CHAPTER 331COUNTY HOME RULE IMPLEMENTATIONReferred to in 28E.41, 28E.42, 28J.9, 73A.21, 169C.1, 192.141, 200.22, 206.34, 225C.4, 225C.6, 252.24, 347.16, 354.1, 455D.21, 717.1, 717B.1
SUBCHAPTER I
DEFINITIONS
331.101Definitions.
331.102through 331.200 Reserved.
SUBCHAPTER II
ALTERNATIVE FORMS OF COUNTY GOVERNMENT
PART 1
BOARD OF SUPERVISORS
331.201Board membership — qualifications — term.
331.202Reserved.
331.203Membership increased — vote.
331.204Membership reduced — vote — new members.
331.205Petition and vote in certain counties — exception. Repealed by 2005 Acts, ch 125, §1.
331.206Supervisor districts.
331.207Special election — supervisor districts.
331.208Plan “one” terms of office.
331.209Plan “two” terms of office.
331.210Plan “three”.
331.210ATemporary county redistricting commission.
331.211Organization of the board.
331.212Quorum — majority vote required.
331.213Meetings of the board.
331.214Vacancy of supervisor’s office.
331.215Compensation and expenses.
331.216Membership on appointive boards, committees, and commissions.
331.217through 331.230 Reserved.
PART 2
ALTERNATIVE FORMS
331.231Alternative forms of county government.
331.232Plan for an alternative form of government.
331.233Appointment of commission members.
331.233AAppointment of commission members — city-county consolidation or community commonwealth.
331.234Organization and expenses.
331.235Commission procedures and reports.
331.236Ballot requirements.
331.237Referendum — effective date.
331.238Limitations to alternative forms of county government.
BOARD-ELECTED EXECUTIVE FORM
331.239Board-elected executive form.
331.240Duties of executive.
BOARD-MANAGER GOVERNMENT
331.241Board-manager form.
331.242Duties of manager.
331.243Employees of board-manager government.
AMENDMENT TO COUNTY GOVERNMENT
331.244Amendment to county government.
331.245Limitations on amendments to county government.
CHARTER FORM
331.246Charter form of government.
CITY-COUNTY CONSOLIDATION
331.247City-county consolidated form.
331.248Charter of consolidation.
331.249Effect of consolidation.
331.250General powers of consolidated local governments.
331.251Rules, ordinances, and resolutions of consolidated government.
331.252Form of ballot city-county consolidation.
MULTICOUNTY CONSOLIDATION
331.253Requirements for multicounty government consolidation.
331.254Charter of consolidation.
331.255Form of ballot multicounty consolidation.
331.256Joining existing multicounty consolidated government.
331.257Recognition of change in boundaries by general assembly.
331.258and 331.259 Reserved.
COMMUNITY COMMONWEALTH
331.260Community commonwealth.
331.261Charter — community commonwealth.
331.262Adoption of charter — effect.
331.263Service delivery.
331.264through 331.300 Reserved.
SUBCHAPTER III
POWERS AND DUTIES OF A COUNTY
PART 1
GENERAL POWERS AND DUTIES
331.301General powers and limitations.
331.302County legislation.
331.303General duties of the board.
331.304Procedural limitations on general county powers.
331.304ALimitations on county legislation.
331.305Publication of notices.
331.306Petitions of eligible electors.
331.307County infractions.
331.308Neglected animals.
331.309Elections on public measures.
331.310through 331.320 Reserved.
PART 2
DUTIES AND POWERS OF THE BOARD RELATING TO COUNTY AND TOWNSHIP OFFICERS AND EMPLOYEES
331.321Appointments — removal.
331.322Duties relating to county and township officers.
331.323Powers relating to county officers — combining duties.
331.324Duties and powers relating to county and township officers and employees.
331.325Control and maintenance of pioneer cemeteries — cemetery commission.
331.326through 331.340 Reserved.
PART 3
DUTIES AND POWERS OF THE BOARD RELATING TO COUNTY CONTRACTS
331.341Contracts.
331.342Conflicts of interest in public contracts.
331.343through 331.360 Reserved.
PART 4
DUTIES AND POWERS OF THE BOARD RELATING TO COUNTY PROPERTY
331.361County property.
331.362Roads and traffic.
331.363through 331.380 Reserved.
PART 5
DUTIES AND POWERS OF THE BOARD RELATING TO COUNTY SERVICES
331.381Duties relating to services.
331.382Powers and limitations relating to services.
331.383Duties and powers relating to elections.
331.384Abatement of public health and safety hazards — special assessments.
331.385Powers and duties relating to emergency services.
331.386and 331.387 Reserved.
PART 6
MENTAL HEALTH AND DISABILITY SERVICES REGIONAL SERVICE SYSTEMS
331.388Definitions.
331.389Mental health and disability services regions criteria.
331.390Regional governance structure.
331.391Regional finances.
331.392Regional governance agreements.
331.393Regional service system management plan.
331.394County of residence services to residents service authorization appeals disputes between counties or regions.
331.395Financial eligibility requirements.
331.396Diagnosis functional assessment.
331.397Regional core services.
331.398Regional service system financing.
331.399Governmental body.
331.400Reserved.
SUBCHAPTER IV
POWERS AND DUTIES OF THE BOARD RELATING TO COUNTY FINANCES
PART 1
GENERAL FINANCIAL POWERS AND DUTIES
331.401Duties relating to finances.
331.402Powers relating to finances — limitations.
331.403Annual reports financial report urban renewal report.
331.404to 331.420 Reserved.
PART 2
COUNTY LEVIES, FUNDS, BUDGETS, AND EXPENDITURES
331.421Definitions.
331.422County property tax levies.
331.423Basic levies maximums.
331.424Supplemental levies.
331.424ACounty mental health and disabilities services fund.
331.424BCemetery levy.
331.424CEmergency services fund.
331.425Additions to levies — special levy election.
331.426Additions to basic levies.
331.427General fund.
331.428Rural services fund.
331.429Secondary road fund.
331.430Debt service fund.
331.431Additional funds.
331.432Interfund transfers.
331.433Estimates submitted by departments.
331.434County budget — notice and hearing — appropriations.
331.435Budget amendment.
331.436Protest.
331.437Expenditures exceeding appropriations.
331.438County mental health, intellectual disability, and developmental disabilities services expenditures — joint state-county planning, implementing, and funding. Repealed by its own terms; 2011 Acts, ch 123, §23.
331.439Eligibility for state payment. Repealed by its own terms; 2011 Acts, ch 123, §24.
331.440Mental health, intellectual disability, and developmental disabilities services — central point of coordination process — state case services. Repealed by its own terms; 2011 Acts, ch 123, §25.
331.440AAdult mental health, mental retardation, and developmental disabilities services funding decategorization pilot project. Repealed by 2007 Acts, ch 218, §86.
PART 3
GENERAL OBLIGATION BONDS
331.441Definitions.
331.442General county purpose bonds.
331.443Essential county purpose bonds.
331.443ARestrictions on certain projects.
331.444Sale of bonds.
331.445Categories for general obligation bonds.
331.446Form and execution — negotiability.
331.447Taxes to pay bonds.
331.448Statute of limitation — powers — conflicts.
331.449Prior projects preserved.
331.450through 331.460 Reserved.
PART 4
REVENUE BONDS
331.461Definitions.
331.462County enterprises — combined county enterprises.
331.463Procedure for financing.
331.464Revenue bonds.
331.465Rates for proprietary functions.
331.466Records — accounts — funds.
331.467Pledge — payment — remedy.
331.468Funds — payments.
331.469Statute of limitation — powers — conflicts.
331.470Prior projects preserved.
331.471County enterprise commissions.
331.472through 331.475 Reserved.
PART 5
CURRENT AND NONCURRENT DEBT
331.476Expenditures confined to receipts.
331.477Current debt authorized.
331.478Noncurrent debt authorized.
331.479Other noncurrent debt issuance.
331.480through 331.484 Reserved.
PART 6
SPECIAL ASSESSMENT DISTRICTS
331.485Definitions.
331.486Assessment of costs of public improvements.
331.487Special assessment bonds for public improvements.
331.488Joint agreements for public improvements.
331.489Rates and charges relating to public improvements.
331.490Cities subject to debt service tax levy — rates.
331.491Authority.
331.492through 331.500 Reserved.
SUBCHAPTER V
COUNTY OFFICERS
PART 1
COUNTY AUDITOR
331.501Office of county auditor.
331.502General duties.
331.503General powers.
331.504Duties as clerk to the board.
331.505Duties relating to elections.
331.506Issuance of warrants.
331.507Collection of money and fees.
331.508Books and records.
331.509Reserved.
331.510Reports by the auditor.
331.511Duties relating to platting.
331.512Duties relating to taxation.
331.513through 331.550 Reserved.
PART 2
COUNTY TREASURER
331.551Office of county treasurer.
331.552General duties.
331.553General powers.
331.554Duties relating to warrants.
331.555Fund management.
331.556Reserved.
331.557Duties relating to vehicle registrations and certificates of title.
331.557ADuties relating to issuance of driver’s licenses.
331.558Reports by the treasurer.
331.559Duties relating to taxation.
331.560through 331.600 Reserved.
PART 3
COUNTY RECORDER
331.601Office of county recorder.
331.601ADefinitions.
331.602General duties.
331.603General powers.
331.604Recording and filing fees.
331.605Other fees.
331.605ADocument management fee. Repealed by 2009 Acts, ch 27, §39.
331.605BFees collected — audit.
331.605CElectronic transaction fee — audit. Repealed by 2009 Acts, ch 27, §39.
331.606General filing requirements.
331.606ADocument content — personally identifiable information.
331.606BDocument or document formatting standards.
331.607Books and records.
331.608Military personnel records.
331.609Federal liens.
331.610Abolition of office of recorder identification of office place of filing.
331.611Vital statistics.
331.612through 331.650 Reserved.
PART 4
COUNTY SHERIFF
331.651Office of county sheriff.
331.652General powers of the sheriff.
331.653General duties of the sheriff.
331.654Faithful discharge of duties — penalty for disobedience.
331.655Fees — mileage — expenses.
331.656Management of condemnation funds.
331.657Standard uniforms.
331.658Care of prisoners.
331.659Prohibited actions.
331.660Appropriation — Indian settlement officer. Repealed by 2009 Acts, ch 179, §14.
331.661Multicounty office.
331.662to 331.700 Reserved.
PART 5
RESERVED
331.701to 331.750 Reserved.
PART 6
COUNTY ATTORNEY
331.751Office of county attorney.
331.752Full-time or part-time attorney.
331.753Multicounty office.
331.754Absence or disqualification of county attorney and assistants.
331.755Prohibited actions.
331.756Duties of the county attorney.
331.757Temporary and full-time assistants.
331.758General powers.
331.759Appointment of private legal counsel.
331.760to 331.774 Reserved.
PART 7
RESERVED
331.775to 331.800 Reserved.
PART 8
COUNTY MEDICAL EXAMINER
331.801County medical examiner — appointment, qualifications, and assistance.
331.802Deaths — reported and investigated.
331.803Examination certificate — fee.
331.804Disposition of body and other property.
331.805Prohibited actions — cremation permit — penalties.
331.806through 331.900 Reserved.
PART 9
MISCELLANEOUS PROVISIONS
331.901General duties of county officers.
331.902Collection and disposition of fees.
331.903Appointment of deputies, assistants, and clerks.
331.904Salaries of deputies, assistants, and clerks.
331.905County compensation board.
331.906Reserved.
331.907Compensation schedule — preparation and adoption.
331.908Motor vehicles required to operate on ethanol blended gasoline.
331.909Multidisciplinary community services teams.
331.910Interstate contracts for mental health and substance-related disorder treatment.
SUBCHAPTER IDEFINITIONS331.101Definitions.As used in this chapter, unless the context otherwise requires:1.  “Amendment” means a revision or repeal of an existing ordinance or code of ordinances.2.  “Auditor” means the county auditor or a deputy auditor or employee designated by the county auditor.3.  “Board” means the board of supervisors of a county.4.  “Book”, “record”, and “register” include any mode of permanent recording including but not limited to, card files, microfilm or microfiche, electronic records and the like.5.  “Charter” means a formal document establishing the functions, powers, organization, structure, privileges, rights, and duties of county government not inconsistent with state law.6.  “Clerk” means the clerk of the district court or the clerk’s designee.7.  “Commission” means a body of eligible electors authorized to study, review, analyze, and recommend an alternative form of county government.8.  “County attorney” means the county attorney or a deputy county attorney or assistant county attorney designated by the county attorney.9.  “Measure” means an ordinance, amendment, resolution, or motion.10.  “Ordinance” means a county law of a general and permanent nature.11.  “Recorded vote” means a record, roll call vote.12.  “Recorder” means the county recorder or a deputy recorder or employee designated by the county recorder.13.  “Resolution” or “motion” means a statement of policy or an order for action to be taken.14.  “Sheriff” means the county sheriff or a deputy sheriff designated by the sheriff.15.  “State law” includes the Constitution of the State of Iowa and state statutes.16.  “Supervisor” means a member of the board of supervisors.17.  “Treasurer” means the county treasurer or a deputy treasurer or employee designated by the county treasurer.[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §343.13; S81, §331.101; 1981 Acts, ch 117, §100]1988 Acts, ch 1229, §2; 1990 Acts, ch 1233, §23Referred to in 137.104, 228.1, 911.4331.102 through 331.200 SUBCHAPTER IIALTERNATIVE FORMS OF COUNTY GOVERNMENTPART 1BOARD OF SUPERVISORSReferred to in 331.231, 331.233, 331.238331.201Board membership — qualifications — term.1.  The board shall consist of three members unless the membership is increased to five as provided in section 331.203.2.  A supervisor must be a registered voter of the county or supervisor district of the county which the supervisor represents.3.  The office of supervisor is an elective office except that if a vacancy occurs on the board, a successor may be appointed to the unexpired term as provided in section 69.14A.4.  The term of office of a supervisor is four years unless a change in the supervisor district representation plan or in the number of supervisors on the board requires the election of one or two supervisors for an initial term of two years.[R60, §303; C73, §294, 299; C97, §410; SS15, §410; C24, 27, 31, 35, 39, §5106; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.1; S81, §331.201; 1981 Acts, ch 117, §200]1994 Acts, ch 1169, §64; 2009 Acts, ch 57, §83Referred to in 331.238, 331.248, 331.261331.202  Reserved.331.203Membership increased — vote.1.  The board may by resolution, or shall upon petition of the number of eligible electors of the county as specified in section 331.306, submit to the registered voters of the county at a general election a proposition to increase the number of supervisors to five.2.  If a majority of the votes cast on the proposition is in favor of the increase to five members, the board shall be increased to five members effective on the first day in January which is not a Sunday or holiday following the next general election. The five-member board shall be elected according to the supervisor representation plan in effect in the county.a.  If plan “one” as defined in section 331.206 is in effect, two additional supervisors shall be elected at the next general election, one for a two-year term and one for a four-year term.b.  If plan “two” or plan “three” as defined in section 331.206 is in effect, the temporary county redistricting commission shall divide the county into five equal-population districts by December 15 of the year preceding the year of the next general election and at that general election, five board members shall be elected, two for initial terms of two years and three for four-year terms. The districts shall be drawn in the manner provided under sections 331.209 and 331.210. The terms of the three incumbent supervisors shall expire on the date that the five-member board becomes effective.c.  The length of term for which a person is a candidate and the date when the term begins shall be indicated on the ballot.[R60, §303; C73, §294, 299; C97, §410; SS15, §410; C24, 27, 31, 35, 39, §5107; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.2; S81, §331.203; 1981 Acts, ch 117, §202; 1982 Acts, ch 1091, §2, 1982 Acts, ch 1104, §29]1988 Acts, ch 1119, §35; 1994 Acts, ch 1179, §19; 1995 Acts, ch 67, §53Referred to in 331.201, 331.209, 331.210A, 331.238, 331.248, 331.261331.204Membership reduced — vote — new members.1.  In a county having a five-member board, the board may by resolution, or shall upon petition of the number of eligible electors of the county as specified in section 331.306, submit to the registered voters of the county at a general election a proposition to reduce the number of supervisors to three.2.  If a majority of the votes cast on the proposition is in favor of the reduction to three members, the membership of the board shall remain at five until the first day in January which is not a Sunday or holiday following the next general election, at which time the terms of the five members shall expire.3.  At the next general election following the one at which the proposition to reduce the membership of the board to three is approved, the membership of the board shall be elected according to the supervisor representation plan in effect in the county. If the supervisor representation plan includes equal-population districts, the districts shall be designated by December 15 of the year preceding the year of the next general election by the temporary county redistricting commission. The districts shall be drawn in the manner provided under sections 331.209 and 331.210. One member of the board shall be elected to a two-year term and the remaining two members shall be elected to four-year terms. The length of the term for which a person is a candidate and the date when the term begins shall be indicated on the ballot.[C73, §299; C97, §410; SS15, §410; C24, 27, 31, 35, 39, §5108 – 5110; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.3, 331.6, 331.7; S81, §331.204; 1981 Acts, ch 117, §203; 1982 Acts, ch 1091, §3, 1982 Acts, ch 1104, §30]1988 Acts, ch 1119, §36; 1994 Acts, ch 1179, §20; 1995 Acts, ch 67, §53Referred to in 331.209, 331.210A, 331.238, 331.248, 331.261331.205Petition and vote in certain counties — exception.Repealed by 2005 Acts, ch 125, §1. 331.206Supervisor districts.1.  One of the following supervisor district representation plans shall be used for the election of supervisors:a.  Plan “one”. Election at large without district residence requirements for the members.b.  Plan “two”. Election at large but with equal-population district residence requirements for the members.c.  Plan “three”. Election from single-member equal-population districts, in which the electors of each district shall elect one member who must reside in that district.2.a.  The plan used under subsection 1 shall be selected by the board or by a special election as provided in section 331.207. A plan selected by the board shall remain in effect for at least six years and shall only be changed by a special election as provided in section 331.207. b.  A plan selected by the board shall become effective on the first day in January which is not a Sunday or holiday following the next general election, at which time the terms of the members expire and the terms of the members elected under the requirements of the new supervisor representation plan at the general election as specified in section 331.208, 331.209, or 331.210 shall commence.[C97, §416; S13, §416; C24, 27, 31, 35, 39, §5111; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.8; S81, §331.206; 1981 Acts, ch 117, §205]93 Acts, ch 143, §46, 2010 Acts, ch 1061, §125, 2018 Acts, ch 1151, §1, 6Referred to in 49.4, 331.203, 331.207, 331.208, 331.209, 331.210, 331.210A, 331.248, 331.261
Subsection 2, paragraph a amended
331.207Special election — supervisor districts.1.  The board, upon petition of the number of eligible electors of the county as specified in section 331.306, shall call a special election to be held for the purpose of selecting one of the supervisor representation plans specified in section 331.206 under which the board of supervisors shall be elected.2.  The petition shall be filed with the county commissioner by June 1 of an odd-numbered year, subject to subsection 6. The special election shall be held on the first Tuesday in August of the odd-numbered year. Notice of the special election shall be published once each week for three successive weeks in an official newspaper of the county, shall state the representation plans to be submitted to the electors, and shall state the date of the special election. The last in the series of publications shall occur not less than four nor more than twenty days before the election.3.  The supervisor representation plans submitted at the special election shall be stated in substantially the following manner: The individual members of the board of supervisors in county, Iowa, shall be elected: Plan “one”. At large and without district residence requirements for the members. Plan “two”. At large but with equal-population district residence requirements for the members. Plan “three”. From single-member equal-population districts in which the electors of each district shall elect one member who must reside in that district.4.  If the plan adopted by a plurality of the ballots cast in the special election is not the supervisor representation plan currently in effect in the county, the terms of the county supervisors serving at the time of the special election shall continue until the first day in January which is not a Sunday or holiday following the next general election, at which time the terms of the members shall expire and the terms of the members elected under the requirements of the new supervisor representation plan at the general election as specified in section 331.208, 331.209, or 331.210 shall commence.5.  If the plan adopted by a plurality of the ballots cast in the special election represents a change from plan “one” to plan “two” or “three”, or from plan “two” to plan “three”, as each plan is defined in section 331.206, the temporary county redistricting commission shall divide the county into districts as provided in sections 331.209 and 331.210. The plan shall be completed not later than November 1 following the special election and shall be submitted to the state commissioner of elections. The plan shall become effective the following January 1.6.  Notwithstanding any provision of this section to the contrary, a county with a population of sixty thousand or more based on the most recent federal decennial census that elects supervisors under plan “three” shall not change from plan “three” to plan “one” or plan “two” pursuant to a special election under this section unless a plan “one” or plan “two” representation plan is adopted by a two-thirds vote of the ballots cast in the special election.7.  A supervisor representation plan adopted at a special election shall remain in effect for at least six years.[C97, §417; C24, 27, 31, 35, 39, §5112; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.9; S81, §331.207; 1981 Acts, ch 117, §206; 1982 Acts, ch 1104, §31]88 Acts, ch 1119, §37, 2002 Acts, ch 1134, §93, 94, 115, 2010 Acts, ch 1033, §43, 2016 Acts, ch 1011, §55, 2018 Acts, ch 1151, §2, 6Referred to in 331.206, 331.208, 331.209, 331.210, 331.261
NEW subsection 6 and former subsection 6 renumbered as 7
331.208Plan “one” terms of office.If plan “one” is selected pursuant to section 331.206 or 331.207, the board shall be elected as provided in this section.1.  In the primary and general elections, the number of supervisors, or candidates for the offices, which constitutes the board in the county, shall be elected by the registered voters of the county at large without district residence requirements.2.  In counties with three county supervisors, one person shall be elected as a member of the board for an initial term of two years and two persons shall be elected as members of the board for four years.3.  In counties with five supervisors, two persons shall be elected as members of the board for initial terms of two years and three persons shall be elected as members of the board for four years.4.  The determination as to whether a term of office shall be for two or four years shall be decided by lot before the primary election, and the results of the determination indicated on the ballot in the primary and general elections.[C71, 73, 75, 77, 79, 81, §331.25; S81, §331.208; 1981 Acts, ch 117, §207]1995 Acts, ch 67, §53Referred to in 39.18, 331.206, 331.207, 331.209, 331.238, 331.248, 331.261331.209Plan “two” terms of office.If plan “two” is selected pursuant to section 331.206 or 331.207, the board shall be elected as provided in this section.1.  Not later than ninety days after the redistricting of congressional and legislative districts becomes law, or October 15 of the year immediately following each year in which the federal decennial census is taken, whichever is later, the temporary county redistricting commission shall divide the county into a number of supervisor districts corresponding to the number of supervisors in the county. However, if the plan is selected pursuant to section 331.207, the temporary county redistricting commission shall divide the county before February 15 of the election year. The supervisor districts shall be drawn, to the extent applicable, in compliance with the redistricting standards provided for senatorial and representative districts in section 42.4, and if a supervisor redistricting plan is challenged in court, the requirement of justifying any variance in excess of one percent contained in section 42.4, subsection 1, paragraph “c” applies to the board. If the temporary county redistricting commission adopts a supervisor redistricting plan with a variance in excess of one percent, the board shall publish the justification for the variance in one or more official newspapers as provided in chapter 349 within ten days after the action is taken. If more than one incumbent supervisor resides in the same supervisor district after the districts have been redrawn following the federal decennial census, the terms of office of those supervisors shall expire on the first day of January that is not a Sunday or a holiday following the next general election.2.  Each supervisor must reside in a separate supervisor district but shall be elected by the electors of the county at large. Election ballots shall be prepared to specify the district which each candidate seeks to represent and each elector may cast a vote for one candidate from each district for which a supervisor is to be chosen in the general election.3.  At the primary and general elections the number of supervisors, or candidates for the offices, which constitute the board in the county shall be elected as provided in this section. Terms of supervisors shall be the same as provided in section 331.208.4.  Each temporary county redistricting commission shall notify the state commissioner of elections when the boundaries of supervisor districts are changed, shall provide a map delineating the new boundary lines, and shall certify to the state commissioner of elections the populations of the new supervisor districts as determined under the latest federal decennial census. Upon failure of a temporary county redistricting commission to make the required changes by the dates specified by this section and sections 331.203 and 331.204 as determined by the state commissioner of elections, the state commissioner of elections shall make or cause to be made the necessary changes as soon as possible, and shall assess to the county the expenses incurred in so doing. Except for a representation plan drawn pursuant to section 331.210A, subsection 2, paragraph “f”, the state commissioner of elections may request the services of personnel and materials available to the legislative services agency to assist the state commissioner in making required changes in supervisor district boundaries which become the state commissioner’s responsibility.[C71, 73, 75, 77, 79, 81, §331.26; S81, §331.209; 1981 Acts, ch 117, §208; 1982 Acts, ch 1091, §4,5]89 Acts, ch 296, §38, 90 Acts, ch 1233, §24, 91 Acts, ch 190, §1, 94 Acts, ch 1179, §21, 22, 2003 Acts, ch 35, §44, 49, 2018 Acts, ch 1151, §4, 6Referred to in 39.18, 49.3, 49.7, 49.8, 331.203, 331.204, 331.206, 331.207, 331.210, 331.210A, 331.238, 331.248, 331.261
Subsection 4 amended
331.210Plan “three”.If plan “three” is selected pursuant to section 331.206 or 331.207, the supervisor districts shall be drawn and supervisors shall be elected as provided in section 331.209, except the boundaries of supervisor districts shall follow voting precinct lines and each member of the board and each candidate for the office shall be elected or nominated at the primary and general elections by only the electors of the district which that candidate seeks to represent.[C71, 73, 75, 77, 79, 81, §331.27; S81, §331.210; 1981 Acts, ch 117, §209]Referred to in 331.203, 331.204, 331.206, 331.207, 331.238, 331.248, 331.261331.210ATemporary county redistricting commission.1.Appointment of members.a.  Not later than May 15 of each year ending in one, a temporary county redistricting commission shall be established as provided by this section for counties which have either plan “two” or plan “three” supervisor representation plans. If a county has either plan “two” or plan “three” supervisor representation plans and the number of members of the board is increased or decreased under section 331.203 or 331.204, the temporary county redistricting commission shall be established by May 15 of the year preceding the year of the next general election.b.  The board shall determine the size of the membership of the temporary county redistricting commission which may be three, five, or seven in number. The minimum number of members constituting a majority of the membership shall be appointed by the majority party members of the board. The remaining number of members of the temporary county redistricting commission shall be appointed by the minority party members of the board. If the members of the board are all members of one political party or if the minority members of the board are not all members of only one political party, the minority representation of the temporary county redistricting commission shall be appointed by the chair of the county central committee for the party, other than the party of the majority members of the board, which received the most votes in that county cast for its candidate for president of the United States or for governor at the last preceding general election, as the case may be. If that party’s county central committee has no chair, the appointments shall be made by the chair of that party’s state central committee.c.  A member of the county board of supervisors may be appointed as a member of the temporary county redistricting commission. No person shall be appointed to the temporary county redistricting commission who is not an eligible elector of the county at the time of appointment.d.  A vacancy on the temporary county redistricting commission shall be filled by the initial selecting authority within fifteen days after the vacancy occurs.e.  Members of the temporary county redistricting commission shall receive a per diem as specified by the board, travel expenses at the rate provided by section 70A.9, and reimbursement for other necessary expenses incurred in performing their duties.f.  Each of the appointing authorities shall certify to the county commissioner of elections the authority’s appointment of a person to serve on the temporary county redistricting commission.2.Adoption of plans.a.  The temporary county redistricting commission, upon appointment, shall acquire official census population data from the latest federal decennial census including the corresponding census maps and shall use that information in drawing and adopting the county’s supervisor districting plan. The commission shall draw the plan, to the extent applicable, in accordance with section 42.4. If the county has a plan “three” supervisor representation plan, the temporary county redistricting commission shall also draw and adopt the county’s corresponding precinct plan in accordance with sections 49.3, 49.4, and 49.6.b.  After the temporary county redistricting commission has finished its preliminary proposed county supervisor districting plan and corresponding precinct plan, if applicable, the commission shall at the earliest feasible time make available to the public all of the following information:(1)  Copies of the legal description of the plans.(2)  Maps illustrating the plans.(3)  A summary of the standards prescribed by law for development of the plans.(4)  A statement of the population of each district included in the plan, and the relative deviation of each district population from the ideal district population.(5)  A statement of the population of each precinct, if applicable.c.  Upon the completion of the county’s preliminary proposed plans, the temporary county redistricting commission shall do all of the following:(1)  As expeditiously as possible, schedule and conduct at least one public hearing on the proposed plans.(2)  Allow members of the public to present alternative plans at the public hearing.(3)  Following the hearings, promptly prepare and make available to the public a report summarizing information and testimony received by the temporary county redistricting commission in the course of the hearings. The report shall include any comments and conclusions which its members deem appropriate regarding the information and testimony received at the hearings, or otherwise presented to the temporary county redistricting commission.d.(1)  After the requirements of paragraphs “a” through “c” have been met, the temporary county redistricting commission shall adopt a supervisor district plan and corresponding precinct plan, if applicable, and shall submit the plan to the board of supervisors for their approval. Prior to adoption of a plan by the commission, any member of the temporary county redistricting commission may submit precinct or district plans to the commission for a vote, either independently or as an amendment to a plan presented by other members of the commission.(2)  The board of supervisors shall review the plan submitted by the temporary county redistricting commission and shall approve or reject the plan. If the plan is rejected, the board shall give written reasons for the rejection of the plan and shall direct the commission to prepare a second plan. The board of supervisors may amend the second plan submitted for approval by the commission. Any amendment must be accompanied by a written statement declaring that the amendment is necessary to bring the submitted plan closer in conformity to the standards in section 42.4.e.(1)  The plan approved by the board of supervisors shall be submitted to the state commissioner of elections for approval. If the state commissioner or the Iowa ethics and campaign disclosure board finds that the plan does not meet the standards of section 42.4, the state commissioner shall reject the plan, and the board of supervisors shall direct the commission to prepare and adopt an acceptable plan.(2)  For purposes of determining whether the standards of section 42.4 have been met, an eligible elector may file a complaint with the state commissioner of elections within fourteen days after a plan is approved by the board of supervisors of the county in which the eligible elector resides, on a form prescribed by the commissioner, alleging that the plan was drawn for improper political reasons as described in section 42.4, subsection 5. If a complaint is filed with the state commissioner of elections, the state commissioner shall forward the complaint to the Iowa ethics and campaign disclosure board established in section 68B.32 for resolution.(3)  If, after the initial proposed supervisor district plan or precinct plan has been submitted to the state commissioner for approval, it is necessary for the temporary county redistricting commission to make subsequent attempts at adopting an acceptable plan, the subsequent plans do not require public hearings.f.(1)(a)  For purposes of this paragraph “f”, “qualifying county” means a county that elects supervisors under plan “three” as defined in section 331.206, or a county with a population of one hundred eighty thousand or more that has adopted a charter for a city-county consolidated form of government or a community commonwealth form of government and which charter provides for representation by districts. (b)  Notwithstanding any provision of this section to the contrary, for a qualifying county, the legislative services agency, and not the temporary county redistricting commission, shall draw a representation plan as provided by paragraph “a”.(c)  A county subject to the requirements of this paragraph “f” shall notify the state commissioner of elections that a representation plan to be drawn pursuant to this paragraph “f” is required and shall submit to the state commissioner of elections the precinct plan to be used to draw the representation plan. Upon notification and submission of a precinct plan, the state commissioner of elections shall review and approve the precinct plan to be used. Following approval of the precinct plan to be used, the state commissioner of elections shall notify the legislative council which shall direct the legislative services agency to prepare a representation plan for the county.(d)  The plan drawn by the legislative services agency shall be based upon the precinct plan adopted and approved for use by the county and shall be drawn in accordance with section 42.4, to the extent applicable. After the legislative services agency has drawn the plan, the legislative services agency shall at the earliest feasible time make available to the public all of the information required to be made public by paragraph “b”.(2)  The legislative services agency shall submit the plan to the governing body, and the governing body shall comply with the duties required by paragraph “c”, to the extent applicable.(3)  After the requirements of paragraphs “a” through “c” have been met, the governing body shall review the plan submitted by the legislative services agency and shall approve or reject the plan. If the plan is rejected, the governing body shall give written reasons for the rejection and shall direct the legislative services agency to prepare a second plan, as provided in paragraph “d”. The second plan may be amended by the governing body in accordance with the provisions of paragraph “d”. After receiving the second plan, the governing body shall approve either the first plan or the second plan.(4)  The governing body, after approving a plan, shall comply with the requirements of paragraph “e”.3.Open meetings and public records.Chapters 21 and 22 shall apply to the temporary county redistricting commission.4.Termination.The terms of the members of the temporary county redistricting commission shall expire twenty days following the date the county’s supervisor district plan and corresponding precinct plan, if applicable, are approved or imposed by the state commissioner of elections under sections 49.7 and 331.209.94 Acts, ch 1179, §23, 2004 Acts, ch 1066, §1, 31, 2008 Acts, ch 1115, §107, 2017 Acts, ch 54, §48, 2018 Acts, ch 1151, §5, 6Referred to in 49.8, 68B.32A, 331.209, 331.238, 331.248, 331.261
Subsection 2, paragraph f, subparagraph (1) amended
331.211Organization of the board.1.  The board, at its first meeting in each year, shall:a.  Organize by choosing one of its members as chairperson who shall preside at all of its meetings during the year. The board may also select a vice chairperson who shall serve during the absence of the chairperson.b.  Choose one of its members to be a member of the board of directors of the judicial district department of correctional services as provided in section 905.3, subsection 1, paragraph “a”, subparagraph (1).2.  The auditor shall serve as clerk to the board unless the board, with the consent of the auditor, appoints a permanent clerk. In the absence of the auditor, the auditor’s designee as clerk, or the permanent clerk, the board may appoint a temporary clerk. The permanent or temporary clerk appointed by the board shall provide the auditor with all information necessary for the auditor to carry out the requirements of section 331.504.[R60, §308, 312(1); C73, §300, 303(1); C97, §415, 422; SS15, §422; C24, 27, 31, 35, 39, §5116, 5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.13, 332.3(1); S81, §331.211; 1981 Acts, ch 117, §210]86 Acts, ch 1004, §1, 2013 Acts, ch 90, §244Referred to in 331.238, 331.248, 331.261, 905.3331.212Quorum — majority vote required.1.  A majority of the members of the board constitutes a quorum to transact the official business of the county. If the board is equally divided on a question when less than the full membership is present, the question shall be continued until all of the members of the board are present.2.  The following actions of the board require the affirmative vote of a majority of its membership:a.  Levying of a tax.b.  Entering into a contract for the erection of a public building.c.  Making a settlement with a county officer.d.  Buying or selling real estate.e.  Designating a new site for a county building.f.  Changing the boundaries of a township.g.  Appropriating money to aid in the construction of a highway or a bridge.h.  Appointing or removing an officer from office.[R60, §308, 313; C73, §297, 305; C97, §413, 440; C24, 27, §5117, 5121; C31, 35, §5903-c10, 5117, 5121; C39, §5903.10, 5117, 5121; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §330.12, 331.14, 331.18; S81, §331.212; 1981 Acts, ch 117, §211]Referred to in 331.261331.213Meetings of the board.1.  The board shall hold its first meeting of each year on the first day in January which is not a Saturday, Sunday or holiday and shall hold all subsequent meetings of the year as scheduled by the board. All meetings of the board shall be scheduled and conducted in compliance with chapter 21.2.  If a quorum of the board fails to appear at a meeting, the clerk shall adjourn the meeting from day to day until a quorum is present.[R60, §307, 309; C73, §296, 301; C97, §412, 420; S13, §412; C24, 27, 31, 35, 39, §5118 – 5120; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.15 – 331.17; S81, §331.213; 1981 Acts, ch 117, §212; 1982 Acts, ch 1104, §32]Referred to in 331.238, 331.248, 331.261331.214Vacancy of supervisor’s office.1.  The circumstances which constitute a vacancy in office under section 69.2 shall be treated as a resignation of the office. At its next meeting after the sixty-day absence, the board, by resolution adopted and included in its minutes, shall declare the absent supervisor’s seat vacant.2.a.  If the physical or mental status of a supervisor is in question, the board shall decide whether a vacancy exists. The board shall comply with the notice and hearing requirements of section 69.2, subsection 2. After a hearing, the board, by resolution adopted and included in its minutes, may declare the supervisor’s seat vacant if the board determines either of the following:(1)  That the supervisor is physically or mentally incapable of performing the duties of office and there is reasonable cause to believe that the supervisor will not be able to perform the duties of office for the remainder of the supervisor’s term. To make this determination, the board shall appoint a physician and the family of the supervisor shall appoint a physician to examine the supervisor. For purposes of this subsection, “family” means the parent, spouse, or child of the supervisor. If the family does not appoint a physician, the board shall appoint two physicians to examine the supervisor. The board shall receive the report of the physicians as evidence at the hearing. The board may only declare the supervisor’s seat vacant if both physicians concur that the supervisor is physically or mentally incapable of performing the duties of office and there is reasonable cause to believe that the supervisor will not be able to perform the duties of office for the remainder of the supervisor’s term. However, if the physicians concur that the supervisor is mentally incapable of performing the duties of office, the board shall not declare the supervisor’s seat vacant for one year from the date of the hearing if the supervisor is receiving treatment for the mental incapacity.(2)  That the supervisor refuses or is unavailable for the examination required in subparagraph (1).b.  A supervisor whose seat is declared vacant under this subsection may appeal the board’s decision to the district court.c.  If the board declares a vacancy under this subsection and the remaining balance of the supervisor’s unexpired term is two and one-half years or more, a special election shall be held to fill the office as provided in section 69.14A, subsection 1, paragraph “c”.[C73, §298; C97, §414; C24, 27, 31, 35, 39, §5115; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.12; S81, §331.214; 1981 Acts, ch 117, §213]2006 Acts, ch 1065, §3Referred to in 69.14A, 331.261331.215Compensation and expenses.1.  The supervisors shall receive an annual salary or per diem compensation as determined under section 331.907. The annual salary or per diem shall be full payment for all services rendered to the county except for reimbursement for mileage and other expenses authorized in subsection 2.2.  A supervisor is entitled to reimbursement for mileage expenses incurred while engaged in the performance of official duties at the rate specified in section 70A.9. The total mileage expense for all supervisors in a county shall not exceed the product of the rate of mileage specified in section 70A.9 multiplied by the total number of supervisors in the county times ten thousand. The board may also authorize reimbursement for mileage and other actual expenses incurred by its members when attending an educational course, seminar, or school which is related to the performance of their official duties.[R60, §317; C73, §3791; C97, §469; S13, §469; C24, 27, 31, 35, 39, §5125, 5127, 5260; C46, 50, 54, 58, 62, 66, §331.22, 331.24, 343.12; C71, 73, 75, 77, 79, 81, §331.22, 343.12; S81, §331.215; 1981 Acts, ch 117, §214,216]Referred to in 331.238, 331.261, 331.324331.216Membership on appointive boards, committees, and commissions.Unless otherwise provided by state statute, a supervisor may serve as a member of any appointive board, commission, or committee of this state, a political subdivision of this state, or a nonprofit corporation or agency receiving county funds.[C81, §331.28; S81, §331.216; 1981 Acts, ch 117, §215]Referred to in 331.261331.217 through 331.230 
