Title 11 — Counties

County charges are: 1. Charges against the county incurred by virtue of any provision of this title. 2. Salaries of county and precinct officers, deputies and employees and necessary expenses incurred in the conduct of their offices. 3. Expenses necessarily incurred in the suppor…

A. The board of supervisors shall create a fund known as the expense fund, and shall order, when necessary, the transfer of money into such fund from the general fund of the county sufficient to pay the expenses of maintaining the government of the county until additional revenue…

The expense of maintaining the government consists of official salaries, fees and mileage, fees and mileage of jurors and witnesses, county printing and advertising, books and stationery, feeding county prisoners, the care of the indigent sick, water, wood, lights and like suppli…

A. The board may create a salary fund and pay therefrom the salaries of officials and employees, and fees and mileage of jurors. After the transfer of funds to the expense fund, the board may transfer from the expense fund to the salary fund, as provided for transfer of funds fro…

A. The board of supervisors may enter into agreements with a financial institution authorized to do business in this state for the purpose of obtaining a separate and distinct revolving line of credit for the county and each individual political subdivision of that county for the…

Warrants, substitute checks or electronic funds transfers drawn by a political subdivision on the county treasurer shall be paid in the order of presentation to the treasurer. If the fund is insufficient to pay a warrant, substitute check or electronic funds transfer, it shall be…

A. The board of supervisors may collect groundwater transportation fees paid to the county pursuant to section 45-556. B. The board of supervisors shall transmit all monies collected under this section to the county treasurer for deposit in a groundwater basin economic developmen…

A. A payment exceeding five hundred dollars may be made from the treasury of the county upon demand duly presented and allowed, but compensation due to jurors and witnesses and official salaries shall be paid without presentation of a claim. B. A demand is not required to authori…

A. A person having a claim against a county shall present to the board of supervisors of the county against which the demand is held an itemized claim executed by the person under penalties of perjury, stating minutely what the claim is for, specifying each item, the date and amo…

The board shall cause to be entered separately in the minute book of the board: 1. The number of each demand allowed. 2. By whom presented. 3. The amount of the demand. 4. From what fund the demand is payable. 5. The number of each warrant ordered drawn by them and to whom payabl…

A. All county contracts with nonprofit corporations for assistance shall include requirements concerning financial and compliance audits. B. Each nonprofit corporation that receives in excess of one hundred thousand dollars in county assistance in any fiscal year shall file for e…

A. Annually on or before June 30, each county department or agency having outstanding liabilities attributable to the budgetary allotments of the fiscal year just ending shall file with the county board of supervisors for that county, in the manner and upon a form prescribed by t…

A demand shall not be considered by the board unless prepared as prescribed in section 11-622 and filed by the clerk at least one day prior to the session at which it is to be considered. Demands so filed shall be considered and passed upon at the next regular session after they …

A claim against the county presented by a member of the board of supervisors shall be verified as other claims, and shall bear the written approval of at least one member of the board other than the claimant, and of the county treasurer.

A demand in which a county officer is personally interested, or arising out of a contract to which a county officer while in office has been a party or otherwise personally interested, shall not be approved, allowed or paid, and every such contract, claim or demand is null and vo…

A. A demand shall not be allowed by the board in favor of a person indebted to the county without first deducting such indebtedness, or in favor of an officer whose accounts have not been rendered and approved, or who has neglected or refused to make his official returns or repor…

When the board finds that a demand is not a proper county charge, it shall reject the demand. If the demand is a proper county charge, but larger than is just, the board may allow the claim in part and draw a warrant for the part allowed.

A. A claimant dissatisfied with the rejection of his demand, or with the amount allowed thereon, may sue the county therefor at any time within six months after final action of the board, but not afterward. If in the action judgment is recovered for more than the board allowed, t…

A. Warrants on the county treasury shall be drawn and signed by the chairman and either the clerk of the board or the finance director in favor of the persons entitled to the warrants and shall distinctly specify the liability for which they are drawn. B. The warrants shall, comm…

A. When it appears to the satisfaction of the board or county school superintendent by affidavit or otherwise that a warrant on the county treasurer has been lost or destroyed prior to payment and there is no reasonable probability of its being found or presented, the board may d…

Warrants issued by the board shall be receivable in payment of debts to the county, and taxes assessed against property in the county. Upon tender of a warrant in payment of a debt or tax, the county treasurer shall, if the warrant is less than the amount of the debt or tax, and …

A. If the board of supervisors, the county superintendent of schools or a special district presents a warrant, substitute check or electronic funds transfer for payment, the county treasurer shall pay it and make a charge against the appropriate account. An electronic image of th…

A. If a revolving line of credit has not been obtained for a political subdivision or if the revolving line of credit has been spent and if there are insufficient monies in the issuer's account, the county treasurer may invest in the warrant, substitute check or electronic funds …

A. If there are sufficient monies in the treasury to pay the warrants that have been returned and are drawing interest, the county treasurer shall give notice thereof by publication in a newspaper published in the county or by posting written notice at the courthouse door or on t…

Warrants are entitled to preference of payment from monies applicable to the warrants according to priority of presentment.

