reglab/statecodes huggingface dataset:
2023 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commenced before July 1, 1981, may be consummated and completed as required or permitted by any statute amended or repealed by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commenced prior to July 1, 1981, may be financed by the issuance of general obligation bonds under any such amended or repealed law or by the issuance of general obligation bonds under this part.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
2023 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
2023 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
2023 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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.467 - Pledge — payment — remedy.

331.467 Pledge — payment — remedy.
1. The pledge of any net revenues of a county enterprise or combined county enterprise is valid and effective as to all persons including but not limited to other governmental bodies when it becomes valid and effective between the county and the holders of the revenue bonds or pledge orders.
2. Revenue bonds and pledge orders are payable both as to principal and interest solely out of the portion of the net revenues of the county enterprise or combined county enterprise pledged to their payment and are not a debt of or charge against the county within the meaning of any constitutional or statutory debt limitation provision.
3. The sole remedy for a breach or default of a term of a revenue bond or pledge order is a proceeding in law or in equity by suit, action, or mandamus to enforce and compel performance of the duties required by this part and of the terms of the resolution authorizing the issuance of the revenue bonds or pledge orders, or to obtain the appointment of a receiver to take possession of and operate the county enterprise or combined county enterprise, and to perform the duties required by this part and the terms of the resolution authorizing the issuance of the revenue bonds or pledge orders.
[S81, §331.467; 81 Acts, ch 117, §466]
Referred to in §28M.3, 358.25
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.468 - Funds — payments.

331.468 Funds — payments.
1. If a county enterprise or combined county enterprise has on hand surplus funds, after making all deposits into all funds required by the terms, covenants, conditions, and provisions of outstanding revenue bonds, pledge orders, and other obligations which are payable from the revenues of the county enterprise or combined county enterprise and after complying with all of the requirements, terms, covenants, conditions and provisions of the proceedings and resolutions pursuant to which revenue bonds, pledge orders, and other obligations are issued, the board may transfer the surplus funds to any other fund of the county in accordance with applicable law, provided that a transfer shall not be made if it conflicts with any of the requirements, terms, covenants, conditions, or provisions of any resolution authorizing the issuance of revenue bonds, pledge orders, or other obligations which are payable from the revenues of the county enterprise or combined county enterprise which are then outstanding.
2. This part does not prohibit or prevent the board from using funds derived from the issuance of general obligation bonds, the levy of special assessments and the issuance of special assessment bonds, and any other source which may be properly used for such purpose, to pay a part of the cost of a project.
3. The county shall pay for the use of or the services provided by the county enterprise or combined county enterprise as any other customer, except that the county may pay for use or service at a reduced rate or receive free use or service so long as the county complies with the provisions, terms, conditions and covenants of all resolutions pursuant to which revenue bonds or pledge orders are issued and outstanding.
[S81, §331.468; 81 Acts, ch 117, §467]
Referred to in §28M.3, 358.25
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.469 - Statute of limitation — powers — conflicts.

331.469 Statute of limitation — powers — conflicts.
1. An action shall not be brought which questions the legality of revenue bonds, the power of the board to issue revenue bonds, or the effectiveness of any proceedings relating to the authorization and issuance of revenue bonds, from and after sixty days from the time the bonds are ordered issued by the board.
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, §331.469; 81 Acts, ch 117, §468]
Referred to in §28M.3, 358.25
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.470 - Prior projects preserved.

331.470 Prior projects preserved.
Projects and proceedings for the issuance of revenue bonds, pledge orders, and other temporary obligations, commenced before July 1, 1981, may be completed as required or permitted by any statute amended or repealed by
1981 Iowa Acts, ch. 117
, as though the amendment or repeal had not occurred, and the rights, duties, and interests resulting from the projects and proceedings remain valid and enforceable. Projects commenced prior to July 1, 1981, may be financed by the issuance of revenue bonds, pledge orders, and other temporary obligations under any such amended or repealed law or by the issuance of revenue bonds and pledge orders under this part. For 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 either a hearing or an election in connection with any part of the project, and commencement of proceedings for the issuance of revenue bonds, pledge orders, and other temporary obligations 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 such revenue bonds, pledge orders, or other temporary obligations or to order any part thereof to be issued.
[S81, §331.470; 81 Acts, ch 117, §469]
2011 Acts, ch 34, §87; 2014 Acts, ch 1026, §143
Referred to in §358.25
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.476 - Expenditures confined to receipts.

