]
         Section History: Recent Form
83 Acts, ch 14, § 4; 83 Acts, ch 186, § 10074, 10075, 10201; 94 Acts, ch 1173, §17; 96 Acts, ch 1129, §83; 98 Acts, ch 1061, §11 Referred to in § 331.322 331.325 CONTROL AND MAINTENANCE OF PIONEER CEMETERIES -- CEMETERY COMMISSION. 1. As used in this section, "pioneer cemetery" means a cemetery where there have been twelve or fewer burials in the preceding fifty years. 2. Each county board of supervisors may adopt an ordinance assuming jurisdiction and control of pioneer cemeteries in the county. The board shall exercise the powers and duties of township trustees relating to the maintenance and repair of cemeteries in the county as provided in sections 359.28 through 359.40 except that the board shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the maintenance and repair of all cemeteries under the jurisdiction of the county including pioneer cemeteries shall be paid from the county general fund. The maintenance and improvement program for a pioneer cemetery may include restoration and management of native prairie grasses and wildflowers. 3. In lieu of management of the cemeteries, the board of supervisors may create, by ordinance, a cemetery commission to assume jurisdiction and management of the pioneer cemeteries in the county. The ordinance shall delineate the number of commissioners, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the board. The board may delegate any power and duties relating to cemeteries which may otherwise be exercised by township trustees pursuant to sections 359.28 through 359.40 to the cemetery commission except the commission shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the expenses of the cemetery commission shall be paid from the county general fund. 4. Notwithstanding sections 359.30 and 359.33, the costs of management, repair, and maintenance of pioneer cemeteries shall be paid from the county general fund.
         Section History: Recent Form
96 Acts, ch 1182, §1; 2005 Acts, ch 128, §1; 2009 Acts, ch 132, §3 Referred to in § 331.424B, 359.28, 459.102 331.326 THROUGH 331.340 Reserved. 331.341 CONTRACTS. 1. When the estimated total cost of a public improvement, other than improvements which may be paid for from the secondary road fund, exceeds the competitive bid threshold in section 26.3, or as established in section 314.1B, the board shall follow the competitive bid procedures for governmental entities in chapter 26 and the contract letting procedures in section 384.103. As used in this section, "public improvement" means the same as defined in section 26.2 as modified by this subsection. 2. The board shall give preference to Iowa products and labor in accordance with chapter 73 and shall comply with bid and contract requirements in chapter 26. 3. Contracts for improvements which may be paid for from the secondary road fund shall be awarded in accordance with sections 309.40 to 309.43, 310.14, 314.1, 314.2, and other applicable state law. 4. If the contract price for a public improvement is twenty-five thousand dollars or more, the board shall require a contractor's bond in accordance with chapter 573. 5. In exercising its power to contract for public improvements, the board may contract for the application of contract termination procedures in accordance with chapter 573A.
         Section History: Early Form
[C24, 27, 31, 35, 39, § 351, 5131, 5132; C46, 50, 54, 58, 62, 66, 71, 73, 75, § 23.1, 332.7, 332.8; C77, 79, 81, § 23.1, 332.7; S81, § 331.341; 81 Acts, ch 117, § 340]
         Section History: Recent Form
94 Acts, ch 1173, §18; 95 Acts, ch 71, §2; 98 Acts, ch 1153, §1; 2006 Acts, ch 1017, §31, 32, 42, 43; 2007 Acts, ch 144, §13 Referred to in § 28J.3, 28M.4, 331.301, 331.471, 346A.2, 350.6, 357H.7 Optional waiver; § 12.44 331.342 CONFLICTS OF INTEREST IN PUBLIC CONTRACTS. As used in this section, "contract" means a claim, account, or demand against or agreement with a county, express or implied, other than a contract to serve as an officer or employee of the county. However, contracts subject to section 314.2 are not subject to this section. An officer or employee of a county shall not have an interest, direct or indirect, in a contract with that county. A contract entered into in violation of this section is void. The provisions of this section do not apply to: 1. The designation of a bank or trust company as a depository, paying agent, or for investment of funds. 2. An employee of a bank or trust company, who serves as treasurer of a county. 3. Contracts made by a county upon competitive bid in writing, publicly invited and opened. 4. Contracts in which a county officer or employee has an interest solely by reason of employment, or a stock interest of the kind described in subsection 8, or both, if the contracts are made by competitive bid, publicly invited and opened, or if the remuneration of employment will not be directly affected as a result of the contract and the duties of employment do not directly involve the procurement or preparation of any part of the contract. The competitive bid qualification of this subsection does not apply to a contract for professional services not customarily awarded by competitive bid. 5. The designation of official newspapers. 6. A contract in which a county officer or employee has an interest if the contract was made before the time the officer or employee was elected or appointed, but the contract shall not be renewed. 7. A contract with volunteer fire fighters or civil defense volunteers. 8. A contract with a corporation in which a county officer or employee has an interest by reason of stockholdings when less than five percent of the outstanding stock of the corporation is owned or controlled directly or indirectly by the officer or employee or the spouse or immediate family of the officer or employee. 9. A contract made by competitive bid, publicly invited and opened, in which a member of a county board, commission, or administrative agency has an interest, if the member is not authorized by law to participate in the awarding of the contract. The competitive bid qualification of this subsection does not apply to a contract for professional services not customarily awarded by competitive bid. 10. Contracts not otherwise permitted by this section, for the purchase of goods or services by a county, which benefit a county officer or employee, if the purchases benefiting that officer or employee do not exceed a cumulative total purchase price of one thousand five hundred dollars in a fiscal year. 11. A contract that is a bond, note, or other obligation of the county and the contract is not acquired directly from the county, but is acquired in a transaction with a third party, who may or may not be the original underwriter, purchaser, or obligee of the contract.
