reglab/statecodes huggingface dataset:
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.306 - Petitions of eligible electors.

331.306 Petitions of eligible electors.
1. If a petition of the voters is authorized by this chapter, the petition is valid if signed by eligible electors of the county equal in number to at least ten percent of the votes cast in the county for the office of president of the United States or governor at the preceding general election, unless otherwise provided by state law. The petition shall include the signatures of the petitioners, a statement of their place of residence, and the date on which they signed the petition.
2. Petitions authorized by this chapter shall be filed with the board of supervisors not later than eighty-two days before the date of the general election if the question is to be voted upon at the general election. If the petition is found to be valid, the board of supervisors shall, not later than sixty-nine days before the general election, notify the county commissioner of elections to submit the question to the registered voters at the general election.
3. A petition shall be examined before it is accepted for filing. If it appears valid on its face it shall be accepted for filing. If it lacks the required number of signatures it shall be returned to the petitioners.
4. Petitions which have been accepted for filing are valid unless written objections are filed. Objections must be filed with the county auditor within five working days after the petition was filed. The objection process in section 44.7 shall be followed for objections filed pursuant to this section.
[C73, §299; C97, §410; SS15, §410; C24, 27, 31, 35, 39, §5107, 5108; C46, 50, 54, §330.17, 331.2; C58, 62, 66, §111A.2, 330.17, 331.2; C71, 73, 75, 77, 79, §111A.2, 330.17, 331.2, 331.9; C81, §111A.2, 174.10, 330.17, 331.2, 331.9; S81, §331.306; 81 Acts, ch 117, §305]
89 Acts, ch 136, §69; 94 Acts, ch 1180, §48; 95 Acts, ch 67, §53; 2016 Acts, ch 1011, §121
Referred to in §69.14A, 99F.7, 330.17, 331.203, 331.204, 331.207, 331.247, 331.301, 331.402, 331.441, 331.442, 331.471, 350.2
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.341 - Contracts.

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 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 through 309.41, 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.
[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]
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; 2011 Acts, ch 133, §8, 10, 11; 2021 Acts, ch 80, §199
Referred to in §28J.3, 28M.4, 331.301, 331.471, 346A.2, 350.6, 357H.7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.362 - Roads and traffic.

331.362 Roads and traffic.
1. A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2, section 306.4, subsection 5, paragraph “b”, and section 306.4, 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 or eradication 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 through 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 through 320.8.
9. A county may regulate traffic on and use of the secondary roads, in accordance with sections 321.236 through 321.239, 321.241, 321.247 through 321.250, 321.254, 321.255, 321.285, subsection 4, sections 321.352, 321.471 through 321.473, and other applicable provisions of chapter 321, chapter 321E, and sections 321G.9, 321I.10, and 327G.15.
[S81, §331.362; 81 Acts, ch 117, §361]
2004 Acts, ch 1132, §84; 2006 Acts, ch 1097, §17; 2009 Acts, ch 133, §241; 2013 Acts, ch 30, §72; 2013 Acts, ch 49, §26; 2019 Acts, ch 59, §104; 2021 Acts, ch 80, §200
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.383 - Duties and powers relating to elections.

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 through 43.51, 43.60 through 43.62, 46.24, 50.13, 50.24 through 50.29, 50.44 through 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 through 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 shall provide for the use of an optical scan voting system as provided in sections 52.2 and 52.3, and exercise other election powers as provided by state law.
[S81, §331.383; 81 Acts, ch 117, §382; 82 Acts, ch 1104, §36]
2007 Acts, ch 190, §40; 2009 Acts, ch 57, §84; 2010 Acts, ch 1060, §7; 2020 Acts, ch 1063, §176
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.384 - Abatement of public health and safety hazards — special assessments.

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 five 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, subchapter 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; 2012 Acts, ch 1138, §97; 2018 Acts, ch 1041, §127
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.385 - Powers and duties relating to emergency services.

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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.388 - Definitions.

