Senate File 2431 - Introduced SENATE FILE 2431 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO SSB 3009) A BILL FOR An Act relating to the appointment and duties of township 1 officers and township budgets, and including effective date 2 and applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5918SV (2) 91 js/jh

S.F. 2431 Section 1. Section 12C.4, Code 2026, is amended to read as 1 follows: 2 12C.4 Location of depositories. 3 Deposits by the treasurer of state shall be in depositories 4 located in this state; by a county officer or county 5 public hospital officer or merged area hospital officer, 6 in depositories located in the county or in an adjoining 7 county within this state; by a memorial hospital treasurer, 8 in a depository located within this state , which shall be 9 selected by the memorial hospital treasurer and approved by 10 the memorial hospital commission; by a city treasurer or 11 other city financial officer, in depositories located in the 12 county in which the city is located or in an adjoining county, 13 but if there is no depository in the county in which the 14 city is located or in an adjoining county then in any other 15 depository located in this state , which shall be selected as 16 a depository by the city council; by a school treasurer or by 17 a school secretary in a depository within this state , which 18 shall be selected by the board of directors or the trustees 19 of the school district; by a township clerk secretary in a 20 depository located within this state which shall be selected by 21 the township clerk secretary and approved by the trustees of 22 the township. However, deposits may be made in depositories 23 outside of Iowa for the purpose of paying principal and 24 interest on bonded indebtedness of any municipality when the 25 deposit is made not more than ten days before the date the 26 principal or interest becomes due. Further, the treasurer 27 of state may maintain an account or accounts outside the 28 state of Iowa for the purpose of providing custodial services 29 for the state and state retirement fund accounts. Deposits 30 made for the purpose of completing an electronic financial 31 transaction pursuant to section 8.89 or 331.427 may be made in 32 any depository located in this state. 33 Sec. 2. Section 39.3, subsection 7, Code 2026, is amended 34 to read as follows: 35 -1- LSB 5918SV (2) 91 js/jh 1/ 22

S.F. 2431 7. “General election” means the biennial election for 1 national or state officers, members of Congress and of the 2 general assembly, county and township officers, and for the 3 choice of other officers or the decision of questions as 4 provided by law. 5 Sec. 3. Section 39.21, subsection 4, Code 2026, is amended 6 by striking the subsection. 7 Sec. 4. Section 39.27, Code 2026, is amended to read as 8 follows: 9 39.27 Qualifications for public office. 10 Any person elected to an office under the laws of this state 11 shall be an eligible elector. At the time an elected official 12 takes office the official shall be a resident of the state, 13 district, county, township, city, or ward by or for which the 14 person was elected, or in which the duties of the office are 15 to be exercised. An elected official shall continue to be a 16 resident of the state, district, county, township, city, or 17 ward by or for which the person was elected, or in which the 18 duties of the office are to be exercised for the duration of 19 the term of office. This section shall not apply to United 20 States senators or representatives in Congress or to members 21 of the general assembly. 22 Sec. 5. Section 49.41, subsection 2, paragraph b, Code 2026, 23 is amended to read as follows: 24 b. When the state commissioner receives notice from the 25 county commissioner that a candidate for a state or federal 26 office has also been nominated for a county or township office, 27 the state commissioner shall amend the certificate issued 28 pursuant to section 43.73 and notify the commissioners of any 29 other counties to whom the candidate’s name was originally 30 certified and instruct them to remove the candidate’s name from 31 the ballot in those counties. 32 Sec. 6. Section 49.41, subsection 4, Code 2026, is amended 33 by striking the subsection. 34 Sec. 7. Section 50.7, Code 2026, is amended to read as 35 -2- LSB 5918SV (2) 91 js/jh 2/ 22

