331.427  General fund.

1.  Except as otherwise provided by state law, county revenues from taxes and other sources for general county services shall be credited to the general fund of the county, including revenues received under sections 101A.3, 101A.7, 123.36, 123.143, 142B.6, 176A.8, 321.105, 321.152, 321G.7, section 331.554, subsection 6, sections 341A.20, 364.3, 368.21, 422A.2, 428A.8, 430A.3, 433.15, 434.19, 445.57, 453A.35, 458A.21, 483A.12, 533.24, 556B.1, 567.10, 583.6, 602.8108, 904.908, and 906.17, and chapter 405A, and the following:

a.  License fees for business establishments.

b.  Moneys remitted by the clerk of the district court and received from a magistrate or district associate judge for fines and forfeited bail imposed pursuant to a violation of a county ordinance.

c.  Other amounts in accordance with state law.

2.  The board may make appropriations from the general fund for general county services, including but not limited to the following:

a.  Expenses of a joint emergency management commission under chapter 29C.

b.  Development, operation, and maintenance of memorial buildings or monuments under chapter 37.

c.  Purchase of voting machines under chapter 52.

d.  Expenses incurred by the county conservation board established under chapter 350, in carrying out its powers and duties.

e.  Local health services. The county auditor shall keep a complete record of appropriations for local health services and shall issue warrants on them only on requisition of the local or district health board.

f.  Expenses relating to county fairs, as provided in chapter 174.

g.  Maintenance of a juvenile detention home under chapter 232.

h.  Relief of veterans under chapter 35B.

i.  Care and support of the poor under chapter 252.

j.  Operation, maintenance, and management of a health center under chapter 346A.

k.  For the use of a nonprofit historical society organized under chapter 504 or 504A, a city-owned historical project, or both.

l.  Services listed in section 331.424, subsection 1, and section 331.554.

m.  Closure and postclosure care of a sanitary disposal project under section 455B.302.

n.  Capital assets, as defined in section 331.424A, acquired to be used for purposes which are reimbursable in part from the county's services fund.

3.  Appropriations specifically authorized to be made from the general fund shall not be made from the rural services fund, but may be made from other sources.

Section History: Recent form

  83 Acts, ch 123, § 11, 209; 84 Acts, ch 1107, § 1; 84 Acts, ch 1206, § 1; 85 Acts, ch 195, § 40; 85 Acts, ch 201, § 2; 89 Acts, ch 83, § 48; 90 Acts, ch 1230, § 90; 90 Acts, ch 1236, §47; 91 Acts, ch 191, § 8; 92 Acts, ch 1139, § 27; 94 Acts, ch 1074, §3; 95 Acts, ch 216, §37; 97 Acts, ch 158, § 2; 2000 Acts, ch 1090, §2, 6

Internal References

  Referred to in § 37.9


  Transition provisions; adjustment of county's base year expenditures for capital assets expenditures; accrual of appropriations or revenues attributable to capital assets to county's general fund; 2000 Acts, ch 1090, §5, 6; 2000 Acts, ch 1232, §6-10

  2000 amendment adding subsection 2, paragraph n, and transition provisions apply effective April 13, 2000, to county budgets and levies in effect for the fiscal year beginning July 1, 2001, and ending June 30, 2002; 2000 Acts, ch 1090, §6; 2000 Acts, ch 1232, §9, 10

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