331.476 Expenditures confined to receipts.
Except as otherwise provided in section 331.478, a county officer or employee shall not allow a claim, issue a warrant, or execute a contract which will result during a fiscal year in an expenditure from a county fund in excess of an amount equal to the collectible revenues in the fund for that fiscal year plus any unexpended balance in the fund from a previous year. A county officer or employee allowing a claim, issuing a warrant, or executing a contract in violation of this section is personally liable for the payment of the claim or warrant or the performance of the contract.
83 Acts, ch 123, §23, 209
Referred to in §331.437
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.477 - Current debt authorized.

331.477 Current debt authorized.
A debt payable from resources which will have accrued in a fund by the end of the fiscal year in which the debt is incurred may be authorized only by resolution of the board. The debt may take the form of:
1. Anticipatory warrants subject to chapter 74.
2. Loans from other county funds.
3. Other formal short-term debt instruments or obligations.
83 Acts, ch 123, §24, 209
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.478 - Noncurrent debt authorized.

331.478 Noncurrent debt authorized.
1. A county may contract indebtedness and issue bonds as otherwise provided by state law.
2. The board may by resolution authorize noncurrent debt as defined in subsection 3 which is payable from resources accruing after the end of the fiscal year in which the debt is incurred, in accordance with section 331.479, for any of the following purposes:
a. Expenditures for bridges or buildings destroyed by fire, flood, or other extraordinary casualty.
b. Expenditures incurred in the operation of the courts.
c. Expenditures for bridges which are made necessary by the construction of a public drainage improvement.
d. Expenditures for the benefit of a person entitled to receive assistance from public funds.
e. Expenditures authorized by vote of the electorate.
f. Contracts executed on the basis of the budget submitted as provided in section 309.93.
g. Expenditures authorized by supervisors acting in the capacity of trustees or directors of a drainage district or other special district.
h. Expenditures for land acquisition and capital improvements for county conservation purposes not to exceed in any year the monetary equivalent of a tax of six and three-fourths cents per thousand dollars of assessed value on all the taxable property in the county.
i. Expenditures for purposes for which counties may issue general obligation bonds without an election under state law.
3. Noncurrent debt authorized by subsection 2 may take any of the following forms:
a. Anticipatory warrants subject to chapter 74. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 through 309.55.
b. Advances from other funds.
c. Installment purchase contracts.
d. Other formal debt instruments or obligations other than bonds.
4. Noncurrent debt as defined in subsection 3 shall be retired from resources of the fund from which the expenditure was made for which the debt was incurred.
83 Acts, ch 123, §25, 209; 87 Acts, ch 161, §1
Referred to in §331.476, 331.479
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.479 - Other noncurrent debt issuance.

331.479 Other noncurrent debt issuance.
Before the board may institute proceedings for the incurrence of debt for the purposes listed in section 331.478, subsection 2, a notice of the proposed action, including a statement of the amount, purposes, and form of the debt, the proposed time of its liquidation, and the time and place of the meeting at which the board proposes to take action to authorize the debt, shall be published as provided in section 331.305. At the meeting, the board shall receive oral or written objections from any resident or property owner of the county. After all objections have been received and considered, the board, at that meeting or a date to which it is adjourned, may take additional action to authorize the debt or abandon the proposal.
83 Acts, ch 123, §26, 209
Referred to in §331.478
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.485 - Definitions.

331.485 Definitions.
As used in this part, unless the context otherwise requires:
1. “Cost” means cost as defined in section 384.37.
2. “County special assessment district” means the area of a county outside of cities within boundaries established by the board of supervisors for the purpose of assessment of the cost of a public improvement.
3. “District” means a joint special assessment district, and a county special assessment district.
4. “Joint special assessment district” means a district defined by a county and one or more other counties or one or more cities within the county or within an adjacent county pursuant to an agreement entered into by the county and one or more other counties or cities in accordance with chapter 28E and this part with respect to public improvements which the parties to the agreement determine benefit the property located in the cities and the designated area of the counties outside of cities, which are parties to the agreement.
5. “Public improvement” means public improvement as defined in section 384.37.
90 Acts, ch 1115, §1
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.486 - Assessment of costs of public improvements.