PART 2ALTERNATIVE FORMS331.231Alternative forms of county government.The alternative forms of county government are as follows:1.  Board of supervisor form as provided in subchapter II, part 1.2.  Board-elected executive form as provided in section 331.239.3.  Board-manager form as provided in section 331.241.4.  Charter government form as provided in section 331.246.5.  City-county consolidated form as provided in sections 331.247 through 331.252.6.  Multicounty consolidated form as provided in sections 331.253 through 331.257.7.  Community commonwealth form as provided in sections 331.260 through 331.263.88 Acts, ch 1229, §3, 91 Acts, ch 256, §2, 3, 2004 Acts, ch 1066, §2, 31, 2018 Acts, ch 1041, §127Referred to in 373.4
Code editor directive applied
331.232Plan for an alternative form of government.1.  A charter to change a form of county government may be submitted to the electors of a county only by a commission established by resolution of the board upon petition of the number of eligible electors of the county equal to at least twenty-five percent of the votes cast in the county for the office of president of the United States or governor at the preceding general election or the signatures of at least ten thousand eligible electors of the county, whichever number is fewer. The board shall within ten days of the filing of a valid petition adopt such a resolution.2.  The council of any city wishing to participate in a city-county consolidation charter commission must notify the board by resolution within thirty days of the creation of the commission pursuant to subsection 1. A city’s participation in a city-county consolidation charter commission may be proposed by the city council adopting a resolution in favor of participation or by eligible electors of the city equal in number to at least twenty-five percent of the persons who voted at the last regular city election petitioning the council to adopt a resolution in favor of participation. The council shall within ten days of the filing of a valid petition adopt such a resolution.3.  An alternative form of county government shall be submitted to the electorate by the commission in the form of a charter.1988 Acts, ch 1229, §4; 1991 Acts, ch 256, §4; 2004 Acts, ch 1066, §3,4,31Referred to in 28E.40, 331.260, 373.4331.233Appointment of commission members.1.  The members of a commission created to study the alternative forms of county government under subchapter II, part 1, and sections 331.239, 331.241, 331.246, and 331.253, shall be appointed within forty-five days after the adoption of the resolution creating the commission as follows:a.  Two members shall be appointed by each of the following officers:(1)  County auditor.(2)  County recorder.(3)  County treasurer.(4)  County sheriff.(5)  County attorney.b.  Two members shall be appointed by each member of the board.c.  Two members shall be appointed by each state representative whose legislative district is located in the county if a majority of the constituents of that legislative district resides in the county. However, if a county does not have a state representative’s legislative district which has a majority of a state representative’s constituency residing in the county, the state representative having the largest plurality of constituents residing in the county shall appoint two members.2.  Only eligible electors of the county not holding a city, county, or state office shall be members of the commission. In counties having multiple state legislative districts, the districts shall be represented as equally as possible. The membership shall be bipartisan and gender balanced and each appointing authority under subsection 1 shall provide for representation of various age groups, racial minorities, economic groups, and representatives of identifiable geographically defined populations, all in reasonable relationship to the proportions in which these groups are present in the population of the commission area. A vacancy on the commission shall be filled by appointment in the same manner as the original appointment. The county auditor shall notify the appropriate appointing authority of a vacancy.3.  The legislative appointing authorities shall be considered one appointing authority for the purpose of complying with subsection 2. The senior legislative appointing authority in terms of length of legislative service shall convene the legislative appointing authorities to consult for the purpose of complying with subsection 2.4.  If at any time during the commission process, the commission adopts a resolution by majority vote to prepare a charter proposing city-county consolidation or the community commonwealth form, additional members shall be appointed to the commission in order to comply with section 331.233A. The life of the commission shall be extended up to six months after the appointment of the additional members.88 Acts, ch 1229, §5, 91 Acts, ch 256, §5 – 7, 2010 Acts, ch 1069, §118, 2018 Acts, ch 1041, §127Referred to in 331.233A, 373.4
Code editor directive applied
331.233AAppointment of commission members — city-county consolidation or community commonwealth.1.  The members of a commission created to study city-county consolidation or the community commonwealth form shall be appointed within thirty days after the adoption of a resolution creating the commission as follows:a.  One city council member shall be appointed by the city council of each city participating in the charter process.b.  Two members of the board of supervisors shall be appointed by the board of each county participating in the charter process. One supervisor must be a resident of the unincorporated area of the county for each participating county. However, if no supervisor resides in the unincorporated area, the board shall appoint a resident of the unincorporated area of the county in lieu of appointing a supervisor.c.  One member shall be appointed by each state legislator whose legislative district is located in the commission area if a majority of the constituents of that legislative district resides in the commission area. However, if a commission area does not have a state legislative district which has a majority of its constituents residing in the commission area, the legislative district having the largest plurality of constituents residing in the commission area shall appoint one member.d.  An additional member shall be appointed by each city council and each county board for every twenty-five thousand residents in the participating city or unincorporated area of the county, whichever is applicable. The member shall be a resident of the city or county, as applicable. The member shall be a person who is not holding elected office at the time of the appointment.2.  A vacancy on the commission shall be filled by appointment in the same manner as the original appointment. The county auditor shall notify the appropriate appointing authority of a vacancy.3.  If at any time during the commission process, the commission adopts a resolution by majority vote to prepare a charter proposing an alternative form other than city-county consolidation or the community commonwealth form, the resolution shall be submitted to the board of supervisors of the participating county, and the board shall proceed pursuant to section 331.233. The life of the commission shall be extended up to six months after the appointment of the new members.1991 Acts, ch 256, §8; 2004 Acts, ch 1066, §5,31Referred to in 331.233, 331.234, 331.247, 373.4331.234Organization and expenses.1.  Within thirty days after the appointment of the members of the commission, the county auditor shall give written notice of the date, time, and location of the first meeting of the commission. At the first meeting the commission shall organize by electing a chairperson, vice chairperson, and other officers as necessary. The commission shall adopt rules governing the conduct of its meetings, subject to chapter 21.2.  The members of the commission shall serve without compensation, but they are entitled to travel and other necessary expenses relating to their duties of office.3.  The board shall make available to the commission in-kind services such as office space, printing, supplies, and equipment and shall pay the other necessary expenses of the commission including compensation for secretarial, clerical, professional, and consultant services. The total annual expenses, not including the value of in-kind expenses, to be paid from public funds shall not exceed one hundred thousand dollars or an amount equal to thirty cents times the population of the commission area, according to the most recent certified federal census. The commission may employ staff as necessary.4.  Except as otherwise provided in subsection 5, the expenses of the commission may be paid from the general fund of the county. Expenses of the commission may also be paid from any combination of public or private funds available for that purpose. The commission’s annual expenses may exceed the amount in subsection 3 only if the excess is paid from private funds. If a proposed charter is submitted to the electorate, private funds donated to the commission may be used to promote passage of the proposed charter.5.  In the case of a city-county consolidation charter commission or a community commonwealth charter commission, the expenses of the commission shall be paid by each city and county participating in the charter process pursuant to section 331.233A. Each participating city’s share shall be its pro rata share of the expenses based upon the ratio that the population of the city bears to the total population in the county. The remainder shall be paid from the general fund of the county. The amount paid by each city and county participating in the charter process shall be deposited in a segregated account maintained by the county.1988 Acts, ch 1229, §6; 1991 Acts, ch 256, §9; 2004 Acts, ch 1066, §6,7,31Referred to in 373.4331.235Commission procedures and reports.1.  Within sixty days after its organization, the commission shall hold at least one public hearing for the purpose of receiving information and material which will assist in the drafting of a charter. Notice of the date, time, and place of the hearing shall be given as provided in chapter 21.2.  Within seven months after the organization of the commission, the commission shall submit a preliminary report to the board, which report may include the text of the proposed charter. If a proposed charter is included in the preliminary report, the report shall also include an analysis of the fiscal impact of the proposed charter. Sufficient copies of the report shall be made available for distribution to residents of the county who request a copy. The commission shall hold at least one public hearing after submission of the preliminary report to obtain public comment. Notice of the date, time, and place of the hearing shall be given as provided in chapter 21.3.  Within twelve months after organization, the commission shall submit the final report to the board. However, a commission may adopt a motion granting itself a sixty-day extension of time for submission of its final report. If the commission recommends a charter including a form of government other than the existing form of government, the final report shall include the full text and an explanation of the proposed charter, an analysis of the fiscal impact of the proposed charter, any comments deemed desirable by the commission, and any minority reports. The final report may recommend no change to the existing form of government and that no charter be submitted to the electorate, in which case, the report shall state the reasons for and against a change in the existing form of government. The final report shall be made available to the residents of the county upon request. A summary of the final report shall be published by the commission in the official newspapers of the county and in a newspaper of general circulation in each participating city.4.  If a provision of this part is amended by enactment of the general assembly after a charter commission has submitted its final report to the board and before the proposed charter is submitted at an election, the commission may amend the proposed charter, only to the extent the charter amendment addresses the changes in the newly enacted law, and shall submit the amended proposed charter and an amended final report to the board in lieu of the original proposed charter. The amended proposed charter shall be placed on the ballot for the next general election if it is received by the board within the time set out in section 331.237, subsection 1. A summary of any amendments to the proposed charter shall be published by the commission as provided in subsection 3.5.  The commission is dissolved on the date of the general election at which the proposed charter is submitted to the electorate. However, if a charter proposing the city-county consolidated form or the community commonwealth form is adopted, the commission is dissolved on the date that the terms of office of the members of the governing body for the alternative form of government commence. If a charter is not recommended, the commission is dissolved upon submission of its final report to the board.1988 Acts, ch 1229, §7; 1991 Acts, ch 256, §10; 2004 Acts, ch 1066, §8,31Referred to in 373.4331.236Ballot requirements.1.  Unless otherwise provided, the question of adopting the proposed alternative form of government shall be submitted to the electors in substantially the following form: Should the (charter or amendment) described below be adopted for (insert name of local government)?2.  The ballot must contain a brief description and summary of the proposed charter or amendment.88 Acts, ch 1229, §8, 91 Acts, ch 256, §11, 2010 Acts, ch 1061, §126Referred to in 331.244, 373.4331.237Referendum — effective date.1.  If a proposed charter for county government is received not less than five working days before the filing deadline for candidates for county offices specified in section 44.4 for the next general election, the board shall direct the county commissioner of elections to submit to the registered voters of the county at the next general election the question of whether the proposed charter shall be adopted. A summary of the proposed charter or amendment shall be published in the official county newspapers and in a newspaper of general circulation in each participating city, if applicable, at least ten but not more than twenty days before the date of the election. Except as otherwise provided in sections 331.247 and 331.260, if a majority of the votes cast on the question is in favor of the proposal, the proposal is adopted.2.  If a proposed charter for county government is adopted:a.  The adopted charter shall take effect July 1 following the general election at which it is approved unless the charter provides a later effective date. If the adopted charter calls for a change in the form of government, officers to fill elective offices shall be elected in the general election in the even-numbered year following the adoption of the charter. Those county officers holding office at the time of the adoption of the charter shall continue in office until the general election in the even-numbered year following the adoption of the charter. If the charter provides that one or more elective offices are combined, the board of supervisors shall appoint one of the elective officers of the combined offices to serve until the general election in the even-numbered year. If the charter calls for the elimination of an elective office, that elective officer’s term of office shall expire on the date the adopted charter takes effect.b.  The adoption of the alternative form of county government does not alter any right or liability of the county in effect at the time of the election at which the charter was adopted.c.  All departments and agencies shall continue to operate until replaced.d.  All ordinances or resolutions in effect remain effective until amended or repealed, unless they are irreconcilable with the adopted charter.e.  Upon the effective date of the adopted charter, the county shall adopt the alternative form by ordinance, and shall file a copy with the secretary of state, and maintain available copies for public inspection.f.  The former governing bodies shall continue to perform their duties until the new governing body is sworn into office, and shall assist the new governing body in planning the transition to the charter government.3.  If a charter is submitted to the electorate but is not adopted, another charter shall not be submitted to the electorate for two years. If a charter is adopted, it may be amended at any time. If a charter is adopted, a proposed charter for another alternative form of county government shall not be submitted to the electorate for six years.4.  Subsections 2 and 3 do not apply to the city-county consolidated form of government or the community commonwealth form of government.1988 Acts, ch 1229, §9; 1991 Acts, ch 129, §25; 1991 Acts, ch 256, §12-14; 1994 Acts, ch 1180, §45,46; 1995 Acts, ch 67, §53; 2004 Acts, ch 1066, §9,10,31Referred to in 331.235, 331.244, 373.4331.238Limitations to alternative forms of county government.1.  A county may adopt or amend an alternative form of county government subject to the requirements and limitations provided in this section.2.a.  An alternative form of county government shall provide for the exercise of home rule power and authority not inconsistent with state law and may include provisions for any of the following:(1)  A board of an odd number of members which may exceed the number of members specified in sections 331.201, 331.203, and 331.204.(2)  A supervisor representation plan for the county which may differ from the supervisor representation plans as provided in subchapter II, part 1.(3)  The initial compensation for members of the board which, thereafter, shall be determined as provided in section 331.215.(4)  The method of selecting officers of the board and fixing their terms of office which may differ from the requirements of sections 331.208 through 331.211.(5)  Determining meetings of the board and rules of procedure which may differ from the requirements of section 331.213, except the meetings shall be scheduled and conducted in compliance with chapter 21.(6)  The combining of duties of elected officials or the elimination of elected offices and the assumption of the duties of those offices by appointed officials.(7)  The organization of county departments, agencies, or boards. The organization plan may provide for the abolition or consolidation of a board or a commission and the assumption of its powers and duties by the board of supervisors or another officer. This paragraph does not apply to the board of trustees of a county hospital.(8)  In lieu of the election or appointment of township trustees, a method providing for the exercise of their powers and duties by the board of supervisors or other governing body of the county or another office.(9)  Consolidating city-county government or government functions.(10)  Consolidating county-county government or government functions.b.  This subsection does not apply to the board of trustees of a county hospital.3.  An alternative form of county government shall provide for the partisan election of its officers.4.  Subsections 1 and 2 do not apply to the city-county consolidated form of government or the community commonwealth form of government.88 Acts, ch 1229, §10, 91 Acts, ch 256, §15 – 18, 2004 Acts, ch 1066, §11, 31, 2010 Acts, ch 1061, §180, 2018 Acts, ch 1041, §127Referred to in 331.246, 373.4
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BOARD-ELECTED EXECUTIVE FORM331.239Board-elected executive form.The board-elected executive form consists of an elected board of an odd number with staggered terms of office and one elected executive whose term shall be the same as that of a member of the board. If the administrative offices of the county, excluding the county executive, are appointive under the plan, the board shall have at least five members. The board shall have a chairperson who shall be elected by the members of the board from their own number for a term established by ordinance, and who shall vote as a member of the board. The elected executive may veto ordinances and resolutions, subject to an override by a two-thirds vote of the board.1988 Acts, ch 1229, §11Referred to in 331.231, 331.233, 373.4331.240Duties of executive.The executive shall:1.  Enforce laws, ordinances, and resolutions of the county.2.  Perform duties required by law, ordinance, or resolution of the county.3.  Administer affairs of the county government.4.  Carry out policies established by the board.5.  Recommend measures to the board.6.  Report to the board on the affairs and financial condition of the county government.7.  Execute bonds, notes, contracts, and written obligations of the board, subject to the approval of the board.8.  Report to the board as the board may require.9.  Attend board meetings and take part in discussion, but shall not vote.10.  Prepare and execute the budget adopted by the board.11.  Appoint, with the consent of the board, all members of county boards, except the executive may appoint without the consent of the board temporary advisory committees established by the executive.12.  Appoint and remove all employees.1988 Acts, ch 1229, §12Referred to in 373.4BOARD-MANAGER GOVERNMENT331.241Board-manager form.The board-manager form consists of an elected board and a manager appointed by the board, who shall be the chief administrative officer of the county government. The board shall have staggered terms of office. The chairperson shall be elected by the members of the board from their own number for a term established by ordinance and shall vote as a member of the board. If the administrative offices of the county are appointive under the plan, the board shall have at least five members.The manager shall be appointed by the board and removed only by a majority vote of the membership of the board. The manager shall be responsible to the board for the administration of all county government affairs placed in the manager’s charge by law, ordinance, or resolution.1988 Acts, ch 1229, §13Referred to in 331.231, 331.233, 331.261, 373.4331.242Duties of manager.The manager shall:1.  Enforce laws, ordinances, and resolutions.2.  Perform the duties required of the manager by law, ordinance, or resolution.3.  Administer the affairs of the county government.4.  Direct, supervise, and administer all departments, agencies, and offices of the county government unit except as otherwise provided by law or ordinance.5.  Carry out policies established by the board.6.  Prepare the board agenda.7.  Recommend measures to the board.8.  Report to the board on the affairs and financial condition of the county government.9.  Execute bonds, notes, contracts, and written obligations of the board, subject to the approval of the board.10.  Report to the board as the board may require.11.  Attend board meetings and take part in the discussion, but shall not vote.12.  Prepare and present the budget to the board for its approval and execute the budget adopted by the board.13.  Appoint, suspend, and remove all employees of the county government except as otherwise provided by law or ordinance.14.  Appoint members of temporary advisory committees.1988 Acts, ch 1229, §14Referred to in 331.261, 373.4331.243Employees of board-manager government.1.  Employees appointed by the manager or subordinates shall be administratively responsible to the manager.2.  The board or its members shall not dictate the appointment or removal of any employee appointed by the manager or any subordinate of the manager.3.  Except for the purpose of inquiry or investigation, the board or its members shall deal with the county employees who are subject to the direction and supervision of the manager solely through the manager, and the board or its members shall not give orders to an employee under the manager’s direction or supervision.1988 Acts, ch 1229, §15Referred to in 331.261, 373.4AMENDMENT TO COUNTY GOVERNMENT331.244Amendment to county government.1.  An amendment to county government organization shall only be made by submitting the question of amendment to the electors of the county government pursuant to section 331.236. To become effective, a proposed amendment must receive an affirmative vote of a majority of the electors voting on the question. An amendment approved by the electors becomes effective pursuant to section 331.237.2.  An amendment to a county government organization may be proposed by initiative upon petition of the number of eligible electors of the county equal to at least ten percent of the votes cast at the preceding election for the office of president of the United States or governor, or by resolution adopted by the governing body. The question on amendment of county government organization shall be submitted to the electors as soon as possible after the submission of a petition or adoption of a resolution, either at a general election or at a special election.3.  This section does not apply to the city-county consolidated form of government or the community commonwealth form of government.1988 Acts, ch 1229, §16; 2004 Acts, ch 1066, §12,31Referred to in 373.4331.245Limitations on amendments to county government.The electors of a county who have adopted an amendment to county government may not vote on the question of amending the county government for two years. An amendment shall not include an alternative form of county government.This section does not apply to the city-county consolidated form of government or the community commonwealth form of government.1988 Acts, ch 1229, §17; 2004 Acts, ch 1066, §13,31Referred to in 373.4CHARTER FORM331.246Charter form of government.The charter form of government shall be specified in a proposed charter written by a charter committee. The proposed charter shall establish an elected legislative body. The charter shall specify the number of members and term of office pursuant to section 331.238. If the administrative offices of the county, excluding an elected county executive, are appointive under the charter, the board shall have at least five members. The charter may establish legislative or administrative organizational structure. The charter may include the provisions necessary to permit an orderly transition to the charter form of government. However, the provisions shall be limited in scope consistent with the intent of, and in accordance with, section 331.238.1988 Acts, ch 1229, §18Referred to in 331.231, 331.233, 373.4CITY-COUNTY CONSOLIDATION331.247City-county consolidated form.1.  A commission appointed pursuant to section 331.233A may propose a charter under which a county and one or more cities within the county may unite to form a single unit of local government, or may propose a charter under which a county and one or more cities within the county may create a unified government empowered to govern a city and a county with each retaining the separate status and power of a city or a county for all purposes and constituting separate political subdivisions under combined governance. Either option proposed shall be referred to as a city-county consolidated form of government. If more than fifty percent of the population of a city resides within the affected county, it is a city within the county for the purposes of this section and may continue its status as a city within the county even if the population of such city falls below the more than fifty percent threshold in a future census.2.  A majority vote by the charter commission is required for the submission to the electorate of a proposed charter for a city-county consolidated form of government.3.  A city-county consolidated form of government does not need to include more than one city. A city shall not be included unless the city participates in the commission process.4.  Adoption of the proposed consolidation charter requires the approval of a majority of the votes cast in the entire county and requires the approval of a majority of the votes cast in one or more cities named on the ballot. The consolidation charter shall be effective in regard to a city named on the ballot only if a majority of the votes cast in that city approves the consolidation charter.5.  An adopted charter takes effect July 1 following the general election at which it is approved unless the charter provides a later effective date. If the adopted charter calls for a change in the form of government, officers to fill elective offices created by the charter shall be elected in the general election in the even-numbered year following the adoption of the charter.6.  A city may request to join an existing city-county consolidated government by resolution of the city council or upon petition of eligible electors of the city equal in number to at least twenty-five percent of the persons who voted at the last regular city election. Within fifteen days after receiving a valid petition, the city council of the petitioning city shall adopt a resolution in favor of participation and shall, within ten days of adoption, forward the resolution to the governing body of the city-county consolidated government. If a majority of the governing body of the city-county consolidated government approves the resolution, the question of joining the city-county consolidated government shall be submitted to the electorate of the petitioning city within sixty days after approval of the resolution.7.a.  If a charter is adopted, it may be amended at any time by one of the following methods:(1)  The governing body of the city-county consolidated government, by resolution, may submit a proposed amendment to the voters, and the proposed amendment becomes effective only upon approval by a majority of those voting on the proposed amendment within the city-county consolidated area.(2)  The governing body of the city-county consolidated government, by ordinance, may amend the charter. However, within thirty days following publication of the ordinance, if a petition valid under the provisions of section 331.306 is filed with the governing body of the city-county consolidated government, the governing body must submit the charter amendment to the voters and, in such event, the amendment becomes effective only upon approval of a majority of those voting on the proposed amendment within the city-county consolidated area.(3)  If a petition valid under the provisions of section 331.306 is filed with the governing body of the city-county consolidated government, proposing an amendment to the charter, the governing body must submit the proposed amendment to the voters and, in such an event, the amendment becomes effective only upon approval of a majority of those voting on the proposed amendment within the city-county consolidated area.b.  The proposed amendment shall be submitted at the general election. However, if the amendment is proposed pursuant to paragraph “a”, subparagraph (1), the proposed amendment may be submitted at a special election if the resolution submitting the amendment to the voters is adopted by a two-thirds majority of the membership of the governing body.c.(1)  If an election is held, the governing body shall submit the question of amending the charter to the electors in substantially the following form: Should the amendment described below be adopted for the city-county consolidated charter of (insert name of county and of each consolidated city)?(2)  The ballot must contain a brief description and summary of the proposed amendment.d.  An amendment shall not adopt an alternative form of county government.e.  Notwithstanding paragraph “b”, if an amendment to a charter proposes to increase or decrease the number of members on the governing body, the amendment shall be submitted to the voters at a general election.88 Acts, ch 1229, §19, 91 Acts, ch 256, §19, 20, 2004 Acts, ch 1066, §14, 31, 2010 Acts, ch 1061, §127Referred to in 331.231, 331.237, 331.260, 331.262, 372.1, 373.4331.248Charter of consolidation.1.  The charter commission proposing a city-county consolidated form of government shall prepare, adopt, and cause to be submitted to the voters the charter.2.  The charter for a city-county consolidated form of government shall:a.  Provide for adjustment of existing bonded indebtedness and other obligations in a manner which will provide for a fair and equitable burden of taxation for debt service.b.  Provide for establishment of service areas, except that formation of a city-county consolidated form of government shall not affect the assignment of electric utility service territories pursuant to chapter 476, and shall not affect the rights of a city to grant a franchise under chapter 364.c.  Provide for the transfer or other disposition of property and other rights, claims, assets, and franchises of the county and each city consolidated under the alternative form.d.  Provide the official name of the city-county consolidated government.e.  Provide for the transfer, reorganization, abolition, absorption, and adjustment of boundaries of all existing boards, bureaus, commissions, agencies, special districts, and political subdivisions of the city-county consolidated government.f.  Provide for the exercise of home rule power and authority not inconsistent with state law.g.  Provide for a governing body of an odd number of members, not less than five, but which may exceed the number of members specified in sections 331.201, 331.203, and 331.204. The titles of the members of the governing body shall be determined by the charter.h.  Provide for a representation plan for the governing body which representation plan may differ from the representation plans provided in section 331.206 and in chapter 372. If the plan calls for representation by districts and the charter has been approved in a county whose population is one hundred eighty thousand or more, the plan shall be drawn pursuant to section 331.210A, subsection 2, paragraph “f”. The initial representation plan for such a county shall be drawn as provided in section 331.210A, subsection 2, paragraph “f”, within one hundred twenty days after the election at which the charter is approved. For the initial representation plan, the charter commission shall assume the role of the governing body for purposes of this paragraph and section 331.210A, subsection 2, paragraphs “d” through “f”.i.  Provide for the initial compensation for members of the governing body and for a method of changing the compensation.3.  The charter may grant the legislative body of the consolidated government the authority to transfer, reorganize, and provide a method for adjusting the boundaries of the entities within the consolidated government.4.a.  The consolidation charter may include other provisions which the commission elects to include and which are not irreconcilable with state law. These provisions may include but are not limited to the following:(1)  Provide for a method of selecting officers of the governing body and fixing their terms of office which may differ from the requirements of sections 331.208 through 331.211 and the provisions of chapter 372.(2)  Provide for meetings of the governing body and rules of procedure which may differ from the requirements of section 331.213, except that the meetings shall be scheduled and conducted in compliance with chapter 21.(3)  Provide for combining the duties of elected officials of the county, for eliminating elected offices and the assumption of the duties of those offices by appointed officials, and for adding to, deleting from, or otherwise changing the duties of officials, elected or otherwise, of the county and each consolidated city. If the charter provides that one or more elective offices are combined, the board of supervisors shall appoint one of the elective officers of the combined offices to serve until new officers have been elected at the general election in the even-numbered year and have qualified for office. If the charter calls for the elimination of an elective office, that elective officer’s term of office shall expire on the date specified in the charter.(4)  Provide for the organization of city and county departments, agencies, or boards. The organization plan may provide for the abolition or consolidation of a department, agency, board, or commission and the assumption of its powers and duties by the governing body or by another department, agency, board, or commission.(5)  Provide for a method for the governing body or another office to exercise the powers and duties of the township trustees, in lieu of their election or appointment.(6)  Provide for a chief executive officer, a method of selecting that officer, the compensation for that officer, a method of changing the compensation, and the powers and duties of that officer.(7)  If the charter provides for a chief executive office, provide for the appointment of a chief executive officer pro tem, the compensation for that officer, a method of changing the compensation, and the manner in which that officer would exercise the powers and duties of the chief executive officer.(8)  Provide for the appointment of a city manager, a method for determining and changing the compensation for the city manager, and the powers and duties of the city manager.b.  This subsection does not apply to the board of trustees of a county hospital or to the board of trustees of a city hospital.88 Acts, ch 1229, §20, 91 Acts, ch 256, §21, 22, 2004 Acts, ch 1066, §15 – 17, 31, 2010 Acts, ch 1061, §180Referred to in 331.231, 331.261, 372.1, 373.4331.249Effect of consolidation.1.a.  A city-county consolidated form of government under which a county and one or more cities within the county unite to form a single unit of local government shall create a unified government which includes a municipal corporation and a county. The consolidated unit shall have the separate status of a county and a city for all purposes and shall constitute two political subdivisions, a consolidated city and a county, under combined governance. The consolidated unit shall retain one separate constitutional debt limitation with respect to its status as a city and a separate constitutional debt limitation with respect to its status as a county.b.  The governing body of a city-county consolidated form of government under which a county and one or more cities within the county create a unified government empowered to govern a city and a county shall have, with respect to the county, the power and authority of the board of supervisors of a county, and, with respect to each city, the power and authority of the city council of a city. Each consolidated city and the county constitute separate political subdivisions. Each consolidated city and the county shall each retain a separate constitutional debt limitation and shall each have the authority to issue bonds and incur financial obligations in accordance with the provisions of state law applicable to a city or a county, respectively.2.a.  The city-county consolidated form of government may include an area which is located in another county, but which is within the corporate boundaries of one of the consolidated cities. Services may be provided in the extra-county area and taxes to fund those services may be collected in the extra-county area by the consolidated government, to the extent permitted by the Constitution of the State of Iowa. In addition to the right to vote in the county of residence, electors residing in the extra-county area shall have the right to vote on any matter related to the city-county consolidated government, including election of its governing body and its chief executive officer, if any.b.  If a city-county consolidation charter is proposed, within ninety days following the final report of the commission, a resident or property owner of the commission area proposed to be consolidated may bring an action in district court for declaratory judgment to determine the legality of the proposed charter and to otherwise declare the effect of the charter. The court shall expedite its review and determination in this matter. The referendum on the proposed charter shall be stayed during pendency of the action and for such additional time during which the proposed charter or its enabling legislation does not conform to the Constitution or laws of the State of Iowa. If in its final judgment the court determines that the proposed charter fails to conform to the Constitution or laws of this state, the commission shall have a period of six months in which to revise and resubmit the proposed charter.3.  All provisions of law authorizing contributions of any kind, in money or otherwise, from the state or federal government to counties and cities shall remain in full force with respect to each city and the county comprising a city-county consolidated government.4.  The adoption of a charter for a city-county consolidated government does not alter any right or liability of the county or consolidated city in effect at the time of the election at which the charter was adopted.5.  All departments and agencies of the county and of each consolidated city shall continue to operate until their authority to operate is superseded by action of the governing body.6.  Upon the effective date of the adopted charter, the county and each participating city shall adopt the city-county consolidated form of government by ordinance, and shall file a copy with the secretary of state and maintain available copies for public inspection. The county shall provide each participating city with a copy of the county’s ordinance. Each participating city shall provide a copy of that city’s ordinance to the county and to the other participating cities.7.a.  Members of the governing body of the county shall continue in office after the effective date of the charter until the members of the governing body and the chief executive officer, if any, of the city-county consolidated government have been elected and qualified, at which time the offices of the former governing body of the county shall be abolished and the terms of the members of the former governing body shall be terminated. Members of the governing body and the mayor of each consolidated city shall continue in office after the effective date of the charter until the members of the governing body of the city-county consolidated government and the chief executive officer, if any, have been elected and qualified, at which time the office of mayor and of the former governing body of each consolidated city shall be abolished and the term of the members of each governing body and the term of each mayor shall be terminated.b.  During the period between the effective date of the charter and the election and qualification of the members of the governing body of the city-county consolidated government and the election and qualification of the chief executive officer, if any, the former governing bodies of the county and each city and the mayor of each city shall continue to exercise the power of, and to perform the duties for, their respective county and city. The charter shall provide that these incumbent officers assist in planning and carrying out the transition to the city-county consolidated form of government. The board of supervisors shall include in its budget for the fiscal year in which the charter becomes effective funds sufficient to provide for the operating expenses of a transition committee and for expenses incurred in initially establishing districts if the charter provides for representation by districts and for salaries for newly elected officers of the city-county consolidated government, after consultation with the transition committee.8.  