331.388 Definitions.
As used in this part, unless the context otherwise requires:
1. “Children’s behavioral health services” means the same as defined in section 225C.2.
2. “Department” means the department of human services.
3. “Disability services” means the same as defined in section 225C.2.
4. “Population” means, as of July 1 of the fiscal year preceding the fiscal year in which the population figure is applied, the population shown by the latest preceding certified federal census or the latest applicable population estimate issued by the United States census bureau, whichever is most recent.
5. “Regional administrator” means the administrative office, organization, or entity formed by agreement of the counties participating in a region to function on behalf of those counties in accordance with this part.
6. “Serious emotional disturbance” means the same as defined in section 225C.2.
7. “State board” means the children’s system state board created in section 225C.51.
8. “State commission” means the mental health and disability services commission created in section 225C.5.
2012 Acts, ch 1120, §31, 37, 39; 2014 Acts, ch 1140, §74; 2019 Acts, ch 61, §10
Referred to in §222.2, 225.1, 225C.2, 225C.7A, 226.1, 227.1, 229.1, 230.1, 235.7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.391 - Regional finances.

331.391 Regional finances.
1. The funding under the control of the governing board shall be maintained in a combined account. A county exempted from joining a multicounty region prior to July 1, 2014, shall maintain a county mental health and disability services fund for the deposit of funding received under section 225C.7A and appropriations specifically authorized to be made from the county mental health and disability services fund shall not be made from any other fund of the county. A county mental health and disability services fund established by an exempt county, to the extent feasible, shall be considered to be the same as a region combined account and shall be subject to the same requirements as a region’s combined account.
2. The accounting system and financial reporting to the department shall conform with the cost principles for state, local, and Indian tribal governments issued by the United States office of management and budget. The information shall segregate expenditures for administration, purchase of service, and enterprise costs for which the region is a service provider or is directly billing and collecting payments and shall be identified along with other financial information in a uniform chart of accounts prescribed by the department of management. Following periodic review of administrative costs, the department shall make recommendations, in consultation with the legislative services agency, for standards defining region administrative costs and the methodology for calculating a region’s administrative load. Such standards shall be specified in rule adopted by the state commission.
3. The funding provided pursuant to appropriations from the mental health and disability services regional service fund created in section 225C.7A and from performance-based contracts with the department shall be credited to the account under the control of the governing board.
4. a. If a region is meeting the financial obligations for implementation of its regional service system management plan for a fiscal year and residual funding is anticipated, the regional administrator may reserve an adequate amount of unobligated and unencumbered funds for cash flow of expenditure obligations in the next fiscal year.
b. Each region shall certify to the department of human services on or before December 1, 2021, and each December 1 thereafter, the amount of the region’s cash flow amount in the combined account at the conclusion of the most recently completed fiscal year.
c. For fiscal years beginning on or after July 1, 2023, the region’s cash flow amount shall not exceed five percent of the actual expenditures from the combined account for the fiscal year preceding the fiscal year in progress.
2012 Acts, ch 1120, §34, 37, 39; 2014 Acts, ch 1140, §75; 2017 Acts, ch 109, §4, 20, 21; 2019 Acts, ch 62, §1, 6, 7; 2021 Acts, ch 177, §87, 88, 108; 2022 Acts, ch 1131, §71
Referred to in §225.24, 225C.7A, 331.389, 331.432
Subsection 1 amended
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.395 - Financial eligibility requirements.

331.395 Financial eligibility requirements.
1. A person must comply with all of the following financial eligibility requirements to be eligible for services under the regional service system:
a. The person must have an income equal to or less than one hundred fifty percent of the federal poverty level, as defined by the most recently revised poverty income guidelines published by the United States department of health and human services, to be eligible for regional service system public funding. It is the intent of the general assembly to consider increasing this income eligibility provision to two hundred percent of the federal poverty level.
b. A person who is eligible for federally funded services and other support must apply for such services and support.
c. The person must be in compliance with resource limitations identified in rule adopted by the state commission. The limitation shall be derived from the federal supplemental security income program resource limitations. A person with resources above the federal supplemental security income program resource limitations may be eligible subject to limitations adopted in rule by the state commission pursuant to a recommendation made by the department. If a person does not qualify for federally funded services and other support but meets income, resource, and functional eligibility requirements for regional services, the following types of resources shall be disregarded:
(1) A retirement account that is in the accumulation stage.
(2) A burial, medical savings, or assistive technology account.
2. a. A region or a service provider contracting with the region shall not apply a copayment, sliding fee scale, or other cost-sharing requirement for a particular service to a person with an income equal to or less than one hundred fifty percent of the federal poverty level.
b. Notwithstanding subsection 1, paragraph “a”, a person with an income above one hundred fifty percent of the federal poverty level may be eligible for services subject to a copayment, sliding fee scale, or other cost-sharing requirement approved by the department.
c. A provider under the regional service system of a service that is not funded by the medical assistance program under chapter 249A may waive the copayment or other cost-sharing arrangement if the provider is not reimbursed for the cost with public funds.
2012 Acts, ch 1120, §13, 18, 19; 2013 Acts, ch 90, §90
Referred to in §331.393, 331.396
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.396A - Eligibility requirements — children’s behavioral health services.