331.486 Assessment of costs of public improvements.
A county may assess to property within a county special assessment district the cost of construction and repair of public improvements benefiting the district and may assess to property within a joint special assessment district the cost of construction and repair of public improvements benefiting the district. A county may construct and assess the cost of public improvements within a district in the same manner as a city may proceed under chapter 384, subchapter IV, and chapter 384, subchapter IV, applies to counties with respect to public improvements, the assessment of their costs, and the issuance of bonds for the public improvements. A county may contract for a public improvement benefiting a district under this part pursuant to subchapter III, part 3, of this chapter.
90 Acts, ch 1115, §2; 92 Acts, ch 1073, §5; 2018 Acts, ch 1041, §123, 127
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.487 - Special assessment bonds for public improvements.

331.487 Special assessment bonds for public improvements.
A county may issue special assessment bonds in anticipation of the collection of special assessments for the cost of public improvements benefiting a district in the same manner as provided for cities under chapter 384, subchapter IV.
90 Acts, ch 1115, §3; 2018 Acts, ch 1041, §127
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.488 - Joint agreements for public improvements.

331.488 Joint agreements for public improvements.
An agreement entered into between a county and a city or another county in accordance with chapter 28E with respect to a public improvement may include, but is not limited to, the following:
1. The sharing of the total cost of the public improvement among all parties to the agreement.
2. The amount of total assessments against private property within each city and within the area of each county outside a city included within the district.
3. The method of specially assessing and determining benefits.
4. The amount of funds, if any, to be contributed by each city and each county to the project other than special assessments.
5. The rates to be established and imposed upon property within the district to pay the expenses of operation and maintenance of the public improvements.
6. The reduction of the county’s debt service tax levy rate against property within a city which is a party to the joint agreement.
90 Acts, ch 1115, §4
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.489 - Rates and charges relating to public improvements.

331.489 Rates and charges relating to public improvements.
A county which has created a district for a public improvement and, to the extent provided in the agreement creating a joint special assessment district, each county or city which is a party to the agreement, may establish, impose, adjust, and provide for the collection of rates and charges to produce gross revenues at least sufficient to pay the expenses of operation and maintenance of a public improvement, against property within the district and, where appropriate, establish, impose, adjust, and provide for the collection of charges for connection to a public improvement. The rates and charges must be established by ordinance of the governing body of the county or the city imposing the rates or charges. The rates and charges established as provided in this section, if not paid as provided by the ordinance of the governing body, are a lien upon the premises served or benefited by the public improvement and may be certified to the county treasurer and collected in the same manner as property taxes.
90 Acts, ch 1115, §5; 93 Acts, ch 73, §2
Referred to in §445.1
Collection of taxes, see chapter 445
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.490 - Cities subject to debt service tax levy — rates.

331.490 Cities subject to debt service tax levy — rates.
1. If a county and city have entered into an agreement to create a joint special assessment district and issue county general obligation bonds to fund the costs of a public improvement benefiting that district, the county’s debt service tax levy for the county general obligation bonds shall not be levied against property located in any city except a city which has entered into the agreement.
2. Counties and cities entering into an agreement for a joint special assessment district may provide in the agreement for a different rate of the county’s debt service tax levy against property in areas of the county outside a city and property within the cities.
90 Acts, ch 1115, §6
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.491 - Authority.

331.491 Authority.
The authority of a county or a city under this part with respect to districts and the financing of public improvements is in addition to any other authority of a county or city to contract and levy special assessments and issue bonds to fund the costs.
90 Acts, ch 1115, §7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.501 - Office of county auditor.

