331.382 - POWERS AND LIMITATIONS RELATING TO SERVICES.

[S81, § 331.383; 81 Acts, ch 117, § 382; 82 Acts, ch 1104, § 36]

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.

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".

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

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.

1. a--o. [S81, § 331.401(1); 81 Acts, ch 117, § 400] p. [R60, § 312; C73, § 303; C97, § 422; SS15, § 422; C24, 27, 31, 35, 39, § 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 332.3(5); S81, § 331.401(1); 81 Acts, ch 117, § 400] r. [S81, § 331.401(1); 81 Acts, ch 117, § 400] 2. [C73, 75, 77, 79, 81, § 332.3(27); S81, § 331.401(2); 81 Acts, ch 117, § 400] 3. [79, 81, § 350.2; S81, § 331.401(3); 81 Acts, ch 117, § 400]

83 Acts, ch 123, § 132--135, 209; 86 Acts, ch 1001, § 18; 90 Acts, ch 1236, § 46; 91 Acts, ch 191, §7; 2002 Acts, ch 1150, §1; 2007 Acts, ch 75, §1; 2007 Acts, ch 185, §1 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.

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]

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.

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.

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.

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.

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 that section. f. Tort liability insurance, property insurance, and any other insurance that may be necessary in the operation of the county, costs of a self-insurance program, costs of a local government risk pool, and amounts payable under any insurance agreements to provide or procure such insurance, self-insurance program, or local government risk pool. g. The maintenance and operation of the courts, including but not limited to the salary and expenses of the clerk of the district court and other employees of the clerk's office, and bailiffs, court costs if the prosecution fails or if the costs cannot be collected from the person liable, costs and expenses of prosecution under section 189A.17, salaries and expenses of juvenile court officers under chapter 602, court-ordered costs in domestic abuse cases under section 236.5, the county's expense for confinement of prisoners under chapter 356A, temporary assistance to the county attorney, county contributions to a retirement system for bailiffs, reimbursement for judicial magistrates under section 602.6501, claims filed under section 622.93, interpreters' fees under section 622B.7, uniform citation and complaint supplies under section 805.6, and costs of prosecution under section 815.13. h. Court-ordered costs of conciliation procedures under section 598.16. i. Establishment and maintenance of a joint county indigent defense fund pursuant to an agreement under section 28E.19. j. The maintenance and operation of a local emergency management agency established pursuant to chapter 29C. The board may require a public or private facility, as a condition of receiving payment from county funds for services it has provided, to furnish the board with a statement of the income, assets, and legal residence including township and county of each person who has received services from that facility for which payment has been made from county funds under paragraphs "a" and "b". However, the facility shall not disclose to anyone the name or street or route address of a person receiving services for which commitment is not required, without first obtaining that person's written permission. Parents or other persons may voluntarily reimburse the county or state for the reasonable cost of caring for a patient or an inmate in a county or state facility. 2. For rural county services, an amount sufficient to pay the charges for the following: a. Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for rural county services. b. An aviation authority under chapter 330A, to the extent that the county contributes to the authority under section 330A.15.

83 Acts, ch 123, § 8, 209; 84 Acts, ch 1178, § 7; 84 Acts, ch 1312, § 8; 86 Acts, ch 1211, § 20; 90 Acts, ch 1233, § 25; 92 Acts, ch 1139, § 26; 94 Acts, ch 1169, §59; 94 Acts, ch 1170, §52; 95 Acts, ch 206, §9, 12; 96 Acts, ch 1129, §84; 96 Acts, ch 1219, §102; 97 Acts, ch 35, §22, 25; 2001 Acts, ch 181, §25 Referred to in § 23A.2, 123.38, 218.99, 331.301, 331.421, 331.422, 331.425, 331.426, 331.427, 331.428, 331.434, 331.435 331.424A COUNTY MENTAL HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES SERVICES FUND. 1. For the purposes of this chapter, unless the context otherwise requires, "services fund" means the county mental health, mental retardation, and developmental disabilities services fund created in subsection 2. The county finance committee created in section 333A.2 shall consult with the state commission in adopting rules and prescribing forms for administering the services fund. 2. For the fiscal year beginning July 1, 1996, and succeeding fiscal years, county revenues from taxes and other sources designated for mental health, mental retardation, and developmental disabilities services shall be credited to the mental health, mental retardation, and developmental disabilities services fund of the county. The board shall make appropriations from the fund for payment of services provided under the county management plan approved pursuant to section 331.439. The county may pay for the services in cooperation with other counties by pooling appropriations from the fund with other counties or through county regional entities including but not limited to the county's mental health and developmental disabilities regional planning council created pursuant to section 225C.18. 3. For the fiscal year beginning July 1, 1996, and succeeding fiscal years, receipts from the state or federal government for such services shall be credited to the services fund, including moneys allotted to the county from the state payment made pursuant to section 331.439 and moneys allotted to the county for property tax relief pursuant to section 426B.1. 4. For the fiscal year beginning July 1, 1996, and for each subsequent fiscal year, the county shall certify a levy for payment of services. For each fiscal year, county revenues from taxes imposed by the county credited to the services fund shall not exceed an amount equal to the amount of base year expenditures for services as defined in section 331.438, less the amount of property tax relief to be received pursuant to section 426B.2, in the fiscal year for which the budget is certified. The county auditor and the board of supervisors shall reduce the amount of the levy certified for the services fund by the amount of property tax relief to be received. A levy certified under this section is not subject to the appeal provisions of section 331.426 or to any other provision in law authorizing a county to exceed, increase, or appeal a property tax levy limit. 5. Appropriations specifically authorized to be made from the mental health, mental retardation, and developmental disabilities services fund shall not be made from any other fund of the county.

