reglab/housing_qa huggingface dataset:
IA Code § 331.430 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.430 - Debt service fund.

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.   d. Payments authorized to be made from the debt service fund to a flood project fund under section 418.14, subsection 4.   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.   5. 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.   6. The taxes realized from the tax levy imposed under section 346.27, subsection 22, for a joint county-city building shall be deposited into a separate account in the county’s debt service fund for the payment of the annual rent and shall be disbursed pursuant to section 346.27, subsection 22.  83 Acts, ch 123, §14, 209; 84 Acts, ch 1178, §11; 85 Acts, ch 156, §2; 97 Acts, ch 25, §1, 2; 2010 Acts, ch 1069, §119, 120; 2012 Acts, ch 1060, §2, 7; 2012 Acts, ch 1094, §2, 18  Referred to in §331.432, 331.441, 331.447
IA Code § 331.431 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.431 - Additional funds.

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
IA Code § 331.432 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.432 - Interfund transfers.

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 services fund created pursuant to section 331.424A and any other fund are prohibited. This subsection does not apply to appropriations made or the value of in-kind care and treatment provided pursuant to section 347.7, subsection 1, paragraph “c”.   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; 2012 Acts, ch 1019, §115; 2012 Acts, ch 1120, §133, 139; 2017 Acts, ch 109, §10, 20, 21  2017 amendment to subsection 3 takes effect May 5, 2017, and applies to fiscal years beginning on or after July 1, 2017;  2017 Acts, ch 109, §20, 21
IA Code § 331.433 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.433 - Estimates submitted by departments.

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
IA Code § 331.435 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.435 - Budget amendment.

331.435 Budget amendment.   1. The board may amend the adopted county budget, subject to sections 331.423 through 331.426 and other applicable state law, to permit increases in any class of proposed expenditures contained in the budget summary published under section 331.434, subsection 3.   2. The board shall prepare and adopt a budget amendment in the same manner as the original budget as provided in section 331.434, but excluding the requirements for adoption of the resolution under section 331.433A, and the amendment is subject to protest as provided in section 331.436, except that the director of the department of management may by rule provide that amendments of certain types or up to certain amounts may be made without public hearing and without being subject to protest. A county budget for the ensuing fiscal year shall be amended by May 31 to allow time for a protest hearing to be held and a decision rendered before June 30. An amendment of a budget after May 31 which is properly appealed but without adequate time for hearing and decision before June 30 is void.  83 Acts, ch 123, §19, 209; 86 Acts, ch 1245, §20; 2019 Acts, ch 24, §104; 2019 Acts, ch 165, §10, 17  2019 amendment applies to county budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
IA Code § 331.436 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.436 - Protest.

331.436 Protest.   Protests to the adopted budget must be made in accordance with sections 24.27 through 24.32 as if the county were the municipality under those sections except that the protest must be filed no later than April 10 and the number of people necessary to file a protest under this section shall not be less than one hundred.  83 Acts, ch 123, §20, 209; 2003 Acts, ch 178, §17; 2019 Acts, ch 165, §11, 17  Referred to in §331.434, 331.435  2019 amendment applies to county budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
IA Code § 331.437 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.437 - Expenditures exceeding appropriations.

331.437 Expenditures exceeding appropriations.   1. It is unlawful for a county official, the expenditures of whose office come under this part, to authorize the expenditure of a sum for the official’s department larger than the amount which has been appropriated for that department by the board.   2. A county official in charge of a department or office who violates this section is guilty of a simple misdemeanor. The penalty in this section is in addition to the liability imposed in section 331.476.  83 Acts, ch 123, §21, 209; 2019 Acts, ch 59, §105
IA Code § 331.438 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.438 - County mental health, intellectual disability, and developmental disabilities services expenditures — joint state-county planning, implementing, and funding.

331.438 County mental health, intellectual disability, and developmental disabilities services expenditures — joint state-county planning, implementing, and funding. Repealed by its own terms;  2011 Acts, ch 123, §23  .
IA Code § 331.439 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.439 - Eligibility for state payment.

331.439 Eligibility for state payment. Repealed by its own terms;  2011 Acts, ch 123, §24  .
IA Code § 331.440 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.440 - Mental health, intellectual disability, and developmental disabilities services — central point of coordination process — state case services.

331.440 Mental health, intellectual disability, and developmental disabilities services — central point of coordination process — state case services. Repealed by its own terms;  2011 Acts, ch 123, §25  .
IA Code § 331.440A (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.440A - Adult mental health, mental retardation, and developmental disabilities services funding decategorization pilot project.

331.440A Adult mental health, mental retardation, and developmental disabilities services funding decategorization pilot project. Repealed by  2007 Acts, ch 218, §86  .
IA Code § 331.443A (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.443A - Restrictions on certain projects.