S.F. 2431 follows: 1 50.7 Error on county office —— township office . 2 If, in case of such excess, the vote of the precinct where 3 the error occurred would change the result as to a county 4 office if the person appearing to be elected were deprived of 5 so many votes, then the election shall be set aside as to that 6 person in that precinct, and a new election ordered therein; 7 but no person who was not a registered voter in that precinct 8 at the time of the general election shall be allowed to vote at 9 such special election. If the error occurs in relation to an 10 office of a city, school district, township, or of any special 11 district whose elections may be conducted under this chapter , 12 the governing body of the political subdivision involved may 13 order a new election or not, in their discretion. 14 Sec. 8. Section 63A.2, subsection 4, Code 2026, is amended 15 to read as follows: 16 4. Mayors and clerks of cities, precinct election 17 officials, township clerks, assessors, and surveyors. 18 Sec. 9. Section 64.2, subsection 1, Code 2026, is amended 19 to read as follows: 20 1. All other public officers, except as otherwise specially 21 provided, shall give bond with the conditions, in substance, 22 as follows: 23 That as ............ (naming the office), in ........ 24 (city, township, county, or state of Iowa), the officer will 25 render a true account of the office and of the officer’s doings 26 therein to the proper authority, when required thereby or by 27 law; that the officer will promptly pay over to the officer 28 or person entitled thereto all moneys which may come into the 29 officer’s hands by virtue of the office; that the officer will 30 promptly account for all balances of money remaining in the 31 officer’s hands at the termination of the office; that the 32 officer will exercise all reasonable diligence and care in the 33 preservation and lawful disposal of all money, books, papers, 34 securities, or other property appertaining to that office, 35 -3- LSB 5918SV (2) 91 js/jh 3/ 22

S.F. 2431 and deliver them to the officer’s successor, or to any other 1 person authorized to receive the same; and that the officer 2 will faithfully and impartially, without fear, favor, fraud, or 3 oppression, discharge all duties now or hereafter required of 4 the office by law. 5 Sec. 10. Section 64.3, subsection 3, Code 2026, is amended 6 to read as follows: 7 3. The reasonable expenses of an insurance policy obtained 8 pursuant to this section in lieu of a bond, for which the 9 reasonable expenses of such bond would be paid for by the 10 county or township pursuant to section 64.11 , 64.12 , or 64.15 , 11 shall be paid by the county or township, as applicable . 12 Sec. 11. Section 64.19, subsection 2, Code 2026, is amended 13 to read as follows: 14 2. By the board of supervisors, in case of county officers , 15 township clerks, and assessors. 16 Sec. 12. Section 64.19, subsection 4, Code 2026, is amended 17 by striking the subsection. 18 Sec. 13. Section 64.23, subsection 3, Code 2026, is amended 19 to read as follows: 20 3. For county and township officers, except those of the 21 county auditor, with the county auditor. 22 Sec. 14. Section 64.24, subsection 1, paragraph a, 23 subparagraph (2), Code 2026, is amended to read as follows: 24 (2) In the record kept by the county auditor, the official 25 bonds of all county officers, elective or appointive , and 26 township clerks . 27 Sec. 15. Section 65.3, Code 2026, is amended to read as 28 follows: 29 65.3 Effect. 30 If a requisition made under either section 65.1A or section 31 65.2 be is complied with, both the old and the new security 32 shall be in force; if not, the office shall become and be 33 declared vacant, and the fact shall be certified to the proper 34 officer , to be recorded in the election book or township 35 -4- LSB 5918SV (2) 91 js/jh 4/ 22