         Section History: Early Form
[S81, § 331.342; 81 Acts, ch 117, § 341]
         Section History: Recent Form
90 Acts, ch 1209, §3, 4; 2003 Acts, ch 36, §2, 3 Referred to in § 28J.3, 28M.4, 331.471 331.343 THROUGH 331.360 Reserved. 331.361 COUNTY PROPERTY. 1. Counties bounded by a body of water have concurrent jurisdiction over the entire body of water lying between them. 2. In disposing of an interest in real property by sale or exchange, by lease for a term of more than three years, or by gift, the following procedures shall be followed, except as otherwise provided by state law: a. The board shall set forth its proposal in a resolution and shall publish notice of the time and place of a public hearing on the proposal, in accordance with section 331.305. b. After the public hearing, the board may make a final determination on the proposal by resolution. c. When unused highway right-of-way is not being sold or transferred to another governmental authority, the county shall comply with the requirements of section 306.23. 3. An interest in real property which is assessed for taxation as residential or commercial multifamily property may be disposed of through a public request for proposals process. A proposal submitted pursuant to this section shall state the housing use planned by the person submitting the proposal. The board shall publish the proposals in a notice of the time and place of a public hearing on the proposals, in accordance with section 331.305. After the public hearing, the board may choose by resolution from among the proposals submitted or may reject all proposals and submit a new request for proposals. 4. The board shall not dispose of real property by gift except for a public purpose, as determined by the board, in accordance with other state law. 5. The board shall: a. Proceed upon a petition to establish a memorial hall or monument under chapter 37, as provided in that chapter. b. Comply with section 103A.10, subsection 4, in the construction of new buildings. c. Proceed upon a petition to, or with approval of the voters, establish a county public hospital under chapter 347 or sell or lease a county hospital for use as a private hospital or as a merged area hospital under chapter 145A or sell or lease a county hospital in conjunction with the establishment of a merged area hospital in accordance with procedures set out in chapter 347. d. Bid for real property at a tax sale as required under section 446.19, and handle the property in accordance with section 446.31 and chapter 569. e. Require the conduction of a life cycle cost analysis for county facilities in accordance with chapter 470. f. Comply with chapter 216D if food service is provided in public buildings. g. Comply with section 216C.9 if curbs and ramps are constructed. h. Provide facilities for the district court in accordance with section 602.1303. i. Perform other duties required by state law. 6. In exercising its power to manage county real property, the board may lease land for oil and gas exploration as provided in section 458A.21. 7. The board shall not lease, purchase, or construct a facility or building before considering the leasing of a vacant facility or building which is located in the county and owned by a public school corporation. The board may lease a facility or building owned by the public school corporation with an option to purchase the facility or building in compliance with section 297.22. The lease shall provide that the public school corporation may terminate the lease if the corporation needs to use the facility or building for school purposes. The public school corporation shall notify the board at least thirty days before the termination of the lease.