331.443A Restrictions on certain projects.   The term of any indebtedness issued or incurred by a county that will be paid in whole or in part with moneys from the secondary road fund of the counties, the farm-to-market road fund, the county bridge construction fund, or the revitalize Iowa’s sound economy fund, or any other moneys that may be allocated from the road use tax fund for use by counties, shall be subject to the provisions of sections 312.2A and 315.4A.  2015 Acts, ch 2, §4, 14  Referred to in §37.6, 37.27, 232.142, 359.45
IA Code § 331.444 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.444 - Sale of bonds.

331.444 Sale of bonds.   1. The board may sell general obligation bonds at public or private sale in the manner prescribed by chapter 75.   2. General obligation funding or refunding bonds issued for the purposes specified in section 331.441, subsection 2, paragraph “b”, subparagraph (7), may be exchanged for the evidences of the legal indebtedness being funded or refunded, or the funding or refunding bonds may be sold in the manner prescribed by chapter 75 and the proceeds applied to the payment of the indebtedness. Funding or refunding bonds may bear interest at the same rate as, or at a higher or lower rate or rates of interest than the indebtedness being funded or refunded.  [C24, 27, 31, 35, 39, §5278; C46, 50, 54, 58, 62, 66, §346.4; C71, 73, 75, 77, 79, 81, §346.4, 346A.3; S81, §331.444; 81 Acts, ch 117, §443]  Referred to in §37.6, 37.27, 232.142, 359.45
IA Code § 331.445 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.445 - Categories for general obligation bonds.

331.445 Categories for general obligation bonds.   The board may issue general obligation bonds pursuant to a resolution adopted at a regular or special meeting by a majority of the total number of supervisors. Each subparagraph of section 331.441, subsection 2, paragraphs “b” and “c”, describes a separate category. Separate categories of essential county purposes and of general county purposes may be incorporated in a single notice of intention to institute proceedings for the issuance of bonds, or separate categories may be incorporated in separate notices, and after an opportunity has been provided for filing objections, or after a favorable election has been held, if required, the board may include in a single resolution and sell as a single issue of bonds, any number or combination of essential county purposes or general county purposes. If an essential county purpose is combined with a general county purpose in a single notice of intention to institute proceedings to issue bonds, then the entire issue is subject to the election requirement in section 331.442.  [S81, §331.445; 81 Acts, ch 117, §444]  Referred to in §37.6, 37.27, 232.142, 331.447, 359.45
IA Code § 331.446 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.446 - Form and execution — negotiability.

331.446 Form and execution — negotiability.   1. As provided by resolution of the board, general obligation bonds may:   a. Bear dates.   b. Bear interest at rates not exceeding any limitations imposed by chapter 74A.   c. Mature in one or more installments.   d. Be in either coupon or registered form.   e. Carry registration and conversion privileges.   f. Be payable as to principal and interest at times and places.   g. Be subject to terms of redemption prior to maturity with or without premium.   h. Be in one or more denominations.   i. Be designated with a brief reference to purpose, or if issued for a combination of purposes, be designated “county purpose bond”.   j. Contain other provisions not in conflict with state law.   2. General obligation bonds shall be executed by the chairperson of the board and the auditor. If coupons are attached to the bonds, they shall be executed with the original or facsimile signature of the auditor. A general obligation bond is valid and binding if it bears the signatures of the officers in office on the date of the execution of the bonds, notwithstanding that any or all persons whose signatures appear have ceased to be such officers prior to the delivery of the bonds.   3. General obligation bonds issued pursuant to this part are negotiable instruments.  [C73, §289; C97, S13, §403; C24, 27, 31, 35, 39, §5277; C46, 50, 54, 58, 62, 66, §346.3; C71, 73, §345.16, 346.3, 346A.3; C75, 77, 79, 81, §330.16, 345.16, 346.3, 346A.3; S81, §331.446; 81 Acts, ch 117, §445]  Referred to in §37.6, 37.27, 232.142, 359.45
IA Code § 331.448 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.448 - Statute of limitation — powers — conflicts.

331.448 Statute of limitation — powers — conflicts.   1. An action shall not be brought which questions the legality of general obligation bonds or the power of the county to issue the bonds or the effectiveness of any proceedings relating to the authorization and issuance of the bonds from and after sixty days from the time the bonds are ordered issued by the county.   2. The enumeration in this part of specified powers and functions is not a limitation of the powers of counties, but this part and the procedures prescribed for exercising the powers and functions enumerated in this part control in the event of a conflict with any other law.  [S81, §331.448; 81 Acts, ch 117, §447]  Referred to in §37.6, 37.27, 232.142, 359.45
IA Code § 331.449 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.449 - Prior projects preserved.