If a city-county consolidation charter is submitted to the electorate but is not adopted, another charter shall not be submitted to the electorate for at least two years from the date of the election at which the charter was rejected. If a city-county consolidation charter is adopted, a proposed charter for another alternative form of county government shall not be submitted to the electorate for at least six years from the date of the election at which the charter was adopted.88 Acts, ch 1229, §21, 91 Acts, ch 256, §23, 24, 2004 Acts, ch 1066, §18, 31, 2010 Acts, ch 1061, §180Referred to in 331.231, 372.1, 373.4331.250General powers of consolidated local governments.The consolidation charter shall provide for the delivery of services to specified areas of the county and of each consolidated city. The governing body of the consolidated government shall supervise the administration of the provision of services in each of the designated service areas and shall have the authority to determine the boundaries of the service areas. For each service provided by the consolidated government, the consolidated government shall assume the same statutory rights, powers, and duties relating to the provision of the service as if the county or the member city were itself providing the service to its citizens.1988 Acts, ch 1229, §22; 1991 Acts, ch 256, §25; 2004 Acts, ch 1066, §19,31Referred to in 331.231, 372.1, 373.4331.251Rules, ordinances, and resolutions of consolidated government.1.  Each rule, ordinance, or resolution in force within a county or within a city on the effective date of the charter shall remain in force within that county or within that city until superseded by action of the new governing body, unless the rule, ordinance, or resolution is in conflict with a provision of the charter, in which case, the charter provision shall supersede the conflicting rule, ordinance, or resolution. The governing body of a participating city or county in office on the effective date of the charter shall retain its powers to adopt motions, resolutions, or ordinances provided that such motions, resolutions, or ordinances do not conflict with the provisions of the charter. Ordinances and resolutions relating to public improvements to be paid for in whole or in part by special assessments shall remain in effect until paid in full.2.  If a charter creating a city-county consolidated form of government provides for a chief executive officer with the power to veto an ordinance, an amendment to an ordinance, or a resolution, the governing body shall adopt legislation in accordance with the provisions of chapter 380. If a charter creating a city-county consolidated form of government does not provide for a chief executive officer, the governing body shall adopt legislation in accordance with the provisions of section 331.302. However, a charter may provide that approval of certain ordinances, amendments, or resolutions shall require the affirmative vote of more than a majority of all members of the governing body.1988 Acts, ch 1229, §23; 2004 Acts, ch 1066, §20,31Referred to in 331.231, 372.1, 373.4331.252Form of ballot city-county consolidation.1.  The question of city-county consolidation shall be submitted to the electors in substantially the following form: Should the charter described below be adopted for (insert name of county and each city proposing to consolidate)?2.  The ballot must contain a brief description and summary of the proposed charter.88 Acts, ch 1229, §24, 91 Acts, ch 256, §26, 2004 Acts, ch 1066, §21, 31, 2010 Acts, ch 1061, §128Referred to in 331.231, 331.260, 372.1, 373.4MULTICOUNTY CONSOLIDATION331.253Requirements for multicounty government consolidation.1.  Consolidation may be placed on the ballot only by a joint report by two or more counties.2.  A final report must contain a consolidation charter if multicounty consolidation is recommended. The consolidation charter must conform to the provisions and requirements in accordance with this part.1988 Acts, ch 1229, §25; 1991 Acts, ch 256, §27Referred to in 331.231, 331.233331.254Charter of consolidation.1.  When multicounty consolidation is recommended, the consolidation charter shall provide for all of the following:a.  Adjustment of existing bonded indebtedness and other obligations in a manner which assures a fair and equitable burden of taxation for debt service.b.  Establishment of subordinate service districts.c.  The transfer or other disposition of property and other rights, claims, assets, and franchises of the counties consolidated under the charter.d.  The official name of the consolidated county.e.  The transfer, reorganization, abolition, absorption, and adjustment of boundaries of existing boards, subordinate service districts, local improvement districts, and agencies of the consolidated counties.f.  The merger of the elective offices of each consolidating county with the election of new officers within sixty days after the effective date of the charter. The elections shall be conducted by the county commissioner of elections of each county. No primary election shall be held. Nominations shall be made pursuant to section 43.78 and chapters 44 and 45, as applicable, except that the filing deadline shall be forty days before the election.g.  The merger of the appointive offices of each consolidating county.2.  The consolidation charter may include other provisions that are not inconsistent with state law.88 Acts, ch 1229, §26, 91 Acts, ch 256, §28, 29, 94 Acts, ch 1180, §47, 2004 Acts, ch 1066, §22, 23, 31, 2010 Acts, ch 1061, §180Referred to in 331.231331.255Form of ballot multicounty consolidation.1.  The question of multicounty consolidation shall be submitted to the electors in substantially the following form: Should the consolidation charter described below be adopted for (name of applicable county)?2.  The ballot must contain a brief description and summary of the proposed charter.88 Acts, ch 1229, §27, 91 Acts, ch 256, §30, 2010 Acts, ch 1061, §129Referred to in 331.231, 331.257331.256Joining existing multicounty consolidated government.A county may join an existing multicounty consolidated government by resolution of the board of supervisors or upon petition of eligible electors of the county equal in number to at least twenty-five percent of the persons who voted at the last general election for the office of governor or president of the United States, whichever is fewer. Within fifteen days after receiving a valid petition, the board of the petitioning county shall adopt a resolution in favor of participation and shall immediately forward the resolution to the legislative body of the multicounty consolidated government. If a majority of the multicounty consolidated board of supervisors approves the resolution, the question of joining the multicounty consolidated government shall be submitted to the electorate of the petitioning county within sixty days after approval of the resolution.1991 Acts, ch 256, §31Referred to in 331.231, 331.257331.257Recognition of change in boundaries by general assembly.If a charter for multicounty consolidation is adopted pursuant to section 331.255 or if the question of joining a multicounty consolidated government is approved pursuant to section 331.256, the general assembly next convening following the election required by section 331.255 or 331.256 shall pass legislation recognizing the change in boundaries of the counties where the question of multicounty consolidation was approved. The boundaries recognized in the legislation shall conform to the boundaries contained in the consolidation charter. The legislation shall contain the official name of the consolidated county as that name is given in the consolidation charter.2004 Acts, ch 1066, §24,31Referred to in 331.231331.258 and 331.259 COMMUNITY COMMONWEALTH331.260Community commonwealth.1.  A county and one or more cities or townships within the county, a contiguous county, and a city or a township within a contiguous county may unite to establish an alternative form of local government for the purpose of making more efficient use of their resources by providing for the delivery of regional services.2.a.  A charter proposing a community commonwealth as an alternative form of government may be submitted to the voters only by a commission established under section 331.232. A majority vote by the commission is required for the submission of a charter proposing a community commonwealth as an alternative form of local government. The commission submitting a community commonwealth form of government shall issue a final report and proposal. Adoption of the proposed community commonwealth charter requires the approval of a majority of the votes cast in the entire county and requires the approval of a majority of the votes cast in one or more cities named on the ballot. A city named on the ballot is included in the community commonwealth only if the proposed community commonwealth charter is approved by a majority of the votes cast in the city.b.  The question of forming a community commonwealth shall be submitted to the electorate in substantially the same form as provided in section 331.252. The effective date of the charter and election of new officers of the community commonwealth shall be as provided in section 331.247, subsection 5.91 Acts, ch 256, §32, 2004 Acts, ch 1066, §25, 31, 2005 Acts, ch 19, §43, 2010 Acts, ch 1061, §180Referred to in 28E.40, 331.231, 331.237, 372.1331.261Charter — community commonwealth.1.  The community commonwealth charter shall provide for the following:a.  The official name of the community commonwealth government.b.  An elective legislative body established in the manner provided for county boards of supervisors under sections 331.201 through 331.216 and section 331.248, subsection 2, the initial compensation for members of that body, and for a method of changing the compensation.c.  Appointment of a manager pursuant to sections 331.241 through 331.243.d.  Adjustment of existing bonded indebtedness and other obligations to the extent it relates to the delivery of services.e.  The transfer or other disposition of property and other rights, claims, assets, and franchises as they relate to the delivery of services.f.  The transfer, reorganization, abolition, adjustment, and absorption of existing boards, existing subordinate service districts, local improvement districts, and agencies of the participating county and cities.g.  A system of delivery of services to the entire community commonwealth pursuant to section 331.263.h.  A formula for the transfer of taxing authority from member cities to the community commonwealth governing body to fund the delivery of regional services.i.  The transfer into the community commonwealth of areawide services which had been provided by other boards, commissions, and local governments, except that formation of a community commonwealth shall not affect the assignment of electric utility service territories pursuant to chapter 476, and shall not affect the rights of a city to grant a franchise under chapter 364.j.  A process by which the governing body of the community commonwealth and the governing bodies of the member cities provide by mutual agreement for the delivery of specified services to the community commonwealth.k.  The partisan election of community commonwealth government officials.2.  The community commonwealth charter may include other provisions which the commission elects to include and which are not irreconcilable with state law, including, but not limited to, those provisions in section 331.248, subsection 4.91 Acts, ch 256, §33, 2004 Acts, ch 1066, §26, 27, 31, 2010 Acts, ch 1061, §180Referred to in 28E.40, 331.231, 372.1331.262Adoption of charter — effect.1.a.  As a political subdivision of the state, the community commonwealth unit of local government shall have the statutory and constitutional status of a county and of a city to the extent the community commonwealth governing body assumes the powers and duties of cities as those powers and duties relate to the delivery of services. For each service provided by the community commonwealth, the community commonwealth shall assume the same statutory rights, powers, and duties relating to the provision of the service as if the member city were itself providing the service to its citizens.b.  On its effective date, the community commonwealth charter operates to replace the existing county government structure. The governments of participating cities shall remain in existence to render those services not transferred to the community commonwealth government.2.  The adoption of the community commonwealth form of government does not alter any right or liability of the county or member city in effect at the time of the election at which the charter was adopted.3.  All departments and agencies of the county and of each member city shall continue to operate until their authority to operate is superseded by action of the governing body.4.  All ordinances or resolutions in effect remain effective until amended or repealed, unless they are irreconcilable with the adopted charter.5.  Upon the effective date of the adopted charter, the county shall adopt the community commonwealth form of government by ordinance, and shall file a copy with the secretary of state and maintain available copies for public inspection.6.  Members of the governing body of the county and of each member city shall continue in office until the members of the governing body of the community commonwealth have been elected and sworn into office, at which time the offices of the former governing bodies shall be abolished, and the terms of the members of the former governing bodies shall be terminated. During the period between the effective date of the charter and the election and qualification of the elected members of the new governing body, the former governing bodies of each member city and of the county shall continue to perform their duties and shall assist in planning the transition to the community commonwealth form of government.7.  If a community commonwealth charter is submitted to the electorate but is not adopted, another charter shall not be submitted to the electorate for at least two years from the date of the election at which the charter was rejected. If a community commonwealth charter is adopted, a proposed charter for another alternative form of county government shall not be submitted to the electorate for at least six years from the date of the election at which the charter was adopted.8.  If a community commonwealth charter is adopted, the charter may be amended at any time. The charter shall be amended in the manner provided in section 331.247, subsection 7.9.a.  A city or county wishing to terminate its membership in the community commonwealth government must do so pursuant to the existing charter procedure under this chapter or chapter 372, whichever is applicable.b.  A city or county may join an existing community commonwealth government by resolution of the board or council, whichever is applicable, or upon petition of eligible electors of the city or county, whichever is applicable, equal in number to at least twenty-five percent of the persons who voted at the last general election for the office of governor or president of the United States, whichever is fewer. Within fifteen days after receiving a valid petition, the applicable governing body shall adopt a resolution in favor of participation and shall immediately forward the resolution to the governing body of the community commonwealth. If a majority of the community commonwealth governing body approves the resolution, the question of joining the community commonwealth shall be submitted to the electorate of the petitioning city or county within sixty days after approval of the resolution.91 Acts, ch 256, §34, 2004 Acts, ch 1066, §28, 31, 2010 Acts, ch 1061, §130Referred to in 28E.40, 331.231, 372.1331.263Service delivery.1.  The governing body of the community commonwealth government shall administer the provision of services in each of the designated service areas and shall have the authority to determine the boundaries of the service areas.2.  The governing body of the community commonwealth shall have the authority to levy county taxes and shall have the authority to levy city taxes to the extent the city tax levy authority is transferred by the charter to the community commonwealth. A city participating in the community commonwealth shall transfer a portion of the city’s tax levy authorized under section 384.1 or 384.12, whichever is applicable, to the governing body of the community commonwealth. The maximum rates of taxes authorized to be levied under sections 384.1 and 384.12 by a city participating in the community commonwealth shall be reduced by an amount equal to the rates of the same or similar taxes levied in the city by the governing body of the community commonwealth.1991 Acts, ch 256, §35Referred to in 331.231, 331.261, 372.1331.264 through 331.300 
SUBCHAPTER IIIPOWERS AND DUTIES OF A COUNTYPART 1GENERAL POWERS AND DUTIES331.301General powers and limitations.1.  A county may, except as expressly limited by the Constitution of the State of Iowa, and if not inconsistent with the laws of the general assembly, exercise any power and perform any function it deems appropriate to protect and preserve the rights, privileges, and property of the county or of its residents, and to preserve and improve the peace, safety, health, welfare, comfort, and convenience of its residents. This grant of home rule powers does not include the power to enact private or civil law governing civil relationships, except as incident to an exercise of an independent county power.2.  A power of a county is vested in the board, and a duty of a county shall be performed by or under the direction of the board except as otherwise provided by law.3.  The enumeration of a specific power of a county, the repeal of a grant of power, or the failure to state a specific power does not limit or restrict the general grant of home rule power conferred by the Constitution and this section. A county may exercise its general powers subject only to limitations expressly imposed by a state law.4.  An exercise of a county power is not inconsistent with a state law unless it is irreconcilable with the state law.5.  A county shall substantially comply with a procedure established by a state law for exercising a county power unless a state law provides otherwise. If a procedure is not established by state law, a county may determine its own procedure for exercising the power.6.a.  A county shall not set standards and requirements which are lower or less stringent than those imposed by state law, but may set standards and requirements which are higher or more stringent than those imposed by state law, unless a state law provides otherwise.b.  A county shall not impose any fee or charge on any individual or business licensed by the plumbing and mechanical systems board for the right to perform plumbing, mechanical, HVAC, refrigeration, sheet metal, or hydronic systems work within the scope of the license. This paragraph does not prohibit a county from charging fees for the issuance of permits for, and inspections of, work performed in its jurisdiction.c.(1)  A county shall not adopt an ordinance, motion, resolution, or amendment that sets standards or requirements regarding the sale or marketing of consumer merchandise that are different from, or in addition to, any state law. For purposes of this paragraph:(a)  “Consumer merchandise” means merchandise offered for sale or lease, or provided with a sale or lease, primarily but not exclusively for personal, family, or household purposes, and includes any container used for consuming, carrying, or transporting such merchandise.(b)  “Container” means a bag, cup, package, container, bottle, or other packaging that is all of the following:(i)  Designed to be either reusable or single-use.(ii)  Made of cloth, paper, plastic, including foamed or expanded plastic, cardboard, corrugated material, aluminum, glass, or postconsumer recycled or similar material or substrates, including coated, laminated, or multilayer substrates.(iii)  Designed for consuming, transporting, or protecting merchandise, food, or beverages from or at a food service or retail facility.(2)  An ordinance, motion, resolution, or amendment adopted prior to March 30, 2017, that violates this paragraph is void and unenforceable on and after March 30, 2017.(3)  This paragraph “c” shall not apply to county solid waste or recycling collection or county solid waste or recycling programs.d.  A county shall not adopt an ordinance, motion, resolution, or amendment, or use any other means, that restricts an owner of real property from refinancing existing debt on, selling, or otherwise transferring title to the property by requiring the owner to take or show compliance with any action with respect to the property or pay any fee before, during, or after refinancing existing debt on, selling, or otherwise transferring title to the property.7.  A county shall not levy a tax unless specifically authorized by a state statute.8.  A county is a body corporate for civil and political purposes and shall have a seal as provided in section 331.552, subsection 4.9.  Supervisors and other county officers may administer oaths and take affirmations as provided in chapter 63A.10.  A county may enter into leases or lease-purchase contracts for real or personal property in accordance with the following terms and procedures:a.  A county shall lease or lease-purchase property only for a term which does not exceed the economic life of the property, as determined by the board.b.  A lease or lease-purchase contract entered into by a county may contain provisions similar to those sometimes found in leases between private parties, including, but not limited to, the obligation of the lessee to pay any of the costs of operation or ownership of the leased property and the right to purchase the leased property.c.  A provision of a lease or lease-purchase contract which stipulates that a portion of the rent payments be applied as interest is subject to chapter 74A. Other laws relating to interest rates do not apply. Chapter 75 is not applicable. A county enterprise is a separate entity under this subsection, whether it is governed by the board or another governing body.d.  The board must follow substantially the same authorization procedure required for the issuance of general obligation bonds issued for the same purpose to authorize a lease or a lease-purchase contract made payable from the debt service fund.e.  The board may authorize a lease or lease-purchase contract which is payable from the general fund if the contract would not cause the total of lease and lease-purchase payments due from the general fund of the county in any single future fiscal year for all lease or lease-purchase contracts in force on the date of the authorization, excluding payments to exercise purchase options or to pay the expenses of operation or ownership of the property, to exceed ten percent of the last certified general fund budget amount in accordance with the following procedures:(1)(a)  The board must follow substantially the authorization procedures of section 331.443 to authorize a lease or lease-purchase contract for personal property which is payable from the general fund. The board must follow substantially the authorization procedures of section 331.443 to authorize a lease or lease-purchase contract for real property which is payable from the general fund if the principal amount of the lease-purchase contract does not exceed the following limits:(i)  Four hundred thousand dollars in a county having a population of twenty-five thousand or less.(ii)  Five hundred thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand.(iii)  Six hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand.(iv)  Eight hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand.(v)  One million dollars in a county having a population of more than two hundred thousand.(b)  However, if the principal amount of a lease or lease-purchase contract pursuant to this subparagraph (1) is less than twenty-five thousand dollars, the board may authorize the lease or lease-purchase contract without following the authorization procedures of section 331.443.(2)  The board must follow the following procedures to authorize a lease or lease-purchase contract for real property which is payable from the general fund if the principal amount of the lease or lease-purchase contract exceeds the limits set forth in subparagraph (1):(a)  The board must institute proceedings for entering into a lease or lease-purchase contract payable from the general fund by causing a notice of the meeting to discuss entering into the lease or lease-purchase contract, including a statement of the principal amount and purpose of the lease or lease-purchase and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the discussion meeting. No sooner than thirty days following the discussion meeting shall the board hold a meeting at which it is proposed to take action to enter into the lease or lease-purchase contract.(b)(i)  If at any time before the end of the thirty-day period after which a meeting may be held to take action to enter into the lease or lease-purchase contract, a petition is filed with the auditor in the manner provided by section 331.306, asking that the question of entering into the lease or lease-purchase contract be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to enter into the lease or lease-purchase contract to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of entering into the lease or lease-purchase contract. However, for purposes of this subparagraph (2), the petition shall not require signatures in excess of one thousand persons.(ii)  The question to be placed on the ballot shall be stated affirmatively in substantially the following manner: Shall the county of enter into a lease or lease-purchase contract in an amount of $ for the purpose of ?(iii)  Notice of the election and its conduct shall be in the manner provided in section 331.442, subsections 2 through 4.(c)  If a petition is not filed or if a petition is filed and the proposition of entering into a lease or lease-purchase contract is approved at the election, the board may proceed and enter into the lease or lease-purchase contract.f.  The governing body may authorize a lease or lease-purchase contract payable from the net revenues of a county enterprise or combined county enterprise by following the authorization procedures of section 331.464.g.  A lease or lease-purchase contract to which a county is a party or in which a county has a participatory interest is an obligation of a political subdivision of this state for the purposes of chapters 502 and 636, and is a lawful investment for banks, trust companies, savings associations, investment companies, insurance companies, insurance associations, executors, guardians, trustees, and any other fiduciaries responsible for the investment of funds.h.  Property that is lease-purchased by a county is exempt under section 427.1, subsection 2.i.  A contract for construction by a private party of property to be lease-purchased by a county is a contract for a public improvement and is subject to section 331.341, subsection 1. 11.  A county may enter into insurance agreements obligating the county to make payments beyond its current budget year to procure or provide for a policy of insurance, a self-insurance program, or a local government risk pool to protect the county against tort liability, loss of property, or any other risk associated with the operation of the county. Such a self-insurance program or local government risk pool is not insurance and is not subject to regulation under chapters 505 through 523C. However, those self-insurance plans regulated pursuant to section 509A.14 shall remain subject to the requirements of section 509A.14 and rules adopted pursuant to that section.12.  The board of supervisors may credit funds to a reserve for the purposes authorized by subsection 11 of this section; section 331.424, subsection 1, paragraph “a”, subparagraph (5); and section 331.441, subsection 2, paragraph “b”. Moneys credited to the reserve, and interest earned on such moneys, shall remain in the reserve until expended for purposes authorized by subsection 11 of this section; section 331.424, subsection 1, paragraph “a”, subparagraph (5); or section 331.441, subsection 2, paragraph “b”.13.  The board of supervisors may waive a tax penalty, interest, or costs related to the collection of a tax if the board finds that a clerical error resulted in the penalty, interest, or cost. This subsection does not apply to bonded special assessments without the approval of the affected taxing jurisdiction.14.  The county may establish a department of public works. The department shall be administered by the county engineer or other person appointed by the board of supervisors. In addition to other duties assigned by the board, the department shall provide technical assistance to political subdivisions in the county including special districts relating to their physical infrastructure and may provide managerial and administrative services for special districts and combined special districts.15.a.  A county may adopt and enforce an ordinance requiring the construction of a storm shelter at a manufactured home community or mobile home park which is constructed after July 1, 1999. In lieu of requiring construction of a storm shelter, a county may require a community or park owner to provide a plan for the evacuation of community or park residents to a safe place of shelter in times of severe weather including tornadoes and high winds if the county determines that a safe place of shelter is available within a reasonable distance of the manufactured home community or mobile home park for use by community or park residents. Each evacuation plan prepared pursuant to this subsection shall be filed with, and approved by, the local emergency management agency. If construction of a storm shelter is required, an ordinance adopted or enforced pursuant to this subsection shall not include any of the following requirements:(1)  That the size of the storm shelter be larger than the equivalent of seven square feet for each manufactured or mobile home space in the manufactured home community or mobile home park.(2)  That the storm shelter include a restroom if the shelter is used exclusively as a storm shelter.(3)  That the storm shelter exceed the construction specifications approved by a licensed professional engineer and presented by the owner of the manufactured home community or mobile home park.(4)  That the shelter be located any closer than one thousand three hundred twenty feet from any manufactured or mobile home in the manufactured home community or mobile home park.b.  For the purposes of this subsection:(1)  “Manufactured home community” means the same as land-leased community defined in sections 335.30A and 414.28A.(2)  “Manufactured home community or mobile home park” means a manufactured home community or mobile home park as defined in section 562B.7.(3)  “Storm shelter” means a single structure or multiple structures designed to provide persons with temporary protection from a storm.16.  The board of supervisors may by resolution allow a five dollar county enforcement surcharge to be assessed pursuant to section 911.4.17.  The board of supervisors may by ordinance or resolution prohibit or limit the use of consumer fireworks or display fireworks, as described in section 727.2, if the board determines that the use of such devices would constitute a threat to public safety or private property, or if the board determines that the use of such devices would constitute a nuisance to neighboring landowners.[C51, §93; R60, §221; C73, §279; C97, §394; C24, 27, 31, 35, 39, §5128; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.1; S81, §331.301; 1981 Acts, ch 117, §300]85 Acts, ch 156, §1, 86 Acts, ch 1211, §19, 87 Acts, ch 115, §51, 89 Acts, ch 101, §1, 92 Acts, ch 1138, §1, 92 Acts, ch 1204, §8, 95 Acts, ch 67, §53, 95 Acts, ch 206, §8, 12, 99 Acts, ch 186, §1, 2001 Acts, ch 143, §1, 2001 Acts, ch 153, §9, 16, 2004 Acts, ch 1119, §1, 2006 Acts, ch 1010, §93, 2009 Acts, ch 100, §8, 21, 2010 Acts, ch 1061, §131, 132, 177, 2011 Acts, ch 100, §13, 15, 2012 Acts, ch 1017, §72, 2013 Acts, ch 77, §33, 36, 2014 Acts, ch 1092, §86, 2017 Acts, ch 20, §1, 5, 2017 Acts, ch 115, §6, 12, 2018 Acts, ch 1013, §1, 2018 Acts, ch 1075, §10, 12, 13, 2018 Acts, ch 1172, §71, 72, 74Referred to in 346.27, 911.4
See also Iowa Constitution, Art. III, §39A
2018 amendment to subsection 10, paragraph i, applies to lease-purchase contracts entered into on or after April 4, 2018; 2018 Acts, ch 1075, §12, 13; 2018 Acts, ch 1172, §71, 72
Subsection 6, paragraph c, subparagraph (1), unnumbered paragraph 1 amended
Subsection 6, NEW paragraph d
Subsection 10, paragraph i amended
331.302County legislation.1.  The board shall exercise a power or perform a duty only by the passage of a motion, a resolution, an amendment, or an ordinance.2.  For a violation of an ordinance a county shall not provide a penalty in excess of the maximum fine and term of imprisonment for a simple misdemeanor under section 903.1, subsection 1, paragraph “a”. The criminal penalty surcharge required by section 911.1 shall be added to a county fine and is not a part of the county’s penalty.3.  The subject matter of an ordinance or amendment shall be generally described in its title.4.  An amendment to an ordinance or to a code of ordinances shall specifically repeal the ordinance or code, or the section, subsection, paragraph, or subpart to be amended, and shall set forth the ordinance, code, section, subsection, paragraph, or subpart as amended.5.a.  A county may by ordinance adopt by reference any portion of the Code of Iowa in effect at the time of the adoption in the manner provided in section 380.8 for adoption of a proposed code of ordinances containing a proposed new ordinance or amendment, subject to the following limitations:(1)  The ordinance shall describe the subject matter and identify the portion of the Code of Iowa adopted by chapter, section, and subsection or other subpart, as applicable.(2)  A portion of the Code of Iowa may be adopted by reference only if the criminal penalty provided by the law adopted does not exceed the maximum fine and term of imprisonment for a simple misdemeanor under section 903.1, subsection 1, paragraph “a”.(3)  Amendments or other changes to those portions of the Code of Iowa which have been adopted by reference shall serve as an automatic modification of the applicable ordinance.b.  An ordinance which adopts by reference any portion of the Code of Iowa may provide that violations of the ordinance are county infractions and subject to the limitations of section 331.307.6.a.  A proposed ordinance or amendment shall be considered and voted on for passage at two meetings of the board prior to the meeting at which it is to be finally passed, unless this requirement is suspended by a recorded vote of not less than a majority of the supervisors.b.  However, if a summary of the proposed ordinance or amendment is published as provided in section 331.305 prior to its first consideration and copies are available at the time of publication at the office of the auditor, the ordinance or amendment shall be considered and voted on for passage at one meeting prior to the meeting at which it is to be finally passed, unless this requirement is suspended by a recorded vote of not less than a majority of the supervisors.7.  Passage of an ordinance, amendment, or resolution requires an affirmative vote of not less than a majority of the supervisors. Each supervisor’s vote on an ordinance, amendment, or resolution shall be recorded.8.  A resolution becomes effective upon passage and an ordinance or amendment becomes a law when a summary of the ordinance or the complete text of the ordinance is published, unless a subsequent effective date is provided within the measure. As used in this subsection, “summary” shall mean a narrative description of the terms and conditions of an ordinance setting forth the main points of the ordinance in a manner calculated to inform the public in a clear and understandable manner the meaning of the ordinance and which shall provide the public with sufficient notice to conform to the desired conduct required by the ordinance. The description shall include the title of the ordinance, an accurate and intelligible abstract or synopsis of the essential elements of the ordinance, a statement that the description is a summary, the location and the normal business hours of the office where the ordinance may be inspected, when the ordinance becomes effective, and the full text of any provisions imposing fines, penalties, forfeitures, fees, or taxes. Legal descriptions of property set forth in ordinances shall be described in full, provided that maps or charts may be substituted for legal descriptions when they contain sufficient detail to clearly define the area with which the ordinance is concerned. The narrative description shall be written in a clear and coherent manner and shall, to the extent possible, avoid the use of technical or legal terms not generally familiar to the public. When necessary to use technical or legal terms not generally familiar to the public, the narrative description shall include definitions of those terms.9.  The auditor shall promptly record each measure, publish a summary of all ordinances or a complete text of the ordinances and amendments as provided in section 331.305, authenticate all measures except motions with signature and certification as to time and manner of publication, if any, and maintain for public use copies of all effective ordinances and codes. A copy of the complete text of an ordinance or amendment shall also be available for distribution to the public at the office of the county auditor. The auditor’s certification is presumptive evidence of the facts stated therein.10.a.  At least once every five years, the board shall compile a code of ordinances containing all of the county ordinances in effect.(1)  If a proposed code of ordinances contains only existing ordinances edited and compiled without change in substance, the board may adopt the code by ordinance.(2)  If a proposed code of ordinances contains a proposed new ordinance or amendment, the board shall hold a public hearing on the proposed code before adoption. The auditor shall publish notice of the hearing as provided in section 331.305. Copies of the proposed code of ordinances shall be available at the auditor’s office and the notice shall so state. Within thirty days after the hearing, the board may adopt the proposed code of ordinances which becomes law upon publication of the ordinance adopting it. If the board substantially amends the proposed code of ordinances after a hearing, notice and hearing shall be repeated.b.  Ordinances and amendments which become effective after adoption of a code of ordinances may be compiled as a supplement to the code, and upon adoption of the supplement by resolution, become part of the code of ordinances.c.  An adopted code of ordinances is presumptive evidence of the passage, publication, and content of the ordinances therein as of the date of the auditor’s certification of the ordinance adopting the code or supplement.11.  The compensation paid to a newspaper for a publication required by this section shall not exceed the fee provided in section 618.11. The compensation paid to a newspaper for publication of the complete text of an ordinance shall not exceed three-fourths of the fee provided in section 618.11.12.  The board may adopt the provisions of a statewide or nationally recognized standard code or portions of any such code by an ordinance which identifies the code by subject matter, source, and date, and incorporates the provisions either by reference or by setting them forth in full. The code or portion shall be adopted only after notice and hearing in the manner provided in subsection 10.13.  Immediately after the effective date of a measure establishing a zoning district, building lines, or fire limits, the auditor shall certify the measure and a plat showing the district, lines, or limits, to the recorder. The recorder shall record the measure and plat in the miscellaneous record or other book provided for special records, and shall index the record.14.  A measure voted upon is not invalid because a supervisor has a conflict of interest, unless the vote of the supervisor was decisive to passage of the measure. If a majority or unanimous vote of the board is required by statute, the majority or vote shall be computed on the basis of the number of supervisors not disqualified by reason of conflict of interest. However, a majority of all supervisors is required for a quorum. For the purposes of this subsection, the statement of a supervisor that the supervisor declines to vote by reason of conflict of interest is conclusive and shall be entered of record.15.  A valid measure adopted by a county prior to July 1, 1981, remains valid unless the measure is irreconcilable with a state law.16.  A county shall not provide a civil penalty in excess of seven hundred fifty dollars for the violation of an ordinance which is classified as a county infraction or if the infraction is a repeat offense, a civil penalty not to exceed one thousand dollars for each repeat offense. A county infraction is not punishable by imprisonment.1. [C31, 35, §5903-c9; C39, §5903.09; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §330.11; S81, §331.302(1); 1981 Acts, ch 117, §301]2. [C97, §1349; C24, 27, 31, 35, 39, §5587, 7180; C46, §361.7, 444.19; C50, 54, 58, §358A.26, 361.7, 444.19; C62, 66, 71, 73, 75, §332.30, 358A.26, 444.19; C77, 79, 81, §332.30, 332.51, 358A.26; S81, §331.302(2); 1981 Acts, ch 117, §301]3 – 5. [S81, §331.302(3 – 5); 1981 Acts, ch 117, §301]6. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §329.9; S81, §331.302(6); 1981 Acts, ch 117, §301]7 – 10. [S81, §331.302(7 – 10); 1981 Acts, ch 117, §301]11. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §358A.25; S81, §331.302(11); 1981 Acts, ch 117, §301]12 – 14. [S81, §331.302(12 – 14); 1981 Acts, ch 117, §301]1984 Acts, ch 1219, §30; 1986 Acts, ch 1202, §3; 1991 Acts, ch 145, §1,2; 1996 Acts, ch 1098, §1; 1998 Acts, ch 1144, §1; 1999 Acts, ch 153, §7,8; 2000 Acts, ch 1203, §17,18; 2003 Acts, ch 178, §21; 2004 Acts, ch 1111, §1; 2009 Acts, ch 21, §3,4Referred to in 331.251, 331.304A, 335.6, 368.26, 455B.146, 455B.175, 455B.192
See also Iowa Constitution, Art. III, §39A