331.501 Office of county auditor.
1. The office of auditor is an elective office except that if a vacancy occurs in the office, a successor shall be elected or appointed to the unexpired term as provided in chapter 69.
2. A person elected or appointed to the office of auditor shall qualify by taking the oath of office as provided in section 63.10 and giving bond as provided in section 64.8.
3. The term of office of the auditor is four years.
[C73, §589; C97, S13, §1072; C24, 27, 31, 35, 39, §520; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §39.17; S81, §331.501; 81 Acts, ch 117, §500]
2010 Acts, ch 1033, §45
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.503 - General powers.

331.503 General powers.
The auditor may:
1. Administer oaths and take affirmations on matters relating to the business of the office of auditor.
2. Subject to requirements of section 331.903, appoint and remove deputies, clerks and assistants. If a deputy auditor is not appointed and the requirements of office require the temporary employment of assistants, the auditor shall file a bill for the services with the board at its next meeting. The board shall allow reasonable compensation for the temporary appointees.
[C51, §411; R60, §642; C73, §766; C97, §481; SS15, §481; C24, 27, 31, 35, 39, §5238, 5240, 5244; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §341.1, 341.3, 341.8; S81, §331.503; 81 Acts, ch 117, §502]
Referred to in §331.903
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.504 - Duties as clerk to the board.

331.504 Duties as clerk to the board.
The auditor shall:
1. Record the proceedings of the board. The minutes of the board shall include a record of all actions taken and the complete text of the motions, resolutions, amendments, and ordinances adopted by the board. Upon the request of a supervisor present at a meeting, the minutes shall include a record of the vote of each supervisor on any question before the board.
2. Maintain the books and records required to be kept by the board under section 331.303.
3. Sign all orders issued by the board for the payment of money.
4. Record the reports of the treasurer of the receipts and disbursements of the county.
5. Maintain a file of all accounts acted upon by the board with the board’s action on each account. If the board allows an expenditure from an account, the auditor shall indicate the amount of expenditure and the bill or claim for which the expenditure is allowed.
6. Furnish a copy of the proceedings of the board required to be published as provided in section 349.18.
7. Number each claim consecutively in the order of filing and enter the claim in the claim register alphabetically by the name of the claimant and including the date of filing, the number of the claim and its general nature, the action of the board, and if allowed, the fund from which the claim is paid. A record of the claims allowed at each session of the board shall be included in the minute book by reference to the numbers of the claims as entered in the claim register.
8. File for presentation to the board all unliquidated claims against the county and all claims for fees or compensation, except salaries fixed by state law. The claims, before being audited or paid, shall be itemized to clearly show the basis of the claim and whether for property sold or furnished for services rendered or for another purpose. An action shall not be brought against the county relating to a claim until the claim is filed as provided in this subsection and the payment refused or neglected.
[R60, §319; C73, §320, 2610, 3843; C97, §470, 1300, 3528; C24, 27, 31, 35, 39, §5123, 5124, 5141; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.1(1 – 6), 331.20, 331.21; S81, §331.504; 81 Acts, ch 117, §503]
83 Acts, ch 29, §1
Referred to in §331.211
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.505 - Duties relating to elections.

331.505 Duties relating to elections.
The auditor shall:
1. Serve as county commissioner of elections as provided in chapter 47.
2. Conduct all elections held within the county.
3. Serve as a member of a board to hear and decide objections made to a certification of nomination as provided in section 44.7.
4. Serve as county commissioner of registration as provided in chapter 48A.
5. Serve as clerk of the election contest court as provided in chapter 62.
6. Record the orders of suspension and temporary appointment of county and township officers as provided in section 66.19.
[S81, §331.505; 81 Acts, ch 117, §504]
94 Acts, ch 1169, §60
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.507 - Collection of money and fees.