331.449 Prior projects preserved.   Projects and proceedings for the issuance of general obligation bonds commenced before July 1, 1981, may be consummated and completed as required or permitted by any statute amended or repealed by  1981 Iowa Acts, ch. 117  , as though the repeal or amendment had not occurred, and the rights, duties, and interests following from such projects and proceedings remain valid and enforceable. Projects commenced prior to July 1, 1981, may be financed by the issuance of general obligation bonds under any such amended or repealed law or by the issuance of general obligation bonds under this part. For the purposes of this section, commencement of a project includes but is not limited to action taken by the board or an authorized officer to fix a date for a hearing in connection with any part of the project, and commencement of proceedings for the issuance of general obligation bonds includes but is not limited to action taken by the board to fix a date for either a hearing or a sale in connection with any part of the general obligation bonds, or to order any part thereof to be issued.  [S81, §331.449; 81 Acts, ch 117, §448]  2011 Acts, ch 34, §86; 2014 Acts, ch 1026, §143  Referred to in §37.6, 37.27, 232.142, 359.45
IA Code § 331.462 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.462 - County enterprises — combined county enterprises.

331.462 County enterprises — combined county enterprises.   1. A county which proposes to establish, own, acquire by purchase, condemnation, or otherwise, lease, sell, construct, reconstruct, extend, remodel, improve, repair, equip, maintain and operate within or without its corporate limits a county enterprise or combined county enterprise financed by revenue bonds shall do so in accordance with this part.   2. If a combined county enterprise is dissolved, each county enterprise which was a part of the combined county enterprise shall continue in existence as a separate county enterprise until it is abandoned by the board.   3. A combined county enterprise may be established, but if there are obligations outstanding which by their terms are payable from the revenues of any county enterprise involved, the obligations shall be assumed by the board subject to all terms established at the time of the original issue, or refunded through the issuance of revenue bonds of the combined county enterprise as a part of the procedure for the establishment of the combined county enterprise, or funds sufficient to pay the principal of and all interest and premium, if any, on the outstanding obligations at and prior to maturity shall be set aside and pledged for that purpose. Revenues earmarked for payment of the obligations shall be handled by the board in the same manner as they were handled for the county enterprise involved. A county enterprise shall not be abandoned and a combined county enterprise shall not be dissolved so long as there are obligations outstanding which by their terms are payable from the revenues of the county enterprise or combined county enterprise unless funds sufficient to pay the principal of and all interest and premium, if any, on the outstanding obligations at and prior to maturity have been set aside and pledged for that purpose.  [S81, §331.462; 81 Acts, ch 117, §461]  Referred to in §28M.3, 358.25
IA Code § 331.465 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.465 - Rates for proprietary functions.

331.465 Rates for proprietary functions.   1. The board may establish, impose, adjust, and provide for the collection of rates to produce gross revenues at least sufficient to pay the expenses of operation and maintenance of the county enterprise or combined county enterprise and, if revenue bonds or pledge orders are issued and outstanding under this part, shall establish, impose, adjust, and provide for the collection of rates to produce gross revenues at least sufficient to pay the expenses of operation and maintenance of the county enterprise or combined county enterprise, and to leave a balance of net revenues sufficient at all times to pay the principal of and interest on the revenue bonds and pledge orders as they become due and to maintain a reasonable reserve for the payment of the principal and interest, and a sufficient portion of net revenues shall be pledged for that purpose. Rates shall be established by ordinance. Rates or charges for the services of a county enterprise defined in section 331.461, subsection 2, paragraph “b”, if not paid as provided by ordinance, constitute a lien upon the premises served and may be certified to the county treasurer and collected in the same manner as taxes. The treasurer may charge five dollars for each lien certified as an administrative expense, which amount shall be added to the amount of the lien to be collected at the time of payment of the assessment from the payor and credited to the county general fund.   2. The board may:   a. By ordinance establish, impose, adjust and provide for the collection of charges for connection to a county enterprise or combined county enterprise.   b. Contract for the use of or services provided by a county enterprise or combined county enterprise with persons whose type or quantity of use or service is unusual.   c. Lease for a period not to exceed fifteen years all or part of a county enterprise or combined county enterprise, if the lease will not reduce the net revenues to be produced by the county enterprise or combined county enterprise.   d. Contract for a period not to exceed forty years with other governmental bodies for the use of or the services provided by the county enterprise or combined county enterprise on a wholesale basis.   e. Contract for a period not to exceed forty years with persons including but not limited to other governmental bodies for the purchase or sale of water.  [S81, §331.465; 81 Acts, ch 117, §464]  93 Acts, ch 73, §1  Referred to in §28M.3, 358.25, 445.1  Collection of taxes, see chapter 445
IA Code § 331.466 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 331 - COUNTY HOME RULE IMPLEMENTATION|Section 331.466 - Records — accounts — funds.

331.466 Records — accounts — funds.   1. The governing body of each county enterprise or combined county enterprise operated on a revenue producing basis shall maintain a proper system of books, records and accounts.   2. The gross revenues of each county enterprise or combined county enterprise shall be deposited with the treasurer and kept by the treasurer in a separate account apart from the other funds of the county and from each other. The treasurer shall apply the gross revenues of each county enterprise or combined county enterprise only as ordered by the board and in strict compliance with the orders, including the provisions, terms, conditions and covenants of any and all resolutions of the board pursuant to which revenue bonds or pledge orders are issued and outstanding.  [S81, §331.466; 81 Acts, ch 117, §465]  Referred to in §28M.3, 358.25