         Section History: Early Form
1. [C51, § 95; R60, § 223; C73, § 280; C97, § 395; C24, 27, 31, 35, 39, § 5129; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.2; S81, § 331.361(1); 81 Acts, ch 117, § 360] 2, 3. [C24, 27, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, § 332.3; C71, 73, 75, 77, 79, § 332.3, 569.8; C81, § 332.3(13); S81, § 331.361(2, 3); 81 Acts, ch 117, § 360] 4. [C39, § 5130.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.5; S81, § 331.361(4); 81 Acts, ch 117, § 360] 5. [C24, 27, 31, 35, 39, § 487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 37.5; S81, § 331.361(5); 81 Acts, ch 117, § 360] 6. [S81, § 331.361(6); 81 Acts, ch 117, § 360] 7. [82 Acts, ch 1148, § 3]
         Section 83 Acts, ch 186, § 10076, 10201; 85 Acts, ch 185, §1; 87 Acts, ch 35, §2; 94 Acts, ch 1173, §19; 96 Acts, ch 1204, §30; 97 Acts, ch 184, § 5; 2007 Acts, ch 54, §32 Referred to in § 350.4, 446.19A, 569.8, 589.28 331.362 ROADS AND TRAFFIC. 1. A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2, subsection 5, paragraph "b", and subsection 6, paragraph "b". 2. The board shall exercise the county's jurisdiction over secondary roads in accordance with chapters 306, 309, 310, 314, and other applicable laws. 3. The board may establish secondary road assessment districts as provided in chapter 311. 4. If a county has land subject to section 312.8, the board shall administer road funds available under that section as prescribed in that section. 5. The board may enter into agreements with the department of transportation as provided in section 313.2. 6. The board shall provide for the control of noxious weeds in accordance with chapter 317. 7. The board shall cause the removal of obstructions on the secondary roads, in accordance with chapter 318. 8. The board shall proceed upon a petition to construct a sidewalk in accordance with sections 320.1 to 320.3. The board may grant permission to lay gas and water mains, construct and maintain cattleways, or construct sidewalks in connection with the secondary roads, in accordance with sections 320.4 to 320.8. 9. A county may regulate traffic on and use of the secondary roads, in accordance with sections 321.236 to 321.250, 321.254, 321.255, 321.285, subsection 4, sections 321.352, 321.471 to 321.473, and other applicable provisions of chapter 321, and sections 321G.9, 321I.10, and 327G.15.
         Section History: Early Form
[S81, § 331.362; 81 Acts, ch 117, § 361]
         Section History: Recent Form
2004 Acts, ch 1132, §84; 2006 Acts, ch 1097, §17; 2009 Acts, ch 133, §241 331.363 THROUGH 331.380 Reserved. 331.381 DUTIES RELATING TO SERVICES. The board shall: 1. Proceed in response to a petition to establish a unified law enforcement district in accordance with sections 28E.21 to 28E.28A, or the board may proceed under those sections on its own motion. 2. Provide for emergency management planning in accordance with sections 29C.9 through 29C.13. 3. Proceed in response to a petition to establish a county conservation board in accordance with section 350.2. 4. Comply with chapter 222, including but not limited to sections 222.13, 222.14, and 222.59 to 222.82, in regard to the care of persons with mental retardation. 5. Comply with chapters 227, 229 and 230, including but not limited to sections 227.11, 227.14, 229.42, 230.25, 230.27, and 230.35, in regard to the care of persons with mental illness. 6. Audit and pay the burial expense for indigent veterans, as provided in section 35B.15. 7. Make determinations regarding emergency relief services in accordance with sections 251.5 and 251.6. 8. Administer general assistance for the poor in accordance with chapter 252. 9. Comply with chapters 269 and 270 in regard to the payment of costs for pupils at the Iowa braille and sight saving school and the school for the deaf. 10. Enforce the interstate library compact in accordance with sections 256.70 through 256.73. 11. Proceed in response to a petition to establish or end an airport commission in accordance with sections 330.17 to 330.20. 12. Proceed in response to a petition for a city hospital to become a county hospital in accordance with section 347.23. 13. Provide for the seizure, impoundment, and disposition of dogs in accordance with chapter 351. 14. Proceed in response to a petition to establish a county library district in accordance with sections 336.2 to 336.5, or a petition to provide library service by contract or to terminate the service under section 336.18. 15. Establish a sanitary disposal project in accordance with sections 455B.302, 455B.305, and 455B.306. 16. a. Furnish a place for the confinement of prisoners as required in section 903.4, and in accordance with chapter 356 or 356A. b. Notwithstanding paragraph "a", after consulting with and obtaining the approval of the chief judge of the judicial district, the board of a county with a population of less than fifteen thousand according to the 1990 census may enter into an agreement with a contiguous county to share costs and to provide space for the county's prisoners and space for the district court. 17. Perform other duties required by state law.