331.507 Collection of money and fees.
1. The auditor may collect or receive money due the county except when otherwise provided by law.
2. The auditor is entitled to collect the following fees:
a. For a transfer of property made in the transfer records, five dollars for each separate real estate transaction described in section 558.57, or transfer of title certified by the clerk of the district court. However, the fee shall not exceed fifty dollars for a transfer of property which is described in one instrument of transfer.
(1) For the purposes of this paragraph, a parcel of real estate includes:
(a) For real estate located outside of the corporate limits of a city, all contiguous land lying within a numbered section.
(b) For real estate located within the corporate limits of a city, all contiguous land lying within a platted block or subdivision.
(2) Within a numbered section, platted block, or subdivision, land separated only by a public street, alley, or highway remains contiguous.
b. For indexing a change of name for each parcel of real estate owned in the county, five dollars.
3. Fees collected or received by the auditor shall be accounted for and paid into the county treasury as provided in section 331.902.
1. [C97, §473; C24, 27, 31, 35, 39, §5149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.9; S81, §331.507(1); 81 Acts, ch 117, §506]
2a. [C73, §3797; C97, §478; C24, 27, 31, 35, 39, §5155; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.15; S81, §331.507(2a – c); 81 Acts, ch 117, §506; 82 Acts, ch 1104, §53]
b. [S13, §4471-i; C24, 27, 31, 35, 39, §12656; C46, 50, 54, 58, 62, 66, 71, §674.12; C73, 75, 77, 79, 81, §674.14; S81, §331.507(2d); 81 Acts, ch 117, §506]
3. [S81, §331.507(3); 81 Acts, ch 117, §506]
4. [C97, §480; S13, §550-c; C24, 27, 31, 35, 39, §5246, 5247; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §342.2, 342.3; S81, §331.507(4); 81 Acts, ch 117, §506]
84 Acts, ch 1198, §1; 85 Acts, ch 97, §1; 85 Acts, ch 159, §1; 94 Acts, ch 1025, §2; 94 Acts, ch 1173, §23; 95 Acts, ch 67, §28; 98 Acts, ch 1032, §8; 2004 Acts, ch 1144, §1
Referred to in §558.66, 598.21, 674.14
Indexing change of name, see §674.14
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.508 - Books and records.

331.508 Books and records.
The auditor shall keep the following books and records:
1. Election book for contested proceedings as provided in section 62.3.
2. Record of official bonds as provided in section 64.24.
3. Lost property book as provided in chapter 556F.
4. Account book and index of persons receiving mental health treatment as provided in section 230.26.
5. A permanent record of the names and addresses of persons receiving veteran assistance as provided in section 35B.10.
6. Record of fees as provided in section 331.902.
7. Benefited water district record book as provided in section 357.32.
8. Completed assessment rolls, schedules and book as provided in section 441.26.
9. Tax rate book as provided in section 444.6.
10. Real estate transfer book, index book, and plat book as provided in sections 558.60, 558.63, and 558.65 through 558.67.
[C97, §480; S13, §498; C24, 27, 31, 35, 39, §5246; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §342.2; S81, §331.508; 81 Acts, ch 117, §507]
86 Acts, ch 1001, §19; 94 Acts, ch 1173, §24; 95 Acts, ch 49, §8; 97 Acts, ch 121, §4; 2010 Acts, ch 1061, §54; 2015 Acts, ch 30, §108
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.510 - Reports by the auditor.

331.510 Reports by the auditor.
The auditor shall make:
1. A report to the governor of a vacancy, except by resignation, in the office of state representative or senator as provided in section 69.5.
2. A report to the secretary of state of the name, office, and term of office of each appointed or elected county officer within ten days of the officer’s election or appointment and qualification.
3. An annual report not later than January 1 to the department of management of the valuation by class of property for each taxing district in the county on forms provided by the department of management. The valuations reported shall be those valuations used for determining the levy rates necessary to fund the budgets of the taxing districts for the following fiscal year.
4. An annual report not later than January 1 to the governing body of each taxing district in the county of the assessed valuations of taxable property in the taxing district as reported to the department of management.
[R60, §291; C73, §324; C97, §474; C24, 27, 31, 35, 39, §5150; C46, 50, 54, 58, 62, 66, 71, §333.10; C73, 75, 77, §333.10, 442.2; C79, 81, §333.10, 333.16; S81, §331.510; 81 Acts, ch 117, §509]
83 Acts, ch 123, §141, 209; 85 Acts, ch 21, §42; 85 Acts, ch 197, §7; 88 Acts, ch 1134, §72
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.511 - Duties relating to platting.

