445.57  Monthly apportionment.

On or before the tenth day of each month, the county treasurer shall apportion all taxes collected during the preceding month, except partial payment amounts collected pursuant to section 445.36A, subsection 1 and section 435.24, subsection 6, paragraph "a", among the several funds to which they belong according to the amount levied for each fund, and shall apportion the interest, fees, and costs on the taxes to the general fund, and shall enter those amounts upon the treasurer's cash account, and report the amounts to the county auditor.

Section History: Early form

  [C73, § 868; C97, § 1415; S13, § 1415; C24, 27, 31, 35, 39, § 7232; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.57]

Section History: Recent form

  91 Acts, ch 191, §53

Internal References

  Referred to in § 331.427, 435.24, 445.36A


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