         Section History: Early Form
1--7. [S81, § 331.381(1--7); 81 Acts, ch 117, § 380] 8. [C51, § 820, 825--827; R60, § 1388, 1393--1395; C73, § 1365, 1369--1371; C97, § 2234, 2238--2240; S13, § 2234; C24, 27, § 5329, 5334--5336; C31, 35, § 5329, 5334, 5334-c1, 5335, 5336; C39, § 3828.106, 3828.110--3828.113; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 252.34, 252.38--252.41; S81, § 331.381(8); 81 Acts, ch 117, § 380] 9. [C35, § 2554-g9; C39, § 2554.09; C46, 50, 54, 58, 62, § 150.9; C66, 71, 73, 75, 77, 79, 81, § 150.9, 150A.5; S81, § 331.381(9); 81 Acts, ch 117, § 380] 10--13. [S81, § 331.381(10--13); 81 Acts, ch 117, § 380] 14. [C97, § 458; S13, § 458; C24, 27, 31, 35, 39, § 5425; C46, 50, 54, 58, § 351.6; C62, 66, 71, 73, 75, 77, 79, 81, § 332.3(21), 351.6; S81, § 331.381(14); 81 Acts, ch 117, § 380] 15. [S81, § 331.381(15); 81 Acts, ch 117, § 380] 16. [C62, 66, 71, 73, 75, 77, 79, § 332.31; S81, § 331.381(16); 81 Acts, ch 117, § 380] 17, 18. [S81, § 331.381(17, 18); 81 Acts, ch 117, § 380]
         Section History: Recent Form
83 Acts, ch 79, § 3; 92 Acts, ch 1139, § 25; 92 Acts, ch 1164, § 1; 92 Acts, ch 1212, § 32; 93 Acts, ch 48, § 52; 94 Acts, ch 1173, §20; 96 Acts, ch 1129, § 113; 2005 Acts, ch 167, §53, 66 Referred to in § 23A.2, 602.6105 331.382 POWERS AND LIMITATIONS RELATING TO SERVICES. 1. The board may exercise the following powers in accordance with the sections designated, and may exercise these or similar powers under its home rule powers or other provisions of law: a. Establishment of parks outside of cities as provided in section 461A.34. b. Establishment of a water recreational area as provided in sections 461A.59 to 461A.78. c. Establishment of a merged area hospital as provided in chapter 145A. d. Acquisition and operation of a limestone quarry for the sale of agricultural lime, in accordance with chapter 353. e. Provision of preliminary diagnostic evaluation before admissions to state mental health institutes as provided in sections 225C.14 through 225C.17. f. Establishment of a community mental health center as provided in chapter 230A. g. Establishment of a county care facility as provided in chapter 347B, and sections 135C.23 and 135C.24. h. Provision of relocation programs and payments as provided in chapter 316. i. Establishment of an airport commission as provided in sections 330.17 to 330.20. j. Creation of an airport authority as provided in chapter 330A. 2. The power to establish reserve peace officers is subject to chapter 80D. 3. The power to legislate in regard to chemical substance abuse is subject to section 125.40. 4. The power to establish a county hospital is subject to the licensing requirements of chapter 135B and the power to establish a county health care facility is subject to the licensing requirements of chapter 135C. 5. The board shall not regulate, license, inspect, or collect license fees from food establishments or food and beverage vending machines except as provided in chapter 137F or from hotels except as provided in chapter 137C. 6. The power to operate juvenile detention and shelter care homes is subject to approval of the homes by the director of the department of human services or the director's designee, as provided in section 232.142. 7. If a law library is provided in the county courthouse, judges of the district court of the county shall supervise and control the law library. 8. a. The board is subject to chapter 161F, chapters 357 through 358, or chapter 468, subchapters I through III, subchapter IV, parts 1 and 2, or subchapter V, as applicable, in acting relative to a special district authorized under any of those chapters. b. However, the board may assume and exercise the powers and duties of a governing body under chapter 357, 357A, 357B, 358, or chapter 468, subchapter III, if a governing body established under one of those chapters has insufficient membership to perform its powers and duties, and the board, upon petition of the number of property owners within a proposed district and filing of a bond as provided in section 357A.2, may establish a service district within the unincorporated area of the county and exercise within the district the powers and duties granted in chapters 357, 357A, 357B, 357C, 357I, 358, 359, chapter 384, division IV, or chapter 468, subchapter III. 9. The power to establish and administer an air pollution control program in lieu of state administration is subject to sections 455B.144 and 455B.145.