331.303General duties of the board.The board shall:1.  Keep record books as follows:a.  A “minute book” which records all orders and decisions other than those relating to drainage districts. The minute book or a separate index book must contain an alphabetical index by subject matter categories of the proceedings shown by the minutes.b.  A “warrant book” which records each warrant drawn in the order of issuance by number, date, amount, and name of drawee, and refers to the order in the minute book authorizing its drawing. The board may authorize the auditor to issue checks in lieu of warrants. If the issuance of checks is authorized, the word “check” shall be substituted for the word “warrant” in those sections of this chapter and chapters 6B, 11, 35B, 336, 349, 350, 427B, and 468 in which the issuance of a check is authorized in lieu of a warrant.c.  A “claim register” which records all claims for money filed against the county. Claims shall be numbered consecutively in order of filing and entered alphabetically by the claimant’s name. The claim register shall show the date of filing, the number of the claim and its general nature, and the action of the board on the claim including the fund against which it is allowed if it is allowed. The claims allowed at each meeting shall be listed in the minute book by claim number.2.  Maintain its records in accordance with chapter 22.3.  Act upon applications for cigarette tax permits in accordance with chapter 453A.4.  Act upon applications for liquor control licenses and retail beer permits in accordance with section 123.32.5.  Select official newspapers and cause official publications to be made in accordance with chapters 349 and 618.6.  Adopt rules relating to the labor of prisoners in the county jail in accordance with sections 356.16 to 356.19, and may establish the cost of board and provide for the transportation of certain prisoners in accordance with section 356.30.7.  Divide the county into townships, and proceed upon a petition to divide, dissolve or change the name of a township in accordance with chapter 359.8.  Approve the written investment policy for the county required under section 12B.10B.9.  Cause on-site inspections of pipeline construction projects as required in section 479.29, subsection 2, and the board may petition for rules as provided in that section.10.  Defend, save harmless, and indemnify its officers, employees, and agents against tort claims, and may settle the claims, in accordance with sections 670.8 and 670.9.11.  Perform other duties as required by law.[R60, §318; C73, §308; C97, §442; C24, 27, 31, 35, 39, §5122, 5123; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §331.19, 331.20; S81, §331.303; 1981 Acts, ch 117, §302; 1982 Acts, ch 1104, §33]1983 Acts, ch 186, §10069,10201; 1992 Acts, ch 1156, §13; 1999 Acts, ch 204, §35; 2001 Acts, ch 45, §1; 2001 Acts, ch 176, §67; 2004 Acts, ch 1019, §27Referred to in 331.504331.304Procedural limitations on general county powers.If a county proposes to exercise any of the following powers, it shall do so in accordance with the following limitations:1.  The power to act jointly with other political subdivisions or public or private agencies shall be exercised in accordance with chapter 28E or 28I or other applicable state law.2.  The power to adopt, administer and enforce the state building code shall be exercised in accordance with chapter 103A. The power to adopt by ordinance, administer, and enforce a county building code, is subject to the following restrictions:a.  A county building code shall not apply within the incorporated area of a city except at the option of the city, and shall not apply within a city’s two-mile limit referred to in section 414.23, to the extent that the city has adopted a building code within the two-mile limit.b.  A county building code shall not apply to farm houses or other farm buildings which are primarily adapted for use for agricultural purposes, while so used or under construction for that use.3.  A county shall not license elevator inspectors or regulate elevator conveyances except as provided in section 89A.15.4.  The power to adopt airport zoning regulations applicable to airport hazard areas shall be exercised in accordance with chapter 329.5.  The power to adopt county zoning regulations shall be exercised in accordance with chapter 335.6.  The board may file a petition with the city development board as provided in section 368.11.7.  The power to take private property for public use shall only be exercised by counties for public purposes which are reasonable and necessary as an incident to the powers and duties conferred upon counties, and in accordance with chapters 6A and 6B. Section 306.19 is also applicable to condemnation of right-of-way for secondary roads. Sections 306.27 through 306.37 are applicable to the condemnation of right-of-way that is contiguous to existing road right-of-way and necessary for the maintenance, safety improvement, or upgrade of the existing secondary road.8.  The board, upon application, may grant permits for the use of display fireworks as provided in section 727.2.9.  A county shall not adopt or enforce any ordinance imposing any registration or licensing system or registration or license fees for or relating to owner-occupied manufactured or mobile homes including the lots, lands, or manufactured home community or mobile home park upon or in which they are located. A county shall not adopt or enforce any ordinance imposing any registration or licensing system, or registration or license fees, or safety or sanitary standards for rental manufactured or mobile homes unless similar registration or licensing system, or registration or license fees, or safety or sanitary standards are required for other rental properties intended for human habitation. This subsection does not preclude the investigation and abatement of a nuisance or the enforcement of a tiedown system, or the enforcement of any regulations of the state or local board of health if those regulations apply to other rental properties or to owner-occupied housing intended for human habitation.10.  A county shall not adopt or enforce any ordinance imposing any limitation on the amount of rent that can be charged for leasing private residential or commercial property. This subsection does not prevent the right of a county to manage and control residential property in which the county has a property interest.11.  A county shall not adopt or enforce any ordinance or regulation in violation of section 562A.27B or 562B.25B.12.a.  A county shall not adopt, enforce, or otherwise administer an ordinance, motion, resolution, or amendment providing for any terms or conditions of employment that exceed or conflict with the requirements of federal or state law relating to a minimum or living wage rate, any form of employment leave, hiring practices, employment benefits, scheduling practices, or other terms or conditions of employment.b.  An ordinance, motion, resolution, or amendment adopted prior to March 30, 2017, that violates this subsection is void and unenforceable on and after March 30, 2017.1, 2. [S81, §331.304(1, 2); 1981 Acts, ch 117, §303]3. [C50, 54, 58, 62, §358A.3; C66, 71, 73, 75, 77, 79, 81, §332.3(22), 358A.3; S81, §331.304(3); 1981 Acts, ch 117, §303]4 – 7. [S81, §331.304(4 – 7); 1981 Acts, ch 117, §303]8. [S13, §1644-a, -e, 2024-f; C24, 27, 31, 35, 39, §7806; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §471.4; S81, §331.304(8); 1981 Acts, ch 117, §303]9. [S81, §331.304(9); 1981 Acts, ch 117, §303]86 Acts, ch 1245, §1116, 99 Acts, ch 171, §33, 42, 2000 Acts, ch 1083, §1, 2004 Acts, ch 1101, §37, 2007 Acts, ch 16, §16, 2008 Acts, ch 1191, §60, 2015 Acts, ch 99, §53, 2016 Acts, ch 1120, §1, 2017 Acts, ch 20, §2, 5, 2017 Acts, ch 115, §7, 12331.304ALimitations on county legislation.1.  As used in this section:a.  “Aerobic structure”, “animal”, “animal feeding operation”, “animal feeding operation structure”, and “manure” mean the same as defined in section 459.102.b.  “County legislation” means any ordinance, motion, resolution, or amendment adopted by a county pursuant to section 331.302.2.  A county shall not adopt or enforce county legislation regulating a condition or activity occurring on land used for the production, care, feeding, or housing of animals unless the regulation of the production, care, feeding, or housing of animals is expressly authorized by state law. County legislation adopted in violation of this section is void and unenforceable and any enforcement activity conducted in violation of this section is void. A condition or activity occurring on land used for the production, care, feeding, or housing of animals includes but is not limited to the construction, operation, or management of an animal feeding operation, an animal feeding operation structure, or aerobic structure, and to the storage, handling, or application of manure or egg washwater.1998 Acts, ch 1209, §9,53331.305Publication of notices.Unless otherwise provided by state law, if notice of an election, hearing, or other official action is required by this chapter, the board shall publish the notice at least once, not less than four nor more than twenty days before the date of the election, hearing, or other action, in one or more newspapers which meet the requirements of section 618.14. Notice of an election shall also comply with section 49.53.[R60, §312(23); C73, §303(24); C97, §423; SS15, §423; C24, 27, 31, 35, 39, §5261; C46, 50, 54, 58, §330.18, 345.1; C62, 66, §111A.6, 330.18, 345.1; C71, §111A.6, 313A.35, 330.18, 345.1; C73, §111A.6, 313A.35, 330.18, 345.1, 361.5; C75, 77, 79, §111A.6, 313A.35, 330.18, 332.3(13), 345.1, 361.5; C81, §111A.6, 313A.35, 330.18, 332.3(13), 345.1, 361.5, 444.9(2); S81, §331.305; 1981 Acts, ch 117, §304]Referred to in 6B.11, 28J.21, 69.14A, 137.104, 306.30, 309.65, 311.12, 330.18, 331.301, 331.302, 331.361, 331.402, 331.425, 331.442, 331.443, 331.447, 331.464, 331.471, 331.479, 335.5, 335.6, 336.13, 336.16, 350.5, 357.4, 357C.3, 357E.4, 357H.3, 357H.10, 358.4, 358.6, 358.27, 358.29, 358.30A, 358.33, 358C.5, 358C.7, 358C.18, 358C.21, 358C.22, 359.7, 404.2, 404B.2, 404B.3, 427B.26, 461A.31A, 468.15331.306Petitions of eligible electors.1.  If a petition of the voters is authorized by this chapter, the petition is valid if signed by eligible electors of the county equal in number to at least ten percent of the votes cast in the county for the office of president of the United States or governor at the preceding general election, unless otherwise provided by state law. The petition shall include the signatures of the petitioners, a statement of their place of residence, and the date on which they signed the petition.2.  Petitions authorized by this chapter shall be filed with the board of supervisors not later than eighty-two days before the date of the general election if the question is to be voted upon at the general election. If the petition is found to be valid, the board of supervisors shall, not later than sixty-nine days before the general election, notify the county commissioner of elections to submit the question to the registered voters at the general election.3.  A petition shall be examined before it is accepted for filing. If it appears valid on its face it shall be accepted for filing. If it lacks the required number of signatures it shall be returned to the petitioners.4.  Petitions which have been accepted for filing are valid unless written objections are filed. Objections must be filed with the county auditor within five working days after the petition was filed. The objection process in section 44.7 shall be followed for objections filed pursuant to this section.[C73, §299; C97, §410; SS15, §410; C24, 27, 31, 35, 39, §5107, 5108; C46, 50, 54, §330.17, 331.2; C58, 62, 66, §111A.2, 330.17, 331.2; C71, 73, 75, 77, 79, §111A.2, 330.17, 331.2, 331.9; C81, §111A.2, 174.10, 330.17, 331.2, 331.9; S81, §331.306; 1981 Acts, ch 117, §305]89 Acts, ch 136, §69, 94 Acts, ch 1180, §48, 95 Acts, ch 67, §53, 2016 Acts, ch 1011, §121Referred to in 69.14A, 99F.7, 330.17, 331.203, 331.204, 331.207, 331.247, 331.301, 331.402, 331.441, 331.442, 331.471, 350.2331.307County infractions.1.  A county infraction is a civil offense punishable by a civil penalty of not more than seven hundred fifty dollars for each violation or if the infraction is a repeat offense a civil penalty not to exceed one thousand dollars for each repeat offense.2.  A county by ordinance may provide that a violation of an ordinance is a county infraction.3.  A county shall not provide that a violation of an ordinance is a county infraction if the violation is a felony, an aggravated misdemeanor, or a serious misdemeanor under state law or if the violation is a simple misdemeanor under chapters 687 through 747.4.  An officer authorized by a county to enforce a county code or regulation may issue a civil citation to a person who commits a county infraction. The citation may be served by personal service as provided in rule of civil procedure 1.305, by certified mail addressed to the defendant at the defendant’s last known mailing address, return receipt requested, or by publication in the manner as provided in rule of civil procedure 1.310 and subject to the conditions of rule of civil procedure 1.311. A copy of the citation shall be retained by the issuing officer, and one copy shall be sent to the clerk of the district court. The citation shall serve as notification that a civil offense has been committed and shall contain the following information:a.  The name and address of the defendant.b.  The name or description of the infraction attested to by the officer issuing the citation.c.  The location and time of the infraction.d.  The amount of civil penalty to be assessed or the alternate relief sought, or both.e.  The manner, location, and time in which the penalty may be paid.f.  The time and place of court appearance.g.  The penalty for failure to appear in court.5.  In proceedings before the court for a county infraction:a.  The matter shall be tried before a magistrate or district associate judge in the same manner as a small claim.b.  The county has the burden of proof that the county infraction occurred and that the defendant committed the infraction. The proof shall be by clear, satisfactory, and convincing evidence.c.  The court shall ensure that the defendant has received a copy of the charges and that the defendant understands the charges. The defendant may question all witnesses who appear for the county and produce evidence or witnesses on the defendant’s behalf.d.  The defendant may be represented by counsel of the defendant’s own selection and at the defendant’s own expense.e.  The defendant may answer by admitting or denying the infraction.f.  If a county infraction is proven, the court shall enter judgment against the defendant. If the infraction is not proven, the court shall dismiss it.6.  Notwithstanding section 602.8106, subsection 3, penalties or forfeitures collected by the court for county infractions shall be remitted to the county in the same manner as fines and forfeitures are remitted to cities for criminal violations under section 602.8106. If the person named in the citation is served as provided in this section and fails without good cause to appear in response to the civil citation, judgment shall be entered against the person cited.7.  A person against whom judgment is entered, shall pay court costs and fees as in small claims under chapter 631. If the action is dismissed, the county is liable for the court costs and court fees. Where the action is disposed of without payment, or provision for assessment, of court costs, the clerk shall at once enter judgment for costs against the county.8.  Seeking a civil penalty as authorized in this section does not preclude a county from seeking alternative relief from the court in the same action.9.a.  When judgment has been entered against a defendant, the court may do any of the following:(1)  Impose a civil penalty by entry of a personal judgment against the defendant.(2)  Direct that payment of the civil penalty be suspended or deferred under conditions imposed by the court.(3)  Grant appropriate alternative relief ordering the defendant to abate or cease the violation.(4)  Authorize the county to abate or correct the violation.(5)  Order that the county’s costs for abatement or correction of the violation be entered as a personal judgment against the defendant or assessed against the property where the violation occurred, or both.b.  If a defendant willfully violates the terms of an order imposed by the court, the failure is contempt.10.  The magistrate or district associate judge shall have jurisdiction to assess or enter judgment for costs of abatement or correction in an amount not to exceed the jurisdictional amount for a money judgment in a civil action pursuant to section 631.1, subsection 1, for magistrates and section 602.6306, subsection 2, for district associate judges. If the county seeks abatement or correction costs in excess of those amounts, the case shall be referred to the district court for hearing and entry of an appropriate order. The procedure for hearing in the district court shall be the same procedure as that for a small claims appeal pursuant to section 631.13.11.  A defendant or the county may file a motion for a new trial or may appeal the decision of the magistrate or district associate judge to the district court. The procedure on appeal shall be the same as for a small claim pursuant to section 631.13. A factual determination made by the trial court, supported by substantial evidence as shown in the record, is binding for purposes of appeal relating to the violation at issue, but shall not be admissible or binding as to any future violation for the same or similar ordinance provision by the same defendant.12.  This section does not preclude a peace officer of a county from issuing a criminal citation for a violation of a county code or regulation if criminal penalties are also provided for the violation. Each day that a violation occurs or is permitted by the defendant to exist, constitutes a separate offense.13.  The issuance of a civil citation for a county infraction or the ensuing court proceedings do not provide an action for false arrest, false imprisonment, or malicious prosecution.86 Acts, ch 1202, §4, 87 Acts, ch 99, §1 – 3, 89 Acts, ch 150, §1 – 4, 98 Acts, ch 1144, §2, 2003 Acts, ch 178, §22, 2010 Acts, ch 1061, §133Referred to in 137.117, 331.302, 455B.146, 455B.175, 455B.192331.308Neglected animals.A county may rescue, provide maintenance, or dispose of neglected livestock or another animal, as provided in chapters 717 and 717B.1994 Acts, ch 1103, §2331.309Elections on public measures.Unless otherwise stated, the dates of elections on public measures authorized in this chapter are limited to those specified for counties in section 39.2.2008 Acts, ch 1115, §55,71331.310 through 331.320 
PART 2DUTIES AND POWERS OF THE BOARDRELATING TO COUNTY ANDTOWNSHIP OFFICERS AND EMPLOYEES331.321Appointments — removal.1.  The board shall appoint:a.  A veterans memorial commission in accordance with sections 37.9, 37.10, and 37.15, when a proposition to erect a memorial building or monument has been approved by the voters.b.  A county conservation board in accordance with section 350.2, when a proposition to establish the board has been approved by the voters.c.  The members of the county board of health in accordance with section 137.105.d.  One member of the convention to elect the state fair board as provided in section 173.2, subsection 3.e.  A temporary board of community mental health center trustees in accordance with section 230A.110, subsection 3, paragraph “b”, when the board decides to establish a community mental health center, and members to fill vacancies in accordance with section 230A.110, subsection 3, paragraph “b”.f.  The members of the service area advisory board in accordance with section 217.43.g.  A county commission of veteran affairs in accordance with sections 35B.3 and 35B.4.h.  A general assistance director in accordance with section 252.26.i.  One or more county engineers in accordance with sections 309.17 to 309.19.j.  A weed commissioner in accordance with section 317.3.k.  A county medical examiner in accordance with section 331.801, and the board may provide facilities, deputy examiners, and other employees in accordance with that section.l.  Two members of the county compensation board in accordance with section 331.905.m.  Members of an airport zoning commission as provided in section 329.9, if the board adopts airport zoning under chapter 329.n.  Members of an airport commission in accordance with section 330.20 if a proposition to establish the commission has been approved by the voters.o.  Two members of the civil service commission for deputy sheriffs in accordance with section 341A.2 or 341A.3, and the board may remove the members in accordance with those sections.p.  A temporary board of hospital trustees in accordance with sections 347.9, 347.9A, and 347.10 if a proposition to establish a county hospital has been approved by the voters.q.  An initial board of hospital trustees in accordance with section 347A.1 if a hospital is established under chapter 347A.r.  A county zoning commission, an administrative officer, and a board of adjustment in accordance with sections 335.8 to 335.11, if the board adopts county zoning under chapter 335.s.  A board of library trustees in accordance with sections 336.4 and 336.5, if a proposition to establish a library district has been approved by the voters, or section 336.18 if a proposition to provide library service by contract has been approved by the voters.t.  Local representatives to serve with the city development board as provided in section 368.14.u.  Members of a city planning and zoning commission and board of adjustment when a city extends its zoning powers outside the city limits, in accordance with section 414.23.v.  A list of residents eligible to serve as a compensation commission in accordance with section 6B.4, in condemnation proceedings under chapter 6B.w.  Members of the county judicial magistrate appointing commission in accordance with section 602.6503.x.  A member of the judicial district department of corrections as provided in section 905.3, subsection 1, paragraph “a”, subparagraph (1).y.  Members of a county enterprise commission or joint county enterprise commission if the commission is approved by the voters as provided in section 331.471.z.  Other officers and agencies as required by state law.2.  If the board proposes to appoint a county surveyor, it shall appoint a person qualified in accordance with chapter 542B and provide the surveyor with a suitable book in which to record field notes and plats.3.  Except as otherwise provided by state law, a person appointed as provided in subsection 1 may be removed by the board by written order. The order shall give the reasons and be filed in the office of the auditor, and a copy shall be sent by certified mail to the person removed who, upon request filed with the auditor within thirty days of the date of mailing the copy, shall be granted a public hearing before the board on all issues connected with the removal. The hearing shall be held within thirty days of the date the request is filed unless the person removed requests a later date.4.  A board or commission appointed by the board of supervisors shall notify the county auditor of the name and address of its clerk or secretary.5.  A supervisor serving on another county board or commission shall be paid only as a supervisor for a day which includes official service on both boards.1. [S81, §331.321(1, 2); 1981 Acts, ch 117, §320]2. [C51, §208; R60, §418; C73, §375; C97, §539; C24, 27, 31, 35, 39, §5487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §355.6; S81, §331.321(3); 1981 Acts, ch 117, §320]3. [C51, §411; R60, §642; C73, §766; C97, §298, 481, 491, 496, 510; S13, §496; SS15, §298, 481, 491, 510-b; C24, 27, 31, 35, 39, §5240; C46, 50, 54, 58, §341.3; C62, 66, 71, 73, 75, 77, 79, 81, §111A.2, 341.3; S81, §331.321(4); 1981 Acts, ch 117, §320]4. [S81, §331.321(5); 1981 Acts, ch 117, §320]5. [C39, §3661.011; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §234.10; S81, §331.321(6); 1981 Acts, ch 117, §320]83 Acts, ch 186, §10070, 10201, 84 Acts, ch 1067, §35, 87 Acts, ch 227, §24, 88 Acts, ch 1161, §12, 90 Acts, ch 1236, §45, 92 Acts, ch 1139, §24, 92 Acts, ch 1212, §30, 93 Acts, ch 54, §10, 94 Acts, ch 1173, §16, 98 Acts, ch 1075, §16, 2000 Acts, ch 1011, §1, 2000 Acts, ch 1057, §1, 2001 Acts, ch 95, §1, Acts, ch , §, 2009 Acts, ch 110, §4, 2010 Acts, ch 1036, §21, 2010 Acts, ch 1061, §53, 2013 Acts, ch 90, §88, 245Referred to in 350.2331.322Duties relating to county and township officers.The board shall:1.  Require and approve official bonds in accordance with chapter 64 and section 636.6, and pay the cost of certain officers’ bonds as provided in section 64.11 and section 331.324, subsection 6.2.  Make temporary appointments in accordance with section 66.19, when an officer is suspended under chapter 66.3.  Fill vacancies in county offices in accordance with sections 69.8 to 69.14A, and make appointments in accordance with section 69.16 unless a special election is called pursuant to section 69.14A.4.  Provide suitable offices for the meetings of the county conservation board and the safekeeping of its records.5.  Furnish offices within the county for the sheriff, and at the county seat for the recorder, treasurer, auditor, county attorney, county surveyor or engineer, county assessor, and city assessor. The board shall furnish the officers with fuel, lights, and office supplies. However, the board is not required to furnish the county attorney with law books. The board shall not furnish an office also occupied by a practicing attorney to an officer other than the county attorney.6.  Review the final compensation schedule of the county compensation board and determine the final compensation schedule in accordance with section 331.907.7.  Provide necessary office facilities and the technical and clerical assistance requested by the county compensation board to accomplish the purposes of sections 331.905 and 331.907.8.  Provide the sheriff with county-owned automobiles or contract for privately owned automobiles as needed for the sheriff and deputies to perform their duties, the need to be determined by the board.9.  Provide the sheriff and the sheriff’s full-time deputies with necessary uniforms and accessories in accordance with section 331.657.10.  Pay for the cost of board furnished prisoners in the sheriff’s custody, as provided in section 331.658, appoint and pay salaries of assistants at the jails, furnish supplies, and inspect the jails.11.  Furnish necessary equipment and materials for the sheriff to carry out the provisions of section 690.2.12.  Install radio materials in the office of the sheriff as provided in section 693.4.13.  Provide for the examination of the accounts of an officer who neglects or refuses to report fees collected, if a report is required by state law. The expense of the examination shall be charged to the officer and collectible on the officer’s bond.14.  Establish and pay compensation of township trustees and township clerk, as provided in sections 359.46 and 359.47.15.  Furnish quarters for meetings of the board of review of assessments.1. [R60, §312; C73, §303; C97, §422; SS15, §422; C24, 27, 31, 35, 39, §5130; C46, 50, 54, 58, 62, 66, 71, §322.3(8); C73, 75, 77, 79, 81, §332.3(8), 332.43; S81, §331.322; 1981 Acts, ch 117, §321]2, 3. [S81, §331.322(2, 3); 1981 Acts, ch 117, §321]4. [C58, 62, 66, 71, 73, 75, 77, 79, 81, §111A.3; S81, §331.322(4); 1981 Acts, ch 117, §321]5. [C73, §3844; C97, §468; C24, 27, 31, 35, 39, §5133, 5134; C46, §332.9, 332.10, 405.12; C50, 54, 58, §332.9, 332.10, 405.12, 441.7; C62, §332.9, 332.10, 441.14; C66, 71, 73, 75, 77, 79, 81, §332.9, 332.10, 336A.9, 441.14; S81, §331.322(5); 1981 Acts, ch 117, §321; 1982 Acts, ch 1104, §34]6. [C66, 71, 73, 75, §340.3; C77, 79, 81, §340A.6; S81, §331.322(6); 1981 Acts, ch 117, §321]7. [C77, 79, 81, §340A.5; S81, §331.322(7); 1981 Acts, ch 117, §321]8. [C31, 35, 39, §5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, §332.3(18); C77, 79, 81, §332.3(18), 332.35; S81, §331.322(8); 1981 Acts, ch 117, §321]9. [C66, 71, 73, §332.10; C75, 77, 79, §332.10, 337A.2; C81, §337A.2; S81, §331.322(9); 1981 Acts, ch 117, §321]10. [C51, §2536; R60, §4145; C73, §3788; C24, 27, §5197-d1; C31, 35, §5197-d1, -d2, -d3, -d5; C39, §5191, 5197.01 – 5197.03, 5197.05; C46, 50, 54, 58, 62, 66, 71, 73, §337.11, 338.1 – 338.3, 338.5; C75, 77, 79, 81, §338.1 – 338.3, 338.5; S81, §331.322(10); 1981 Acts, ch 117, §321]11. [C27, 31, 35, §13417-b2; C39, §13417.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, §749.3; C79, 81, §690.3; S81, §331.322(11); 1981 Acts, ch 117, §321]12. [C31, 35, §13417-d4; C39, §13417.6; C46, 50, 54, 58, §750.4; C62, 66, 71, 73, 75, 77, §750.4, 750.6; C79, 81, §693.4, 693.6; S81, §331.322(12); 1981 Acts, ch 117, §321]13. [C97, §548; C24, 27, 31, 35, 39, §5253; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §343.5; S81, §331.322(13); 1981 Acts, ch 117, §321]14. [C51, §2548; R60, §911, 4156; C73, §3808, 3809; C97, §590, 591; S13, §590, 591; C24, 27, 31, 35, 39, §5571, 5572; C46, 50, 58, 62, 66, 71, 73, 75, 77, 79, 81, §359.46, 359.47; S81, §331.322(14); 1981 Acts, ch 117, §321]15. [C46, 50, 54, 58, §405.17; C62, 66, 71, 73, 75, 77, 79, 81, §441.34; S81, §331.322(15); 1981 Acts, ch 117, §321]16. [C24, 27, 31, 35, 39, §10858; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §608.11; S81, §331.322(16); 1981 Acts, ch 117, §321]83 Acts, ch 14, §3, 83 Acts, ch 186, §10071, 10201, 86 Acts, ch 1108, §1, 87 Acts, ch 227, §25, 88 Acts, ch 1161, §13, 89 Acts, ch 215, §5, 2017 Acts, ch 133, §1Referred to in 331.324331.323Powers relating to county officers — combining duties.1.a.  A county may combine the duties of two or more of the following county officers and employees as provided in this subsection:(1)  Sheriff(2)  Treasurer(3)  Recorder(4)  Auditor(5)  Medical examiner(6)  General assistance director(7)  County care facility administrator(8)  Commission on veteran affairs(9)  Director of social welfare(10)  County assessor(11)  County weed commissioner.b.  If a petition of electors equal in number to twenty-five percent of the votes cast for the county office receiving the greatest number of votes at the preceding general election is filed with the auditor no later than five working days before the filing deadline for candidates for county offices as specified in section 44.4 for the next general election, the board shall direct the commissioner of elections to call an election for the purpose of voting on the proposal. If the petition contains more than one proposal for combining duties, each proposal shall be listed on the ballot as a separate issue. If the majority of the votes cast is in favor of a proposal, the board shall take all steps necessary to combine the duties as specified in the petition.c.  The petition shall state the offices and positions to be combined and the offices or positions to be abolished. Offices and positions that have been combined may be subsequently separated by a petition and election in the same manner.d.  If an appointive officer or position is abolished, the term of office of the incumbent shall terminate one month from the day the proposal is approved. If an elective office is abolished, the incumbent shall hold office until the completion of the term for which elected, except that if a proposal is approved at a general election which fills the abolished office, the person elected shall not take office.e.  When the duties of an officer or employee are assigned to one or more elected officers, the board shall set the initial salary for each elected officer. Thereafter, the salary shall be determined as provided in section 331.907.2.  The board may:a.  Require additional security on an officer’s bond, in accordance with sections 65.2 and 65.3, or hear a petition of the surety for release and require a new bond, in accordance with sections 65.4 to 65.8.b.  Require any county officer to make a report to it under oath on any subject connected with the duties of the office, and remove from office by majority vote an officer who refuses or neglects to make a report or give a bond required by the board within twenty days after the requirement is made known to the officer.c.  Compromise an unsatisfied judgment rendered in favor of the county against a county officer and the sureties on the officer’s bond, if the county is satisfied that the full amount cannot be collected. The county may compromise with one or more of the sureties and release those sureties if the officer and each of the sureties on the officer’s bond execute a written consent to the compromise and to the release of each of the sureties who agree to the compromise, and in the writing agree that the compromise and release do not release any of the sureties who do not agree to the compromise. The written consent shall be filed with the auditor. If the judgment is based upon a default in county funds, the money received under the compromise shall be paid pro rata to the funds in proportion to the amount each fund was in default at the time the judgment was rendered.d.  Authorize a county officer to destroy records in the officer’s possession which have been on file for more than ten years, and are not required to be kept as permanent records.e.  Enter into an agreement with one or more other counties to share the services of a county attorney, in accordance with section 331.753.f.  Provide that the county attorney be a full-time or part-time officer in accordance with section 331.752.g.  Establish the number of deputies, assistants, and clerks for the offices of auditor, treasurer, recorder, sheriff, and county attorney.h.  Exercise other powers authorized by state law.1. [C62, 66, 71, 73, 75, 77, 79, 81, §332.17 – 332.22; S81, §331.323(1); 1981 Acts, ch 117, §322]2.a. [S81, §331.323(2); 1981 Acts, ch 117, §322]b. [R60, §312; C73, §303; C97, §422; SS15, §422; C24, 27, 31, 35, 39, §5130(8, 9); C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.3(8, 9); S81, §331.323; 1981 Acts, ch 117, §322]c. [C97, §437 – 439; C24, 27, 31, 35, 39, §5136 – 5138; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.12 – 332.14; S81, §331.323(2); 1981 Acts, ch 117, §322]d. [C24, 27, 31, 35, 39, §5139; C46, 50, §332.15; C54, 58, 62, 66, 71, §332.15, 343.13; C73, 75, 77, §110.9, 332.15, 335.11, 343.13; C79, 81, §110.16, 332.15, 335.11, 343.13; S81, §331.323; 1981 Acts, ch 117, §322]e, f. [S81, §331.323(2); 1981 Acts, ch 117, §322]g. [C97, §298, 303, 481, 491, 496, 510, 2734; S13, §303-a; SS15, §298, 481, 491, 510-b, 2734-b; C24, 27, 31, 35, 39, §5238; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §341.1; S81, §331.323(2); 1981 Acts, ch 117, §322]h. [S81, §331.323(2); 1981 Acts, ch 117, §322]83 Acts, ch 186, §10072, 10073, 10201, 86 Acts, ch 1155, §3, 87 Acts, ch 115, §52, 87 Acts, ch 227, §26, 92 Acts, ch 1212, §31, 93 Acts, ch 143, §47, 2010 Acts, ch 1061, §180Referred to in 331.502, 331.552, 331.602, 331.610, 331.653, 331.756, 441.56331.324Duties and powers relating to county and township officers and employees.1.  The board shall:a.  Carry out the duties of a public employer to engage in collective bargaining in accordance with chapter 20.b.  Grant claims for mileage and expenses of officers and employees in accordance with sections 70A.9 to 70A.13 and section 331.215, subsection 2.c.  Provide workers’ compensation benefits to officers and employees as required by chapter 85.d.  Provide occupational disease compensation to employees as required by chapter 85A.e.  Cooperate with the workers’ compensation commissioner and comply with requirements imposed upon counties under chapters 86 and 87.f.  Comply with occupational safety and health standards as required by chapter 88.g.  Comply with wage payment requirements imposed upon counties under chapter 91A.h.  Comply with employment security requirements imposed upon counties under chapter 96.i.  Participate in the Iowa public employees’ retirement system as required by chapter 97B.j.  Participate in the federal Social Security Act as required by chapter 97C.k.  Provide for support of the civil service commission for deputy sheriffs in accordance with section 341A.20.l.  Establish the compensation of deputies and assistants in accordance with section 331.904.m.  Provide a deferred compensation program for any employee, in accordance with section 509A.12.n.  Employ persons who are blind or partially blind and persons with disabilities in accordance with section 216C.2.o.  Fix the compensation for services of county and township officers and employees if not otherwise fixed by state law.p.  Perform other duties required by state law.2.  If the board wishes to participate in a program of interchange of employees, it shall do so in accordance with chapter 28D.3.  In exercising its power to resolve disputes with officers and employees, the board may arbitrate disputes in accordance with chapter 679B.4.  If the liability of a county officer or employee in the performance of official duties is not fully indemnified by insurance, the board shall pay a loss for which the officer or employee is found liable beyond the amount of insurance, and may compromise and settle any such claim.5.  If a board provides group insurance for county employees, it shall also provide the insurance to a full-time county extension office assistant employed in the county, if the county is reimbursed for the premium by the county extension district.6.  In carrying out the requirement of section 331.322, subsection 1, the board may purchase an individual or a blanket surety bond insuring the fidelity of county officers and county employees who are accountable for county funds or property subject to the minimum surety bond requirements of chapter 64. An elected county officer is deemed to have furnished surety if the officer is covered by a blanket bond purchased as provided in this subsection.1.a – n. [S81, §331.324(1); 1981 Acts, ch 117, §323]o. [R60, §312; C73, §303; C97, §422; SS15, §422; C24, 27, 31, 35, 39, §5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.3(10); S81, §331.324(1); 1981 Acts, ch 117, §323]p. [S81, §331.324(1); 1981 Acts, ch 117, §323]2, 3. [S81, §331.324(2 – 4); 1981 Acts, ch 117, §323]4. [C73, 75, 77, 79, 81, §332.43; S81, §331.324(5); 1981 Acts, ch 117, §323; 1982 Acts, ch 1104, §35]5. [C75, 77, 79, 81, §509A.7; 1982 Acts, ch 1101, §1]83 Acts, ch 14, §4, 83 Acts, ch 186, §10074, 10075, 10201, 94 Acts, ch 1173, §17, 96 Acts, ch 1129, §83, 98 Acts, ch 1061, §11, 2010 Acts, ch 1079, §11Referred to in 137.110, 331.322331.325Control and maintenance of pioneer cemeteries — cemetery commission.1.  As used in this section, “pioneer cemetery” means a cemetery where there have been twelve or fewer burials in the preceding fifty years.2.  Each county board of supervisors may adopt an ordinance assuming jurisdiction and control of pioneer cemeteries in the county. The board shall exercise the powers and duties of township trustees relating to the maintenance and repair of cemeteries in the county as provided in sections 359.28 through 359.40 except that the board shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the maintenance and repair of all cemeteries under the jurisdiction of the county including pioneer cemeteries shall be paid from the county general fund. The maintenance and improvement program for a pioneer cemetery may include restoration and management of native prairie grasses and wildflowers.3.  In lieu of management of the cemeteries, the board of supervisors may create, by ordinance, a cemetery commission to assume jurisdiction and management of the pioneer cemeteries in the county. The ordinance shall delineate the number of commissioners, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the board. The board may delegate any power and duties relating to cemeteries which may otherwise be exercised by township trustees pursuant to sections 359.28 through 359.40 to the cemetery commission except the commission shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the expenses of the cemetery commission shall be paid from the county general fund.4.  Notwithstanding sections 359.30 and 359.33, the costs of management, repair, and maintenance of pioneer cemeteries shall be paid from the county general fund.1996 Acts, ch 1182, §1; 2005 Acts, ch 128, §1; 2009 Acts, ch 132, §3Referred to in 331.424B, 359.28, 459.102331.326 through 331.340 PART 3DUTIES AND POWERS OF THE BOARDRELATING TO COUNTY CONTRACTSReferred to in 331.486, 468.586
Subject to reciprocal resident bidder preference in §73A.21
331.341Contracts.1.  When the estimated total cost of a public improvement, other than improvements which may be paid for from the secondary road fund, exceeds the competitive bid threshold in section 26.3, or as established in section 314.1B, the board shall follow the competitive bid procedures for governmental entities in chapter 26 and the contract letting procedures in section 384.103. As used in this section, “public improvement” means the same as defined in section 26.2 as modified by this subsection.2.  The board shall give preference to Iowa products in accordance with chapter 73 and shall comply with bid and contract requirements in chapter 26.3.  Contracts for improvements which may be paid for from the secondary road fund shall be awarded in accordance with sections 309.40 to 309.43, 310.14, 314.1, 314.2, and other applicable state law.4.  If the contract price for a public improvement is twenty-five thousand dollars or more, the board shall require a contractor’s bond in accordance with chapter 573.5.  In exercising its power to contract for public improvements, the board may contract for the application of contract termination procedures in accordance with chapter 573A.[C24, 27, 31, 35, 39, §351, 5131, 5132; C46, 50, 54, 58, 62, 66, 71, 73, 75, §23.1, 332.7, 332.8; C77, 79, 81, §23.1, 332.7; S81, §331.341; 1981 Acts, ch 117, §340]94 Acts, ch 1173, §18, 95 Acts, ch 71, §2, 98 Acts, ch 1153, §1, 2006 Acts, ch 1017, §31, 32, 42, 43, 2007 Acts, ch 144, §13, 2011 Acts, ch 133, §8, 10, 11Referred to in 28J.3, 28M.4, 331.301, 331.471, 346A.2, 350.6, 357H.7331.342Conflicts of interest in public contracts.1.  As used in this section, “contract” means a claim, account, or demand against or agreement with a county, express or implied, other than a contract to serve as an officer or employee of the county. However, contracts subject to section 314.2 are not subject to this section.2.  An officer or employee of a county shall not have an interest, direct or indirect, in a contract with that county. A contract entered into in violation of this section is void. The provisions of this section do not apply to:a.  The designation of a bank or trust company as a depository, paying agent, or for investment of funds.b.  An employee of a bank or trust company, who serves as treasurer of a county.c.  Contracts made by a county upon competitive bid in writing, publicly invited and opened.d.  Contracts in which a county officer or employee has an interest solely by reason of employment, or a stock interest of the kind described in paragraph “h”, or both, if the contracts are made by competitive bid, publicly invited and opened, or if the remuneration of employment will not be directly affected as a result of the contract and the duties of employment do not directly involve the procurement or preparation of any part of the contract. The competitive bid qualification of this paragraph does not apply to a contract for professional services not customarily awarded by competitive bid.e.  The designation of official newspapers.f.  A contract in which a county officer or employee has an interest if the contract was made before the time the officer or employee was elected or appointed, but the contract shall not be renewed.g.  A contract with volunteer fire fighters or civil defense volunteers.h.  A contract with a corporation in which a county officer or employee has an interest by reason of stockholdings when less than five percent of the outstanding stock of the corporation is owned or controlled directly or indirectly by the officer or employee or the spouse or immediate family of the officer or employee.i.  A contract made by competitive bid, publicly invited and opened, in which a member of a county board, commission, or administrative agency has an interest, if the member is not authorized by law to participate in the awarding of the contract. The competitive bid qualification of this paragraph does not apply to a contract for professional services not customarily awarded by competitive bid.j.  Contracts not otherwise permitted by this section, for the purchase of goods or services by a county, which benefit a county officer or employee, if the purchases benefiting that officer or employee do not exceed a cumulative total purchase price of one thousand five hundred dollars in a fiscal year.k.  A contract that is a bond, note, or other obligation of the county and the contract is not acquired directly from the county, but is acquired in a transaction with a third party, who may or may not be the original underwriter, purchaser, or obligee of the contract.[S81, §331.342; 1981 Acts, ch 117, §341]90 Acts, ch 1209, §3, 4, 2003 Acts, ch 36, §2, 3, 2010 Acts, ch 1061, §134Referred to in 28J.3, 28M.4, 331.471331.343 through 331.360 