S.F. 2431 record . 1 Sec. 16. Section 66.19, Code 2026, is amended to read as 2 follows: 3 66.19 Temporary officer. 4 Upon a suspension, the board or person authorized to fill 5 a vacancy in the office shall temporarily fill the office 6 by appointment. In case of a suspension of a sheriff, 7 the district court may designate an acting sheriff until a 8 temporary sheriff is appointed. Orders of suspension and 9 temporary appointment of county and township officers trustees 10 shall be certified to the county auditor for entry in the 11 election book; those of city officers, certified to the clerk 12 and entered upon the records; in case of other officers, to the 13 person or body making the original appointment. 14 Sec. 17. Section 69.8, subsection 5, Code 2026, is amended 15 by striking the subsection and inserting in lieu thereof the 16 following: 17 5. Appointed township trustees. When a vacancy occurs in 18 the office of township trustee, the vacancy shall be filled by 19 appointment by the board of supervisors pursuant to section 20 359.11. 21 Sec. 18. Section 97B.1A, subsection 8, paragraph a, 22 subparagraph (1), Code 2026, is amended to read as follows: 23 (1) Elective officials in positions for which the 24 compensation is on a fee basis, elective officials of school 25 districts, elective officials of townships, and elective 26 officials of other political subdivisions who are in part-time 27 positions. An elective official covered under this section 28 may terminate membership under this chapter by informing the 29 system in writing of the expiration of the member’s term of 30 office or by informing the system of the member’s intent to 31 terminate membership for employment as an elective official and 32 establishing that the member has a bona fide termination of 33 employment from all employment covered under this chapter other 34 than as an elective official and that the member has filed a 35 -5- LSB 5918SV (2) 91 js/jh 5/ 22

S.F. 2431 completed application for benefits form with the system. A 1 county attorney is an employee for purposes of this chapter 2 whether that county attorney is employed on a full-time or 3 part-time basis. 4 Sec. 19. Section 97C.2, subsection 1, Code 2026, is amended 5 to read as follows: 6 1. The term “employee” includes elective and appointive 7 officials of the state or any political subdivision thereof, 8 except elective officials in positions, the compensation 9 for which is on a fee basis, elective officials of school 10 districts, elective officials of townships, and elective 11 officials of other political subdivisions who are in part-time 12 positions. However, a member of a county board of supervisors 13 or a county attorney shall not be deemed to be an elective 14 official in a part-time position, but every member of a county 15 board of supervisors and every county attorney shall be deemed 16 to be an employee under this chapter and is eligible to receive 17 the benefits provided by this chapter to which the member may 18 be entitled as an employee. 19 Sec. 20. Section 101.8, Code 2026, is amended to read as 20 follows: 21 101.8 Assistance by local officials. 22 The chief fire prevention officer of every city or village 23 having an established fire prevention department, the chief of 24 the fire department of every other city or village in which 25 a fire department is established, the mayor of every city in 26 which no fire department exists, the township clerk secretary 27 of every township outside the limits of any city or village , 28 and all other local officials upon whom fire prevention duties 29 are imposed by law shall assist the director in the enforcement 30 of the rules. 31 Sec. 21. Section 165.35, Code 2026, is amended to read as 32 follows: 33 165.35 Township County animal board of health. 34 The township trustees in such fence viewers appointed 35 -6- LSB 5918SV (2) 91 js/jh 6/ 22

S.F. 2431 pursuant to section 359A.2A in each county are hereby 1 constituted the animal board of health in their respective 2 townships counties and they shall by April 1 of each year , and 3 at such other times as they shall deem advisable, make a survey 4 and report to the department all breeding cattle brought from 5 outside of the county into each township in their respective 6 townships from outside of the county counties . 7 Sec. 22. Section 169C.6, subsection 3, Code 2026, is amended 8 to read as follows: 9 3. If the fence is not erected or maintained as required 10 in section 359A.6 , and upon the written request of the board 11 of township trustees, the board of supervisors of the county 12 where the fence is to be erected or maintained shall act in the 13 same manner as the board of township trustees fence viewers 14 under that section, including by erecting or maintaining the 15 fence, ordering payment from a defaulted party, and certifying 16 an amount due to the county treasurer in the same manner as in 17 section 359A.6 . The amount due shall include the total costs 18 required to erect or maintain the fence and a penalty equal to 19 five percent of the total costs. The amount shall be placed 20 upon the county system and collected in the same manner as 21 ordinary taxes. Upon certification to the county treasurer, 22 the amount assessed shall be a lien on the parcel until paid. 23 Sec. 23. Section 327G.4, subsection 1, paragraph e, Code 24 2026, is amended to read as follows: 25 e. Any other type which that the fence viewers of any 26 township the county through which it the fence passes may 27 determine as efficient as any of the above types. 28 Sec. 24. Section 331.248, subsection 4, paragraph a, 29 subparagraph (5), Code 2026, is amended to read as follows: 30 (5) Provide for a method for the governing body or another 31 office to exercise the powers and duties of the township 32 trustees, in lieu of their election or appointment. 33 Sec. 25. Section 331.322, subsection 14, Code 2026, is 34 amended to read as follows: 35 -7- LSB 5918SV (2) 91 js/jh 7/ 22