95 Acts, ch 206, §10; 96 Acts, ch 1183, §33; 96 Acts, ch 1205, §1; 96 Acts, ch 1219, §103; 97 Acts, ch 198, § 2; 2000 Acts, ch 1090, §1, 6; 2000 Acts, ch 1232, §5, 9, 10; 2001 Acts, ch 155, §1, 9--11; 2002 Acts, ch 1119, §157; 2002 Acts, ch 1146, §7; 2004 Acts, ch 1090, §18 Referred to in § 123.38, 218.99, 225C.6, 225C.12, 226.9C, 331.422, 331.426, 331.434, 331.435, 331.438, 331.439, 426B.3, 426B.5

Reimbursement rate increase for purchase of service providers; 2000 Acts, ch 1221, §3; 2001 Acts, ch 184, §2, 4, 15; 2001 Acts, ch 191, §34, 53; 2002 Acts, ch 1174, §2; 2003 Acts, ch 183, § 2; 2004 Acts, ch 1176, §2; 2005 Acts, ch 176, §2; 2006 Acts, ch 1181, §2; 2007 Acts, ch 208, §2; 2008 Acts, ch 1186, § 2; 2009 Acts, ch 182, §54 Transfers of funds from other funds by county or utilization of nonreversion authority permitted during 2007 fiscal year for decategorization project funding; report; 2007 Acts, ch 218, §96 Two-year pilot project for a regional service network for mental health, mental retardation, and developmental disabilities services paid from funds under this section, see 2008 Acts, ch 1187, § 59 331.424B CEMETERY LEVY. The board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the board including pioneer cemeteries and to pay other expenses of the board or the cemetery commission as provided in section 331.325. The proceeds of the tax levy shall be credited to the county general fund.

96 Acts, ch 1182, §2; 2002 Acts, ch 1119, §158 Referred to in § 331.422, 331.426, 331.434, 331.435 331.424C EMERGENCY SERVICES FUND. A county that is providing fire protection service or emergency medical service to a township pursuant to section 331.385 shall establish an emergency services fund and may certify taxes for levy in the township not to exceed the amounts authorized in section 359.43. The county has the authority to use a portion of the taxes levied and deposited in the fund for the purpose of accumulating moneys to carry out the purposes of section 359.43, subsection 4.

2000 Acts, ch 1117, §20; 2003 Acts, ch 44, §63; 2004 Acts, ch 1146, §3; 2005 Acts, ch 74, §2, 3 Referred to in § 331.385, 331.421, 331.422, 331.426, 331.434, 331.435 331.425 ADDITIONS TO LEVIES -- SPECIAL LEVY ELECTION. The board may certify an addition to a levy in excess of the amounts otherwise permitted under sections 331.423, 331.424, and 331.426 if the proposition to certify an addition to a levy has been submitted at a special levy election and received a favorable majority of the votes cast on the proposition. A special levy election is subject to the following: 1. The election shall be held only if the board gives notice to the county commissioner of elections, not later than February 15, that the election is to be held. 2. The election shall be held on the first Tuesday in March and be conducted by the county commissioner of elections in accordance with the law. 3. The proposition to be submitted shall be substantially in the following form: "Vote for only one of the following: Shall the county of ........ levy an additional tax at a rate of $... each year for ... years beginning next July 1 in excess of the statutory limits otherwise applicable for the (general county services or rural county services) fund? or The county of ........ shall continue the (general county services or rural county services fund) under the maximum rate of $...." 4. The canvass shall be held beginning at one o'clock on the second day which is not a holiday following the special levy election. 5. Notice of the proposed special levy election shall be published at least twice in a newspaper as specified in section 331.305 prior to the date of the special levy election. The first notice shall appear as early as practicable after the board has decided to seek a special levy.