         Section History: Early Form
1. a--f. [S81, § 331.382(1); 81 Acts, ch 117, § 381] g. [C51, § 828; R60, § 1396; C73, § 1372; C97, § 2241; SS15, § 2241; C24, 27, 31, 35, § 5338; C39, § 3828.115; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 253.1; S81, § 331.382; 81 Acts, ch 117, § 381] h--j. [S81, § 331.382(1); 81 Acts, ch 117, § 381] 2--6. [S81, § 331.382(2--6); 81 Acts, ch 117, § 381] 7. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.6; S81, § 331.382(7); 81 Acts, ch 117, § 381] 8. [C77, 79, 81, § 332.3(33); S81, § 331.382(8); 81 Acts, ch 117, § 381] 9. [S81, § 331.382(9); 81 Acts, ch 117, § 381]
      &nb 83 Acts, ch 96, § 157, 159; 83 Acts, ch 101, § 76; 89 Acts, ch 20, § 17; 98 Acts, ch 1162, §27, 30; 2008 Acts, ch 1124, §19; 2009 Acts, ch 41, §120 Contracts to provide services to tax-exempt property; see § 364.19 331.383 DUTIES AND POWERS RELATING TO ELECTIONS. The board shall ensure that the county commissioner of elections conducts primary, general, city, school, and special elections in accordance with applicable state law. The board shall canvass elections in accordance with sections 43.49 to 43.51, 43.60 to 43.62, 46.24, 50.13, 50.24 to 50.29, 50.44 to 50.47, 260C.39, 275.25, 277.20, 376.1, 376.7, and 376.9. The board shall prepare and deliver a list of persons nominated in accordance with section 43.55, provide for a recount in accordance with section 50.48, provide for election precincts in accordance with sections 49.3, 49.4, 49.6 to 49.8, and 49.11, pay election costs as provided in section 47.3, participate in election contests as provided in sections 62.1A and 62.9, and perform other election duties required by state law. The board may authorize additional precinct election officials as provided in section 51.1, provide for the use of an optical scan voting system as provided in sections 52.2, 52.3, and 52.8, and exercise other election powers as provided by state law.
         Section History: Early Form
[S81, § 331.383; 81 Acts, ch 117, § 382; 82 Acts, ch 1104, § 36]
         Section History: Recent Form
2007 Acts, ch 190, §40; 2009 Acts, ch 57, §84 331.384 ABATEMENT OF PUBLIC HEALTH AND SAFETY HAZARDS -- SPECIAL ASSESSMENTS. 1. A county may: a. Require the abatement of a nuisance, public or private, in any reasonable manner. b. Require the removal of diseased trees or dead wood, except on publicly owned property or right-of-way. c. Require the removal, repair, or dismantling of an abandoned or dangerous building or structure. d. Require the numbering of buildings. e. Require connection to public drainage systems from abutting property when necessary for public health or safety. f. Require the cutting or destruction of weeds or other growth which constitutes a health, safety, or fire hazard. 2. If the property owner does not perform an action required under this section within a reasonable time after notice, a county may perform the required action and assess the costs against the property for collection in the same manner as a property tax. Notice may be in the form of an ordinance or by certified mail to the property owner as shown by the records of the county auditor, and shall state the time within which action is required. However, in an emergency, a county may perform any action which may be required under this section without prior notice and assess the costs as provided in this section after notice to the property owner and hearing. 3. If any amount assessed against property under this section exceeds one hundred dollars, a county may permit the assessment to be paid in up to ten annual installments in the same manner and with the same interest rates provided for assessments against benefited property under chapter 384, division IV. 4. A special assessment levied pursuant to this section, including all interest and penalties, is a lien against the benefited property from the date of filing the schedule of assessments until the assessment is paid. A special assessment has equal precedence with ordinary taxes and is not divested by judicial sale. 5. The procedures for making and levying a special assessment pursuant to this section and for an appeal of the assessment are the same procedures as provided in sections 384.59 through 384.67 and sections 384.72 through 384.75, provided that the references in those sections to the council shall be to the board of supervisors and the references to the city shall be to the county.
         Section History: Recent Form
90 Acts, ch 1197, §1; 96 Acts, ch 1204, §25 331.385 POWERS AND DUTIES RELATING TO EMERGENCY SERVICES. 1. A county may, by resolution, assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service for any township located in the unincorporated area of the county. 2. The board of supervisors shall publish notice of the proposed resolution, and of a public hearing to be held on the proposed resolution, in a newspaper of general circulation in the county at least ten days but no more than twenty days before the date of the public hearing. If, after notice and hearing, the resolution is adopted, the board of supervisors shall assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service as set forth in sections 359.42 through 359.45. 3. All of the real and personal township property used to provide fire protection service or emergency medical service shall be transferred to the county. The county shall assume all of the outstanding obligations of the township relating to fire protection service or emergency medical service. If the township provides fire protection outside of the county's boundaries, the county shall continue to provide fire protection to this area for at least ninety days after adoption of the resolution. 4. Fire protection service and emergency medical service shall be paid from the emergency services fund of the county authorized in section 331.424C. 5. a. Notwithstanding subsection 1, if as of July 1, 2006, a township has in force an agreement entered into pursuant to chapter 28E for a city or another township to provide fire protection service or fire protection service and emergency medical service for the township, or if a township is otherwise contracting with a city or another township for provision to the township of fire protection service or fire protection service and emergency medical service, the county board of supervisors shall, for the fiscal year beginning July 1, 2007, and subsequent fiscal years, negotiate for and enter into an agreement pursuant to chapter 28E providing for continued fire protection service, or fire protection service and emergency medical service, to the township, and shall certify taxes for levy in the township, pursuant to section 331.424C, in amounts sufficient to meet the financial obligations pertaining to the agreement. b. This subsection applies to a county with a population in excess of three hundred thousand. This subsection does not prohibit a county with a population in excess of three hundred thousand from also assuming the powers and duties of township trustees in accordance with the provisions of subsections 1 through 4, for those townships in the county that are not subject to paragraph "a".