S.F. 2431 14. Establish and pay compensation of township trustees 1 and township clerk , as provided in sections section 359.46 and 2 359.47 . 3 Sec. 26. Section 331.324, subsection 1, paragraph o, Code 4 2026, is amended to read as follows: 5 o. Fix the compensation for services of county officers and 6 township officers trustees and employees if not otherwise fixed 7 by state law. 8 Sec. 27. Section 331.502, subsection 5, Code 2026, is 9 amended to read as follows: 10 5. Have custody of the official bonds of county and township 11 officers as provided in section 64.23 . 12 Sec. 28. Section 331.505, subsection 6, Code 2026, is 13 amended to read as follows: 14 6. Record the orders of suspension and temporary 15 appointment of county officers and township officers trustees 16 as provided in section 66.19 . 17 Sec. 29. Section 331.512, subsection 1, paragraph i, Code 18 2026, is amended to read as follows: 19 i. The levy of taxes certified by the board of trustees of a 20 township as provided in chapters chapter 359 and 360 . 21 Sec. 30. Section 331.756, subsection 7, Code 2026, is 22 amended to read as follows: 23 7. Give advice or a written opinion, without compensation, 24 to the board and other county officers and to township officers 25 trustees , when requested by an officer or trustee , upon any 26 matters in which the state, county, or township is interested, 27 or relating to the duty of the officer or trustee in any 28 matters in which the state, county, or township may have an 29 interest, but the county attorney shall not appear before 30 the board at a hearing in which the state or county is not 31 interested. 32 Sec. 31. Section 331.901, subsection 5, Code 2026, is 33 amended to read as follows: 34 5. A county or township officer or township trustee, 35 -8- LSB 5918SV (2) 91 js/jh 8/ 22

S.F. 2431 or a county or township employee , shall not appropriate, 1 give, or loan public funds to or in favor of an institution, 2 school, association, or object that is under ecclesiastical or 3 sectarian management or control unless the public funds are to 4 be utilized for a project or program that benefits the public 5 and does not require any religious or sectarian services, 6 educational programs, or participation requirements. 7 Sec. 32. Section 359.11, Code 2026, is amended by striking 8 the section and inserting in lieu thereof the following: 9 359.11 Trustees to be appointed. 10 1. On January 1, 2027, the board of supervisors shall 11 appoint three registered voters of each township to serve on 12 the board of trustees in each township. The initial terms of 13 the board of trustees shall be staggered. One appointee under 14 this subsection shall serve a term of one year, one appointee 15 under this subsection shall serve a term of two years, and one 16 appointee under this subsection shall serve a term of three 17 years. This subsection is repealed January 1, 2031. 18 2. A board of trustees in each township shall consist of 19 three registered voters of the township appointed by the board 20 of supervisors to serve three-year terms staggered so that one 21 term expires on January 1 of each year. Upon the expiration of 22 the term of an appointee to the board of trustees, the board of 23 supervisors shall appoint a registered voter of the township to 24 serve a term of three years beginning January 1. The board of 25 supervisors may remove an appointee at any time for neglect of 26 duty or maladministration. A vacancy on the board of trustees 27 shall be filled for the unexpired portion of the regular term 28 in the same manner as regular appointments are made. 29 Sec. 33. Section 359.17, subsection 1, Code 2026, is amended 30 to read as follows: 31 1. The board of township trustees in each township shall 32 consist of three registered voters of the township to be 33 appointed as provided in section 359.11 . However, in townships 34 with a taxable valuation for property tax purposes of two 35 -9- LSB 5918SV (2) 91 js/jh 9/ 22