331.511 Duties relating to platting.
The county auditor shall:
1. Record each plat as provided in section 354.18.
2. Record changes in names of platted streets as provided in section 354.26.
3. Record notations of errors or omissions on recorded plats as provided in section 354.24.
4. Record resurveyed plats as provided in section 354.25.
5. Provide for the platting of real estate which cannot otherwise be accurately assessed for taxation as provided in section 354.13.
6. Carry out other duties as provided by law.
[S81, §331.511; 81 Acts, ch 117, §510]
90 Acts, ch 1236, §48
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.551 - Office of county treasurer.

331.551 Office of county treasurer.
1. The office of treasurer is an elective office except that if a vacancy occurs in the office, a successor shall be elected or appointed to the unexpired term as provided in chapter 69.
2. A person elected or appointed to the office of treasurer shall qualify by taking the oath of office as provided in section 63.10 and give bond as provided in section 64.10.
3. The term of office of the treasurer is four years.
[C51, §96, 151, 239; R60, §224, 473; C73, §589; C97, S13, §1072; C24, 27, 31, 35, 39, §520; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §39.17; S81, §331.551; 81 Acts, ch 117, §550]
2010 Acts, ch 1033, §46
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.553 - General powers.

331.553 General powers.
The treasurer may:
1. Administer oaths and take affirmations as provided in sections 63A.2 and 421.21.
2. Subject to the requirements of section 331.903, appoint and remove deputies, clerks and assistants.
3. Require that payment be made by guaranteed funds for tax sale redemptions, issuance of plat clearances, issuance of tax clearances for mobile homes, payments of taxes or assessments made within the thirty days prior to the annual tax sale or any adjournment of the tax sale, and any other payment which is to be collected by the county treasurer. For the purposes of this subsection, “guaranteed funds” means cash, cashier’s check, money order, travelers’ check, or certified check.
4. Charge five dollars, as an administrative expense, for every rate, charge, rental, or special assessment certified as a lien to the treasurer for collection. This amount shall be added to the amount of the lien, collected at the time of payment from the payor, and credited to the county general fund. If the amount of the lien is paid in annual installments, an administrative expense charge shall be added to each annual installment.
5. Accept credit cards and electronic transfers of funds in payment of moneys due to the county, including but not limited to credits and reimbursements received from the state, tax payments, and tax sale redemptions. A county treasurer may adjust fees to reflect the cost of processing such payments.
6. Require a payor or an agent of a payor to make payment by electronic transfer of the funds through the county treasurer’s authorized internet site when the payment totals fifty thousand dollars or more.
7. Treat a payment made by electronic funds transfer as if it were a paper check for purposes of section 554.3512.
8. Pursuant to an agreement under chapter 28E, collect delinquent parking fines on behalf of a city in conjunction with renewal of motor vehicle registrations pursuant to section 321.40. If the agreement provides for a fee to be paid to or retained by the county treasurer from the collection of parking fines, such fees shall be credited to the county general fund. Fines collected pursuant to this subsection shall be remitted biannually to the city. Notwithstanding section 28E.10, a county treasurer may utilize the state department of transportation’s vehicle registration and titling system to facilitate the purposes of this subsection.
[C51, §411; R60, §642; C73, §766; C97, SS15, §491; C24, 27, 31, 35, 39, §5238, 5240; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §341.1, 341.3; S81, §331.553; 81 Acts, ch 117, §552]
91 Acts, ch 191, §11; 95 Acts, ch 57, §5; 97 Acts, ch 121, §5; 2002 Acts, ch 1043, §3; 2003 Acts, ch 18, §4; 2004 Acts, ch 1092, §6; 2005 Acts, ch 34, §7, 8, 26; 2005 Acts, ch 54, §9, 12; 2013 Acts, ch 90, §257
Referred to in §321.40, 321.236, 445.1
For definitions applicable to subsection 3, see §445.1
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.555 - Fund management.