As monies become available and are in amounts sufficient to justify redeeming unpaid warrants, the county treasurer shall redeem these unpaid warrants in the date order in which they were originally registered.

If the county treasurer pays a warrant on which interest is due, the treasurer shall record the amount of interest paid. The amount of the interest shall be entered on the account separate from the principal.

A. If a board of supervisors or a county or school district officer, employee or agent, without authority of law, orders or causes any public monies to be paid, the board or county or school district officer, employee or agent and the party in whose favor the order is made are jo…

A taxpayer of the county may request, in writing, the county attorney to institute an action pursuant to section 11-641. If the county attorney fails for twenty days after the written request to institute an action, any taxpayer of the county may bring the action in the taxpayer'…

A supervisor may relieve himself from liability under sections 11-641 and 11-642 by dissenting from the order, and having his dissent entered on the minutes of the board at the time.

A. A check that is drawn by the county treasurer in the treasurer's official capacity or a warrant that is drawn on the county general fund and that is not presented for payment within one year after the date of issuance is void, is deemed to have been paid and is not subject to …

A. Notwithstanding sections 11-635 and 11-636, this section applies to each county treasurer of a county in this state that has a population of two million or more persons. B. If a revolving line of credit has not been obtained for a political subdivision or if the revolving line…

The board of supervisors of a county may enter into agreements for the lease-purchase of equipment for a period in excess of one year under the following terms and conditions: 1. The lease-purchase agreement shall be executed for the period of one fiscal year only and, if a longe…

Title to the equipment which is the subject of a lease-purchase agreement made under the terms of this article shall be maintained in the seller until payment of the full purchase price has been made by the county.

The board of supervisors may, at any time and by giving written notice to the seller, cancel any lease-purchase agreement made under the terms of this article.

A. The financial statements required to be filed with the auditor general pursuant to section 41-1279.07 must be posted in a prominent location on the official website of the county not later than seven business days after the date of filing the financial statements with the audi…

A. The board shall have prepared by the clerk, under its direction, prior to its regular January meeting, a statement in duplicate showing: 1. The indebtedness of the county, funded and floating, the amount of each class of indebtedness, the rate of interest borne by each class o…

A. The board of supervisors may suspend the county assessor or county treasurer for defalcation or neglect of duty. The board shall give notice to the affected officer including reasons for the suspension at least five calendar days before the meeting at which the matter is to be…

Upon the death or absconding of a county treasurer, the board shall follow the proceedings in regard to the monies and effects of his office, and the statement and inventory thereof, as provided in section 11-664, and shall retain possession until a successor of the treasurer is …

A. Notwithstanding any other law, a county authorized to operate a sewage system pursuant to section 11-264 may construct or improve a wastewater treatment facility or nonpoint source project with monies borrowed from or financial assistance provided by the water infrastructure f…

In this article, unless the context otherwise requires: 1. "Board" means the county board of supervisors. 2. "Bond related expenses" means any expenses incurred by the county to issue and administer bonds issued under this article, including underwriting fees and costs, trustee f…

A. The board of supervisors may issue negotiable bonds pursuant to this article in such principal amount as, in the opinion of the board is necessary to: 1. Provide sufficient monies for any county judgment purpose. 2. Pay necessary bond related expenses. 3. Establish and fully o…

A. The board shall issue the bonds in the manner, method, number and amount provided in the resolution. B. The board shall provide notice of its intention to issue bonds in a manner consistent with market practice. C. The bonds may be sold by competitive bid, including an online …

A. If the county issues bonds under this article, the board shall establish a bond proceeds fund consisting of the net proceeds received from the sale of the bonds. The county may use monies in the bond proceeds fund only for county judgment purposes. B. The board shall establish…

In connection with issuing bonds authorized by this article and to enhance the security of the bonds, the board by resolution may: 1. Segregate the debt service fund into one or more accounts and subaccounts. 2. Provide that the bonds issued under this article are secured by a fi…

A. Any pledge made under this article is valid and binding from the time when the pledge is made. B. The monies pledged and received by the board to be placed in the debt service fund are immediately subject to the lien of the pledge without any future physical delivery or furthe…

The board may purchase bonds for cancellation, using any available monies, at a price not exceeding the following: 1. If the bonds are redeemable at the time of purchase, the applicable redemption price plus accrued interest to the next interest payment date. 2. If the bonds are …

A. The bonds shall be paid solely from monies from the debt service fund. B. The county treasurer shall cancel all bonds when paid.

A. If a balance remains in the bond proceeds fund after all county judgment purposes have been paid, the remaining balance shall be used to reduce the county primary property tax levy in the following year. B. If a balance remains in the debt service fund after the retirement and…

A. The board may authorize the county treasurer to invest monies in the bond proceeds fund in the manner prescribed by this section. The order directing an investment shall state a date on which the proceeds from the sale of the bonds will be needed for use, and the treasurer sha…