S.F. 2431 hundred fifty million dollars or more, the board of township 1 trustees shall consist of five registered voters of the 2 township. The trustees shall act as fence viewers as provided 3 in chapter 359A and shall perform other duties assigned to them 4 by law. The board of trustees shall meet not less than two 5 times a year. At least one of the meetings shall be scheduled 6 to meet the requirements of section 359.49 . 7 Sec. 34. Section 359.20, Code 2026, is amended to read as 8 follows: 9 359.20 Clerk Secretary to keep record. 10 1. At the first meeting of the calendar year, the trustees 11 shall select one trustee to serve as a secretary for the 12 calendar year. The township clerk secretary shall keep a 13 record of all the proceedings and orders of the trustees, and 14 of all acts done by the township clerk secretary , including 15 the filing of certificates of official oaths having been taken 16 before other officers, and perform such other acts as may be 17 required by law. 18 2. Township records and documents, or accurate 19 reproductions, shall be kept by the township clerk board of 20 trustees for at least five years except that: 21 a. Resolutions, board proceedings, records and documents, 22 or accurate reproductions, relating to the issuance of public 23 bonds or obligations shall be kept for at least eleven years 24 following the final maturity of the bonds or obligations. 25 Thereafter, such records, documents, and reproductions may be 26 destroyed, preserving confidentiality as necessary. 27 b. Resolutions, board proceedings, records, and documents, 28 or accurate reproductions, relating to real property 29 transactions shall be maintained permanently. 30 Sec. 35. Section 359.21, Code 2026, is amended to read as 31 follows: 32 359.21 Receipt and custody of funds. 33 1. Each township clerk secretary shall receive, collect, 34 and disburse, under the orders of the township trustees, all 35 -10- LSB 5918SV (2) 91 js/jh 10/ 22

S.F. 2431 funds belonging to the township, including the cemetery fund. 1 A claim shall not be paid until it has been audited by the 2 trustees. 3 2. Before the fifteenth day of each month, the county 4 treasurer shall notify the chairperson of the board of trustees 5 of the amount collected for each fund to the first day of that 6 month and shall pay that amount to the clerk secretary as 7 provided in section 331.552, subsection 29 . 8 Sec. 36. Section 359.23, subsection 1, Code 2026, is amended 9 to read as follows: 10 1. Each township clerk secretary shall prepare, on or before 11 September 30 of each year, a statement in writing , showing all 12 receipts of money and disbursements in the clerk’s office by 13 the secretary for each separate tax levy authorized by law for 14 the preceding fiscal year, showing the current public debt of 15 the township, and showing the balance as of June 30 of all 16 separate reserve accounts held by the township, which shall 17 be certified as correct by the trustees of the township. The 18 statement shall be in a form prescribed by the county finance 19 committee in consultation with the department of management. 20 Each township clerk secretary shall send a copy of this written 21 statement to the county auditor no later than seven days after 22 the statement is certified by the trustees. The county auditor 23 shall post the statement or a summary of the statement in a 24 prominent place in the building where the auditor’s office is 25 located. The county treasurer shall withhold disbursement of 26 township taxes until the statement is filed with the county 27 auditor. The county auditor shall notify the county treasurer 28 if taxes are to be withheld. 29 Sec. 37. Section 359.24, Code 2026, is amended to read as 30 follows: 31 359.24 Clerk and Board of trustees abolished. 32 Where a city constitutes one or more civil townships the 33 boundary lines of which coincide throughout with the boundary 34 lines of the city, the offices of township clerk and trustee 35 -11- LSB 5918SV (2) 91 js/jh 11/ 22