PART 4DUTIES AND POWERS OF THE BOARDRELATING TO COUNTY PROPERTY331.361County property.1.  Counties bounded by a body of water have concurrent jurisdiction over the entire body of water lying between them.2.  In disposing of an interest in real property by sale or exchange, by lease for a term of more than three years, or by gift, the following procedures shall be followed, except as otherwise provided by state law:a.  The board shall set forth its proposal in a resolution and shall publish notice of the time and place of a public hearing on the proposal, in accordance with section 331.305.b.  After the public hearing, the board may make a final determination on the proposal by resolution.c.  When unused highway right-of-way is not being sold or transferred to another governmental authority, the county shall comply with the requirements of section 306.23.3.  An interest in real property which is assessed for taxation as residential or commercial multifamily property may be disposed of through a public request for proposals process. A proposal submitted pursuant to this section shall state the housing use planned by the person submitting the proposal. The board shall publish the proposals in a notice of the time and place of a public hearing on the proposals, in accordance with section 331.305. After the public hearing, the board may choose by resolution from among the proposals submitted or may reject all proposals and submit a new request for proposals.4.  The board shall not dispose of real property by gift except for a public purpose, as determined by the board, in accordance with other state law.5.  The board shall:a.  Proceed upon a petition to establish a memorial hall or monument under chapter 37, as provided in that chapter.b.  Comply with section 103A.10, subsection 4, in the construction of new buildings.c.  Proceed upon a petition to, or with approval of the voters, establish a county public hospital under chapter 347 or sell or lease a county hospital for use as a private hospital or as a merged area hospital under chapter 145A or sell or lease a county hospital in conjunction with the establishment of a merged area hospital in accordance with procedures set out in chapter 347.d.  Bid for real property at a tax sale as required under section 446.19, and handle the property in accordance with section 446.31 and chapter 569.e.  Require the conduction of a life cycle cost analysis for county facilities in accordance with chapter 470.f.  Comply with chapter 216D if food service is provided in public buildings.g.  Comply with section 216C.9 if curb ramps and sloped areas are constructed.h.  Provide facilities for the district court in accordance with section 602.1303.i.  Perform other duties required by state law.6.  In exercising its power to manage county real property, the board may lease land for oil and gas exploration as provided in section 458A.21.7.  The board shall not lease, purchase, or construct a facility or building before considering the leasing of a vacant facility or building which is located in the county and owned by a public school corporation. The board may lease a facility or building owned by the public school corporation with an option to purchase the facility or building in compliance with section 297.22. The lease shall provide that the public school corporation may terminate the lease if the corporation needs to use the facility or building for school purposes. The public school corporation shall notify the board at least thirty days before the termination of the lease.1. [C51, §95; R60, §223; C73, §280; C97, §395; C24, 27, 31, 35, 39, §5129; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.2; S81, §331.361(1); 1981 Acts, ch 117, §360]2, 3. [C24, 27, 35, 39, §5130; C46, 50, 54, 58, 62, 66, §332.3; C71, 73, 75, 77, 79, §332.3, 569.8; C81, §332.3(13); S81, §331.361(2, 3); 1981 Acts, ch 117, §360]4. [C39, §5130.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.5; S81, §331.361(4); 1981 Acts, ch 117, §360]5. [C24, 27, 31, 35, 39, §487; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §37.5; S81, §331.361(5); 1981 Acts, ch 117, §360]6. [S81, §331.361(6); 1981 Acts, ch 117, §360]7. [1982 Acts, ch 1148, §3]83 Acts, ch 186, §10076, 10201, 85 Acts, ch 185, §1, 87 Acts, ch 35, §2, 94 Acts, ch 1173, §19, 96 Acts, ch 1204, §30, 97 Acts, ch 184, §5, 2007 Acts, ch 54, §32, 2010 Acts, ch 1079, §12Referred to in 350.4, 446.19A, 569.8, 589.28331.362Roads and traffic.1.  A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2, section 306.4, subsection 5, paragraph “b”, and section 306.4, subsection 6, paragraph “b”.2.  The board shall exercise the county’s jurisdiction over secondary roads in accordance with chapters 306, 309, 310, 314, and other applicable laws.3.  The board may establish secondary road assessment districts as provided in chapter 311.4.  If a county has land subject to section 312.8, the board shall administer road funds available under that section as prescribed in that section.5.  The board may enter into agreements with the department of transportation as provided in section 313.2.6.  The board shall provide for the control of noxious weeds in accordance with chapter 317.7.  The board shall cause the removal of obstructions on the secondary roads, in accordance with chapter 318.8.  The board shall proceed upon a petition to construct a sidewalk in accordance with sections 320.1 to 320.3. The board may grant permission to lay gas and water mains, construct and maintain cattleways, or construct sidewalks in connection with the secondary roads, in accordance with sections 320.4 to 320.8.9.  A county may regulate traffic on and use of the secondary roads, in accordance with sections 321.236 to 321.250, 321.254, 321.255, 321.285, subsection 4, sections 321.352, 321.471 to 321.473, and other applicable provisions of chapter 321, chapter 321E, and sections 321G.9, 321I.10, and 327G.15.[S81, §331.362; 1981 Acts, ch 117, §361]2004 Acts, ch 1132, §84, 2006 Acts, ch 1097, §17, 2009 Acts, ch 133, §241, 2013 Acts, ch 30, §72, 2013 Acts, ch 49, §26331.363 through 331.380 PART 5DUTIES AND POWERS OF THE BOARD RELATING TO COUNTY SERVICES331.381Duties relating to services.The board shall:1.  Proceed in response to a petition to establish a unified law enforcement district in accordance with sections 28E.21 to 28E.28A, or the board may proceed under those sections on its own motion.2.  Provide for emergency management planning in accordance with sections 29C.9 through 29C.13.3.  Proceed in response to a petition to establish a county conservation board in accordance with section 350.2.4.  Comply with chapter 222, including but not limited to sections 222.13, 222.14, and 222.59 to 222.82, in regard to the care of persons with an intellectual disability.5.  Comply with chapters 227, 229 and 230, including but not limited to sections 227.11, 227.14, 229.42, 230.25, 230.27, and 230.35, in regard to the care of persons with mental illness.6.  Audit and pay the burial expense for indigent veterans, as provided in section 35B.14, subsection 4.7.  Make determinations regarding emergency relief services in accordance with sections 251.5 and 251.6.8.  Administer general assistance for the poor in accordance with chapter 252.9.  Comply with chapters 269 and 270 in regard to the payment of costs for pupils at the Iowa braille and sight saving school and the school for the deaf.10.  Enforce the interstate library compact in accordance with sections 256.70 through 256.73.11.  Proceed in response to a petition to establish or end an airport commission in accordance with sections 330.17 to 330.20.12.  Proceed in response to a petition for a city hospital to become a county hospital in accordance with section 347.23.13.  Provide for the seizure, impoundment, and disposition of dogs in accordance with chapter 351.14.  Proceed in response to a petition to establish a county library district in accordance with sections 336.2 to 336.5, or a petition to provide library service by contract or to terminate the service under section 336.18.15.  Establish a sanitary disposal project in accordance with sections 455B.302, 455B.305, and 455B.306.16.a.  Furnish a place for the confinement of prisoners as required in section 903.4, and in accordance with chapter 356 or 356A.b.  Notwithstanding paragraph “a”, after consulting with and obtaining the approval of the chief judge of the judicial district, the board of a county with a population of less than fifteen thousand according to the 1990 census may enter into an agreement with a contiguous county to share costs and to provide space for the county’s prisoners and space for the district court.17.  Perform other duties required by state law.1 – 7. [S81, §331.381(1 – 7); 1981 Acts, ch 117, §380]8. [C51, §820, 825 – 827; R60, §1388, 1393 – 1395; C73, §1365, 1369 – 1371; C97, §2234, 2238 – 2240; S13, §2234; C24, 27, §5329, 5334 – 5336; C31, 35, §5329, 5334, 5334-c1, 5335, 5336; C39, §3828.106, 3828.110 – 3828.113; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §252.34, 252.38 – 252.41; S81, §331.381(8); 1981 Acts, ch 117, §380]9. [C35, §2554-g9; C39, §2554.09; C46, 50, 54, 58, 62, §150.9; C66, 71, 73, 75, 77, 79, 81, §150.9, 150A.5; S81, §331.381(9); 1981 Acts, ch 117, §380]10 – 13. [S81, §331.381(10 – 13); 1981 Acts, ch 117, §380]14. [C97, §458; S13, §458; C24, 27, 31, 35, 39, §5425; C46, 50, 54, 58, §351.6; C62, 66, 71, 73, 75, 77, 79, 81, §332.3(21), 351.6; S81, §331.381(14); 1981 Acts, ch 117, §380]15. [S81, §331.381(15); 1981 Acts, ch 117, §380]16. [C62, 66, 71, 73, 75, 77, 79, §332.31; S81, §331.381(16); 1981 Acts, ch 117, §380]17, 18. [S81, §331.381(17, 18); 1981 Acts, ch 117, §380]83 Acts, ch 79, §3, 92 Acts, ch 1139, §25, 92 Acts, ch 1164, §1, 92 Acts, ch 1212, §32, 93 Acts, ch 48, §52, 94 Acts, ch 1173, §20, 96 Acts, ch 1129, §113, 2005 Acts, ch 167, §53, 66, 2012 Acts, ch 1019, §113, 2014 Acts, ch 1116, §51Referred to in 23A.2, 602.6105331.382Powers and limitations relating to services.1.  The board may exercise the following powers in accordance with the sections designated, and may exercise these or similar powers under its home rule powers or other provisions of law:a.  Establishment of parks outside of cities as provided in section 461A.34.b.  Establishment of a water recreational area as provided in sections 461A.59 to 461A.78.c.  Establishment of a merged area hospital as provided in chapter 145A.d.  Acquisition and operation of a limestone quarry for the sale of agricultural lime, in accordance with chapter 353.e.  Provision of preliminary diagnostic evaluation before admissions to state mental health institutes as provided in sections 225C.14 through 225C.17.f.  Establishment of a community mental health center as provided in chapter 230A.g.  Establishment of a county care facility as provided in chapter 347B, and sections 135C.23 and 135C.24.h.  Provision of relocation programs and payments as provided in chapter 316.i.  Establishment of an airport commission as provided in sections 330.17 to 330.20.j.  Creation of an airport authority as provided in chapter 330A.2.  The power to establish reserve peace officers is subject to chapter 80D.3.  The power to legislate in regard to chemical substance abuse is subject to section 125.40.4.  The power to establish a county hospital is subject to the licensing requirements of chapter 135B and the power to establish a county health care facility is subject to the licensing requirements of chapter 135C.5.  The board shall not regulate, license, inspect, or collect license fees from food establishments or food and beverage vending machines except as provided in chapter 137F or from hotels except as provided in chapter 137C.6.  The power to operate juvenile detention and shelter care homes is subject to approval of the homes by the director of the department of human services or the director’s designee, as provided in section 232.142.7.  If a law library is provided in the county courthouse, judges of the district court of the county shall supervise and control the law library.8.a.  The board is subject to chapter 161F, chapters 357 through 358, chapter 468, subchapters I through III, chapter 468, subchapter IV, parts 1 and 2, or chapter 468, subchapter V, as applicable, in acting relative to a special district authorized under any of those chapters.b.  However, the board may assume and exercise the powers and duties of a governing body under chapter 357, 357A, 357B, 358, or chapter 468, subchapter III, if a governing body established under one of those chapters has insufficient membership to perform its powers and duties, and the board, upon petition of the number of property owners within a proposed district and filing of a bond as provided in section 357A.2, may establish a service district within the unincorporated area of the county and exercise within the district the powers and duties granted in chapters 357, 357A, 357B, 357C, 357I, 358, 359, chapter 384, subchapter IV, or chapter 468, subchapter III.9.  The power to establish and administer an air pollution control program in lieu of state administration is subject to sections 455B.144 and 455B.145.10.  The board shall issue permits, conduct inspections, and adopt standards related to the construction of semipublic sewage disposal systems, as defined in section 455B.171, in relation to authority delegated by the department of natural resources pursuant to sections 455B.174 and 455B.183. Construction standards adopted pursuant to this subsection shall be consistent with and equivalent to the construction standards adopted by the environmental protection commission pursuant to section 455B.173, subsection 3. The county may adopt such standards by reference.1.a – f. [S81, §331.382(1); 1981 Acts, ch 117, §381]g. [C51, §828; R60, §1396; C73, §1372; C97, §2241; SS15, §2241; C24, 27, 31, 35, §5338; C39, §3828.115; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §253.1; S81, §331.382; 1981 Acts, ch 117, §381]h – j. [S81, §331.382(1); 1981 Acts, ch 117, §381]2 – 6. [S81, §331.382(2 – 6); 1981 Acts, ch 117, §381]7. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.6; S81, §331.382(7); 1981 Acts, ch 117, §381]8. [C77, 79, 81, §332.3(33); S81, §331.382(8); 1981 Acts, ch 117, §381]9. [S81, §331.382(9); 1981 Acts, ch 117, §381]83 Acts, ch 96, §157, 159, 83 Acts, ch 101, §76, 89 Acts, ch 20, §17, 98 Acts, ch 1162, §27, 30, 2008 Acts, ch 1124, §19, 2009 Acts, ch 41, §120, 2011 Acts, ch 97, §1, 2013 Acts, ch 30, §73, 2014 Acts, ch 1026, §79, 2018 Acts, ch 1041, §127
Contracts to provide services to tax-exempt property; see §364.19
Code editor directive applied
331.383Duties and powers relating to elections.The board shall ensure that the county commissioner of elections conducts primary, general, city, school, and special elections in accordance with applicable state law. The board shall canvass elections in accordance with sections 43.49 to 43.51, 43.60 to 43.62, 46.24, 50.13, 50.24 to 50.29, 50.44 to 50.47, 260C.39, 275.25, 277.20, 376.1, 376.7, and 376.9. The board shall prepare and deliver a list of persons nominated in accordance with section 43.55, provide for a recount in accordance with section 50.48, provide for election precincts in accordance with sections 49.3, 49.4, 49.6 to 49.8, and 49.11, pay election costs as provided in section 47.3, participate in election contests as provided in sections 62.1A and 62.9, and perform other election duties required by state law. The board may provide for the use of an optical scan voting system as provided in sections 52.2, 52.3, and 52.8, and exercise other election powers as provided by state law.[S81, §331.383; 1981 Acts, ch 117, §382; 1982 Acts, ch 1104, §36]2007 Acts, ch 190, §40, 2009 Acts, ch 57, §84, 2010 Acts, ch 1060, §7331.384Abatement of public health and safety hazards — special assessments.1.  A county may:a.  Require the abatement of a nuisance, public or private, in any reasonable manner.b.  Require the removal of diseased trees or dead wood, except on publicly owned property or right-of-way.c.  Require the removal, repair, or dismantling of an abandoned or dangerous building or structure.d.  Require the numbering of buildings.e.  Require connection to public drainage systems from abutting property when necessary for public health or safety.f.  Require the cutting or destruction of weeds or other growth which constitutes a health, safety, or fire hazard.2.  If the property owner does not perform an action required under this section within a reasonable time after notice, a county may perform the required action and assess the costs against the property for collection in the same manner as a property tax. Notice may be in the form of an ordinance or by certified mail to the property owner as shown by the records of the county auditor, and shall state the time within which action is required. However, in an emergency, a county may perform any action which may be required under this section without prior notice and assess the costs as provided in this section after notice to the property owner and hearing.3.  If any amount assessed against property under this section exceeds five hundred dollars, a county may permit the assessment to be paid in up to ten annual installments in the same manner and with the same interest rates provided for assessments against benefited property under chapter 384, subchapter IV.4.  A special assessment levied pursuant to this section, including all interest and penalties, is a lien against the benefited property from the date of filing the schedule of assessments until the assessment is paid. A special assessment has equal precedence with ordinary taxes and is not divested by judicial sale.5.  The procedures for making and levying a special assessment pursuant to this section and for an appeal of the assessment are the same procedures as provided in sections 384.59 through 384.67 and sections 384.72 through 384.75, provided that the references in those sections to the council shall be to the board of supervisors and the references to the city shall be to the county.90 Acts, ch 1197, §1, 96 Acts, ch 1204, §25, 2012 Acts, ch 1138, §97, 2018 Acts, ch 1041, §127
Code editor directive applied
331.385Powers and duties relating to emergency services.1.  A county may, by resolution, assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service for any township located in the unincorporated area of the county.2.  The board of supervisors shall publish notice of the proposed resolution, and of a public hearing to be held on the proposed resolution, in a newspaper of general circulation in the county at least ten days but no more than twenty days before the date of the public hearing. If, after notice and hearing, the resolution is adopted, the board of supervisors shall assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service as set forth in sections 359.42 through 359.45.3.  All of the real and personal township property used to provide fire protection service or emergency medical service shall be transferred to the county. The county shall assume all of the outstanding obligations of the township relating to fire protection service or emergency medical service. If the township provides fire protection outside of the county’s boundaries, the county shall continue to provide fire protection to this area for at least ninety days after adoption of the resolution.4.  Fire protection service and emergency medical service shall be paid from the emergency services fund of the county authorized in section 331.424C.5.a.  Notwithstanding subsection 1, if as of July 1, 2006, a township has in force an agreement entered into pursuant to chapter 28E for a city or another township to provide fire protection service or fire protection service and emergency medical service for the township, or if a township is otherwise contracting with a city or another township for provision to the township of fire protection service or fire protection service and emergency medical service, the county board of supervisors shall, for the fiscal year beginning July 1, 2007, and subsequent fiscal years, negotiate for and enter into an agreement pursuant to chapter 28E providing for continued fire protection service, or fire protection service and emergency medical service, to the township, and shall certify taxes for levy in the township, pursuant to section 331.424C, in amounts sufficient to meet the financial obligations pertaining to the agreement.b.  This subsection applies to a county with a population in excess of three hundred thousand. This subsection does not prohibit a county with a population in excess of three hundred thousand from also assuming the powers and duties of township trustees in accordance with the provisions of subsections 1 through 4, for those townships in the county that are not subject to paragraph “a”.2000 Acts, ch 1117, §18; 2004 Acts, ch 1146, §1,2; 2005 Acts, ch 74, §1,3,4Referred to in 331.424C, 359.42331.386 and 331.387 
PART 6MENTAL HEALTH AND DISABILITY SERVICES REGIONAL SERVICE SYSTEMSReferred to in 331.424A331.388Definitions.As used in this part, unless the context otherwise requires:1.  “Department” means the department of human services.2.  “Disability services” means the same as defined in section 225C.2.3.  “Population” means, as of July 1 of the fiscal year preceding the fiscal year in which the population figure is applied, the population shown by the latest preceding certified federal census or the latest applicable population estimate issued by the United States census bureau, whichever is most recent.4.  “Regional administrator” means the administrative office, organization, or entity formed by agreement of the counties participating in a region to function on behalf of those counties in accordance with this part.5.  “State commission” means the mental health and disability services commission created in section 225C.5.2012 Acts, ch 1120, §31, 37, 39, 2014 Acts, ch 1140, §74Referred to in 222.2, 225.1, 225C.2, 225C.7A, 226.1, 227.1, 229.1, 230.1, 235.7, 426B.5331.389Mental health and disability services regions criteria.1.a.  Local access to mental health and disability services for adults shall be provided either by counties organized into a regional service system or by individual counties that are exempted as provided by this subsection. The department of human services shall encourage counties to enter into a regional system when the regional approach is likely to increase the availability of services to residents of the state who need the services. It is the intent of the general assembly that the adult residents of this state should have access to needed mental health and disability services regardless of the location of their residence.b.  If a county has been exempted prior to July 1, 2014, from the requirement to enter into a regional service system, the county and the county’s board of supervisors shall fulfill all requirements under this chapter and chapter 225C for a regional service system, regional service system management plan, regional governing board, and regional administrator, and any other provisions applicable to a region of counties providing local mental health and disability services.2.  The director of human services shall approve any region meeting the requirements of subsection 3. 3.  Each county in the state shall participate in an approved mental health and disability services region, unless exempted pursuant to subsection 1. A mental health and disability services region shall comply with all of the following requirements:a.  The counties comprising the region are contiguous.b.  The region has at least three counties.c.  The region has the capacity to provide required core services and perform required functions.d.  At least one community mental health center or a federally qualified health center with providers qualified to provide psychiatric services, either directly or through contractual arrangements with mental health professionals qualified to provide psychiatric services, is located within the region, has the capacity to provide outpatient services for the region, and is either under contract with the region or has provided documentation of intent to contract with the region to provide the services.e.  A hospital with an inpatient psychiatric unit or a state mental health institute is located in or within reasonably close proximity to the region, has the capability to provide inpatient services for the region, and is either under contract with the region or has provided documentation of intent to contract with the region to provide the services.f.  The regional administrator structure proposed for or utilized by the region has clear lines of accountability and the regional administrator functions as a lead agency utilizing shared county staff or other means of limiting administrative costs.4.  County formation of a mental health and disability services region is subject to all of the following:a.  On or before April 1, 2013, counties voluntarily participating in a region have complied with all of the following formation criteria:(1)  The counties forming the region have been identified and the board of supervisors of the counties have approved a written letter of intent to join together to form the region.(2)  The proposed region complies with the requirements in subsection 3.(3)  The department provides written notice to the boards of supervisors of the counties identified for the region in the letter of intent that the counties have complied with the requirements in subsection 3.b.  Upon compliance with the provisions of paragraph “a”, the participating counties are eligible for technical assistance provided by the department.c.  The department shall work with any county that has not agreed to be part of a region in accordance with paragraph “a” and with the regions forming around the county to resolve issues preventing the county from joining a region. A county that has not agreed to be part of a region in accordance with paragraph “a” shall be assigned by the department to a region, unless exempted prior to July 1, 2014.d.  On or before December 31, 2013, all counties shall be part of a region that is in compliance with the provisions of paragraph “a” other than meeting the April 1, 2013, date.e.  On or before June 30, 2014, unless exempted prior to July 1, 2014, all counties shall be in compliance with all of the following mental health and disability services region implementation criteria:(1)  The board of supervisors of each county participating in the region has voted to approve a chapter 28E agreement.(2)  The duly authorized representatives of all the counties participating in the region have signed the chapter 28E agreement that is in compliance with section 331.390.(3)  The county board of supervisors’ or supervisors’ designee members and other members of the region’s governing board have been appointed in accordance with section 331.390.(4)  Executive staff for the region’s regional administrator have been identified or engaged.(5)  An initial draft of a regional service management transition plan has been developed which identifies the steps to be taken by the region to do all of the following:(a)  Designate local access points for the disability services administered by the region.(b)  Designate the region’s targeted case manager providers funded by the medical assistance program.(c)  Identify the service provider network for the region.(d)  Define the service access and service authorization process to be utilized for the region.(e)  Identify the information technology and data management capacity to be employed to support regional functions.(f)  Establish business functions, funds accounting procedures, and other administrative processes.(g)  Comply with data reporting and other information technology requirements identified by the department.(6)  The department has approved the region’s chapter 28E agreement and the initial draft of the regional management transition plan.f.  If the department, in consultation with the state commission, determines that a region is in substantial compliance with the implementation criteria in paragraph “e” and has sufficient operating capacity to begin operations, the region may commence partial or full operations prior to July 2014.5.  If the department determines that a region or an exempted county is not adequately fulfilling the requirements under this chapter for a regional service system, the department shall address the region or county in the following order:a.  Require compliance with a corrective action plan.b.  Reduce the amount of the annual state funding provided for the regional service system, not to exceed fifteen percent of the amount.c.  Withdraw approval for the region or for the county exemption, as applicable.2012 Acts, ch 1120, §32, 37, 39, 2013 Acts, ch 140, §170, 186, 2018 Acts, ch 1165, §84 – 88, 91Referred to in 222.2, 225.1, 225C.2, 226.1, 227.1, 229.1, 230.1, 331.393, 331.424A, 331.910, 426B.5
Subsection 1, paragraph b stricken and former paragraph c amended and redesignated as b
Subsection 2 amended
Subsection 3, paragraph a amended
Subsection 4, paragraph c amended
Subsection 4, paragraph e, unnumbered paragraph 1 amended
331.390Regional governance structure.1.  The counties comprising a mental health and disability services region shall enter into an agreement under chapter 28E to form a regional administrator under the control of a governing board to function on behalf of those counties.2.  The governing board shall comply with all of the following requirements:a.  The voting membership of the governing board shall consist of at least one board of supervisors member from each county comprising the region or their designees.b.  The membership of the governing board shall also include one individual who utilizes mental health and disability services or is an actively involved relative of such an individual. This member shall be designated by the advisory committee or committees formed by the governing board pursuant to this section. The member designated in accordance with this paragraph shall serve in a nonvoting, ex officio capacity.c.  The membership of the governing board shall not include employees of the department of human services.d.  The membership of the governing board shall also consist of one member representing service providers in the region. This member shall be designated by the advisory committee or committees formed by the governing board pursuant to this section. The member designated in accordance with this paragraph shall serve in a nonvoting, ex officio capacity.e.  The governing board shall have a regional advisory committee consisting of individuals who utilize services or actively involved relatives of such individuals, service providers, and regional governing board members.3.a.  The regional administrator shall be under the control of the governing board. The regional administrator shall enter into performance-based contracts with the department in accordance with section 225C.4, subsection 1, paragraph “u”, for the regional administrator to manage, on behalf of the counties comprising the region, the mental health and disability services that are not funded by the medical assistance program under chapter 249A and for coordinating with the department the provision of mental health and disability services that are funded under the medical assistance program.b.  The regional administrator staff shall include one or more coordinators of disability services. A coordinator shall possess a bachelor’s or higher level degree in a human services-related or administration-related field, including but not limited to social work, psychology, nursing, or public or business administration, from an accredited college or university. However, in lieu of a degree in public or business administration, a coordinator may provide documentation of relevant management experience. An action of a coordinator involving a clinical decision shall be made in conjunction with a professional who is trained in the delivery of the mental health or disability service addressed by the clinical decision. The regional administrator shall determine whether referral to a coordinator of disability services is required for a person seeking to access a service through a local access point of the regional service system.2012 Acts, ch 1120, §33, 37, 39, 2013 Acts, ch 30, §74, 75Referred to in 225C.4, 331.389331.391Regional finances.1.  The funding under the control of the governing board shall be maintained in a combined account, in separate county accounts that are under the control of the governing board, or pursuant to other arrangements authorized by law that limit the administrative burden of such control while facilitating public scrutiny of financial processes.2.  The accounting system and financial reporting to the department shall conform with the cost principles for state, local, and Indian tribal governments issued by the United States office of management and budget. The information shall segregate expenditures for administration, purchase of service, and enterprise costs for which the region is a service provider or is directly billing and collecting payments and shall be identified along with other financial information in a uniform chart of accounts prescribed by the department of management. Following periodic review of administrative costs, the department shall make recommendations, in consultation with the legislative services agency, for standards defining region administrative costs and the methodology for calculating a region’s administrative load. Such standards shall be specified in rule adopted by the state commission.3.  The funding provided pursuant to appropriations from the mental health and disability regional services fund created in section 225C.7A and from performance-based contracts with the department shall be credited to the account or accounts under the control of the governing board.4.a.  If a region is meeting the financial obligations for implementation of its regional service system management plan for a fiscal year and residual funding is anticipated, the regional administrator shall reserve an adequate amount of unobligated and unencumbered funds for cash flow of expenditure obligations in the next fiscal year.b.  For fiscal years beginning July 1, 2017, July 1, 2018, and July 1, 2019, that portion of each region’s cash flow amount either reserved in the combined account or reserved among all separate county accounts under the control of the governing board that exceeds twenty-five percent of the gross expenditures from the combined account or from all separate county accounts under control of the governing board in the fiscal year preceding the fiscal year in progress shall be used in whole or in part to fund the payment of services provided under the regional service system management plan under section 331.393.c.  Each region shall certify to the department of management on or before December 1, 2020, and each December 1 thereafter, the amount of the region’s cash flow amount in the combined account that is attributable to each county within the region based upon each county’s proportionate amount of funding and contributions to the region or other methodology specified in the regional governance agreement or certify the cash flow amount for each separate county account that is under the control of the governing board at the conclusion of the most recently completed fiscal year.d.(1)  For fiscal years beginning on or after July 1, 2021, for each region having a population of one hundred thousand or over, the region’s cash flow amount shall not exceed twenty percent of the gross expenditures from the combined account or from all separate county accounts under control of the governing board for the fiscal year preceding the fiscal year in progress.(2)  For fiscal years beginning on or after July 1, 2021, for each region having a population of less than one hundred thousand, the region’s cash flow amount shall not exceed twenty-five percent of the gross expenditures from the combined account or from all separate county accounts under control of the governing board for the fiscal year preceding the fiscal year in progress.2012 Acts, ch 1120, §34, 37, 39, 2014 Acts, ch 1140, §75, 2017 Acts, ch 109, §4, 20, 21Referred to in 331.424A
2017 amendment striking and rewriting subsection 4 takes effect May 5, 2017, and applies to fiscal years beginning on or after July 1, 2017; 2017 Acts, ch 109, §20, 21
331.392Regional governance agreements.1.  In addition to compliance with the applicable provisions of chapter 28E, the chapter 28E agreement entered into by the counties comprising a mental health and disability services region in forming the regional administrator to function on behalf of the counties shall comply with the requirements of this section.2.  The organizational provisions of the agreement shall include all of the following:a.  A statement of purpose, goals, and objectives of entering into the agreement.b.  Identification of the governing board membership and the terms, methods of appointment, voting procedures, and other provisions applicable to the operation of the governing board. The voting procedures may provide for a weighted vote on decisions identified by the governing board. A weighted vote may provide for assignment of a number of votes to each of the counties comprising the region equal to its population within the region, may require at least three-fourths of the total votes cast for approval of a decision, or may provide for another weighted vote option determined by the governing board.c.  The identification of the process for selecting the executive staff of the regional administrator serving as the single point of accountability for the region.d.  The counties participating in the agreement.e.  The time period of the agreement and terms for termination or renewal of the agreement.f.  The circumstances under which additional counties may join the region.g.  Methods for dispute resolution and mediation.h.  Methods for termination of a county’s participation in the region.i.  Provisions for formation and assigned responsibilities for one or more advisory committees consisting of individuals who utilize services or actively involved relatives of such individuals, service providers, governing board members, and persons representing other interests identified in the agreement.3.  The administrative provisions of the agreement shall include all of the following:a.  Responsibility of the governing board in appointing and evaluating the performance of the chief executive officer of the regional administrator.b.  A general list of the functions and responsibilities of the regional administrator’s chief executive officer and other administrative staff.c.  Specification of the functions to be carried out by each party to the agreement and by any subcontractor of a party to the agreement. A contract with a provider network shall be separately addressed.4.  The financial provisions of the agreement shall include all of the following:a.  Methods for pooling, management, and expenditure of the funding under the control of the regional administrator. If the agreement does not provide for pooling of the participating county moneys in a single fund, the agreement shall specify how the participating county moneys will be subject to the control of the regional administrator.b.  Methods for allocating administrative funding and resources.c.  Contributions and uses of initial funding or related contributions made by the counties participating in the region for purposes of commencing operations by the regional administrator.d.  Methods for acquiring or disposing of real property.e.  A process for determining the use of savings for reinvestment.f.  A process for performance of an annual independent audit of the regional administrator.5.  If implementation of a region’s regional administrator results in a change in the employer of county employees assigned to the central point of coordination administrator under section 331.440, Code Supplement 2011, to another public employer and the employees were covered under a collective bargaining agreement, such employees shall be retained and the agreement shall be continued by the successor employer as though there had not been a change in employer.2012 Acts, ch 1120, §35, 37, 39, 2013 Acts, ch 90, §89Referred to in 97B.1A, 331.424A331.393Regional service system management plan.1.  The mental health and disability services provided by counties operating as a region shall be delivered in accordance with a regional service system management plan approved by the region’s governing board and implemented by the regional administrator in accordance with this section. The requirements for a regional service system management plan and plan format shall be specified in rule adopted by the state commission pursuant to a recommendation made by the department. A regional management plan shall include an annual service and budget plan, a policies and procedures manual, and an annual report. Each region’s initial plan shall be submitted to the department by April 1, 2014.2.  Each region shall submit to the department an annual service and budget plan approved by the region’s governing board and subject to approval by the director of human services. Provisions for the director of human services’ approval of the annual service and budget plan, and any amendments to the plan, and other requirements shall be specified in rule adopted by the state commission. The provisions addressed in the annual plan shall include but are not limited to all of the following:a.  The region’s budget and financing provisions for the next fiscal year. The provisions shall address how county, regional, state, and other funding sources will be used to meet the service needs within the region.b.  The scope of services included in addition to the required core services. Each service included shall be described and projection of need and the funding necessary to meet the need shall be included.c.  The location of the local access points for services.d.  The plan for assuring effective crisis prevention, response, and resolution.e.  The provider reimbursement provisions. A region’s use of provider reimbursement approaches in addition to fee-for-service reimbursement and for compensating the providers engaged in a systems of care approach and other nontraditional providers shall be encouraged. A region also shall be encouraged to use and the department shall approve funding approaches that identify and incorporate all services and sources of funding used by persons receiving services, including medical assistance program funding.f.  Financial forecasting measures.g.  The targeted case managers designated for the region.h.  The financial eligibility requirements for service under the regional service system. A plan that otherwise incorporates the financial eligibility requirements of section 331.395 but allows eligibility for persons with resources above the minimum resource limitations adopted pursuant to section 331.395, subsection 1, paragraph “c”, who were eligible under resource limitations in effect prior to July 1, 2014, or are authorized by the region as an exception to policy, shall be deemed by the department to be in compliance with financial eligibility requirements of section 331.395.3.  Each region shall submit an annual report to the department on or before December 1. The annual report shall provide information on the actual numbers of persons served, moneys expended, and outcomes achieved.4.  The region shall have in effect a policies and procedures manual for the regional service system. The manual shall be approved by the region’s governing board and is subject to approval by the director of human services. An approved manual shall remain in effect subject to amendment. An amendment to the manual shall be submitted to the department at least forty-five days prior to the date of implementation of the amendment. Prior to implementation of an amendment to the manual, the amendment must be approved by the director of human services in consultation with the state commission. The manual shall include but is not limited to all of the following:a.  A description of the region’s policies and procedures for financing and delivering the services included in the annual service and budget plan.b.  The enrollment and eligibility process.c.  The method of annual service and budget plan administration.d.  The process for managing utilization and access to services and other assistance. The process shall also describe how coordination between the services included in the annual service and budget plan and the disability services administered by the state and others will be managed. e.  The quality management and improvement processes.f.  The risk management provisions and fiscal viability of the annual service and budget plan, if the region contracts with a private entity.g.  The requirements for designation of targeted case management providers and for implementation of evidence-based models of case management. The requirements shall be designed to provide the person receiving the case management with a choice of providers, allow a service provider to be the case manager but prohibit the provider from referring a person receiving the case management only to services administered by the provider, and include other provisions to ensure compliance with but not exceed federal requirements for conflict-free case management. The qualifications of targeted case managers and other persons providing service coordination under the management plan shall be specified in the rules. The rules shall also include but are not limited to all of the following relating to targeted case management and service coordination services:(1)  Performance and outcome measures relating to the health, safety, work performance, and community residency of the persons receiving the services.(2)  Standards for delivery of the services, including but not limited to social history, assessment, service planning, incident reporting, crisis planning, coordination, and monitoring for persons receiving the services.(3)  Methodologies for complying with the requirements of this paragraph “g” which may include the use of electronic recordkeeping and remote or internet-based training.h.  A plan for a systems of care approach in which multiple public and private agencies partner with families and communities to address the multiple needs of the persons and their families involved with the regional service system.i.  Measures to provide services in a decentralized manner that utilize the strengths and assets of the administrators and service providers within and available to the region.j.  A plan for provider network formation and management.k.  Service provider payment provisions.l.  A process for resolving grievances.m.  Measures for implementing interagency and multisystem collaboration and care coordination.5.  The provisions of a regional service system management plan shall include measures to address the needs of persons who have two or more co-occurring mental health, intellectual or other developmental disability, brain injury, or substance-related disorders and individuals with specialized needs. Implementation of measures to meet the needs of persons with a developmental disability other than intellectual disability, brain injury, or substance-related disorders is contingent upon identification of a funding source to meet those needs and implementation of provisions to engage the entity under contract with the state to provide services to address substance-related disorders within the regional service system.6.  If a county has been exempted pursuant to section 331.389 from the requirement to enter into a regional service system, the county and the county’s board of supervisors shall fulfill all requirements under this chapter for a regional service system, regional service system management plan, regional governing board, and regional administrator, and any other provisions applicable to a region of counties providing local mental health and disability services.7.  The region may either directly implement a system of service management and contract with service providers, or contract with a private entity to manage the regional service system, provided all requirements of this section are met by the private entity. The regional service system shall incorporate service management and functional assessment processes developed in accordance with applicable requirements.8.  A region may provide assistance to service populations with disabilities to which the counties comprising the region have historically provided assistance but who are not included in the core services required under section 331.397, subject to the availability of funding.9.  If a region determines that the region cannot provide services for the fiscal year in accordance with the regional plan and remain in compliance with applicable budgeting requirements, the region may implement a waiting list for the services. The procedures for establishing and applying a waiting list shall be specified in the regional plan. If a region implements a waiting list for services, the region shall notify the department of human services. The department shall maintain on the department’s internet site an up-to-date listing of the regions that have implemented a waiting list and the services affected by each waiting list.10.  