83 Acts, ch 123, § 9, 209; 2009 Acts, ch 57, §85 Referred to in § 331.422, 331.426, 331.434, 331.435 331.426 ADDITIONS TO BASIC LEVIES. If a county has unusual circumstances, creating a need for additional property taxes for general county services or rural county services in excess of the amount that can be raised by the levies otherwise permitted under sections 331.423 through 331.425, the board may certify additions to each of the basic levies as follows: 1. The basis for justifying an additional property tax under this section must be one or more of the following: a. An unusual increase in population as determined by the preceding certified federal census. b. A natural disaster or other emergency. c. Unusual problems relating to major new functions required by state law. d. Unusual staffing problems. e. Unusual need for additional moneys to permit continuance of a program which provides substantial benefit to county residents. f. Unusual need for a new program which will provide substantial benefit to county residents, if the county establishes the need and the amount of necessary increased cost. g. A reduced or unusually low growth rate in the property tax base of the county. 2. The public notice of a hearing on the county budget required by section 331.434, subsection 3, shall include the following additional information for the applicable class of services: a. A statement that the accompanying budget summary requires a proposed basic property tax rate exceeding the maximum rate established by the general assembly. b. A comparison of the proposed basic tax rate with the maximum basic tax rate, and the dollar amount of the difference between the proposed rate and the maximum rate. c. A statement of the major reasons for the difference between the proposed basic tax rate and the maximum basic tax rate. The information required by this subsection shall be published in a conspicuous form as prescribed by the committee.

83 Acts, ch 123, § 10, 209 Referred to in § 331.422, 331.424A, 331.425, 331.434, 331.435 331.427 GENERAL FUND. 1. Except as otherwise provided by state law, county revenues from taxes and other sources for general county services shall be credited to the general fund of the county, including revenues received under sections 9I.11, 101A.3, 101A.7, 123.36, 123.143, 142D.9, 176A.8, 321.105, 321.152, 321G.7, 321I.8, section 331.554, subsection 6, sections 341A.20, 364.3, 368.21, 423A.7, 428A.8, 433.15, 434.19, 445.57, 453A.35, 458A.21, 483A.12, 533.329, 556B.1, 583.6, 602.8108, 904.908, and 906.17, and the following: a. License fees for business establishments. b. Moneys remitted by the clerk of the district court and received from a magistrate or district associate judge for fines and forfeited bail imposed pursuant to a violation of a county ordinance. c. Other amounts in accordance with state law. 2. Fees and charges including service delivery fees, credit card fees, and electronic funds transfer charges payable to a third party, not to the county, that are imposed for completing an electronic financial transaction with the county are not considered county revenues for purposes of subsection 1. 3. The board may make appropriations from the general fund for general county services, including but not limited to the following: a. Expenses of a joint emergency management commission under chapter 29C. b. Development, operation, and maintenance of memorial buildings or monuments under chapter 37. c. Purchase of voting systems and equipment under chapter 52. d. Expenses incurred by the county conservation board established under chapter 350, in carrying out its powers and duties. e. Local health services. The county auditor shall keep a complete record of appropriations for local health services and shall issue warrants on them only on requisition of the local or district health board. f. Expenses relating to county fairs, as provided in chapter 174. g. Maintenance of a juvenile detention home under chapter 232. h. Relief of veterans under chapter 35B. i. Care and support of the poor under chapter 252. j. Operation, maintenance, and management of a health center under chapter 346A. k. For the use of a nonprofit historical society organized under chapter 504, Code 1989, or current chapter 504, a city-owned historical project, or both. l. Services listed in section 331.424, subsection 1, and section 331.554. m. Closure and postclosure care of a sanitary disposal project under section 455B.302. 4. Appropriations specifically authorized to be made from the general fund shall not be made from the rural services fund, but may be made from other sources.