S.F. 2431 are board of trustees is abolished. 1 Sec. 38. Section 359.25, Code 2026, is amended to read as 2 follows: 3 359.25 Clerk and council to act. 4 The duties required by law of the township clerk secretary in 5 cities described in section 359.24 shall be performed by the 6 city clerk, and those required of the board of trustees shall 7 be performed by the city council. 8 Sec. 39. Section 359.26, Code 2026, is amended to read as 9 follows: 10 359.26 Transfer of funds. 11 The moneys and assets belonging to each civil township 12 described in section 359.24 shall become the moneys and assets 13 of the city in which the civil township is situated. The 14 township clerks secretary shall turn such moneys and assets 15 over to the city treasurer or clerk, to be disbursed by the 16 city in the same manner and for the same purposes as required 17 by law for the disposition of township funds. The city 18 shall assume all liabilities of a civil township to which the 19 provisions of this section apply. 20 Sec. 40. Section 359.27, Code 2026, is amended to read as 21 follows: 22 359.27 Payment of funds. 23 County treasurers are hereby authorized to pay over to the 24 treasurers or clerks of cities which come under the provisions 25 of sections 359.24 , 359.25 , and 359.26 all funds which that 26 would otherwise be paid over to the township clerks secretaries 27 of such townships. 28 Sec. 41. Section 359.40, Code 2026, is amended to read as 29 follows: 30 359.40 Cemeteries —— plats —— records. 31 Where there is located in any township one or more 32 cemeteries, the owner of the same, or any party owning an 33 interest therein, may cause the same to be surveyed, platted, 34 and laid out into subdivisions and lots, numbering the same by 35 -12- LSB 5918SV (2) 91 js/jh 12/ 22

S.F. 2431 progressive numbers, giving the length and breadth, also the 1 location with reference to known or permanent monuments to be 2 made. The plat shall accurately describe all the subdivisions 3 of the tract of land used, or designed to be used as a cemetery, 4 and shall be recorded in the office of the county recorder, and 5 filed with and recorded by the township clerk secretary , and 6 preserved by the township clerk among the records of the office 7 board of township trustees . 8 Sec. 42. Section 359.43, subsection 5, Code 2026, is amended 9 to read as follows: 10 5. Township taxes collected and disbursed by the county 11 shall be apportioned by the clerk secretary and paid into the 12 separate accounts of the tax districts no later than May 31 and 13 November 30 of each year. 14 Sec. 43. Section 359.49, Code 2026, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 1A. Prior to adoption and certification 17 of the budget proposed pursuant to this section, the board 18 of trustees shall provide the proposed budget to the board 19 of supervisors. The board of supervisors shall have the 20 option to approve or reject the proposed budget. The board of 21 supervisors shall approve or reject the proposed budget with 22 recommended changes in a timely manner so as to not delay the 23 duties of the board of trustees to adopt a budget and certify 24 taxes by the deadlines provided in this section. 25 Sec. 44. Section 359.49, subsections 3, 5, and 7, Code 2026, 26 are amended to read as follows: 27 3. Not less than ten days before the date set for the 28 regular meeting of the board at which objections and arguments 29 on the budget will be heard, the clerk secretary shall make 30 available a sufficient number of copies of the detailed budget 31 to meet the requests of taxpayers and organizations. 32 5. The board of trustees shall set a time and place for 33 a regular meeting before final certification of the budget, 34 which meeting shall provide time for comments and objections 35 -13- LSB 5918SV (2) 91 js/jh 13/ 22

S.F. 2431 to be heard on the proposed budget. The meeting shall be held 1 no less than ten days and no more than twenty days after the 2 proposed budget is posted by the county auditor. The county 3 auditor shall certify to the clerk township secretary the date 4 of posting. 5 7. After the meeting on the proposed budget, the board 6 of trustees shall adopt by resolution a budget for at least 7 the next fiscal year, and the clerk secretary shall certify 8 the necessary tax levy for the next fiscal year to the county 9 auditor and the county board of supervisors by April 30. The 10 tax levy certified may be less than but shall not be more than 11 the amount estimated in the proposed budget submitted at the 12 meeting. Two copies each of the detailed budget as adopted and 13 of the certified tax levy must be transmitted to the county 14 auditor by April 30. 15 Sec. 45. Section 359.50, subsection 1, Code 2026, is amended 16 to read as follows: 17 1. A township budget as finally adopted for the following 18 fiscal year becomes effective July 1. A township budget for 19 the current fiscal year may be amended , with the approval of 20 the board of supervisors, for any of the following purposes: 21 a. To permit the expenditure of unexpended, unencumbered 22 cash balances on hand at the end of the preceding fiscal year 23 which that had not been anticipated in the budget. 24 b. To permit the expenditure of amounts anticipated to be 25 available from sources other than property taxation, and which 26 that had not been anticipated in the budget. 27 Sec. 46. Section 359A.2, Code 2026, is amended to read as 28 follows: 29 359A.2 Trimming and cutting back. 30 If said fence be hedge, the owner thereof shall trim or 31 cut it back twice during each calendar year, the first time 32 during the month of June and the last time during the month of 33 September, to within five feet from the ground, unless such 34 owners otherwise agree in writing to be filed with and recorded 35 -14- LSB 5918SV (2) 91 js/jh 14/ 22