The director’s approval of a regional plan shall not be construed to constitute certification of the respective county budgets or of the region’s budget.2012 Acts, ch 1120, §12, 18, 19, 2014 Acts, ch 1140, §76, 85Referred to in 222.60, 235A.15, 235B.6, 331.391, 331.424A, 426B.5331.394County of residence services to residents service authorization appeals disputes between counties or regions.1.  For the purposes of this section, unless the context otherwise requires:a.  “County of residence” means the county in this state in which, at the time a person applies for or receives services, the person is living and has established an ongoing presence with the declared, good faith intention of living in the county for a permanent or indefinite period of time. The county of residence of a person who is a homeless person is the county where the homeless person usually sleeps. A person maintains residency in the county or state in which the person last resided while the person is present in another county or this state receiving services in a hospital, a correctional facility, a halfway house for community-based corrections or substance-related treatment, a nursing facility, an intermediate care facility for persons with an intellectual disability, or a residential care facility, or for the purpose of attending a college or university.b.  “Homeless person” means the same as defined in section 48A.2.c.  “Mental health professional” means the same as defined in section 228.1.d.  “Person” means a person who is a United States citizen or a qualified alien as defined in 8 U.S.C. §1641.2.  If a person appeals a decision regarding a service authorization or other services-related decision made by a regional administrator that cannot be resolved informally, the appeal shall be heard in a contested case proceeding by a state administrative law judge. The administrative law judge’s decision shall be considered final agency action under chapter 17A.3.  If a service authorization or other services-related decision made by a regional administrator concerning a person varies from the type and amount of service identified to be necessary for the person in a clinical determination made by a mental health professional and the mental health professional believes that failure to provide the type and amount of service identified could cause an immediate danger to the person’s health or safety, the person may request an expedited review of the regional administrator’s decision to be made by the department of human services. An expedited review held in accordance with this subsection is subject to the following procedures:a.  The request for the expedited review shall be filed within five business days of receiving the notice of decision by the regional administrator. The request must be in writing, plainly state the request for an expedited review in the caption and body of the request, and be supported by written documentation from the mental health professional who made the clinical determination stating how the notice of decision on services could cause an immediate danger to the person’s health or safety.b.  The expedited review shall be performed by a mental health professional, who is either the administrator of the division of mental health and disability services of the department of human services or the administrator’s designee. If the administrator is not a mental health professional, the expedited review shall be performed by a designee of the administrator who is a mental health professional and is free of any conflict of interest to perform the expedited review. The expedited review shall be performed within two business days of the time the request is filed. If the reviewer determines the information submitted in connection with the request is inadequate to perform the review, the reviewer shall request the submission of additional information and the review shall be performed within two business days of the time that adequate information is submitted. The regional administrator and the person, with the assistance of the mental health professional who made the clinical determination, shall each provide a brief statement of facts, conclusions, and reasons for the decision made. Supporting clinical information shall also be attached. All information related to the proceedings and any related filings shall be considered to be mental health information subject to chapter 228.c.  The administrator or designee shall issue an order, including a brief statement of findings of fact, conclusions of law, and policy reasons for the order, to justify the decision made concerning the expedited review. If the decision concurs with the contention that there is an immediate danger to the person’s health or safety, the order shall identify the type and amount of service which shall be provided for the person. The administrator or designee shall give such notice as is practicable to persons who are required to comply with the order. The order is effective when issued.d.  The decision of the administrator or designee shall be considered a final agency action and is subject to judicial review in accordance with section 17A.19. The record for judicial review consists of any documents regarding the matter that were considered or prepared by the administrator or designee. The administrator or designee shall maintain these documents as the official record of the decision. If the matter is appealed to the district court, the record shall be filed as confidential.4.  If a county of residence is part of a mental health and disability services region that has agreed to pool funding and liability for services, the responsibilities of the county under law regarding such services shall be performed on behalf of the county by the regional administrator. The county of residence or the county’s mental health and disability services region, as applicable, is responsible for paying the public costs of the mental health and disability services that are not covered by the medical assistance program under chapter 249A and are provided in accordance with the region’s approved service management plan to persons who are residents of the county or region.5.a.  The dispute resolution process implemented in accordance with this subsection applies to residency disputes. The dispute resolution process is not applicable to disputes involving persons committed to a state facility pursuant to chapter 812 or rule of criminal procedure 2.22, Iowa court rules, or to disputes involving service authorization decisions made by a region.b.  If a county or region, as applicable, receives a billing for services provided to a resident in another county or region, or objects to a residency determination certified by another county’s or region’s regional administrator and asserts either that the person has residency in another county or region or the person is not a resident of this state, the person’s residency status shall be determined as provided in this subsection. If the county or region asserts that the person has residency in another county or region, the county or region shall notify the other county or region within one hundred twenty days of receiving the billing for services.c.  The county or region that received the notification, as applicable, shall respond to the party that provided the notification within forty-five days of receiving the notification. If the parties cannot agree to a settlement as to the person’s residency status within ninety days of the date of notification, on motion of any of the parties, the matter shall be referred to the department of inspections and appeals for a contested case hearing under chapter 17A before an administrative law judge assigned in accordance with section 10A.801 to determine the person’s residency status.d.(1)  The administrative law judge’s determination of the person’s residency status shall be considered final agency action, notwithstanding contrary provisions of section 17A.15. The party that does not prevail in the determination or subsequent judicial review is liable for costs associated with the proceeding, including reimbursement of the department of inspections and appeals’ actual costs associated with the administrative proceeding. Judicial review of the determination may be sought in accordance with section 17A.19.(2)  If following the determination of a person’s residency status in accordance with this subsection, additional evidence becomes available that merits a change in that determination, the parties affected may change the determination by mutual agreement. Otherwise, a party may move that the matter be reconsidered by the county or region, or by the administrative law judge.e.(1)  Unless a petition is filed for judicial review, the administrative law judge’s determination of the person’s residency status shall result in one of the following:(a)  If a county or region is determined to be the person’s residence, the county or region shall pay the amounts due and shall reimburse any other amounts paid for services provided by the other county or region on the person’s behalf prior to the determination.(b)  If it is determined that the person is not a resident of this state neither the region in which the services were provided nor the state shall be liable for payment of amounts due for services provided to the person prior to the determination.(2)  The payment or reimbursement shall be remitted within forty-five days of the date the determination was issued. After the forty-five-day period, a penalty of not greater than one percent per month may be added to the amount due.6.a.  The dispute resolution process implemented in accordance with this subsection applies beginning July 1, 2012, to billing disputes between the state and a county or region, other than residency disputes or other dispute processes under this section, involving the responsibility for service costs for services provided on or after July 1, 2011, under any of the following:(1)  Chapter 221.(2)  Chapter 222.(3)  Chapter 229.(4)  Chapter 230.(5)  Chapter 249A.(6)  Chapter 812.b.  If a county, region, or the department, as applicable, disputes a billing for service costs listed in paragraph “a”, the dispute shall be resolved as provided in this subsection. The county or region shall notify the department of the county’s or region’s assertion within ninety days of receiving the billing. However, for services provided on or after July 1, 2011, for which a county has received the billing as of July 1, 2012, the county shall notify the department of the county’s assertion on or before October 1, 2012. If the department disputes such a billing of a regional administrator, the department shall notify the affected counties or regions of the department’s assertion.c.  The department, county, or region that received the notification, as applicable, shall respond to the party that provided the notification within forty-five days of receiving the notification. If the parties cannot agree to a settlement as to the dispute within ninety days of the date of notification, on motion of any of the parties, the matter shall be referred to the department of inspections and appeals for a contested case hearing under chapter 17A before an administrative law judge assigned in accordance with section 10A.801 to determine facts and issue a decision to resolve the dispute.d.(1)  The administrative law judge’s decision is a final agency action, notwithstanding contrary provisions of section 17A.15. The party that does not prevail in the decision or subsequent judicial review is liable for costs associated with the proceeding, including reimbursement of the department of inspections and appeals’ actual costs associated with the administrative proceeding. Judicial review of the decision may be sought in accordance with section 17A.19.(2)  If following the decision regarding a dispute in accordance with this subsection, additional evidence becomes available that merits a change in that decision, the parties affected may change the decision by mutual agreement. Otherwise, a party may move that the matter be reconsidered by the department, county, or region, or by the administrative law judge.e.(1)  Unless a petition is filed for judicial review, the administrative law judge’s decision regarding a disputed billing shall result in one of the following:(a)  If a county or region is determined to be responsible for the disputed amounts, the county or region shall pay the amounts due and shall reimburse any other amounts paid for services provided by the other county or region or the department on the person’s behalf prior to the decision.(b)  If it is determined that the state is responsible for the disputed amounts, the state shall pay the amounts due and shall reimburse the county or region, as applicable, for any payment made on behalf of the person prior to the decision.(2)  The payment or reimbursement shall be remitted within forty-five days of the date the decision was issued. After the forty-five-day period, a penalty of not greater than one percent per month may be added to the amount due.2012 Acts, ch 1120, §36, 37, 39, 2018 Acts, ch 1165, §76Referred to in 35D.9, 125.2, 222.63, 222.65, 222.67, 222.70, 230.2, 230.4, 230.6, 230.9, 230.12, 232.141, 252.24, 347.16
Section amended
331.395Financial eligibility requirements.1.  A person must comply with all of the following financial eligibility requirements to be eligible for services under the regional service system:a.  The person must have an income equal to or less than one hundred fifty percent of the federal poverty level, as defined by the most recently revised poverty income guidelines published by the United States department of health and human services, to be eligible for regional service system public funding. It is the intent of the general assembly to consider increasing this income eligibility provision to two hundred percent of the federal poverty level.b.  A person who is eligible for federally funded services and other support must apply for such services and support. c.  The person must be in compliance with resource limitations identified in rule adopted by the state commission. The limitation shall be derived from the federal supplemental security income program resource limitations. A person with resources above the federal supplemental security income program resource limitations may be eligible subject to limitations adopted in rule by the state commission pursuant to a recommendation made by the department. If a person does not qualify for federally funded services and other support but meets income, resource, and functional eligibility requirements for regional services, the following types of resources shall be disregarded:(1)  A retirement account that is in the accumulation stage.(2)  A burial, medical savings, or assistive technology account.2.a.  A region or a service provider contracting with the region shall not apply a copayment, sliding fee scale, or other cost-sharing requirement for a particular service to a person with an income equal to or less than one hundred fifty percent of the federal poverty level.b.  Notwithstanding subsection 1, paragraph “a”, a person with an income above one hundred fifty percent of the federal poverty level may be eligible for services subject to a copayment, sliding fee scale, or other cost-sharing requirement approved by the department.c.  A provider under the regional service system of a service that is not funded by the medical assistance program under chapter 249A may waive the copayment or other cost-sharing arrangement if the provider is not reimbursed for the cost with public funds.2012 Acts, ch 1120, §13, 18, 19, 2013 Acts, ch 90, §90Referred to in 331.393, 331.396331.396Diagnosis functional assessment.1.  A person must comply with all of the following requirements to be eligible for mental health services under the regional service system:a.  The person complies with financial eligibility requirements under section 331.395.b.  The person is at least eighteen years of age and is a resident of this state. However, a person who is seventeen years of age, is a resident of this state, and is receiving publicly funded children’s services may be considered eligible for services through the regional service system during the three-month period preceding the person’s eighteenth birthday in order to provide a smooth transition from children’s to adult services.c.  The person has had at any time during the preceding twelve-month period a mental health, behavioral, or emotional disorder or, in the opinion of a mental health professional, may now have such a diagnosable disorder. The diagnosis shall be made in accordance with the criteria provided in the diagnostic and statistical manual of mental disorders, fourth edition, text revision, published by the American psychiatric association, and shall not include the manual’s “V” codes identifying conditions other than a disease or injury. The diagnosis shall also not include substance-related disorders, dementia, antisocial personality, or developmental disabilities, unless co-occurring with another diagnosable mental illness.d.  Notwithstanding paragraphs “a” through “c”, if funds are available without limiting or reducing core services and it is approved as part of the regional service system management plan, eligibility may be provided for a person who is less than eighteen years of age and a resident of this state for those mental health services made available to all or a portion of the residents of the region of the same age and eligibility class under the county management plan of one or more counties of the region applicable prior to formation of the region.e.  The person’s eligibility for individualized services shall be determined in accordance with the standardized functional assessment methodology approved for mental health services by the director of human services in consultation with the state commission.2.  A person must comply with all of the following requirements to be eligible for intellectual disability services under the regional service system:a.  The person complies with financial eligibility requirements under section 331.395.b.  The person is at least eighteen years of age and is a resident of this state. However, a person who is seventeen years of age, is a resident of this state, and is receiving publicly funded children’s services may be considered eligible for services through the regional service system during the three-month period preceding the person’s eighteenth birthday in order to provide a smooth transition from children’s to adult services.c.  The person has a diagnosis of intellectual disability.d.  Notwithstanding paragraphs “a” through “c”, if funds are available without limiting or reducing core services and it is approved as part of the regional service system management plan, eligibility may be provided for a person who is less than eighteen years of age and a resident of this state for those intellectual disability services made available to all or a portion of the residents of the region of the same age and eligibility class under the county management plan of one or more counties of the region applicable prior to formation of the region.e.  The person’s eligibility for individualized services shall be determined in accordance with the standardized functional assessment methodology approved for intellectual disability and developmental disability services by the director of human services.3.  A person must comply with all of the following requirements to be eligible for brain injury services under the regional service system:a.  The person complies with financial eligibility requirements under section 331.395.b.  The person is at least eighteen years of age and is a resident of this state. However, a person who is seventeen years of age, is a resident of this state, and is receiving publicly funded children’s services may be considered eligible for services through the regional service system during the three-month period preceding the person’s eighteenth birthday in order to provide a smooth transition from children’s to adult services.c.  The person has a diagnosis of brain injury.d.  The person’s eligibility for individualized services shall be determined in accordance with a standardized functional assessment methodology approved for this purpose by the director of human services. 2012 Acts, ch 1120, §14, 18, 19, 2013 Acts, ch 140, §171, 172, 186331.397Regional core services.1.  For the purposes of this section, unless the context otherwise requires, “domain” means a set of similar services that can be provided depending upon a person’s service needs.2.a.(1)  A region shall work with service providers to ensure that services in the required core service domains in subsections 4 and 5 are available to residents of the region, regardless of potential payment source for the services.(2)  Subject to the available appropriations, the director of human services shall ensure the core service domains listed in subsections 4 and 5 are covered services for the medical assistance program under chapter 249A to the greatest extent allowable under federal regulations. The medical assistance program shall reimburse Medicaid enrolled providers for Medicaid covered services under subsections 4 and 5 when the services are medically necessary, the Medicaid enrolled provider submits an appropriate claim for such services, and no other third-party payer is responsible for reimbursement of such services. Within funds available, the region shall pay for such services for eligible persons when payment through the medical assistance program or another third-party payment is not available, unless the person is on a waiting list for such payment or it has been determined that the person does not meet the eligibility criteria for any such service.b.  Until funding is designated for other service populations, eligibility for the service domains listed in this section shall be limited to such persons who are in need of mental health or intellectual disability services. However, if a county in a region was providing services to an eligibility class of persons with a developmental disability other than intellectual disability or a brain injury prior to formation of the region, the class of persons shall remain eligible for the services provided when the region was formed.c.  It is the intent of the general assembly to address the need for funding so that the availability of the service domains listed in this section may be expanded to include such persons who are in need of developmental disability or brain injury services.3.  Pursuant to recommendations made by the director of human services, the state commission shall adopt rules as required by section 225C.6 to define the services included in the core service domains listed in this section. The rules shall provide service definitions, service provider standards, service access standards, and service implementation dates, and shall provide consistency, to the extent possible, with similar service definitions under the medical assistance program.a.  The rules relating to the credentialing of a person directly providing services shall require all of the following:(1)  The person shall provide services and represent the person as competent only within the boundaries of the person’s education, training, license, certification, consultation received, supervised experience, or other relevant professional experience.(2)  The person shall provide services in substantive areas or use intervention techniques or approaches that are new only after engaging in appropriate study, training, consultation, and supervision from a person who is competent in those areas, techniques, or approaches.(3)  If generally recognized standards do not exist with respect to an emerging area of practice, the person shall exercise careful judgment and take responsible steps, including obtaining appropriate education, research, training, consultation, and supervision, in order to ensure competence and to protect from harm the persons receiving the services in the emerging area of practice.b.  The rules relating to the availability of intensive mental health services specified in subsection 5 shall specify that the minimum amount of services provided statewide shall be as follows:(1)  Twenty-two assertive community treatment teams.(2)  Six access centers.(3)  Intensive residential service homes that provide services to up to one hundred twenty persons.4.  The core service domains shall include the following:a.  Treatment designed to ameliorate a person’s condition, including but not limited to all of the following: (1)  Assessment and evaluation.(2)  Mental health outpatient therapy.(3)  Medication prescribing and management.(4)  Mental health inpatient treatment.b.  Basic crisis response provisions, including but not limited to all of the following:(1)  Twenty-four-hour access to crisis response.(2)  Evaluation.(3)  Personal emergency response system.c.  Support for community living, including but not limited to all of the following:(1)  Home health aide.(2)  Home and vehicle modifications.(3)  Respite.(4)  Supportive community living.d.  Support for employment or for activities leading to employment providing an appropriate match with an individual’s abilities based upon informed, person-centered choices made from an array of options, including but not limited to all of the following:(1)  Day habilitation.(2)  Job development.(3)  Supported employment.(4)  Prevocational services.e.  Recovery services, including but not limited to all of the following:(1)  Family support.(2)  Peer support. f.  Service coordination including coordinating physical health and primary care, including but not limited to all of the following:(1)  Case management.(2)  Health homes.5.a.  Provided that federal matching funds are available under the Iowa health and wellness plan pursuant to chapter 249N, the following intensive mental health services in strategic locations throughout the state shall be provided within the following core service domains:(1)  Access centers that are located in crisis residential and subacute residential settings with sixteen beds or fewer that provide immediate, short-term assessments for persons with serious mental illness or substance use disorders who do not need inpatient psychiatric hospital treatment, but who do need significant amounts of supports and services not available in the persons’ homes or communities.(2)  Assertive community treatment services.(3)  Comprehensive facility and community-based crisis services, including all of the following:(a)  Mobile response.(b)  Twenty-three-hour crisis observation and holding.(c)  Crisis stabilization community-based services.(d)  Crisis stabilization residential services.(4)  Subacute services provided in facility and community-based settings.(5)  Intensive residential service homes for persons with severe and persistent mental illness in scattered site community-based residential settings that provide intensive services and that operate twenty-four hours a day.b.  The department shall accept arrangements between multiple regions sharing intensive mental health services under this subsection.6.  A region shall ensure that access is available to providers of core services that demonstrate competencies necessary for all of the following:a.  Serving persons with co-occurring conditions. b.  Providing evidence-based services. c.  Providing trauma-informed care that recognizes the presence of trauma symptoms in persons receiving services. 7.  A region shall ensure that services within the following additional core service domains are available to persons not eligible for the medical assistance program under chapter 249A or receiving other third-party payment for the services, when public funds are made available for such services:a.  Justice system-involved services, including but not limited to all of the following:(1)  Jail diversion.(2)  Crisis intervention training.(3)  Civil commitment prescreening.b.  Advances in the use of evidence-based treatment, including but not limited to all of the following:(1)  Positive behavior support. (2)  Peer self-help drop-in centers.8.  A regional service system may provide funding for other appropriate services or other support and may implement demonstration projects for an initial period of up to three years to model the use of research-based practices. In considering whether to provide such funding, a region may consider the following criteria for research-based practices:a.  Applying a person-centered planning process to identify the need for the services or other support.b.  The efficacy of the services or other support is recognized as an evidence-based practice, is deemed to be an emerging and promising practice, or providing the services is part of a demonstration and will supply evidence as to the services’ effectiveness.c.  A determination that the services or other support provides an effective alternative to existing services that have been shown by the evidence base to be ineffective, to not yield the desired outcome, or to not support the principles outlined in Olmstead v.L.C., 527 U.S. 581 (1999). 2012 Acts, ch 1120, §15, 18, 19, 2013 Acts, ch 140, §173, 174, 186, 2014 Acts, ch 1140, §77, 2018 Acts, ch 1056, §13Referred to in 331.393
Section amended
331.398Regional service system financing.1.  The financing of a regional mental health and disability service system is limited to a fixed budget amount. The fixed budget amount shall be the amount identified in a regional service system management plan and budget for the fiscal year. A region shall receive state funding for growth in non-Medicaid expenditures through the mental health and disability regional services fund created in section 225C.7A to address increased service costs, additional service populations, additional core service domains, and increased numbers of persons receiving services.2.  A region shall implement its regional service system management plan in a manner so as to provide adequate funding of services for the entire fiscal year by budgeting for ninety-nine percent of the funding anticipated to be available for the regional plan for the fiscal year. A region may expend all of the funding anticipated to be available for the regional plan.2012 Acts, ch 1120, §16, 18, 19331.399Governmental body.Mental health and disability services regions formed pursuant to this part shall be a governmental body for purposes of chapter 21 and shall be a government body for purposes of chapter 22.2013 Acts, ch 143, §14, 18331.400  Reserved.
SUBCHAPTER IVPOWERS AND DUTIES OF THE BOARD RELATING TO COUNTY FINANCESPART 1GENERAL FINANCIAL POWERS AND DUTIES331.401Duties relating to finances.1.  The board shall:a.  Audit expenses charged to the county for the annual examination by the auditor of state and approve or object to the expenses as provided in section 11.21.b.  Establish budgets for the farm-to-market road fund and the secondary road fund in accordance with sections 309.10 and 309.93 to 309.97.c.  Pay expenses of administration of juvenile justice, attributable to the county under section 232.141.d.  Provide for the expense of persons committed to the county jail or a regional detention facility in accordance with section 356.15.e.  Adopt resolutions authorizing the county assessor to provide forms for homestead exemption claimants as provided in section 425.2 and military service tax exemptions as provided in section 426A.14.f.  Examine and allow or disallow claims for homestead exemption in accordance with section 425.3 and claims for military service tax exemption in accordance with chapter 426A. The board, by a single resolution, may allow or disallow the exemptions recommended by the assessor.g.  Hear appeals relating to the agricultural land tax credit in accordance with section 426.6.h.  Order the suspension of property taxes of certain persons in accordance with section 427.9.i.  Approve or deny an application for a property tax exemption for impoundment structures, as provided in section 427.1, subsection 20.j.  Serve on the conference board as provided in section 441.2.k.  Levy taxes as certified to it by tax-certifying bodies in the county, in accordance with the statutes authorizing the levies and in accordance with chapter 24 and sections 444.1 to 444.8, and levy taxes as required in chapters 433, 434, 437, and 438.l.  Carry out duties in regard to the collection of taxes as provided in sections 445.16, 445.60, and 445.62.m.  Apportion taxes upon receipt of a petition, in accordance with sections 449.1A to 449.3.n.  Comply with chapters 12B and 12C in the management of public funds.o.  Allocate payments from flood control projects as provided in sections 161E.13 and 161E.14.p.  Examine and settle all accounts of the receipts and expenditures of the county and all claims against the county, except as otherwise provided by state law.q.  Require a local historical society to submit to it a proposed budget, including the amount of available funds and estimated expenditures, as a prerequisite to receiving funds. A local historical society receiving funds shall present to the board an annual report describing in detail its use of the funds received.r.  Retain overpayments of moneys paid to the county in an amount of five dollars or less, unless the payor has requested a refund of the overpayment.s.  Perform other financial duties as required by state law.2.  The board shall not pay membership dues for a county officers association in this state other than the Iowa state association of counties or an organization affiliated with it. This subsection does not prohibit expenditures for organizations with which the Iowa state association or its affiliates are affiliated.3.  The board shall not pay bounties on crows, rattlesnakes, foxes, or wolves other than coyotes.4.  The board shall not approve for payment to the auditor, treasurer, recorder, sheriff, county attorney, or to a supervisor a separation allowance or severance pay.1.a – o. [S81, §331.401(1); 1981 Acts, ch 117, §400]p. [R60, §312; C73, §303; C97, §422; SS15, §422; C24, 27, 31, 35, 39, §5130; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §332.3(5); S81, §331.401(1); 1981 Acts, ch 117, §400]r. [S81, §331.401(1); 1981 Acts, ch 117, §400]2. [C73, 75, 77, 79, 81, §332.3(27); S81, §331.401(2); 1981 Acts, ch 117, §400]3. [79, 81, §350.2; S81, §331.401(3); 1981 Acts, ch 117, §400]83 Acts, ch 123, §132 – 135, 209, 86 Acts, ch 1001, §18, 90 Acts, ch 1236, §46, 91 Acts, ch 191, §7, 2002 Acts, ch 1150, §1, 2007 Acts, ch 75, §1, 2007 Acts, ch 185, §1, 2015 Acts, ch 55, §1Referred to in 331.902
For future amendment to subsection 1, paragraph k, effective July 1, 2024, see 2018 Acts, ch 1158, §2, 28
331.402Powers relating to finances — limitations.1.  The payment of county obligations by anticipatory warrants is subject to chapters 74 and 74A and other applicable state law. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 to 309.55.2.  The board may:a.  Require a person who is not a part of county government but is receiving county funds to submit to audit by auditors chosen by the county. The person shall make available all pertinent records needed for the audit.b.  Enter into an agreement with the state department of human services for assistance in accordance with section 249A.12.c.  Levy within a township at a rate not to exceed the rate permitted under sections 359.30 and 359.33 for the care and maintenance of cemeteries, if the township officials fail to levy the tax as needed.d.  Authorize the county auditor to issue warrants for certain purposes as provided in section 331.506, subsection 3.e.  Authorize the auditor to issue checks in lieu of warrants. The checks shall be charged directly against a bank account controlled by the county treasurer.f.  Impose a hotel and motel tax in accordance with chapter 423A.g.  Order the suspension of property taxes or cancel and remit the taxes of certain persons as provided in sections 427.8 and 427.10.h.  Provide for a partial exemption from property taxation in accordance with chapter 427B.i.  Contract with certified public accountants to conduct the annual audit of the financial accounts and transactions of the county as provided in section 11.6.3.  A county may enter into loan agreements to borrow money for any public purpose in accordance with the following terms and procedures:a.  A loan agreement entered into by a county may contain provisions similar to those sometimes found in loan agreements between private parties, including, but not limited to, the issuance of notes to evidence its obligations.b.  A provision of a loan agreement which stipulates that a portion of the payments be applied as interest is subject to chapter 74A. Other laws relating to interest rates do not apply. Chapter 75 is not applicable. A county enterprise is a separate entity under this subsection, whether it is governed by the board or another governing body.c.  The board shall follow substantially the same authorization procedure required for the issuance of general obligation bonds issued for the same purpose to authorize a loan agreement made payable from the debt service fund.d.  The board may authorize a loan agreement which is payable from the general fund if the loan agreement would not cause the total of scheduled annual payments of principal or interest or both principal and interest due from the general fund of the county in any single future fiscal year with respect to all loan agreements in force on the date of the authorization to exceed ten percent of the last certified general fund budget amount in accordance with the following procedures:(1)  The board shall follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for personal property which is payable from the general fund. The board must follow substantially the authorization procedures of section 331.443 to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement does not exceed the following limits:(a)  Four hundred thousand dollars in a county having a population of twenty-five thousand or less.(b)  Five hundred thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand.(c)  Six hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand.(d)  Eight hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand.(e)  One million dollars in a county having a population of more than two hundred thousand.(2)  The board must follow the following procedures to authorize a loan agreement for real property which is payable from the general fund if the principal amount of the loan agreement exceeds the limits set forth in subparagraph (1):(a)  The board must institute proceedings for entering into a loan agreement payable from the general fund by causing a notice of the meeting to discuss entering into the loan agreement, including a statement of the principal amount and purpose of the loan agreement and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the discussion meeting. No sooner than thirty days following the discussion meeting shall the board hold a meeting at which it is proposed to take action to enter into the loan agreement.(b)(i)  If at any time before the end of the thirty-day period after which a meeting may be held to take action to enter into the loan agreement, a petition is filed with the auditor in the manner provided by section 331.306 asking that the question of entering into the loan agreement be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to enter into the loan agreement to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of entering into the loan agreement. However, for purposes of this subparagraph (2), the petition shall not require signatures in excess of one thousand persons.(ii)  The question to be placed on the ballot shall be stated affirmatively in substantially the following manner: Shall the county of enter into a loan agreement in amount of $ for the purpose of....................?(iii)  Notice of the election and its conduct shall be in the manner provided in section 331.442, subsections 2 through 4.(c)  If a petition is not filed or if a petition is filed and the proposition of entering into the loan agreement is approved at an election, the board may proceed and enter into the loan agreement.e.  The governing body may authorize a loan agreement payable from the net revenues of a county enterprise or combined county enterprise by following the authorization procedures of section 331.464.f.  A loan agreement to which a county is a party or in which a county has a participatory interest is an obligation of a political subdivision of this state for the purpose of chapters 502 and 636, and is a lawful investment for banks, trust companies, savings associations, investment companies, insurance companies, insurance associations, executors, guardians, trustees, and any other fiduciaries responsible for the investment of funds.1. [S81, §331.402(1); 1981 Acts, ch 117, §401]2.a. [C77, 79, 81, §332.3(31); S81, §331.402(2); 1981 Acts, ch 117, §401]b. [S81, §331.402(2); 1981 Acts, ch 117, §401]c. [C77, 79, 81, §24.37(14), 332.3(30); S81, §331.402(2); 1981 Acts, ch 117, §401]d – g. [S81, §331.402(2); 1981 Acts, ch 117, §401]83 Acts, ch 96, §157, 159, 84 Acts, ch 1123, §2, 87 Acts, ch 103, §1, 92 Acts, ch 1138, §2, 95 Acts, ch 67, §53, 2001 Acts, ch 45, §2, 2009 Acts, ch 100, §9, 21, 2010 Acts, ch 1061, §135, 2011 Acts, ch 34, §85, 2012 Acts, ch 1017, §73331.403Annual reports financial report urban renewal report.1.  Not later than December 1 of each year on forms and pursuant to instructions prescribed by the department of management, a county shall prepare an annual financial report showing for each county fund the financial condition as of June 30 and the results of operations for the year then ended. Copies of the report shall be maintained as a public record at the auditor’s office and shall be filed with the director of the department of management and with the auditor of state by December 1. A summary of the report, in a form prescribed by the director, shall be published by each county not later than December 1 of each year in one or more newspapers which meet the requirements of section 618.14.2.  Beginning with the fiscal year ending June 30, 1985, the annual financial report required in subsection 1 shall be prepared in conformity with generally accepted accounting principles.3.a.  Each county that had an urban renewal plan and area in effect at any time during the most recently ended fiscal year shall complete for each such urban renewal plan and area and file with the department of management an urban renewal report by December 1 following the end of such fiscal year. Each report shall be approved by the affirmative vote of a majority of the board and be prepared in the format and submitted electronically pursuant to the instructions prescribed by the department of management in consultation with the legislative services agency.b.  The report required under this subsection shall include all of the following as of June 30 of the most recently ended fiscal year or the information for such fiscal year, as applicable:(1)  Whether the urban renewal area is determined by the county to be a slum area, blighted area, economic development area or a combination of those areas, and the date such determination was made.(2)  A map clearly identifying the boundaries of the urban renewal area.(3)  A copy of the ordinance providing for a division of revenue in the urban renewal area under section 403.19.(4)  A copy of the urban renewal plan adopted for the urban renewal area, the date of each amendment to the plan, and a copy of such amendment.(5)  A list and description of all urban renewal projects within the urban renewal area that are in process and all urban renewal projects that were completed during the fiscal year.(6)  A description of each expenditure during the fiscal year from the county’s special fund created in section 403.19. Each such expenditure shall be classified by the county according to categories established by the department of management and shall be designated as corresponding to the specific loan, advance, indebtedness, or bond which qualifies for payment from the special fund under section 403.19. Each such expenditure shall also be designated as corresponding to one or more specific urban renewal projects. This description shall not be required for the report required to be filed on or before December 1, 2012.(7)  The amount of loans, advances, indebtedness, or bonds, including interest negotiated on such loans, advances, indebtedness, or bonds, which qualify for payment from the special fund created in section 403.19, and which were incurred or issued during the fiscal year. Each such loan, advance, debt, or bond shall be classified by the county according to categories established by the department of management and shall be designated as corresponding to one or more specific urban renewal projects.(8)  The amount of loans, advances, indebtedness, or bonds that remain unpaid at the close of the fiscal year, and which qualify for payment from the special fund created in section 403.19, including interest negotiated on such loans, advances, indebtedness, or bonds.(9)  The total amount of property taxes that were exempted, rebated, refunded, or reimbursed by the county, used to fund a grant provided by the county, or directly paid by the county during the fiscal year for property in the urban renewal area using moneys in the county’s special fund created in section 403.19 and such amounts agreed to by the county for future fiscal years.(10)  A list of all properties, including the owner of such properties, and the amount of property taxes due and payable for the fiscal year that were exempted, rebated, refunded, or reimbursed by the county, used to fund a grant provided by the county, or directly paid by the county during the fiscal year using moneys in the county’s special fund created in section 403.19 and information for such amounts agreed to by the county for future fiscal years.(11)  The balance of the county’s special fund created in section 403.19.(12)  The aggregate assessed value of the taxable property in the urban renewal area, as shown on the assessment roll used to calculate the amount of taxes under section 403.19, subsection 1, for the fiscal year.(13)  The aggregate assessed value of each classification of taxable property located in the urban renewal area.(14)  That portion of the assessed value of all taxable property located in the urban renewal area that was used to calculate the amount of excess taxes under section 403.19, subsection 2.(15)  The amount of taxes determined under section 403.19, subsection 2, in excess of the amount required to pay the applicable loans, advances, indebtedness, and bonds, if any, and interest thereon, for the fiscal year that was paid into the funds for the respective taxing districts in the same manner as taxes on all other property. (16)  Interest or earnings received by each urban renewal area during the fiscal year on amounts deposited into the special fund created in section 403.19 and the net proceeds during the fiscal year from the sale of assets purchased using amounts deposited into the special fund created in section 403.19.(17)  For each taxing district for which the county divided taxes, the amount of taxes determined under section 403.19, subsection 2, that, in lieu of allocation to the taxing district, were deposited into the county’s special fund during the fiscal year.(18)  The amount of expenditures by the county during the fiscal year for the purpose of providing or aiding in the provision of public improvements related to housing and residential development.(19)  The amount of assistance to low and moderate income housing provided by the county under section 403.22 during the fiscal year if applicable.(20)  When required as part of an urban renewal development or redevelopment agreement that includes the use of incremental taxes collected pursuant to section 403.19, subsection 2, the total number of jobs to be created, the wages associated with those jobs, the total private capital investment, and the total cost of the public infrastructure constructed.(21)  All other additional information or documentation relating to a county’s urban renewal activities or use of divisions of revenue under chapter 403 deemed relevant by the department of management, in consultation with the county finance committee.c.  By December 1, 2012, the department of management, in collaboration with the legislative services agency, shall make publicly available on an internet site a searchable database of all such information contained in the reports required under this subsection. Reports from previous years shall be retained by the department and shall continue to be available and searchable on the internet site.d.  The legislative services agency, in consultation with the department of management, shall annually prepare a report for submission to the governor and the general assembly that summarizes and analyzes the information contained in the reports submitted under this subsection, section 357H.9, subsection 2, and section 384.22, subsection 2. The report prepared by the legislative services agency shall be submitted not later than February 15 following the most recently ended fiscal year for which the reports were filed.e.  For purposes of this subsection, “indebtedness” includes but is not limited to written agreements whereby the county agrees to exempt, rebate, refund, or reimburse property taxes, provide a grant for property taxes paid, or make a direct payment of taxes, with moneys in the special fund created in section 403.19, and bonds, notes, or other obligations that are secured by or subject to repayment from moneys appropriated by the county from moneys in the special fund created in section 403.19.4.  The annual financial report shall be prepared on forms and pursuant to instructions prescribed by the department of management and shall be filed with the department of management. The urban renewal report shall be filed with the department of management. Each report must be filed prior to the publication and adoption of the county budget under section 331.434 for the fiscal year beginning July 1 following the date such reports are due. If such reports are not filed pursuant to the requirements of this section, the department of management shall not certify the county’s taxes back to the county auditor under section 24.17.83 Acts, ch 123, §2, 209, 86 Acts, ch 1245, §113, 97 Acts, ch 206, §14, 15, 24, 2003 Acts, ch 178, §2, 2012 Acts, ch 1124, §5, 6, 25Referred to in 11.11, 331.424A, 331.431, 331.434, 333A.4, 357H.9, 403.5, 403.23331.404 to 331.420 