         Section History: Recent Form
2000 Acts, ch 1117, §18; 2004 Acts, ch 1146, §1, 2; 2005 Acts, ch 74, §1, 3, 4 Referred to in § 331.424C, 359.42
         Footnotes
2005 amendment to subsection 5 is effective April 28, 2005, and applies retroactively to January 1, 2005; former subsection 5, as it appeared in Code 2005, is void and of no effect with regard to township fire protection service or emergency medical service agreements or contracts entered into on or after January 1, 2005; 2005 Acts, ch 74, §3, 4 331.386 THROUGH 331.400 Reserved. 331.401 DUTIES RELATING TO FINANCES. 1. The board shall: a. Audit expenses charged to the county for the annual examination by the auditor of state and approve or object to the expenses as provided in section 11.21. b. Establish budgets for the farm-to-market road fund and the secondary road fund in accordance with sections 309.10 and 309.93 to 309.97. c. Pay expenses of administration of juvenile justice, attributable to the county under section 232.141. d. Provide for the expense of persons committed to the county jail or a regional detention facility in accordance with section 356.15. e. Adopt resolutions authorizing the county assessor to provide forms for homestead exemption claimants as provided in section 425.2 and military service tax exemptions as provided in section 426A.14. f. Examine and allow or disallow claims for homestead exemption in accordance with section 425.3 and claims for military service tax exemption in accordance with chapter 426A. The board, by a single resolution, may allow or disallow the exemptions recommended by the assessor. g. Hear appeals relating to the agricultural land tax credit in accordance with section 426.6. h. Order the suspension of property taxes of certain persons in accordance with section 427.9. i. Approve or deny an application for a property tax exemption for impoundment structures, as provided in section 427.1, subsection 20. j. Serve on the conference board as provided in section 441.2. k. Levy taxes as certified to it by tax-certifying bodies in the county, in accordance with the statutes authorizing the levies and in accordance with chapter 24 and sections 444.1 to 444.8, and levy taxes as required in chapters 433, 434, 437, and 438. l. Carry out duties in regard to the collection of taxes as provided in sections 445.16, 445.60, and 445.62. m. Apportion taxes upon receipt of a petition, in accordance with sections 449.1A to 449.3. n. Comply with chapters 12B and 12C in the management of public funds. o. Allocate payments from flood control projects as provided in sections 161E.13 and 161E.14. p. Examine and settle all accounts of the receipts and expenditures of the county and all claims against the county, except as otherwise provided by state law. q. Require a local historical society to submit to it a proposed budget, including the amount of available funds and estimated expenditures, as a prerequisite to receiving funds. A local historical society receiving funds shall present to the board an annual report describing in detail its use of the funds received. r. Retain overpayments of moneys paid to the county in an amount of five dollars or less, unless the payor has requested a refund of the overpayment. s. Perform other financial duties as required by state law. 2. The board shall not pay membership dues for a county officers association in this state other than the Iowa state association of counties or an organization affiliated with it. This subsection does not prohibit expenditures for organizations with which the Iowa state association or its affiliates are affiliated. 3. The board shall not pay bounties on crows, rattlesnakes, foxes, or wolves other than coyotes.