331.555 Fund management.
1. During each term of office, the treasurer shall keep a separate account of the taxes levied for state, county, school, highway, or other purposes and of all other funds created by law whether of regular, special, or temporary nature. The treasurer shall not pay out or use the money in a fund for any purpose except as specifically authorized by law. The treasurer shall be charged with the amount of tax or other funds collected or received by the treasurer and shall be credited with the amount of taxes or other funds disbursed from each account as authorized by law.
2. Except as provided in section 321.153, on or before the fifteenth day of each month, the treasurer shall prepare sworn statements of the amount of money held by the treasurer on the last day of the preceding month belonging to the state treasury and mail a copy of the statement and the remittance to the treasurer of state. Another copy of the statement shall be mailed to the director of the department of administrative services. However, in lieu of mailing the remittance to the treasurer of state, the treasurer may deposit the remittance to the credit of the treasurer of state in an interest-bearing account in a bank in the county as designated by the treasurer of state.
3. If a treasurer fails to comply with the requirements of subsection 2, the treasurer shall forfeit for each failure a sum of not less than one hundred dollars nor more than five hundred dollars to be recovered in an action against the treasurer’s bond brought in the name of the director of the department of administrative services or the treasurer of state.
4. The treasurer shall make a complete settlement with the county semiannually and when the treasurer leaves office as provided in section 12B.7.
5. The treasurer shall maintain custody of all public moneys in the treasurer’s possession and deposit or invest the moneys as provided in section 12B.10 and chapter 12C.
6. The treasurer shall keep all funds invested to the extent practicable and may invest the funds jointly with one or more counties, judicial district departments of correctional services, cities, city utilities, or rural water districts created under chapter 357A pursuant to a joint investment agreement. All investments of funds shall be subject to sections 12B.10 and 12B.10A and other applicable law.
[C51, §156, 161; R60, §364, 367, 799; C73, §331, 334, 914; C97, §487, 489, 1459; C24, 27, 31, 35, 39, §5165, 5166, 5168; C46, 50, 54, §334.8, 334.9 – 334.11; C58, 62, 66, 71, 73, 75, 77, 79, 81, §334.8, 334.9, 334.11; S81, §331.555; 81 Acts, ch 117, §554]
87 Acts, ch 105, §1; 88 Acts, ch 1084, §1; 90 Acts, ch 1233, §26; 92 Acts, ch 1156, §14; 95 Acts, ch 77, §1; 2003 Acts, ch 145, §286
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.557 - Duties relating to vehicle registrations and certificates of title.

331.557 Duties relating to vehicle registrations and certificates of title.
The treasurer shall:
1. Issue, renew, and replace lost or damaged vehicle registration cards or plates and issue and transfer certificates of title for vehicles as provided in sections 321.17 through 321.20B, 321.22 through 321.26, 321.28 through 321.32, 321.34, 321.35, and 321.37 through 321.52.
2. Collect, pay to the state, or refund registration fees as provided in sections 321.105 through 321.106, 321.109 through 321.113, 321.115 through 321.117, 321.119 through 321.135, 321.145, and 321.148 through 321.156.
3. Collect and forward the use tax on vehicles subject only to a certificate of title and on manufactured housing as provided in section 423.14, section 423.26, subsection 1, and section 423.26A.
4. Carry out other duties as required by law.
[S81, §331.557; 81 Acts, ch 117, §556]
84 Acts, ch 1305, §72; 96 Acts, ch 1125, §1
; 2003 Acts, 1st Ex, ch 2, §175, 205
; 2008 Acts, ch 1113, §111; 2010 Acts, ch 1108, §4, 15; 2021 Acts, ch 80, §209
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.557A - Duties relating to issuance of driver’s licenses.