83 Acts, ch 123, § 11, 209; 84 Acts, ch 1107, § 1; 84 Acts, ch 1206, § 1; 85 Acts, ch 195, § 40; 85 Acts, ch 201, § 2; 89 Acts, ch 83, § 48; 90 Acts, ch 1230, § 90; 90 Acts, ch 1236, §47; 91 Acts, ch 191, § 8; 92 Acts, ch 1139, § 27; 94 Acts, ch 1074, §3; 95 Acts, ch 216, §37; 97 Acts, ch 158, § 2; 2000 Acts, ch 1090, §2, 6; 2001 Acts, ch 155, §2, 9--11; 2003 Acts, ch 18, § 3; 2003 Acts, ch 108, §67; 2003 Acts, ch 178, §3; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1132, §85; 2004 Acts, ch 1175, §394; 2005 Acts, ch 140, §17; 2007 Acts, ch 174, §92; 2007 Acts, ch 185, §2; 2008 Acts, ch 1084, § 14; 2009 Acts, ch 57, §86 Referred to in § 12C.1, 12C.4, 37.9 331.428 RURAL SERVICES FUND. 1. Except as otherwise provided by state law, county revenues from taxes and other sources for rural county services shall be credited to the rural services fund of the county. 2. The board may make appropriations from the rural services fund for rural county services, including but not limited to the following: a. Road clearing, weed eradication, and other expenses incurred under chapter 317. b. Maintenance of a county library and library contracts under chapter 336. c. Planning, operating, and maintaining sanitary disposal projects under chapter 455B. d. Services listed under section 331.424, subsection 2. 3. Appropriations specifically authorized to be made from the rural services fund shall not be made from the general fund, but may be made from other sources.

83 Acts, ch 123, § 12, 209 331.429 SECONDARY ROAD FUND. 1. Except as otherwise provided by state law, county revenues for secondary road services shall be credited to the secondary road fund, including the following: a. Transfers from the general fund not to exceed in any year the dollar equivalent of a tax of sixteen and seven-eighths cents per thousand dollars of assessed value on all taxable property in the county multiplied by the ratio of current taxes actually collected and apportioned for the general basic levy to the total general basic levy for the current year, and an amount equivalent to the moneys derived by the general fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the general basic fund in the current year, multiplied by the ratio of sixteen and seven-eighths cents to three dollars and fifty cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes. b. Transfers from the rural services fund not to exceed in any year the dollar equivalent of a tax of three dollars and three-eighths cents per thousand dollars of assessed value on all taxable property not located within the corporate limits of a city in the county multiplied by the ratio of current taxes actually collected and apportioned for the rural services basic levy to the total rural services basic levy for the current year and an amount equivalent to the moneys derived by the rural services fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the rural services basic fund in the current year, multiplied by the ratio of three dollars and three-eighths cents to three dollars and ninety-five cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes. c. Moneys allotted to the county from the state road use tax fund. d. Moneys provided by individuals from their own contributions for the improvement of any secondary road. e. Other moneys dedicated to this fund by law including but not limited to sections 306.15, 309.52, 311.23, 311.29, and 313.28. 2. The board may make appropriations from the secondary road fund for the following secondary road services: a. Construction and reconstruction of secondary roads and costs incident to the construction and reconstruction. b. Maintenance and repair of secondary roads and costs incident to the maintenance and repair. c. Payment of all or part of the cost of construction and maintenance of bridges in cities having a population of eight thousand or less and all or part of the cost of construction of roads which are located within cities of less than four hundred population and which lead to state parks. d. Special drainage assessments levied on account of benefits to secondary roads. e. Payment of interest and principal on bonds of the county issued for secondary roads, bridges, or culverts constructed by the county. f. A legal obligation in connection with secondary roads and bridges, which obligation is required by law to be taken over and assumed by the county. g. Secondary road equipment, materials, and supplies, and garages or sheds for their storage, repair, and servicing. h. Assignment or designation of names or numbers to roads in the county and erection, construction, or maintenance of guideposts or signs at intersections of roads in the county. i. The services provided under sections 306.15, 309.18, 309.52, 311.7, 311.23, 313A.23, 316.14, 468.43, 468.108, 468.341, and 468.342, or other state law relating to secondary roads.

