Title IX, LOCAL GOVERNMENT (Ch. 331 - 420)

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 bon…

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commenced before July 1, 1981, may be consummated and completed as required or permitted by any statute amended or repealed by 1981 Iowa Acts, ch. 117 , as though the repeal or amendment had not occurred, and t…

As used in this part, unless the context otherwise requires: 1. “Combined county enterprise” means two or more county enterprises combined and operated as a single enterprise. 2. “County enterprise” means any of the following: a. Airports and airport systems. b. Works and facilit…

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 enterpri…

1. a. The board may carry out projects, borrow money, and issue revenue bonds and pledge orders to pay all or part of the cost of projects, the revenue bonds and pledge orders to be payable solely out of the net revenues of the county enterprise or combined county enterprise invo…

1. The board may issue revenue bonds pursuant to a resolution adopted at a regular or special meeting by a majority of the total number of members of the board. 2. Before the board institutes proceedings for the issuance of revenue bonds, it shall fix a time and place of meeting …

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 iss…

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…

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 pl…

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 r…

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 a…

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 h…

1. As used in this section , “commission” means a commission established under this section to manage a county enterprise or combined county enterprise. Upon receipt of a valid petition as defined in section 331.306 requesting that a proposal for establishment or discontinuance o…

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 t…

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 count…

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, i…

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 tim…

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 asses…

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 impro…

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, §…

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 agree…

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 …

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 …

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

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 …

The auditor shall: 1. Have general custody and control of the courthouse, subject to the direction of the board. 2. Provide, upon request and payment of the legal fee, a certified copy of any record or account kept in the auditor’s office. 3. Carry out duties relating to the admi…

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 o…

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 meetin…

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 …

1. a. Except as provided in subsections 2 and 3 , the auditor shall prepare and sign a county warrant only after issuance of the warrant has been approved by the board by recorded vote. Each warrant shall be numbered and the date, amount, number, name of the person to whom issued…

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…

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 rec…

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 count…

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 p…

The auditor shall: 1. Include on the tax list: a. The levy of county taxes authorized by the board as provided by law. b. The levy of taxes to pay the principal and interest on bonds as provided in sections 76.2 and 76.3 . c. The levy of a mulct tax against the property of a pers…

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…

The treasurer shall: 1. Receive all money payable to the county unless otherwise provided by law. 2. Disburse money owed or payable by the county on warrants or checks drawn and signed by the auditor and sealed with the official county seal. 3. Keep a true account of all receipts…

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 redempt…

1. Upon receipt of a warrant, scrip, or other evidence of the county’s indebtedness, the treasurer shall endorse on it the date of payment. 2. Reserved. 3. The treasurer shall enter into the county system the warrant number, date paid, and interest paid, if any. 4. The treasurer …

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 …

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 …

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 o…

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 rela…

The treasurer shall: 1. Determine and collect taxes on mobile homes and manufactured homes as provided in sections 435.22 through 435.26 . 2. Collect the tax levied for the county agricultural extension education fund and pay it to the extension treasurer as provided in section 1…

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 o…

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…