PART 2COUNTY LEVIES, FUNDS, BUDGETS,AND EXPENDITURES331.421Definitions.As used in this part, unless the context otherwise requires:1.  “Basic levy” means a levy authorized and limited by section 331.423 for general county services and rural county services.2.  “Committee” means the county finance committee established in chapter 333A.3.  “Debt service” means expenditures for servicing the county’s debt.4.  “Debt service levy” means a levy authorized and limited by section 331.422, subsection 3.5.  “Emergency services levy” means a levy authorized and limited by section 331.424C.6.  “Fiscal year” means the period of twelve months beginning July 1 and ending on the following June 30.7.  “General county services” means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds.8.  “Rural county services” means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds.9.  “Secondary road services” means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds.10.  “Supplemental levy” means a levy authorized and limited by section 331.424 for general county services and rural county services.1983 Acts, ch 123, §5,209; 1984 Acts, ch 1178, §6; 1986 Acts, ch 1237, §21; 2000 Acts, ch 1117, §19331.422County property tax levies.Subject to this section and sections 331.423 through 331.426 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its March session to be levied for county purposes as follows:1.  Taxes for general county services shall be levied on all taxable property within the county.2.  Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county.3.  Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law.4.  Other taxes shall be levied as provided by state law.1983 Acts, ch 123, §6,209Referred to in 331.421331.423Basic levies maximums.Annually, the board may certify basic levies, subject to the following limits:1.  For general county services, three dollars and fifty cents per thousand dollars of the assessed value of all taxable property in the county.2.  For rural county services, three dollars and ninety-five cents per thousand dollars of the assessed value of taxable property in the county outside of incorporated city areas.1983 Acts, ch 123, §7,209; 1986 Acts, ch 1237, §22Referred to in 28M.5, 331.421, 331.422, 331.425, 331.426, 331.434, 331.435331.424Supplemental levies.To the extent that the basic levies are insufficient to meet the county’s needs for the following services, the board may certify supplemental levies as follows:1.a.  For general county services, an amount sufficient to pay the charges for the following:(1)  To the extent that the county is obligated by statute to pay the charges for:(a)  The costs of inpatient or outpatient substance abuse admission, commitment, transportation, care, and treatment at any of the following:(i)  The alcoholic treatment center at Oakdale. However, the county may require that an admission to the center shall be reported to the board by the center within five days as a condition of the payment of county funds for that admission.(ii)  A state mental health institute, or a community-based public or private facility or service.(b)  Care of children admitted or committed to the Iowa juvenile home at Toledo.(c)  Clothing, transportation, medical, or other services provided persons attending the Iowa braille and sight saving school, the Iowa school for the deaf, or the university of Iowa hospitals and clinics’ center for disabilities and development for children with severe disabilities at Iowa City, for which the county becomes obligated to pay pursuant to sections 263.12, 269.2, and 270.4 through 270.7.(2)  Foster care and related services provided under court order to a child who is under the jurisdiction of the juvenile court, including court-ordered costs for a guardian ad litem under section 232.71C.(3)  Elections, and voter registration pursuant to chapter 48A.(4)  Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for general county services.(5)  Tort liability insurance, property insurance, and any other insurance that may be necessary in the operation of the county, costs of a self-insurance program, costs of a local government risk pool, and amounts payable under any insurance agreements to provide or procure such insurance, self-insurance program, or local government risk pool.(6)  The maintenance and operation of the courts, including but not limited to the salary and expenses of the clerk of the district court and other employees of the clerk’s office, and bailiffs, court costs if the prosecution fails or if the costs cannot be collected from the person liable, costs and expenses of prosecution under section 189A.17, salaries and expenses of juvenile court officers under chapter 602, court-ordered costs in domestic abuse cases under section 236.5, sexual abuse cases under section 236A.7, and elder abuse cases under section 235F.6, the county’s expense for confinement of prisoners under chapter 356A, temporary assistance to the county attorney, county contributions to a retirement system for bailiffs, reimbursement for judicial magistrates under section 602.6501, claims filed under section 622.93, interpreters’ fees under section 622B.7, uniform citation and complaint supplies under section 805.6, and costs of prosecution under section 815.13.(7)  Court-ordered costs of conciliation procedures under section 598.16.(8)  Establishment and maintenance of a joint county indigent defense fund pursuant to an agreement under section 28E.19.(9)  The maintenance and operation of a local emergency management agency established pursuant to chapter 29C.b.  The board may require a public or private facility, as a condition of receiving payment from county funds for services it has provided, to furnish the board with a statement of the income, assets, and legal residence including township and county of each person who has received services from that facility for which payment has been made from county funds under paragraph “a”, subparagraphs (1) and (2). However, the facility shall not disclose to anyone the name or street or route address of a person receiving services for which commitment is not required, without first obtaining that person’s written permission.c.  Parents or other persons may voluntarily reimburse the county or state for the reasonable cost of caring for a patient or an inmate in a county or state facility.2.  For rural county services, an amount sufficient to pay the charges for the following:a.  Employee benefits under chapters 96, 97B, and 97C, which are associated with salaries for rural county services.b.  An aviation authority under chapter 330A, to the extent that the county contributes to the authority under section 330A.15.83 Acts, ch 123, §8, 209, 84 Acts, ch 1178, §7, 84 Acts, ch 1312, §8, 86 Acts, ch 1211, §20, 90 Acts, ch 1233, §25, 92 Acts, ch 1139, §26, 94 Acts, ch 1169, §59, 94 Acts, ch 1170, §52, 95 Acts, ch 206, §9, 12, 96 Acts, ch 1129, §84, 96 Acts, ch 1219, §102, 97 Acts, ch 35, §22, 25, 2001 Acts, ch 181, §25, 2010 Acts, ch 1061, §136, 2012 Acts, ch 1060, §1, 7, 2014 Acts, ch 1107, §14, 2017 Acts, ch 121, §24Referred to in 23A.2, 29C.17, 123.38, 218.99, 331.301, 331.421, 331.422, 331.425, 331.426, 331.427, 331.428, 331.434, 331.435331.424ACounty mental health and disabilities services fund.1.  For the purposes of part 6 of subchapter III of this chapter, this section, and chapter 426B, unless the context otherwise requires:a.  “Base expenditure amount” is an amount determined for each county that is the lesser of the following amounts:(1)  The county’s base year expenditures for mental health and disabilities services, as defined in section 331.424A, subsection 1, paragraph “a”, Code 2017.(2)  The product of the statewide per capita expenditure target amount multiplied by the county’s population for the fiscal year beginning July 1, 2017.b.  “Cash flow reduction amount” means the amount calculated under subsection 4 and used to reduce a county budgeted amount under subsection 9 for fiscal years beginning on or after July 1, 2021.c.  “County budgeted amount” means the amount calculated under subsection 9 and certified for levy under subsection 6.d.  “County services fund” means a county mental health and disabilities services fund created pursuant to this section. e.  “Population” means the population shown by the latest preceding certified federal census or the latest applicable population estimate issued by the federal government, whichever is most recent and available as of July 1 of the fiscal year preceding the fiscal year to which the funding calculations apply.f.  “Region” means a mental health and disability services region formed in accordance with section 331.389.g.  “Regional per capita expenditure target amount” means the amount determined in subsection 8 for each region.h.  “Statewide per capita expenditure target amount” means forty-seven dollars and twenty-eight cents.2.  The county finance committee created in section 333A.2 shall consult with the department of human services and the department of management in adopting rules and prescribing forms for administering the county services funds.3.  County revenues from taxes and other sources designated by a county for mental health and disabilities services shall be credited to the county mental health and disabilities services fund which shall be created by the county. The board shall make appropriations from the fund for payment of services provided under the regional service system management plan approved pursuant to section 331.393. The county may pay for the services in cooperation with other counties by pooling appropriations from the county services fund with appropriations from the county services fund of other counties through the county’s regional administrator, or through another arrangement specified in the regional governance agreement entered into by the county under section 331.392.4.a.  An amount of unobligated and unencumbered funds, as specified in the regional governance agreement entered into by the county under section 331.392, shall be reserved in the county services fund to address cash flow obligations in the next fiscal year, subject to the limitations of this subsection.b.  For fiscal years beginning July 1, 2017, July 1, 2018, and July 1, 2019, that portion of each county’s cash flow amount reserved in the county services fund that exceeds an amount equal to twenty-five percent of the gross expenditures from the county services fund in the fiscal year preceding the fiscal year in progress shall be used in whole or in part to fund the county’s financial obligations for the payment of services provided under the regional service system management plan under section 331.393.c.  Each county shall, as part of the financial report required under section 331.403, certify the county’s cash flow amount in the county services fund at the conclusion of the most recently completed fiscal year.d.  For each fiscal year beginning on or after July 1, 2021, of a county’s cash flow amount maintained in the county services fund or of the region’s cash flow amount attributable to the county under section 331.391, subsection 4, paragraph “c”, an amount equal to the county’s cash flow reduction amount shall be used to fund the county’s financial obligations for the payment of services provided under the regional service system management plan under section 331.393.e.  For each fiscal year beginning on or after July 1, 2021, each county’s cash flow reduction amount shall be determined as follows and shall result in a reduction of the county budgeted amount determined pursuant to subsection 9:(1)  For each county located in a region having a population of one hundred thousand or over, the county’s cash flow reduction amount equals the sum of the county’s cash flow amount in the county services fund plus the most recent amount certified by the region for the county under section 331.391, subsection 4, paragraph “c”, minus twenty percent of the gross expenditures from the county services fund in the fiscal year preceding the fiscal year in progress. However, the cash flow reduction amount shall not be less than zero and shall not exceed the county budgeted amount determined under subsection 9 prior to any reduction resulting from the cash flow reduction amount.(2)  For each county located in a region having a population of less than one hundred thousand, the county’s cash flow reduction amount equals the sum of the county’s cash flow amount in the county services fund plus the most recent amount certified by the region for the county under section 331.391, subsection 4, paragraph “c”, minus twenty-five percent of the gross expenditures budgeted from the county services fund for the fiscal year in progress. However, the cash flow reduction amount shall not be less than zero and shall not exceed the county budgeted amount determined under subsection 9 prior to any reduction resulting from the cash flow reduction amount.5.  Receipts from the state or federal government for the mental health and disability services administered or paid for by a county shall be credited to the county services fund, including moneys distributed to the county from the department of human services and moneys allocated under chapter 426B.6.  For each fiscal year, the county shall certify a levy for payment of services. For each fiscal year, county revenues from taxes imposed by the county credited to the county services fund shall not exceed an amount equal to the county budgeted amount for the fiscal year. A levy certified under this section is not subject to the appeal provisions of section 331.426or to any other provision in law authorizing a county to exceed, increase, or appeal a property tax levy limit.7.  Appropriations specifically authorized to be made from the county services fund shall not be made from any other fund of the county.8.a.  For the fiscal year beginning July 1, 2017, the regional per capita expenditure target amount is the sum of the base expenditure amount for all counties in the region divided by the population of the region. However, a regional per capita expenditure target amount shall not exceed the statewide per capita expenditure target amount. For the fiscal year beginning July 1, 2018, and each subsequent fiscal year, the regional per capita expenditure target amount for each region is equal to the regional per capita expenditure target amount for the fiscal year beginning July 1, 2017.b.  Notwithstanding paragraph “a”, for the fiscal year beginning July 1, 2019, the regional per capita expenditure target amount for a region formed pursuant to 2018 Iowa Acts, ch.1165, §90, is the sum of the base expenditure amount for all counties in the region divided by the population of the region. However, the regional per capita expenditure target amount shall not exceed the statewide per capita expenditure target amount. For the fiscal year beginning July 1, 2020, and each subsequent fiscal year, the regional per capita expenditure target amount for the region shall be equal to the regional per capita expenditure target amount for the fiscal year beginning July 1, 2019.9.a.  For the fiscal year beginning July 1, 2017, and each subsequent fiscal year, the county budgeted amount determined for each county shall be the amount necessary to meet the county’s financial obligations for the payment of services provided under the regional service system management plan approved pursuant to section 331.393, not to exceed an amount equal to the product of the regional per capita expenditure target amount multiplied by the county’s population, and, for fiscal years beginning on or after July 1, 2021, reduced by the amount of the county’s cash flow reduction amount for the fiscal year calculated under subsection 4, if applicable.b.  If a county officially joins a different region, the county’s budgeted amount shall be the amount necessary to meet the county’s financial obligations for payment of services provided under the new region’s regional service system management plan approved pursuant to section 331.393, not to exceed an amount equal to the product of the new region’s regional per capita expenditure target amount multiplied by the county’s population, and, for fiscal years beginning on or after July 1, 2021, reduced by the amount of the county’s cash flow reduction amount for the fiscal year calculated under subsection 4, if applicable.95 Acts, ch 206, §10, 96 Acts, ch 1183, §33, 96 Acts, ch 1205, §1, 96 Acts, ch 1219, §103, 97 Acts, ch 198, §2, 2000 Acts, ch 1090, §1, 6, 2000 Acts, ch 1232, §5, 9, 10, 2001 Acts, ch 155, §1, 9 – 11, 2002 Acts, ch 1119, §157, 2002 Acts, ch 1146, §7, 2004 Acts, ch 1090, §18, 2011 Acts, ch 123, §22, 27, 2012 Acts, ch 1019, §114, 2012 Acts, ch 1120, §132, 139, 140, 2014 Acts, ch 1140, §78, 79, 2015 Acts, ch 137, §94, 162, 163, 2016 Acts, ch 1127, §1, 2017 Acts, ch 109, §5 – 9, 20, 21, 2018 Acts, ch 1041, §127, 2018 Acts, ch 1056, §14, 2018 Acts, ch 1165, §89, 91, 2018 Acts, ch 1172, §7, 14Referred to in 123.38, 218.99, 225.24, 249N.8, 331.422, 331.426, 331.432, 331.434, 331.435, 347.7, 426B.5
See Iowa Acts for special provisions relating to appropriations for MH/MR/DD services costs in a given year
2017 amendments take effect May 5, 2017, and apply to fiscal years beginning on or after July 1, 2017; 2017 Acts, ch 109, §20, 21
Code editor directive applied
Subsections 8 and 9 amended
331.424BCemetery levy.The board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the board including pioneer cemeteries and to pay other expenses of the board or the cemetery commission as provided in section 331.325. The proceeds of the tax levy shall be credited to the county general fund.1996 Acts, ch 1182, §2; 2002 Acts, ch 1119, §158Referred to in 331.422, 331.426, 331.434, 331.435331.424CEmergency services fund.A county that is providing fire protection service or emergency medical service to a township pursuant to section 331.385 shall establish an emergency services fund and may certify taxes for levy in the township not to exceed the amounts authorized in section 359.43. The county has the authority to use a portion of the taxes levied and deposited in the fund for the purpose of accumulating moneys to carry out the purposes of section 359.43, subsection 4.2000 Acts, ch 1117, §20; 2003 Acts, ch 44, §63; 2004 Acts, ch 1146, §3; 2005 Acts, ch 74, §2,3Referred to in 331.385, 331.421, 331.422, 331.426, 331.434, 331.435331.425Additions to levies — special levy election.The board may certify an addition to a levy in excess of the amounts otherwise permitted under sections 331.423, 331.424, and 331.426 if the proposition to certify an addition to a levy has been submitted at a special levy election and received a favorable majority of the votes cast on the proposition. A special levy election is subject to the following:1.  The election shall be held only if the board gives notice to the county commissioner of elections, not later than February 15, that the election is to be held.2.  The election shall be held on the first Tuesday in March and be conducted by the county commissioner of elections in accordance with the law.3.  The proposition to be submitted shall be substantially in the following form:Vote for only one of the following: Shall the county of levy an additional tax at a rate of $ each year for years beginning next July 1 in excess of the statutory limits otherwise applicable for the (general county services or rural county services) fund?or The county of shall continue the (general county services or rural county services fund) under the maximum rate of $.4.  The canvass shall be held on the second day that is not a holiday following the special levy election, and shall begin no earlier than 1:00 p.m.on that day.5.  Notice of the proposed special levy election shall be published at least twice in a newspaper as specified in section 331.305 prior to the date of the special levy election. The first notice shall appear as early as practicable after the board has decided to seek a special levy.83 Acts, ch 123, §9, 209, 2009 Acts, ch 57, §85, 2010 Acts, ch 1033, §44Referred to in 331.422, 331.426, 331.434, 331.435331.426Additions to basic levies.If a county has unusual circumstances, creating a need for additional property taxes for general county services or rural county services in excess of the amount that can be raised by the levies otherwise permitted under sections 331.423 through 331.425, the board may certify additions to each of the basic levies as follows:1.  The basis for justifying an additional property tax under this section must be one or more of the following:a.  An unusual increase in population as determined by the preceding certified federal census.b.  A natural disaster or other emergency.c.  Unusual problems relating to major new functions required by state law.d.  Unusual staffing problems.e.  Unusual need for additional moneys to permit continuance of a program which provides substantial benefit to county residents.f.  Unusual need for a new program which will provide substantial benefit to county residents, if the county establishes the need and the amount of necessary increased cost.g.  A reduced or unusually low growth rate in the property tax base of the county.2.a.  The public notice of a hearing on the county budget required by section 331.434, subsection 3, shall include the following additional information for the applicable class of services:(1)  A statement that the accompanying budget summary requires a proposed basic property tax rate exceeding the maximum rate established by the general assembly.(2)  A comparison of the proposed basic tax rate with the maximum basic tax rate, and the dollar amount of the difference between the proposed rate and the maximum rate.(3)  A statement of the major reasons for the difference between the proposed basic tax rate and the maximum basic tax rate.b.  The information required by this subsection shall be published in a conspicuous form as prescribed by the committee.83 Acts, ch 123, §10, 209, 2010 Acts, ch 1061, §180Referred to in 331.422, 331.424A, 331.425, 331.434, 331.435331.427General 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 9I.11, 101A.3, 101A.7, 123.36, 123.143, 142D.9, 176A.8, 321.105, 321.152, 321G.7, 321I.8, section 331.554, subsection 6, sections 341A.20, 364.3, 368.21, 423A.7, 428A.8, 433.15, 434.19, 445.57, 453A.35, 458A.21, 483A.12, 533.329, 556B.1, 583.6, 602.8108, 904.908, and 906.17, 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.  Fees and charges including service delivery fees, credit card fees, and electronic funds transfer charges payable to a third party, not to the county, that are imposed for completing an electronic financial transaction with the county are not considered county revenues for purposes of subsection 1.3.  The board may make appropriations from the general fund for general county services, including but not limited to the following:a.  Expenses of a local emergency management commission under chapter 29C.b.  Development, operation, and maintenance of memorial buildings or monuments under chapter 37.c.  Purchase of voting systems and equipment 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, Code 1989, or current chapter 504, 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.302.4.  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.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, 2001 Acts, ch 155, §2, 9 – 11, 2003 Acts, ch 18, §3, 2003 Acts, ch 108, §67, 2003 Acts, ch 178, §3, 2004 Acts, ch 1049, §191, 2004 Acts, ch 1132, §85, 2004 Acts, ch 1175, §394, 2005 Acts, ch 140, §17, 2007 Acts, ch 174, §92, 2007 Acts, ch 185, §2, 2008 Acts, ch 1084, §14, 2009 Acts, ch 57, §86, 2012 Acts, ch 1021, §68Referred to in 12C.1, 12C.4, 37.9
For future amendment to subsection 1, unnumbered paragraph 1, effective July 1, 2024, see 2018 Acts, ch 1158, §3, 28
331.428Rural services fund.1.  Except as otherwise provided by state law, county revenues from taxes and other sources for rural county services shall be credited to the rural services fund of the county.2.  The board may make appropriations from the rural services fund for rural county services, including but not limited to the following:a.  Road clearing, weed eradication, and other expenses incurred under chapter 317.b.  Maintenance of a county library and library contracts under chapter 336.c.  Planning, operating, and maintaining sanitary disposal projects under chapter 455B.d.  Services listed under section 331.424, subsection 2.3.  Appropriations specifically authorized to be made from the rural services fund shall not be made from the general fund, but may be made from other sources.1983 Acts, ch 123, §12,209331.429Secondary road fund.1.  Except as otherwise provided by state law, county revenues for secondary road services shall be credited to the secondary road fund, including the following:a.  Transfers from the general fund not to exceed in any year the dollar equivalent of a tax of sixteen and seven-eighths cents per thousand dollars of assessed value on all taxable property in the county multiplied by the ratio of current taxes actually collected and apportioned for the general basic levy to the total general basic levy for the current year, and an amount equivalent to the moneys derived by the general fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the general basic fund in the current year, multiplied by the ratio of sixteen and seven-eighths cents to three dollars and fifty cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes.b.  Transfers from the rural services fund not to exceed in any year the dollar equivalent of a tax of three dollars and three-eighths cents per thousand dollars of assessed value on all taxable property not located within the corporate limits of a city in the county multiplied by the ratio of current taxes actually collected and apportioned for the rural services basic levy to the total rural services basic levy for the current year and an amount equivalent to the moneys derived by the rural services fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the rural services basic fund in the current year, multiplied by the ratio of three dollars and three-eighths cents to three dollars and ninety-five cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes.c.  Moneys allotted to the county from the state road use tax fund.d.  Moneys provided by individuals from their own contributions for the improvement of any secondary road.e.  Other moneys dedicated to this fund by law including but not limited to sections 306.15, 309.52, 311.23, 311.29, and 313.28.2.  The board may make appropriations from the secondary road fund for the following secondary road services:a.  Construction and reconstruction of secondary roads and costs incident to the construction and reconstruction.b.  Maintenance and repair of secondary roads and costs incident to the maintenance and repair.c.  Payment of all or part of the cost of construction and maintenance of bridges in cities having a population of eight thousand or less and all or part of the cost of construction of roads which are located within cities of less than four hundred population and which lead to state parks.d.  Special drainage assessments levied on account of benefits to secondary roads.e.  Payment of interest and principal on bonds of the county issued for secondary roads, bridges, or culverts constructed by the county.f.  A legal obligation in connection with secondary roads and bridges, which obligation is required by law to be taken over and assumed by the county.g.  Secondary road equipment, materials, and supplies, and garages or sheds for their storage, repair, and servicing.h.  Assignment or designation of names or numbers to roads in the county and erection, construction, or maintenance of guideposts or signs at intersections of roads in the county.i.  The services provided under sections 306.15, 309.18, 309.52, 311.7, 311.23, 313A.23, 316.14, 468.43, 468.108, 468.341, and 468.342, or other state law relating to secondary roads.1983 Acts, ch 123, §13,209; 1984 Acts, ch 1178, §8-10; 1987 Acts, ch 160, §1; 1987 Acts, ch 169, §5; 1988 Acts, ch 1250, §12; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2008 Acts, ch 1124, §20Referred to in 309.10, 312.2, 331.432, 357I.11331.430Debt service fund.1.  Except as otherwise provided by state law, county revenues from taxes and other sources for debt service shall be credited to the debt service fund of the county. However, moneys pledged or available to service general obligation bonds, and received from sources other than property taxes, shall be deposited in the fund from which the debt is to be retired.2.  The board may make appropriations from the debt service fund for the following debt service:a.  Judgments against the county, except those authorized by law to be paid from sources other than property tax.b.  Interest as it becomes due and the amount necessary to pay, or to create a sinking fund to pay, the principal at maturity of all general obligation bonds issued by the county.c.  Payments required to be made from the debt service fund under a lease or lease-purchase agreement.d.  Payments authorized to be made from the debt service fund to a flood project fund under section 418.14, subsection 4.3.  A tax levied for the debt service fund is not invalid if it raises moneys in excess of those needed for a specific purpose. Only excess moneys remaining after retirement of all indebtedness payable from the debt service fund may be transferred from the fund to the fund most closely related to the project for which the indebtedness arose, or to the general fund, subject to the terms of the original bond issue. This subsection shall not be construed to give a county board of supervisors authority to increase the debt service levy for the purpose of creating excess moneys in the fund to be used for purposes other than those related to retirement of debt.4.  When the amount in the hands of the treasurer belonging to the debt service fund, after setting aside the sum required to pay interest maturing before the next levy, is sufficient to redeem one or more bonds which by their terms are subject to redemption, the treasurer shall notify the owner of the bonds. If the bonds are not presented for payment or redemption within thirty days after the date of notice, the interest on the bonds shall cease, and the amount due shall be set aside for payment when presented. Redemptions shall be made in the order of the bond numbers.5.  For the purposes of this section, warrants issued by a county in anticipation of revenue, refunding or refinancing of such warrants, and judgments based on a default in payment of such warrants shall not be considered debt payable from the debt service fund.6.  The taxes realized from the tax levy imposed under section 346.27, subsection 22, for a joint county-city building shall be deposited into a separate account in the county’s debt service fund for the payment of the annual rent and shall be disbursed pursuant to section 346.27, subsection 22.83 Acts, ch 123, §14, 209, 84 Acts, ch 1178, §11, 85 Acts, ch 156, §2, 97 Acts, ch 25, §1, 2, 2010 Acts, ch 1069, §119, 120, 2012 Acts, ch 1060, §2, 7, 2012 Acts, ch 1094, §2, 18Referred to in 331.432, 331.441, 331.447331.431Additional funds.A county may establish other funds in accordance with generally accepted accounting principles. Taxes may be levied for those funds as provided by state law. The condition and operations of each fund shall be included in the annual financial report required in section 331.403.1983 Acts, ch 123, §15,209331.432Interfund transfers.1.  It is unlawful to make permanent transfers of money between the general fund and the rural services fund.2.  Moneys credited to the secondary road fund for the construction and maintenance of secondary roads shall not be transferred.3.  Except as authorized in section 331.477, transfers of moneys between the county services fund created pursuant to section 331.424A and any other fund are prohibited. This subsection does not apply to appropriations made or the value of in-kind care and treatment provided pursuant to section 347.7, subsection 1, paragraph “c”.4.  Other transfers, including transfers from the debt service fund made in accordance with section 331.430, and transfers from the general or rural services fund to the secondary road fund in accordance with section 331.429, subsection 1, paragraphs “a” and “b”, are not effective until authorized by resolution of the board.5.  The transfer of inactive funds is subject to section 24.21.83 Acts, ch 123, §16, 209, 98 Acts, ch 1213, §1, 2, 2012 Acts, ch 1019, §115, 2012 Acts, ch 1120, §133, 139, 2017 Acts, ch 109, §10, 20, 21
2017 amendment to subsection 3 takes effect May 5, 2017, and applies to fiscal years beginning on or after July 1, 2017; 2017 Acts, ch 109, §20, 21
331.433Estimates submitted by departments.1.  On or before January 15 of each year, each elective or appointive officer or board, except tax certifying boards as defined in section 24.2, subsection 2, having charge of a county office or department, shall prepare and submit to the auditor or other official designated by the board an estimate, itemized in the detail required by the board and consistent with existing county accounts, showing all of the following:a.  The proposed expenditures of the office or department for the next fiscal year.b.  An estimate of the revenues, except property taxes, to be collected for the county by the office during the next fiscal year.2.  On or before January 20 of each year, the auditor or other designated official shall compile the various office and department estimates and submit them to the board. In the preparation of the county budget the board may consult with any officer or department concerning the estimates and requests and may adjust the requests for any county office or department.1983 Acts, ch 123, §17,209331.434County budget — notice and hearing — appropriations.Annually, the board of each county, subject to section 331.403, subsection 4, sections 331.423 through 331.426, and other applicable state law, shall prepare and adopt a budget, certify taxes, and provide appropriations as follows:1.  The budget shall show the amount required for each class of proposed expenditures, a comparison of the amounts proposed to be expended with the amounts expended for like purposes for the two preceding years, the revenues from sources other than property taxation, and the amount to be raised by property taxation, in the detail and form prescribed by the director of the department of management. For each county that has established an urban renewal area, the budget shall include estimated and actual tax increment financing revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated and actual expenditures of the debt proceeds. 2.  Not less than twenty days before the date that a budget must be certified under section 24.17 and not less than ten days before the date set for the hearing under subsection 3 of this section, the board shall file the budget with the auditor. The auditor shall make available a sufficient number of copies of the budget to meet the requests of taxpayers and organizations and have them available for distribution at the courthouse or other places designated by the board.3.  The board shall set a time and place for a public hearing on the budget before the final certification date and shall publish notice of the hearing not less than ten nor more than twenty days prior to the hearing in the county newspapers selected under chapter 349. A summary of the proposed budget, in the form prescribed by the director of the department of management, shall be included in the notice. Proof of publication shall be filed with and preserved by the auditor. A levy is not valid unless and until the notice is published and filed. The department of management shall prescribe the form for the public hearing notice for use by counties.4.  At the hearing, a resident or taxpayer of the county may present to the board objections to or arguments in favor of any part of the budget.5.a.  After the hearing, the board shall adopt by resolution a budget and certificate of taxes for the next fiscal year and shall direct the auditor to properly certify and file the budget and certificate of taxes as adopted. The board shall not adopt a tax in excess of the estimate published, except a tax which is approved by a vote of the people, and a greater tax than that adopted shall not be levied or collected. A county budget and certificate of taxes adopted for the following fiscal year becomes effective on the first day of that year.b.  If the budget to be approved pursuant to paragraph “a” contains any increase in compensation from the county budget for the prior fiscal year for one or more elective county offices, the board shall first adopt a separate detailed resolution to specifically approve any such increase for inclusion in the budget.6.  The board shall appropriate, by resolution, the amounts deemed necessary for each of the different county officers and departments during the ensuing fiscal year. Increases or decreases in these appropriations do not require a budget amendment, but may be provided by resolution at a regular meeting of the board, as long as each class of proposed expenditures contained in the budget summary published under subsection 3 of this section is not increased. However, decreases in appropriations for a county officer or department of more than ten percent or five thousand dollars, whichever is greater, shall not be effective unless the board sets a time and place for a public hearing on the proposed decrease and publishes notice of the hearing not less than ten nor more than twenty days prior to the hearing in the county newspapers selected under chapter 349.7.  Taxes levied by a county whose budget is certified after March 15 shall be limited to the prior year’s budget amount. However, this penalty may be waived by the director of the department of management if the county demonstrates that the March 15 deadline was missed because of circumstances beyond the control of the county.83 Acts, ch 123, §18, 209, 86 Acts, ch 1245, §114, 91 Acts, ch 164, §1, 97 Acts, ch 206, §16, 17, 24, 2007 Acts, ch 186, §3, 2012 Acts, ch 1124, §7, 8, 2015 Acts, ch 55, §2Referred to in 331.403, 331.426, 331.435, 331.907, 333A.4331.435Budget amendment.The board may amend the adopted county budget, subject to sections 331.423 through 331.426 and other applicable state law, to permit increases in any class of proposed expenditures contained in the budget summary published under section 331.434, subsection 3.The board shall prepare and adopt a budget amendment in the same manner as the original budget, as provided in section 331.434, and the amendment is subject to protest as provided in section 331.436, except that the director of the department of management may by rule provide that amendments of certain types or up to certain amounts may be made without public hearing and without being subject to protest. A county budget for the ensuing fiscal year shall be amended by May 31 to allow time for a protest hearing to be held and a decision rendered before June 30. An amendment of a budget after May 31 which is properly appealed but without adequate time for hearing and decision before June 30 is void.1983 Acts, ch 123, §19,209; 1986 Acts, ch 1245, §20331.436Protest.Protests to the adopted budget must be made in accordance with sections 24.27 through 24.32 as if the county were the municipality under those sections except that the number of people necessary to file a protest under this section shall not be less than one hundred.1983 Acts, ch 123, §20,209; 2003 Acts, ch 178, §17Referred to in 331.435331.437Expenditures exceeding appropriations.It is unlawful for a county official, the expenditures of whose office come under this part, to authorize the expenditure of a sum for the official’s department larger than the amount which has been appropriated for that department by the board.A county official in charge of a department or office who violates this law is guilty of a simple misdemeanor. The penalty in this section is in addition to the liability imposed in section 331.476.1983 Acts, ch 123, §21,209331.438County mental health, intellectual disability, and developmental disabilities services expenditures — joint state-county planning, implementing, and funding.Repealed by its own terms; 2011 Acts, ch 123, §23.331.439Eligibility for state payment.Repealed by its own terms; 2011 Acts, ch 123, §24.331.440Mental health, intellectual disability, and developmental disabilities services — central point of coordination process — state case services.Repealed by its own terms; 2011 Acts, ch 123, §25.331.440AAdult mental health, mental retardation, and developmental disabilities services funding decategorization pilot project.Repealed by 2007 Acts, ch 218, §86.