         Section History: Early Form
1. a--o. [S81, § 331.401(1); 81 Acts, ch 117, § 400] p. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(5); S81, § 331.401(1); 81 Acts, ch 117, § 400] r. [S81, § 331.401(1); 81 Acts, ch 117, § 400] 2. [C73, 75, 77, 79, 81, § 332.3(27); S81, § 331.401(2); 81 Acts, ch 117, § 400] 3. [79, 81, § 350.2; S81, § 331.401(3); 81 Acts, ch 117, § 400]
         Section History: Recent Form
83 Acts, ch 123, § 132--135, 209; 86 Acts, ch 1001, § 18; 90 Acts, ch 1236, § 46; 91 Acts, ch 191, §7; 2002 Acts, ch 1150, §1; 2007 Acts, ch 75, §1; 2007 Acts, ch 185, §1 Referred to in § 331.902 331.402 POWERS RELATING TO FINANCES -- LIMITATIONS. 1. The payment of county obligations by anticipatory warrants is subject to chapters 74 and 74A and other applicable state law. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 to 309.55. 2. The board may: a. Require a person who is not a part of county government but is receiving county funds to submit to audit by auditors chosen by the county. The person shall make available all pertinent records needed for the audit. b. Enter into an agreement with the state department of human services for assistance in accordance with section 249A.12. c. Levy within a township at a rate not to exceed the rate permitted under sections 359.30 and 359.33 for the care and maintenance of cemeteries, if the township officials fail to levy the tax as needed. d. Authorize the county auditor to issue warrants for certain purposes as provided in section 331.506, subsection 3. e. Authorize the auditor to issue checks in lieu of warrants. The checks shall be charged directly against a bank account controlled by the county treasurer. f. Impose a hotel and motel tax in accordance with chapter 423A. g. Order the suspension of property taxes or cancel and remit the taxes of certain persons as provided in sections 427.8 and 427.10. h. Provide for a partial exemption from property taxation in accordance with chapter 427B. i. Contract with certified public accountants to conduct the annual audit of the financial accounts and transactions of the county as provided in section 11.6. 3. A county may enter into loan agreements to borrow money for any public purpose in accordance with the following terms and procedures: a. A loan agreement entered into by a county may contain provisions similar to those sometimes found in loan agreements between private parties, including, but not limited to, the issuance of notes to evidence its obligations. b. A provision of a loan agreement which stipulates that a portion of the payments be applied as interest is subject to chapter 74A. Other laws relating to interest rates do not apply. Chapter 75 is not applicable. A county enterprise is a separate entity under this subsection, whether it is governed by the board or another governing body. c. The board shall follow substantially the same authorization procedure required for the issuance of general obligation bonds issued for the same purpose to authorize a loan agreement made payable from the debt service fund. d. The board may authorize a loan agreement which is payable from the general fund if the loan agreement would not cause the total of scheduled annual payments of principal or interest or both principal and interest due from the general fund of the county in any single future fiscal year with respect to all loan agreements in force on the date of the authorization to exceed ten percent of the last certified general fund budget amount in accordance with the following procedures: (1) The board shall follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for personal property which is payable from the general fund. The board must follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement does not exceed the following limits: (a) Four hundred thousand dollars in a county having a population of twenty-five thousand or less. (b) Five hundred thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand. (c) Six hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand. (d) Eight hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand. (e) One million dollars in a county having a population of more than two hundred thousand. (2) The board must follow the following procedures to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement exceeds the limits set forth in subparagraph (1): (a) The board must institute proceedings for entering into a loan agreement payable from the general fund by causing a notice of the meeting to discuss entering into the loan agreement, including a statement of the principal amount and purpose of the loan agreement and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the discussion meeting. No sooner than thirty days following the discussion meeting shall the board hold a meeting at which it is proposed to take action to enter into the loan agreement. (b) If at any time before the end of the thirty-day period after which a meeting may be held to take action to enter into the loan agreement, a petition is filed with the auditor in the manner provided by section 331.306 asking that the question of entering into the loan agreement be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to enter into the loan agreement to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of entering into the loan agreement. However, for purposes of this subparagraph, the petition shall not require signatures in excess of one thousand persons. The question to be placed on the ballot shall be stated affirmatively in substantially the following manner: Shall the county of ..... enter into a loan agreement in amount of $.. for the purpose of .....? Notice of the election and its conduct shall be in the manner provided in section 331.442, subsections 2 through 4. (c) If a petition is not filed or if a petition is filed and the proposition of entering into the loan agreement is approved at an election, the board may proceed and enter into the loan agreement. e. The governing body may authorize a loan agreement payable from the net revenues of a county enterprise or combined county enterprise by following the authorization procedures of section 331.464. f. A loan agreement to which a county is a party or in which a county has a participatory interest is an obligation of a political subdivision of this state for the purpose of chapters 502 and 636, and is a lawful investment for banks, trust companies, building and loan associations, savings and loan associations, investment companies, insurance companies, insurance associations, executors, guardians, trustees, and any other fiduciaries responsible for the investment of funds.