331.396A Eligibility requirements — children’s behavioral health services.
A child shall be eligible for behavioral health services under the regional service system if all of the following conditions are met:
1. The child is under eighteen years of age and is a resident of this state.
2. The child has been diagnosed with a serious emotional disturbance.
3. a. The child’s family has a family income equal to or less than five hundred percent of the federal poverty level as defined by the most recently revised poverty income guidelines published by the United States department of health and human services.
b. Notwithstanding paragraph “a”, a child’s family whose household income is between one hundred fifty percent but not more than five hundred percent of the federal poverty level shall be eligible for behavioral health services subject to a copayment, a single statewide sliding fee scale, or other cost-sharing requirements approved by the department.
2019 Acts, ch 61, §17
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.398 - Regional service system financing.

331.398 Regional service system financing.
1. The financing of a regional mental health and disability service system is limited to a fixed budget amount. The fixed budget amount shall be the amount identified in a regional service system management plan and budget for the fiscal year.
2. A region shall implement its regional service system management plan in a manner so as to provide adequate funding of services for the entire fiscal year by budgeting for ninety-nine percent of the funding anticipated to be available for the regional plan for the fiscal year. A region may expend all of the funding anticipated to be available for the regional plan.
2012 Acts, ch 1120, §16, 18, 19; 2021 Acts, ch 177, §92, 108
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.400 - Quarterly reports.

331.400 Quarterly reports.
Beginning with the fiscal year beginning July 1, 2022, the department shall deliver on a quarterly basis a report to the general assembly that provides a summary of the status of implementing core services in each region, the accessibility of core services in each region, how each region is using the funding provided under section 225C.7A, and recommendations for improvements to the mental health and disability services system in order to attain the outcome improvement goals set by the department consistent with the goals specified in the performance-based contracts under section 225C.7A, subsection 2, paragraph “c”, subparagraph (5).
2021 Acts, ch 177, §93, 108
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.421 - Definitions.

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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.422 - County property tax levies.

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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.423 - Basic levies — maximums.

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, 331.433A, 331.434, 331.435
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.424B - Cemetery levy.

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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.424C - Emergency services fund.

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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.425 - Additions to levies — special levy election.

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 on the second day that is not a holiday following the special levy election, and shall begin no earlier than 1:00 p.m. on that day.
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; 2010 Acts, ch 1033, §44
Referred to in §331.422, 331.426, 331.433A, 331.434, 331.435
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.426 - Additions to basic levies.

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. a. 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:
(1) A statement that the accompanying budget summary requires a proposed basic property tax rate exceeding the maximum rate established by the general assembly.
(2) 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.
(3) A statement of the major reasons for the difference between the proposed basic tax rate and the maximum basic tax rate.
b. The information required by this subsection shall be published in a conspicuous form as prescribed by the committee.
83 Acts, ch 123, §10, 209; 2010 Acts, ch 1061, §180
Referred to in §331.422, 331.425, 331.433A, 331.434, 331.435
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.428 - Rural services fund.

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
2023 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
2023 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
2023 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. Payments or transfers of moneys from any fund of the county to a mental health and disability services region’s combined account under section 331.391 are prohibited. This subsection applies to fiscal years beginning on or after July 1, 2022, but does not apply to transfers from a county public hospital fund under section 347.7 for the fiscal year beginning July 1, 2022, or the fiscal year beginning July 1, 2023.
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; 2021 Acts, ch 177, §100, 108
[ ()]Subsection 3, paragraph a stricken effective July 1, 2022, pursuant to its own terms
[ ()]Subsection 3, paragraph a stricken and former paragraph b redesignated as an unnumbered paragraph
2023 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
2023 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
2023 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
2023 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
2023 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
.
2023 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
.
2023 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
2023 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
2023 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
2023 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
2023 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