83 Acts, ch 123, § 13, 209; 84 Acts, ch 1178, § 8--10; 87 Acts, ch 160, §1; 87 Acts, ch 169, § 5; 88 Acts, ch 1250, § 12; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2008 Acts, ch 1124, §20 Referred to in § 309.10, 312.2, 331.432, 357I.11 331.430 DEBT SERVICE FUND. 1. Except as otherwise provided by state law, county revenues from taxes and other sources for debt service shall be credited to the debt service fund of the county. However, moneys pledged or available to service general obligation bonds, and received from sources other than property taxes, shall be deposited in the fund from which the debt is to be retired. 2. The board may make appropriations from the debt service fund for the following debt service: a. Judgments against the county, except those authorized by law to be paid from sources other than property tax. b. Interest as it becomes due and the amount necessary to pay, or to create a sinking fund to pay, the principal at maturity of all general obligation bonds issued by the county. c. Payments required to be made from the debt service fund under a lease or lease-purchase agreement. For the purposes of this section, warrants issued by a county in anticipation of revenue, refunding or refinancing of such warrants, and judgments based on a default in payment of such warrants shall not be considered debt payable from the debt service fund. 3. A tax levied for the debt service fund is not invalid if it raises moneys in excess of those needed for a specific purpose. Only excess moneys remaining after retirement of all indebtedness payable from the debt service fund may be transferred from the fund to the fund most closely related to the project for which the indebtedness arose, or to the general fund, subject to the terms of the original bond issue. This subsection shall not be construed to give a county board of supervisors authority to increase the debt service levy for the purpose of creating excess moneys in the fund to be used for purposes other than those related to retirement of debt. 4. When the amount in the hands of the treasurer belonging to the debt service fund, after setting aside the sum required to pay interest maturing before the next levy, is sufficient to redeem one or more bonds which by their terms are subject to redemption, the treasurer shall notify the owner of the bonds. If the bonds are not presented for payment or redemption within thirty days after the date of notice, the interest on the bonds shall cease, and the amount due shall be set aside for payment when presented. Redemptions shall be made in the order of the bond numbers.

83 Acts, ch 123, § 14, 209; 84 Acts, ch 1178, § 11; 85 Acts, ch 156, §2; 97 Acts, ch 25, § 1, 2 Referred to in § 331.432, 331.441, 331.447 331.431 ADDITIONAL FUNDS. A county may establish other funds in accordance with generally accepted accounting principles. Taxes may be levied for those funds as provided by state law. The condition and operations of each fund shall be included in the annual financial report required in section 331.403.

83 Acts, ch 123, § 15, 209 331.432 INTERFUND TRANSFERS. 1. It is unlawful to make permanent transfers of money between the general fund and the rural services fund. 2. Moneys credited to the secondary road fund for the construction and maintenance of secondary roads shall not be transferred. 3. Except as authorized in section 331.477, transfers of moneys between the county mental health, mental retardation, and developmental disabilities services fund and any other fund are prohibited. 4. Other transfers, including transfers from the debt service fund made in accordance with section 331.430, and transfers from the general or rural services fund to the secondary road fund in accordance with section 331.429, subsection 1, paragraphs "a" and "b", are not effective until authorized by resolution of the board. 5. The transfer of inactive funds is subject to section 24.21.

83 Acts, ch 123, § 16, 209; 98 Acts, ch 1213, §1, 2

Transfers of funds from other funds by county or utilization of nonreversion authority permitted during 2007 fiscal year for decategorization project funding; report; 2007 Acts, ch 218, §96 331.433 ESTIMATES SUBMITTED BY DEPARTMENTS. 1. On or before January 15 of each year, each elective or appointive officer or board, except tax certifying boards as defined in section 24.2, subsection 2, having charge of a county office or department, shall prepare and submit to the auditor or other official designated by the board an estimate, itemized in the detail required by the board and consistent with existing county accounts, showing all of the following: a. The proposed expenditures of the office or department for the next fiscal year. b. An estimate of the revenues, except property taxes, to be collected for the county by the office during the next fiscal year. 2. On or before January 20 of each year, the auditor or other designated official shall compile the various office and department estimates and submit them to the board. In the preparation of the county budget the board may consult with any officer or department concerning the estimates and requests and may adjust the requests for any county office or department.

83 Acts, ch 123, § 17, 209 331.434 COUNTY BUDGET -- NOTICE AND HEARING -- APPROPRIATIONS. Annually, the board of each county, subject to sections 331.423 through 331.426 and other applicable state law, shall prepare and adopt a budget, certify taxes, and provide appropriations as follows: 1. The budget shall show the amount required for each class of proposed expenditures, a comparison of the amounts proposed to be expended with the amounts expended for like purposes for the two preceding years, the revenues from sources other than property taxation, and the amount to be raised by property taxation, in the detail and form prescribed by the director of the department of management. For each county that has established an urban renewal area, the budget shall include estimated and actual tax increment financing revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated and actual expenditures of the debt proceeds, and identification of any entity receiving a direct payment of taxes funded by tax increment financing revenues and shall include the total amount of loans, advances, indebtedness, or bonds outstanding at the close of the most recently ended fiscal year, which qualify for payment from the special fund created in section 403.19, including