         Section History: Early Form
1. [S81, § 331.402(1); 81 Acts, ch 117, § 401] 2. a. [C77, 79, 81, § 332.3(31); S81, § 331.402(2); 81 Acts, ch 117, § 401] b. [S81, § 331.402(2); 81 Acts, ch 117, § 401] c. [C77, 79, 81, § 24.37(14), 332.3(30); S81, § 331.402(2); 81 Acts, ch 117, § 401] d--g. [S81, § 331.402(2); 81 Acts, ch 117, § 401]
         Section History: Recent Form
83 Acts, ch 96, § 157, 159; 84 Acts, ch 1123, § 2; 87 Acts, ch 103, § 1; 92 Acts, ch 1138, § 2; 95 Acts, ch 67, §53; 2001 Acts, ch 45, §2; 2009 Acts, ch 100, §9, 21 331.403 ANNUAL FINANCIAL REPORT. 1. Not later than December 1 of each year on forms and pursuant to instructions prescribed by the department of management, a county shall prepare an annual financial report showing for each county fund the financial condition as of June 30 and the results of operations for the year then ended. Copies of the report shall be maintained as a public record at the auditor's office and shall be filed with the director of the department of management and with the auditor of state by December 1. A summary of the report, in a form prescribed by the director, shall be published by each county not later than December 1 of each year in one or more newspapers which meet the requirements of section 618.14. 2. Beginning with the fiscal year ending June 30, 1985, the annual financial report required in subsection 1 shall be prepared in conformity with generally accepted accounting principles. 3. A county that fails to meet the filing deadline imposed by this section shall have withheld from payments to be made to the county and allocated to the county pursuant to section 425.1 an amount equal to five cents per capita until the financial report is filed.
         Section History: Recent Form
83 Acts, ch 123, § 2, 209; 86 Acts, ch 1245, § 113; 97 Acts, ch 206, § 14, 15, 24; 2003 Acts, ch 178, §2 Referred to in § 331.431, 333A.4, 426B.5 331.404 TO 331.420 Reserved. 331.421 DEFINITIONS. As used in this part, unless the context otherwise requires: 1. "Basic levy" means a levy authorized and limited by section 331.423 for general county services and rural county services. 2. "Committee" means the county finance committee established in chapter 333A. 3. "Debt service" means expenditures for servicing the county's debt. 4. "Debt service levy" means a levy authorized and limited by section 331.422, subsection 3. 5. "Emergency services levy" means a levy authorized and limited by section 331.424C. 6. "Fiscal year" means the period of twelve months beginning July 1 and ending on the following June 30. 7. "General county services" means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds. 8. "Rural county services" means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. 9. "Secondary road services" means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds. 10. "Supplemental levy" means a levy authorized and limited by section 331.424 for general county services and rural county services.
         Section History: Recent Form
83 Acts, ch 123, § 5, 209; 84 Acts, ch 1178, § 6; 86 Acts, ch 1237, § 21; 2000 Acts, ch 1117, §19 331.422 COUNTY PROPERTY TAX LEVIES. Subject to this section and sections 331.423 through 331.426 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its March session to be levied for county purposes as follows: 1. Taxes for general county services shall be levied on all taxable property within the county. 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county. 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law. 4. Other taxes shall be levied as provided by state law.
         Section History: Recent Form
83 Acts, ch 123, § 6, 209 Referred to in § 331.421 331.423 BASIC LEVIES -- MAXIMUMS. Annually, the board may certify basic levies, subject to the following limits: 1. For general county services, three dollars and fifty cents per thousand dollars of the assessed value of all taxable property in the county. 2. For rural county services, three dollars and ninety-five cents per thousand dollars of the assessed value of taxable property in the county outside of incorporated city areas.
         Section History: Recent Form
83 Acts, ch 123, § 7, 209; 86 Acts, ch 1237, § 22 Referred to in § 28M.5, 331.421, 331.422, 331.425, 331.426, 331.434, 331.435 331.424 SUPPLEMENTAL LEVIES. To the extent that the basic levies are insufficient to meet the county's needs for the following services, the board may certify supplemental levies as follows: 1. For general county services, an amount sufficient to pay the charges for the following: a. To the extent that the county is obligated by statute to pay the charges for: (1) The costs of inpatient or outpatient substance abuse admission, commitment, transportation, care, and treatment at any of the following: (a) The alcoholic treatment center at Oakdale. However, the county may require that an admission to the center shall be reported to the board by the center within five days as a condition of the payment of county funds for that admission. (b) A state mental health institute, or a community-based public or private facility or service. (2) Care of children admitted or committed to the Iowa juvenile home at Toledo. (3) Clothing, transportation, medical, or other services provided persons attending the Iowa braille and sight saving school, the Iowa school for the deaf, or the university of Iowa hospitals and clinics' center for disabilities and development for children with severe disabilities at Iowa City, for which the county becomes obligated to pay pursuant to sections 263.12, 269.2, and 270.4 through 270.7. b. Foster care and related services provided under court order to a child who is under the jurisdiction of the juvenile court, including court-ordered costs for a guardian ad litem under section 232.71C. c. Elections, and voter registration pursuant to chapter 48A. d. Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for general county services. e. Joint county and city building authorities established under section 346.27, as provided in subsection 22 of t