1. Unless otherwise specifically provided by statute, the fees and other charges collected by the auditor, treasurer, recorder, and sheriff, and their deputies or employees, belong to the county.
2. Each elective officer specified in subsection 1 shall keep a fee book as a part of the permanent county records of the office. The book shall be ruled in appropriate columns for the date, kind of service, for whom rendered, and the amount of fee or charge collected and, when the fee is for recording an instrument, the names of the parties to the instrument. The required information shall be recorded in the fee book when the service is rendered.
3. Each elective officer specified in subsection 1 shall make a quarterly report to the board showing, by type, the fees collected during the preceding quarter. The officer shall pay at least quarterly to the county treasury the fees and charges collected, receive duplicate receipts for the payment, and file one of the receipts in the office of the auditor, except for the county auditor's transfer fees, which shall be paid directly to the county treasurer by the county recorder. The officer shall note in the officer's fee book the date and amount of each payment into the county treasury. This subsection does not apply to the county treasurer if the county treasurer credits the fees daily to the county treasury and reports the receipts on the monthly report to the auditor and the board of supervisors.
4. When examining, settling, or verifying reports or accounts of fees or other monetary receipts of the county under section 331.401, subsection 1, paragraph "p", this section, or chapter 12B, the cash on hand in the office of the county officer or employee subject to the settlement or examination need not be counted in the presence of, or by, the board of supervisors or other examining county officer. This section does not prohibit the actual counting of cash on hand in a county at the time of the examination or settlement if the examining authority requests the actual count.
[C51, § 212; R60, § 423, 431; C73, § 3785, 3796; C97, § 299, 480, 492, 495, 508; S13, § 498, 508, 550-c; SS15, § 479-a, 490-a, 495; C24, 27, 31, 35, 39, § 5245--;5247; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 342.1--;342.3; S81, § 331.902; 81 Acts, ch 117, § 901; 82 Acts, ch 1073, § 1]
83 Acts, ch 6, § 1; 83 Acts, ch 186, § 10097, 10201; 84 Acts, ch 1125, § 1; 86 Acts, ch 1079, § 1; 94 Acts, ch 1025, §1
Referred to in § 331.507, 331.508, 331.558, 331.602, 331.607, 331.655, 558.66
Iowa General Assembly
Search: Iowa Code 1995
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