S.F. 2431 by the township clerk county recorder . 1 Sec. 47. Section 359A.2A, subsections 1 and 4, Code 2026, 2 are amended to read as follows: 3 1. The trustees of the township where a controversy arises 4 under this chapter shall serve as fence viewers The county 5 board of supervisors shall appoint three township trustees 6 from the county to serve three-year terms as fence viewers. A 7 fence viewer’s term shall terminate if the person’s term as 8 a township trustee ends and the person is not reappointed to 9 continue serving as a township trustee. No two appointees 10 shall be a resident of the same township . The fence viewers 11 shall have authority to hear and decide all questions related 12 to matters that are part of the controversy as provided in this 13 chapter . 14 4. Upon the disqualification of the a fence viewer, 15 the remaining trustees county board of supervisors shall 16 appoint a qualified substitute fence viewer to decide each 17 question related to a matter in controversy. If a trustee 18 fence viewer is not remaining, the township clerk county 19 board of supervisors shall appoint three qualified substitute 20 fence viewers to decide each question related to a matter in 21 controversy. However, this subsection does not apply if the 22 township clerk board of supervisors selects a fence viewer as 23 provided in section 359A.14 . 24 Sec. 48. Section 359A.2A, subsection 2, paragraph b, Code 25 2026, is amended to read as follows: 26 b. A fence viewer who has a conflict of interest in 27 deciding a question related to a matter that is part of the 28 controversy is disqualified from participating in the matter. 29 The disqualification shall be made by the election of the fence 30 viewer or unanimous vote of the fence viewers who do not have a 31 conflict of interest in the matter. However, if three or more 32 fence viewers do not have a conflict of interest in the matter, 33 the disqualification shall be made by a majority vote of those 34 fence viewers. 35 -15- LSB 5918SV (2) 91 js/jh 15/ 22

S.F. 2431 Sec. 49. Section 359A.6, Code 2026, is amended to read as 1 follows: 2 359A.6 Default —— costs and fees collected. 3 If the erecting, rebuilding, or repairing of a fence is not 4 completed within thirty days from and after the time fixed in 5 the order issued under section 359A.4 , the board of township 6 trustees acting as fence viewers county board of supervisors 7 shall cause the fence to be erected, rebuilt, and repaired, 8 and the value thereof may be fixed by the fence viewers. The 9 board of supervisors shall determine fees of the fence viewers. 10 Unless the sum so fixed, together with all fees of the fence 11 viewers caused by the default, is paid to the county treasurer, 12 within ten days after the full amount due is ascertained, 13 or when ordered to pay for an existing fence, and the value 14 thereof is fixed by the fence viewers, and the sum, together 15 with the fees of the fence viewers, remains unpaid by the party 16 in default for ten days, the fence viewers shall certify to the 17 county treasurer the full amount due from the party or parties 18 in default, including all fees and costs assessed by the fence 19 viewers, together with a description of the real estate owned 20 by the party or parties in default along or upon which the said 21 fence exists. The county treasurer shall enter the full amount 22 due upon the county system, and the amount shall be collected 23 in the same manner as ordinary taxes. Upon certification to 24 the county treasurer, the amount assessed shall be a lien on 25 the parcel until paid. 26 Sec. 50. Section 359A.8, Code 2026, is amended to read as 27 follows: 28 359A.8 Orders. 29 All orders and decisions made by the fence viewers shall be 30 in writing, signed by at least two of them, and filed with the 31 township clerk county recorder . The county recorder shall not 32 collect fees under this section. 33 Sec. 51. Section 359A.10, Code 2026, is amended to read as 34 follows: 35 -16- LSB 5918SV (2) 91 js/jh 16/ 22