331.557A Duties relating to issuance of driver’s licenses.
The treasurer of any county participating in county issuance of driver’s licenses under chapter 321M shall:
1. Issue, renew, and replace lost or damaged nonoperator’s identification cards and driver’s licenses, including commercial driver’s licenses, according to the provisions of chapter 321M.
2. Issue persons with disabilities parking permits under chapter 321L.
3. Collect fees associated with nonoperator’s identification cards and driver’s licenses, including commercial driver’s licenses, and pay to the state amounts in excess of the amount the treasurer is permitted to retain for deposit in the county general fund for license issuance.
4. Accept payment of the civil penalty assessed pursuant to section 321J.17 and remit the penalty to the state department of transportation.
5. Participate in voter registration according to the terms of chapter 48A, and submit completed voter registration forms to the state registrar of voters.
6. Attend initial training as required by chapter 321M, and participate in continuing education as offered by the state department of transportation.
7. Comply with the terms of any applicable agreements created pursuant to chapter 28E, and state department of transportation operating standards for license issuance.
98 Acts, ch 1073, §12; 98 Acts, ch 1143, §21, 26; 2005 Acts, ch 54, §10, 12; 2008 Acts, ch 1018, §29, 31; 2016 Acts, ch 1073, §112; 2020 Acts, ch 1074, §53, 93
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.558 - Reports by the treasurer.

331.558 Reports by the treasurer.
The treasurer shall make:
1. A monthly report to the secretary of the school board of the amount of taxes collected for each fund and other information as provided in section 298.13.
2. A monthly report to the department of transportation of the fees and penalties collected relating to the issuance of vehicle registrations and certificates of title as provided in section 321.153.
3. A report to the board of the fees collected during the preceding quarter as provided in section 331.902.
4. A monthly report to the auditor of the county warrants returned to the treasurer for payment as provided in section 331.554, subsection 4.
5. Other reports as required by law.
[C73, §3796; C97, §492; C24, 27, 31, 35, 39, §5247; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §342.3; S81, §331.558; 81 Acts, ch 117, §557; 82 Acts, ch 1195, §3]
94 Acts, ch 1025, §3
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.601 - Office of county recorder.

331.601 Office of county recorder.
1. The office of recorder is an elective office except that if a vacancy occurs in the office, a successor shall be elected or appointed to the unexpired term as provided in chapter 69.
2. A person elected or appointed to the office of recorder shall qualify by taking the oath of office as provided in section 63.10 and giving bond as provided in section 64.8.
3. The term of office of the recorder is four years.
4. In counties in which the office of county recorder has been abolished, the board of supervisors shall reassign the duties of the county recorder who also serves as the county registrar pursuant to chapter 144.
[C51, §96, 239; R60, §224, 473; C73, §589; C97, §1072; S13, §1072; C24, 27, 31, 35, 39, §520; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §39.17; S81, §331.601; 81 Acts, ch 117, §600]
95 Acts, ch 124, §9, 26; 2010 Acts, ch 1033, §47
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 331 - COUNTY HOME RULE IMPLEMENTATION › Section 331.601A - Definitions.

331.601A Definitions.
As used in this part, unless the context otherwise requires:
1. “Batch basis” means the delivery of an accumulation of electronic documents or records recorded or maintained by the county recorder.
2. “Document” or “instrument” means a writing or drawing presented to the recorder for recording, consisting of one or more pages of text and attachments.
3. “Electronic document” means a document or instrument that is received, processed, disseminated, or maintained in an electronic format. The submission of an electronic document through the county land record information system electronic submission service shall be equivalent to delivery of a document through the United States postal service or by personal delivery at designated offices in each county. Persons who submit electronic documents for recording are responsible for ensuring that the electronic documents comply with all requirements for recording.
4. “File or submit” means the act of delivering a document or instrument to a recording office for recording into the public records.
5. “Grantor and grantee” means the names of the transferor and transferee in the transaction used to create the recording index.
6. “Legible” means capable of being read or deciphered without magnification regardless of the recording process.
7. “Page” means a writing, printing, or drawing, other than a plat or survey or a drawing related to a plat or survey, occurring on one side only and covering all or part of such side, and not larger than eight and one-half inches in width and fourteen inches in length.
8. “Record” means a process whether by manual, mechanical, electronic, optical, magnetic, microfilm, or other methods of storage, after filing or submission, to incorporate a document or instrument into the public record.
9. “Transaction” means a specific legal action in the form of or evidenced by one of the following:
a. A title or caption including but not limited to a deed, deed of trust, mortgage, or power of attorney.
b. A subsequent reference to an original document or instrument including but not limited to an assignment or release or satisfaction of mortgage.
2004 Acts, ch 1069, §1, 4; 2009 Acts, ch 159, §1