S.F. 2431 359A.10 Entry and record of orders. 1 Such orders, decisions, notices, and returns shall be 2 entered of record at length by the relevant township clerk 3 secretary , and a copy thereof certified by the relevant 4 township clerk secretary to the county recorder, who shall 5 record the same in the recorder’s office in the manner 6 specified in sections 558.49 and 558.52 , and index such record 7 in the name of each adjoining owner as grantor to the other. 8 The county recorder shall collect fees specified in section 9 331.604 . 10 Sec. 52. Section 359A.14, Code 2026, is amended to read as 11 follows: 12 359A.14 Lands in different townships counties . 13 When the adjoining lands are situated in different townships 14 in the same or different counties, the clerk of the township 15 board of supervisors of the county of the owner making the 16 application shall select two trustees of the clerk’s township 17 as three fence viewers from its county , and the clerk of the 18 other township one board of supervisors of the other county 19 shall select two fence viewers from that clerk’s township 20 county , who shall possess, in such case, all the powers given 21 to fence viewers in this chapter , but all orders, notices, and 22 valuations and taxation of costs made by them must be recorded 23 in both townships and in the office of the recorder of deeds of 24 each county. 25 Sec. 53. Section 359A.23, Code 2026, is amended to read as 26 follows: 27 359A.23 Appeal. 28 Any person affected by an order or decision of the fence 29 viewers may appeal to the district court by filing with the 30 clerk of said court a notice of appeal within twenty days after 31 the rendition of the order or decision appealed from and filing 32 an appeal bond in an amount approved by the township clerk 33 board of supervisors . The relevant township clerk secretary , 34 after recording the original papers, shall thereupon file them 35 -17- LSB 5918SV (2) 91 js/jh 17/ 22

S.F. 2431 in the office of the clerk of the district court, certifying 1 them to be such, and the clerk shall docket them, entitling the 2 applicant or petitioner as plaintiff, and it shall stand for 3 trial as other cases. 4 Sec. 54. Section 359A.25, Code 2026, is amended to read as 5 follows: 6 359A.25 Record kept —— fees of clerk secretary . 7 The township clerk secretary shall enter all matters herein 8 required to be made of record in the clerk’s township’s record 9 book, and shall receive ten cents for each one hundred words in 10 entering of record and making certified copies of the matters 11 herein provided for, and twenty-five cents additional for the 12 clerk’s secretary’s certificate thereto when required, and 13 shall also receive the costs of recording in the office of the 14 recorder of deeds of any instrument required to be so recorded. 15 Sec. 55. REPEAL. Sections 39.22, 64.12, 359.10, 359.12, 16 359.13, and 359.47, Code 2026, are repealed. 17 Sec. 56. REPEAL. Chapter 360, Code 2026, is repealed. 18 Sec. 57. TRANSITION —— ELECTED TOWNSHIP OFFICIALS. The 19 term of all elected township officials in all townships in this 20 state shall terminate on January 1, 2027. A person serving as 21 a township trustee or township clerk pursuant to chapter 359, 22 Code 2026, may continue serving in that role until January 1, 23 2027. 24 Sec. 58. EFFECTIVE DATE. This Act, being deemed of 25 immediate importance, takes effect upon enactment. 26 Sec. 59. APPLICABILITY. The following apply July 1, 2026, 27 to the adoption, certification, and amendment of township 28 budgets for fiscal years beginning on and after July 1, 2027: 29 1. The section of this Act enacting section 359.49, 30 subsection 1A. 31 2. The section of this Act amending section 359.49, 32 subsections 3, 5, and 7. 33 3. The section of this Act amending section 359.50, 34 subsection 1. 35 -18- LSB 5918SV (2) 91 js/jh 18/ 22