PART 3GENERAL OBLIGATION BONDSReferred to in 28M.3, 331.552, 350.6, 403.12, 423A.7331.441Definitions.1.  As used in this part, the use of the conjunctive “and” includes the disjunctive “or” and the use of the disjunctive “or” includes the conjunctive “and”, unless the context clearly indicates otherwise.2.  As used in this part, unless the context otherwise requires:a.  “General obligation bond” means a negotiable bond issued by a county and payable from the levy of ad valorem taxes on all taxable property within the county through its debt service fund which is required to be established by section 331.430.b.  “Essential county purpose” means any of the following:(1)  An optical scan voting system.(2)  Bridges on highways or parts of highways which are located along the corporate limits of cities and are partly within and partly without the limits and are in whole or in part secondary roads.(3)  Sanitary disposal projects as defined in section 455B.301.(4)  Works and facilities useful for the collection, treatment, and disposal of sewage and industrial waste in a sanitary manner, for the collection and disposal of solid waste, and for the collection and disposal of surface waters and streams, including the planning, acquisition, leasing, construction, reconstruction, extension, remodeling, improvement, repair, equipping, maintenance, and operation of the works and facilities.(5)  Public buildings, including the site or grounds of, and the erection, equipment, remodeling, or reconstruction of, and additions or extensions to the buildings, and including the provision and maintenance of juvenile detention or shelter care facilities, when the cost does not exceed the following limits:(a)  Six hundred thousand dollars in a county having a population of twenty-five thousand or less.(b)  Seven hundred fifty thousand dollars in a county having a population of more than twenty-five thousand but not more than fifty thousand.(c)  Nine hundred thousand dollars in a county having a population of more than fifty thousand but not more than one hundred thousand.(d)  One million two hundred thousand dollars in a county having a population of more than one hundred thousand but not more than two hundred thousand.(e)  One million five hundred thousand dollars in a county having a population of more than two hundred thousand.(6)  Funding or refunding outstanding indebtedness if the outstanding indebtedness exceeds five thousand dollars on the first day of January, April, June, or September in any year. However, a county shall not levy taxes to repay refunding bonds for bridges on property within cities.(7)  Enlargement and improvement of a county hospital acquired and operated under chapter 347A, subject to a maximum of two percent of the assessed value of the taxable property in the county. However, notice of the proposed bond issue shall be published once each week for two consecutive weeks and if, within twenty days following the date of the first publication, a petition requesting an election on the proposal and signed by eligible electors of the county equal in number to at least twenty percent of the votes cast at the preceding election for governor is filed with the county auditor, the proposal is subject to the election requirements in section 331.442, subsections 2, 3, and 4, for general county purpose bonds.(8)  The provision of insurance, or funding a self-insurance program or local government risk pool, including but not limited to the investigation and defense of claims, the payment of claims, and the administration and management of such self-insurance program or local government risk pool.(9)  The acquisition, restoration, or demolition of abandoned, dilapidated, or dangerous buildings, structures or properties or the abatement of a nuisance.(10)  The establishment or funding of programs to provide for or assist in providing for the acquisition, restoration, or demolition of housing, as part of a municipal housing project under chapter 403 or otherwise, or for other purposes as may be authorized under chapter 403A.(11)  The acquiring, developing, and improving of a geographic computer data base system suitable for automated mapping and facilities management.(12)  Funding the acquisition, construction, reconstruction, improvement, repair, or equipping of waterworks, water mains and extensions, ponds, reservoirs, capacity, wells, dams, pumping installations, real and personal property, or other facilities available or used for the storage, transportation, or utilization of water.(a)  The county board of supervisors may on its own motion or upon a written petition of a water supplier established under chapter 357A or 504 direct the county auditor to establish a special service area tax district for the purpose of issuing general obligation bonds. The special service area tax district shall include only unincorporated portions of the county and shall be drawn according to engineering recommendations provided by the water supplier or the county engineer and, in addition, shall be drawn in order that an election provided for in subparagraph division (b) can be administered. The county’s debt service tax levy for the county general obligation bonds issued for the purposes set out in this subparagraph shall be levied only against taxable property within the county which is included within the boundaries of the special service area tax district. An owner of property not included within the boundaries of the special service area tax district may petition the board of supervisors to be included in the special service area tax district subsequent to its establishment.(b)  General obligation bonds for the purposes described in this subparagraph are subject to an election held in the manner provided in section 331.442, subsections 1 through 4, if not later than fifteen days following the action by the county board of supervisors, eligible electors file a petition with the county commissioner of elections asking that the question of issuing the bonds be submitted to the registered voters of the special service area tax district. The petition must be signed by eligible electors equal in number to at least five percent of the registered voters residing in the special service area tax district. If the petition is duly filed within the fifteen days, the board of supervisors shall either adopt a resolution declaring that the proposal to issue the bonds is abandoned, or direct the county commissioner of elections to call a special election within a special service area tax district upon the question of issuing the bonds.(13)  The acquisition, pursuant to a chapter 28E agreement, of a city convention center or veterans memorial auditorium, including the renovation, remodeling, reconstruction, expansion, improvement, or equipping of such a center or auditorium, provided that debt service funds shall not be derived from the division of taxes under section 403.19.(14)  The aiding of the planning, undertaking, and carrying out of urban renewal projects under the authority of chapter 403 and for the purposes set out in section 403.12. However, bonds issued for this purpose are subject to the right of petition for an election as provided in section 331.442, subsection 5, without limitation on the amount of the bond issue or the population of the county, and the board shall include notice of the right of petition in the notice of proposed action required under section 331.443, subsection 2.(15)  The establishment, construction, reconstruction, repair, equipping, remodeling, extension, maintenance, and operation of works, vehicles, and facilities of a regional transit district.(16)  Capital projects for the construction, reconstruction, improvement, repair, or equipping of bridges, roads, and culverts if such capital projects assist in economic development which creates jobs and wealth, if such capital projects relate to damage caused by a disaster as defined in section 29C.2, or if such capital projects are designed to prevent or mitigate future disasters as defined in section 29C.2.(17)  Peace officer communication equipment and other emergency services communication equipment and systems.(18)  The remediation, restoration, repair, cleanup, replacement, and improvement of property, buildings, equipment, and public facilities that have been damaged by a disaster as defined in section 29C.2 and that are located in an area that the governor has proclaimed a disaster emergency or the president of the United States has declared a major disaster. Bonds issued pursuant to section 331.443 for the purposes specified in this subparagraph shall be issued not later than ten years after the governor has proclaimed a disaster emergency or the president of the United States has declared a major disaster, whichever is later.(19)  The reimbursement of the county’s general fund or other funds of the county for expenditures made related to remediation, restoration, repair, and cleanup of damage caused by a disaster as defined in section 29C.2, if the damage is located in an area that the governor has proclaimed a disaster emergency or the president of the United States has declared a major disaster. Bonds issued pursuant to section 331.443 for the purposes specified in this subparagraph shall be issued not later than ten years after the governor has proclaimed a disaster emergency or the president of the United States has declared a major disaster, whichever is later.c.  “General county purpose” means any of the following:(1)  A memorial building or monument to commemorate the service rendered by members of the armed services of the United States, including the acquisition of ground and the purchase, erection, construction, reconstruction, and equipment of the building or monument, to be managed by a commission as provided in chapter 37.(2)  Acquisition and development of land for a public museum, park, parkway, preserve, playground, or other recreation or conservation purpose to be managed by the county conservation board. The board may submit a proposition under this subparagraph only upon receipt of a petition from the county conservation board asking that bonds be issued for a specified amount.(3)  The building and maintenance of a bridge over state boundary line streams. The board shall submit a proposition under this subparagraph to an election upon receipt of a petition which is valid under section 331.306.(4)  Contributions of money to the state department of transportation to help finance the construction of toll bridges across navigable rivers constituting boundaries between the county and an adjoining state.(5)  An airport, including establishment, acquisition, equipment, improvement, or enlargement of the airport.(6)  A joint city-county building, established by contract between the county and its county seat city, including purchase, acquisition, ownership, and equipment of the county portion of the building.(7)  A county health center as defined in section 346A.1, including additions and facilities for the center and including the acquisition, reconstruction, completion, equipment, improvement, repair, and remodeling of the center, additions, or facilities. Bonds for the purpose specified in this subparagraph are exempt from taxation by the state and the interest on the bonds is exempt from state income taxes.(8)  A county public hospital, including procuring a site and the erection, equipment, and maintenance of the hospital, and additions to the hospital, subject to the levy limits in section 347.7.(9)  Public buildings, including the site or grounds of, the erection, equipment, remodeling, or reconstruction of, and additions or extensions to the buildings, and including the provision and maintenance of juvenile detention or shelter care facilities, when the cost exceeds the limits stated in subsection 2, paragraph “b”, subparagraph (5).(10)  The undertaking of any project jointly or in cooperation with any other governmental body which, if undertaken by the county alone, would be for a general county purpose, including the joint purchase, acquisition, construction, ownership, or control of any real or personal property.(11)  Any other purpose which is necessary for the operation of the county or the health and welfare of its citizens.3.  The “cost” of a project for an essential county purpose or general county purpose includes construction contracts and the cost of engineering, architectural, technical, and legal services, preliminary reports, property valuations, estimates, plans, specifications, notices, acquisition of real and personal property, consequential damages or costs, easements, rights-of-way, supervision, inspection, testing, publications, printing and sale of bonds, interest during the period or estimated period of construction and for twelve months thereafter or for twelve months after the acquisition date, and provisions for contingencies.1, 2a. [S81, §331.441(1, 2a); 1981 Acts, ch 117, §440]2b(1). [S13, §1137-a14; C24, 27, 31, 35, 39, §906; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §52.3; S81, §331.441(2b); 1981 Acts, ch 117, §440]b(2). [SS15, §1527-s3; C24, 27, 31, 35, 39, §4666; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §309.73; S81, §331.441(2b); 1981 Acts, ch 117, §440]b(3). [C71, 73, 75, 77, 79, 81, §346.23; S81, §331.441(2b); 1981 Acts, ch 117, §440]b(4). [C79, 81, §332.52; S81, §331.441(2b); 1981 Acts, ch 117, §440]b(5). [C51, §114, 117; R60, §250, 253; C73, §309, 312; C97, §443, 448; SS15, §448; C24, 27, 31, 35, 39, §5263, 5268; C46, 50, 54, 58, 62, §345.4, 345.9; C66, 71, 73, 75, 77, §232.22, 345.4, 345.9; C79, 81, §232.142, 345.4, 345.9; S81, §331.441(2b); 1981 Acts, ch 117, §440]b(6). [C73, §289; C97, S13, §403; C24, 27, 31, 35, 39, §5275, 5276; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §346.1, 346.2; S81, §331.441(2b); 1981 Acts, ch 117, §440]b(7). [C62, 66, 71, 73, 75, 77, 79, 81, §347A.7; S81, §331.441(2b); 1981 Acts, ch 117, §440]2c(1). [C24, 27, 31, 35, 39, §488; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §37.6; S81, §331.441(2c); 1981 Acts, ch 117, §440; 1982 Acts, ch 1104, §45]c(2). [C62, 66, 71, 73, 75, 77, 79, 81, §111A.6; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(3). [S13, §424-b; C24, 27, 31, 35, 39, §4682; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §309.89; S81, §331.441(2b); 1981 Acts, ch 117, §440; 1982 Acts, ch 1104, §44,46]c(4). [C71, 73, 75, 77, 79, 81, §313A.35; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(5). [C31, 35, §5903-c6, -c8; C39, §5903.06, 5903.08; C46, 50, §330.8, 330.10, 330.16; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §330.7, 330.10, 330.16; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(6). [C50, §368.58, 368.59; C54, 58, 62, 66, 71, 73, §368.20, 368.21; C75, 77, 79, 81, §346.26; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(7). [C71, 73, 75, 77, 79, 81, §346A.3 – 346A.5; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(8). [S13, §409-a, -b, -f; C24, 27, 31, 35, §5348 – 5351, 5354; C39, §5348, 5348.1, 5349 – 5351, 5354; C46, 50, 54, 58, §347.1 – 347.5, 347.8; C62, 66, 71, 73, 75, 77, 79, 81, §37.27, 347.1 – 347.5, 347.8; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(9). [C51, §114, 117; R60, §250, 253; C73, §309, 312; C97, §443, 448; SS15, §448; C24, 27, 31, 35, 39, §5263, 5268; C46, 50, 54, 58, 62, §345.4, 345.9; C66, 71, 73, 75, 77, §232.22, 345.4, 345.9; C79, 81, §232.142, 345.4, 345.9; S81, §331.441(2c); 1981 Acts, ch 117, §440]c(10, 11). [S81, §331.441(2c); 1981 Acts, ch 117, §440]3. [S81, §331.441(3); 1981 Acts, ch 117, §440]1983 Acts, ch 123, §136-139,209; 1986 Acts, ch 1211, §21; 1987 Acts, ch 103, §2-4; 1989 Acts, ch 189, §2; 1990 Acts, ch 1255, §18; 1992 Acts, ch 1102, §1; 1992 Acts, ch 1138, §3; 1993 Acts, ch 180, §76; 1994 Acts, ch 1014, §1; 1994 Acts, ch 1182, §5; 1995 Acts, ch 67, §53; 1996 Acts, ch 1204, §35; 2000 Acts, ch 1188, §1; 2001 Acts, ch 56, §22,23; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1072, §6; 2004 Acts, ch 1175, §393; 2007 Acts, ch 109, §1,2; 2007 Acts, ch 190, §41; 2008 Acts, ch 1013, §1,3; 2009 Acts, ch 41, §263; 2009 Acts, ch 57, §87; 2009 Acts, ch 100, §10,21; 2009 Acts, ch 173, §33,36Referred to in 23A.2, 37.6, 37.27, 52.3, 76.1, 232.142, 331.301, 331.443, 331.444, 331.445, 350.6, 359.45, 422.7331.442General county purpose bonds.1.  A county which proposes to carry out any general county purpose within or without its boundaries, and to contract indebtedness and issue general obligation bonds to provide funds to pay all or any part of the costs of a project, shall do so in accordance with this part.2.a.  The board shall publish notice of the proposal to issue the bonds, including a statement of the amount and purpose of the bonds and a statement of the estimated cost of the project for which the bonds are to be issued. The notice shall be published as provided in section 331.305 with the minutes of the meeting at which the board adopts a resolution to call a county special election to vote upon the question of issuing the bonds. The cost of the project, as published in the notice pursuant to this paragraph, is an estimate and is not intended to be binding on the board in later proceedings related to the project.b.  Before the board may institute proceedings for the issuance of bonds for a general county purpose, it shall call a county special election to vote upon the question of issuing the bonds. At the election the proposition shall be submitted in the following form: Shall the county of , state of Iowa, issue its general obligation bonds in an amount not exceeding the amount of $ for the purpose of ?3.  Notice of the election shall be given by publication as specified in section 331.305. At the election the ballot used for the submission of the proposition shall be in substantially the form for submitting special questions at general elections.4.  The proposition of issuing bonds for a general county purpose is not carried or adopted unless the vote in favor of the proposition is equal to at least sixty percent of the total vote cast for and against the proposition at the election. If the proposition of issuing the general county purpose bonds is approved by the voters, the board may proceed with the issuance of the bonds.5.a.  Notwithstanding subsection 2, a board, in lieu of calling an election, may institute proceedings for the issuance of bonds for a general county purpose by causing a notice of the proposal to issue the bonds, including a statement of the amount and purpose of the bonds, and the right to petition for an election, to be published as provided in section 331.305 at least ten days prior to the meeting at which it is proposed to take action for the issuance of the bonds subject to the following limitations:(1)  In counties having a population of twenty thousand or less, in an amount of not more than one hundred thousand dollars.(2)  In counties having a population of over twenty thousand and not over fifty thousand, in an amount of not more than two hundred thousand dollars.(3)  In counties having a population of over fifty thousand, in an amount of not more than three hundred thousand dollars.b.  If at any time before the date fixed for taking action for the issuance of the bonds, a petition is filed with the auditor in the manner provided by section 331.306 asking that the question of issuing the bonds be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to issue the bonds to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of issuing the bonds. Notice of the election and its conduct shall be in the manner provided in subsections 2, 3 and 4.c.  If no petition is filed, or if a petition is filed and the proposition of issuing the bonds is approved at an election, the board may proceed with the authorization and issuance of the bonds.[C31, 35, §5903-c5; C39, §5903.05; C46, 50, §330.7; C54, 58, §330.7; C62, 66, §111A.6, 330.7; C71, 73, 75, 77, 79, 81, §111A.6, 313A.35, 330.7, 346A.3; S81, §331.442; 1981 Acts, ch 117, §441; 1982 Acts, ch 1104, §47]1995 Acts, ch 67, §53; 2007 Acts, ch 109, §3; 2009 Acts, ch 2, §1,3,4Referred to in 37.6, 37.27, 232.142, 331.301, 331.402, 331.441, 331.443, 331.445, 331.461, 359.45331.443Essential county purpose bonds.1.  A county which proposes to carry out an essential county purpose within or without its boundaries, and to contract indebtedness and issue general obligation bonds to provide funds to pay all or any part of the cost of a project shall do so in accordance with this part.2.  Before the board may institute proceedings for the issuance of bonds for an essential county purpose, a notice of the proposed action, including a statement of the amount and purposes of the bonds, and the time and place of the meeting at which the board proposes to take action for the issuance of the bonds, shall be published as provided in section 331.305. At the meeting, the board shall receive oral or written objections from any resident or property owner of the county. After all objections have been received and considered, the board, at that meeting or a date to which it is adjourned, may take additional action for the issuance of the bonds or abandon the proposal to issue the bonds. Any resident or property owner of the county may appeal the decision of the board to take additional action to the district court of the county, within fifteen days after the additional action is taken, but the additional action of the board is final and conclusive unless the court finds that the board exceeded its authority. The provisions of this subsection with respect to notice, hearing, and appeal, are in lieu of any other law.3.a.  Notwithstanding subsection 2, a board may institute proceedings for the issuance of bonds for an essential county purpose specified in section 331.441, subsection 2, paragraph “b”, subparagraph (18) or (19), in an amount equal to or greater than three million dollars by causing a notice of the proposal to issue the bonds, including a statement of the amount and purpose of the bonds, together with the maximum rate of interest which the bonds are to bear, and the right to petition for an election, to be published at least once in a newspaper of general circulation within the county at least ten days prior to the meeting at which it is proposed to take action for the issuance of the bonds.b.  If at any time before the date fixed for taking action for the issuance of the bonds, a petition is filed with the county auditor, signed by eligible electors of the county equal in number to twenty percent of the persons in the county who voted for the office of president of the United States at the last preceding general election that had such office on the ballot, asking that the question of issuing the bonds be submitted to the registered voters of the county, the board shall either by resolution declare the proposal to issue the bonds to have been abandoned or shall direct the county commissioner of elections to call a special election upon the question of issuing the bonds. Notice of the election and its conduct shall be in the manner provided in section 331.442.c.  If a petition is not filed, or if a petition is filed and the proposition of issuing the bonds is approved at an election, the board may proceed with the authorization and issuance of the bonds.[S81, §331.443; 1981 Acts, ch 117, §442]2009 Acts, ch 100, §11,21Referred to in 37.6, 37.27, 232.142, 331.301, 331.402, 331.441, 359.45331.443ARestrictions on certain projects.The term of any indebtedness issued or incurred by a county that will be paid in whole or in part with moneys from the secondary road fund of the counties, the farm-to-market road fund, the county bridge construction fund, or the revitalize Iowa’s sound economy fund, or any other moneys that may be allocated from the road use tax fund for use by counties, shall be subject to the provisions of sections 312.2A and 315.4A.2015 Acts, ch 2, §4, 14Referred to in 37.6, 37.27, 232.142, 359.45331.444Sale of bonds.1.  The board may sell general obligation bonds at public or private sale in the manner prescribed by chapter 75.2.  General obligation funding or refunding bonds issued for the purposes specified in section 331.441, subsection 2, paragraph “b”, subparagraph (7), may be exchanged for the evidences of the legal indebtedness being funded or refunded, or the funding or refunding bonds may be sold in the manner prescribed by chapter 75 and the proceeds applied to the payment of the indebtedness. Funding or refunding bonds may bear interest at the same rate as, or at a higher or lower rate or rates of interest than the indebtedness being funded or refunded.[C24, 27, 31, 35, 39, §5278; C46, 50, 54, 58, 62, 66, §346.4; C71, 73, 75, 77, 79, 81, §346.4, 346A.3; S81, §331.444; 1981 Acts, ch 117, §443]Referred to in 37.6, 37.27, 232.142, 359.45331.445Categories for general obligation bonds.The board may issue general obligation bonds pursuant to a resolution adopted at a regular or special meeting by a majority of the total number of supervisors. Each subparagraph of section 331.441, subsection 2, paragraphs “b” and “c”, describes a separate category. Separate categories of essential county purposes and of general county purposes may be incorporated in a single notice of intention to institute proceedings for the issuance of bonds, or separate categories may be incorporated in separate notices, and after an opportunity has been provided for filing objections, or after a favorable election has been held, if required, the board may include in a single resolution and sell as a single issue of bonds, any number or combination of essential county purposes or general county purposes. If an essential county purpose is combined with a general county purpose in a single notice of intention to institute proceedings to issue bonds, then the entire issue is subject to the election requirement in section 331.442.[S81, §331.445; 1981 Acts, ch 117, §444]Referred to in 37.6, 37.27, 232.142, 331.447, 359.45331.446Form and execution — negotiability.1.  As provided by resolution of the board, general obligation bonds may:a.  Bear dates.b.  Bear interest at rates not exceeding any limitations imposed by chapter 74A.c.  Mature in one or more installments.d.  Be in either coupon or registered form.e.  Carry registration and conversion privileges.f.  Be payable as to principal and interest at times and places.g.  Be subject to terms of redemption prior to maturity with or without premium.h.  Be in one or more denominations.i.  Be designated with a brief reference to purpose, or if issued for a combination of purposes, be designated “county purpose bond”.j.  Contain other provisions not in conflict with state law.2.  General obligation bonds shall be executed by the chairperson of the board and the auditor. If coupons are attached to the bonds, they shall be executed with the original or facsimile signature of the auditor. A general obligation bond is valid and binding if it bears the signatures of the officers in office on the date of the execution of the bonds, notwithstanding that any or all persons whose signatures appear have ceased to be such officers prior to the delivery of the bonds.3.  General obligation bonds issued pursuant to this part are negotiable instruments.[C73, §289; C97, S13, §403; C24, 27, 31, 35, 39, §5277; C46, 50, 54, 58, 62, 66, §346.3; C71, 73, §345.16, 346.3, 346A.3; C75, 77, 79, 81, §330.16, 345.16, 346.3, 346A.3; S81, §331.446; 1981 Acts, ch 117, §445]Referred to in 37.6, 37.27, 232.142, 359.45331.447Taxes to pay bonds.1.  Taxes for the payment of general obligation bonds shall be levied in accordance with chapter 76, and the bonds are payable from the levy of unlimited ad valorem taxes on all the taxable property within the county through its debt service fund required by section 331.430 except that:a.  The amount estimated and certified to apply on principal and interest for any one year shall not exceed the maximum rate of tax, if any, provided by this subchapter for the purpose for which the bonds were issued. If general obligation bonds are issued for different categories, as provided in section 331.445, the maximum rate of levies, if any, for each purpose shall apply separately to that portion of the bond issue for that category and the resolution authorizing the bond issue shall clearly set forth the annual debt service requirements with respect to each purpose in sufficient detail to indicate compliance with the rate of tax levy, if any.b.  The amount estimated and certified to apply on principal and interest for any one year may only exceed the statutory rate of levy limit, if any, by the amount that the registered voters of the county have approved at a special election, which may be held at the same time as the general election and may be included in the proposition authorizing the issuance of bonds, if an election on the proposition is necessary, or may be submitted as a separate proposition at the same election or at a different election. Notice of the election shall be given as specified in section 331.305.(1)  If the proposition includes issuing bonds and increasing the levy limit, it shall be in substantially the following form: Shall the county of , state of Iowa, be authorized to (here state purpose of project) and issue its general obligation bonds in an amount not exceeding the amount of $ for that purpose, and be authorized to levy annually a tax not exceeding dollars and cents per thousand dollars of the assessed value of the taxable property within the county to pay the principal of and interest on the bonds?(2)  If the proposition includes only increasing the levy limit it shall be in substantially the following form: Shall the county of , state of Iowa, be authorized to levy annually a tax not exceeding dollars and cents per thousand dollars of the assessed value of the taxable property within the county to pay principal and interest on the bonded indebtedness of the county for the purpose of ?2.  A statutory or voted tax levy limitation does not limit the source of payment of bonds and interest, but only restricts the amount of bonds which may be issued.3.  For the sole purpose of computing the amount of bonds which may be issued as the result of the application of a statutory or voted tax levy limitation, all interest on the bonds in excess of that accruing in the first twelve months may be excluded from the first annual levy of taxes, so that the need for including more than one year’s interest on the first annual levy of taxes to pay the bonds and interest does not operate to further restrict the amount of bonds which may be issued, and in certifying the annual levies, the first annual levy of taxes shall be sufficient to pay all principal of and interest on the bonds becoming due prior to the next succeeding annual levy and the full amount of the annual levy shall be entered for collection as provided in chapter 76.[C66, §309.73; C71, 73, §309.73, 346A.3; C75, 77, 79, 81, §309.73, 330.16, 346A.3; S81, §331.447; 1981 Acts, ch 117, §446; 1982 Acts, ch 1104, §48]83 Acts, ch 123, §140, 209, 95 Acts, ch 67, §53, 2009 Acts, ch 2, §2 – 4, 2018 Acts, ch 1041, §127Referred to in 37.6, 37.27, 232.142, 359.45
Code editor directive applied
331.448Statute of limitation — powers — conflicts.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 bonds are ordered issued by the county.2.  The enumeration in this part of specified powers and functions is not a limitation of the powers of counties, but this part and the procedures prescribed for exercising the powers and functions enumerated in this part control in the event of a conflict with any other law.[S81, §331.448; 1981 Acts, ch 117, §447]Referred to in 37.6, 37.27, 232.142, 359.45331.449Prior projects preserved.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 Acts, ch 117, §, as though the repeal or amendment had not occurred, and the rights, duties, and interests following from such projects and proceedings remain valid and enforceable. Projects commenced prior to July 1, 1981, may be financed by the issuance of general obligation bonds under any such amended or repealed law or by the issuance of general obligation bonds under this part. For the purposes of this section, commencement of a project includes but is not limited to action taken by the board or an authorized officer to fix a date for a hearing in connection with any part of the project, and commencement of proceedings for the issuance of general obligation bonds includes but is not limited to action taken by the board to fix a date for either a hearing or a sale in connection with any part of the general obligation bonds, or to order any part thereof to be issued.[S81, §331.449; 1981 Acts, ch 117, §448]2011 Acts, ch 34, §86, 2014 Acts, ch 1026, §143Referred to in 37.6, 37.27, 232.142, 359.45331.450 through 331.460 
PART 4REVENUE BONDSReferred to in 145A.20, 331.552, 347A.3331.461Definitions.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 facilities useful and necessary for the collection, treatment, purification, and disposal in a sanitary manner of the liquid and solid waste, sewage, and industrial waste of the county, including sanitary disposal projects as defined in section 455B.301 and sanitary sewage systems, and including the acquisition, establishment, construction, purchase, equipment, improvement, extension, operation, maintenance, reconstruction, and repair of the works and facilities within or without the limits of the county, and including works and facilities to be jointly used by the county and other political subdivisions.c.  Swimming pools and golf courses, including their acquisition, establishment, construction, purchase, equipment, improvement, extension, operation, maintenance, reconstruction, and repair.d.  The equipment, enlargement, and improvement of a county public hospital previously established and operating under chapter 347, including acquisition of the necessary lands, rights-of-way, and other property, subject to approval by the board of hospital trustees. However, notice of the proposed bond issue shall be published at least once each week for two consecutive weeks and if, within thirty days following the date of the first publication, a petition requesting an election on the proposal and signed by eligible electors of the county equal to at least twenty percent of the votes cast at the preceding election for governor is filed with the county auditor, the proposal is subject to the election requirements in section 331.442, subsections 2, 3, and 4, for general county purpose bonds. Bonds issued under this paragraph shall mature in not more than thirty years from date of issuance.e.  In a county with a population of less than one hundred fifty thousand, a county hospital established under chapter 37 or 347A, including its acquisition, construction, equipment, enlargement, and improvement, and including necessary lands, rights-of-way, and other property. However, bonds issued under this paragraph shall mature in not more than thirty years from date of issuance, and are subject to the notice and election requirements of bonds issued under paragraph “d”.f.  A waterworks or single benefited water district under section 357.35, including land, easements, rights-of-way, fixtures, equipment, accessories, improvements, appurtenances, and other property necessary or useful for the operation of the waterworks or district.g.  Housing for persons who are elderly or persons with disabilities.3.  “Gross revenue” means all income and receipts derived from the operation of a county enterprise or combined county enterprise.4.  “Net revenues” means gross revenues less operating expenses.5.  “Operating expense” means salaries, wages, cost of maintenance and operation, materials, supplies, insurance, and all other items normally included under recognized accounting practices, but does not include allowances for depreciation in the value of physical property.6.  “Pledge order” means a promise to pay out of the net revenues of a county enterprise or combined county enterprise, which is delivered to the contractors or other persons in payment of all or part of the cost of the project.7.  “Project” means the acquisition, construction, reconstruction, extending, remodeling, improving, repairing, and equipping of all or part of a county enterprise or combined county enterprise within or without the boundaries of the county.8.  “Rates” means rates, fees, tolls, rentals, and charges for the use of or service provided by a county enterprise or combined county enterprise.9.  “Revenue bond” means a negotiable bond issued by a county and payable from the net revenues of a county enterprise or combined county enterprise.[S81, §331.461; 1981 Acts, ch 117, §460; 1982 Acts, ch 1104, §49]2a. [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §330.14; S81, §331.461(1); 1981 Acts, ch 117, §460]b. [C35, §6066-f1, -f5, -f8; C39, §6066.24 – 6066.32; C46, 50, 54, 58, §394.1, 394.5 – 394.9; C62, 66, 71, 73, §394.1, 394.5 – 394.9, 394.12; C75, 77, §332.44; C79, 81, §332.44, 332.52; S81, §331.461(1); 1981 Acts, ch 117, §460]c. [C35, §6066-f1, 6066-f3, 6066-f6 – 6066-f8; C39, §6066.24, 6066.26, 6066.29 – 6066.32; C46, 50, 54, 58, 62, 66, §394.1, 394.3, 394.6 – 394.9; C71, 73, §394.1, 394.3, 394.6 – 394.9, 394.13; C75, 77, 79, 81, §332.44; S81, §331.461(1); 1981 Acts, ch 117, §460]d. [C73, 75, 77, 79, 81, §347.27; S81, §331.461(1); 1981 Acts, ch 117, §460]e. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347A.1 – 347A.4; S81, §331.461(1); 1981 Acts, ch 117, §460]f. [C79, 81, §332.52; S81, §331.461(1); 1981 Acts, ch 117, §460; 1982 Acts, ch 1219, §2]1, 3 – 9. [S81, §331.461(2 – 9); 1981 Acts, ch 117, §460]99 Acts, ch 76, §1, 2, 2001 Acts, ch 56, §24, 2004 Acts, ch 1072, §7, 2005 Acts, ch 37, §5, 2010 Acts, ch 1079, §13Referred to in 6B.2D, 23A.2, 331.465, 347.7, 347A.1, 357.35, 358.25331.462County enterprises — combined county enterprises.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 enterprise financed by revenue bonds shall do so in accordance with this part.2.  If a combined county enterprise is dissolved, each county enterprise which was a part of the combined county enterprise shall continue in existence as a separate county enterprise until it is abandoned by the board.3.  A combined county enterprise may be established, but if there are obligations outstanding which by their terms are payable from the revenues of any county enterprise involved, the obligations shall be assumed by the board subject to all terms established at the time of the original issue, or refunded through the issuance of revenue bonds of the combined county enterprise as a part of the procedure for the establishment of the combined county enterprise, or funds sufficient to pay the principal of and all interest and premium, if any, on the outstanding obligations at and prior to maturity shall be set aside and pledged for that purpose. Revenues earmarked for payment of the obligations shall be handled by the board in the same manner as they were handled for the county enterprise involved. A county enterprise shall not be abandoned and a combined county enterprise shall not be dissolved so long as there are obligations outstanding which by their terms are payable from the revenues of the county enterprise or combined county enterprise unless funds sufficient to pay the principal of and all interest and premium, if any, on the outstanding obligations at and prior to maturity have been set aside and pledged for that purpose.[S81, §331.462; 1981 Acts, ch 117, §461]Referred to in 28M.3, 358.25331.463Procedure for financing.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 involved in the project. The cost of a project includes the construction contracts, interest upon the revenue bonds and pledge orders during the period or estimated period of construction and for twelve months thereafter, or for twelve months after the acquisition date, reserve funds as the board deems advisable in connection with the project and the issuance of revenue bonds and pledge orders, and the costs of engineering, architectural, technical and legal services, preliminary reports, surveys, property valuations, estimates, plans, specifications, notices, acquisition of real and personal property, consequential damages or costs, easements, rights-of-way, supervision, inspection, testing, publications, printing and sale of bonds and provisions for contingencies. The board may sell revenue bonds or pledge orders at public or private sale in the manner prescribed by chapter 75 and may deliver revenue bonds and pledge orders to the contractors, sellers, and other persons furnishing materials and services constituting a part of the cost of the project in payment therefor.b.  The board may deliver its revenue bonds to the federal government or any agency thereof which has loaned the county money for sanitary or solid waste projects, water projects, or other projects, for which the government has a loan program.2.  The board may issue revenue bonds to refund revenue bonds, pledge orders, and other obligations which are by their terms payable from the net revenues of the same county enterprise or combined county enterprise, or from a county enterprise comprising a part of the combined county enterprise, at lower, the same, or higher rates of interest. A county may sell refunding revenue bonds at public or private sale in the manner prescribed by chapter 75 and apply the proceeds to the payment of the obligations being refunded, and may exchange refunding revenue bonds in payment and discharge of the obligations being refunded. The principal amount of refunding revenue bonds may exceed the principal amount of the obligations being refunded to the extent necessary to pay any premium due on the call of the obligations being refunded and to fund interest accrued and to accrue on the obligations being refunded.3.  The board may contract to pay not to exceed ninety-five percent of the engineer’s estimated value of the acceptable work completed during the month to the contractor at the end of each month for work, material, or services. Payment may be made in warrants drawn on any fund from which payment for the work may be made. If such funds are depleted, anticipatory warrants may be issued bearing a rate of interest not exceeding that permitted by chapter 74A even if a collection of taxes or special assessments or income from the sale of bonds which have been authorized and are applicable to the public improvement takes place after the fiscal year in which the warrants are issued. If the board arranges for the private sale of anticipatory warrants, they may be sold and the proceeds used to pay the contractor. The warrants may also be used to pay other persons furnishing services constituting a part of the cost of the public improvement.[S81, §331.463; 1981 Acts, ch 117, §462; 1982 Acts, ch 1104, §50]2010 Acts, ch 1061, §180Referred to in 28M.3, 358.25331.464Revenue bonds.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 at which it proposes to take action, and give notice by publication in the manner directed in section 331.305. The notice must include a statement of the time and place of the meeting, the maximum amount of the proposed revenue bonds, the purpose for which the revenue bonds will be issued, and the county enterprise or combined county enterprise whose net revenues will be used to pay the revenue bonds and interest thereon. At the meeting the board shall receive oral or written objections from any resident or property owner of the county. After all objections have been received and considered, the board, at the meeting or a date to which it is adjourned, may take additional action for the issuance of the bonds or abandon the proposal to issue bonds. Any resident or property owner of the county may appeal a decision of the board to take additional action to the district court of the county within fifteen days after the additional action is taken, but the additional action of the board is final and conclusive unless the court finds that the board exceeded its authority. The provisions of this subsection with respect to notice, hearing, and appeal are in lieu of those contained in any other law.3.  Revenue bonds may bear dates, bear interest at rates not exceeding those permitted by chapter 74A, mature in one or more installments, be in either coupon or registered form, carry registration and conversion privileges, be payable as to principal and interest at times and places, be subject to terms of redemption prior to maturity with or without premium, and be in one or more denominations, all as provided by the resolution of the board authorizing their issuance. The resolution may also prescribe additional provisions, terms, conditions, and covenants which the board deems advisable, consistent with this part, including provisions for creating and maintaining reserve funds, the issuance of additional revenue bonds ranking on a parity with such revenue bonds and additional revenue bonds junior and subordinate to such revenue bonds, and that such revenue bonds shall rank on a parity with or be junior and subordinate to any revenue bonds which may be then outstanding. Revenue bonds are a contract between the county and holders and the resolution is a part of the contract.4.  Revenue bonds shall be executed by the chairperson of the board and the auditor. If coupons are attached to the revenue bonds, they shall be executed with the original or facsimile signature of the auditor. A revenue bond is valid and binding for all purposes if it bears the signatures of the officers in office on the date of the execution of the bonds notwithstanding that any or all persons whose signatures appear have ceased to be such officers prior to the delivery of the bonds. The issuance of revenue bonds shall be recorded in the office of the treasurer, and a certificate of the recording by the treasurer shall be printed on the back of each revenue bond.5.  Revenue bonds, pledge orders and warrants issued under this part are negotiable instruments.6.  The board may issue pledge orders pursuant to a resolution adopted by a majority of the total number of supervisors, at a regular or special meeting, ordering their issuance and delivery in payment for all or part of the cost of a project. Pledge orders may bear interest at rates not exceeding those permitted by chapter 74A.7.  The physical properties of a county enterprise or combined county enterprise shall not be pledged or mortgaged to secure the payment of revenue bonds or pledge orders or the interest thereon.[S81, §331.464; 1981 Acts, ch 117, §463]Referred to in 28M.3, 331.301, 331.402, 358.25331.465Rates for proprietary functions.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 issued and outstanding under this part, shall 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 to leave a balance of net revenues sufficient at all times to pay the principal of and interest on the revenue bonds and pledge orders as they become due and to maintain a reasonable reserve for the payment of the principal and interest, and a sufficient portion of net revenues shall be pledged for that purpose. Rates shall be established by ordinance. Rates or charges for the services of a county enterprise defined in section 331.461, subsection 2, paragraph “b”, if not paid as provided by ordinance, constitute a lien upon the premises served and may be certified to the county treasurer and collected in the same manner as taxes. The treasurer may charge five dollars for each lien certified as an administrative expense, which amount shall be added to the amount of the lien to be collected at the time of payment of the assessment from the payor and credited to the county general fund.2.  The board may:a.  By ordinance establish, impose, adjust and provide for the collection of charges for connection to a county enterprise or combined county enterprise.b.  Contract for the use of or services provided by a county enterprise or combined county enterprise with persons whose type or quantity of use or service is unusual.c.  Lease for a period not to exceed fifteen years all or part of a county enterprise or combined county enterprise, if the lease will not reduce the net revenues to be produced by the county enterprise or combined county enterprise.d.  Contract for a period not to exceed forty years with other governmental bodies for the use of or the services provided by the county enterprise or combined county enterprise on a wholesale basis.e.  Contract for a period not to exceed forty years with persons including but not limited to other governmental bodies for the purchase or sale of water.[S81, §331.465; 1981 Acts, ch 117, §464]1993 Acts, ch 73, §1Referred to in 28M.3, 358.25, 445.1
Collection of taxes, see chapter 445
331.466Records — accounts — funds.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 the treasurer and kept by the treasurer in a separate account apart from the other funds of the county and from each other. The treasurer shall apply the gross revenues of each county enterprise or combined county enterprise only as ordered by the board and in strict compliance with the orders, including the provisions, terms, conditions and covenants of any and all resolutions of the board pursuant to which revenue bonds or pledge orders are issued and outstanding.[S81, §331.466; 1981 Acts, ch 117, §465]Referred to in 28M.3, 358.25331.467Pledge — payment — remedy.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 pledge orders.2.  Revenue bonds and pledge orders are payable both as to principal and interest solely out of the portion of the net revenues of the county enterprise or combined county enterprise pledged to their payment and are not a debt of or charge against the county within the meaning of any constitutional or statutory debt limitation provision.3.  The sole remedy for a breach or default of a term of a revenue bond or pledge order is a proceeding in law or in equity by suit, action, or mandamus to enforce and compel performance of the duties required by this part and of the terms of the resolution authorizing the issuance of the revenue bonds or pledge orders, or to obtain the appointment of a receiver to take possession of and operate the county enterprise or combined county enterprise, and to perform the duties required by this part and the terms of the resolution authorizing the issuance of the revenue bonds or pledge orders.[S81, §331.467; 1981 Acts, ch 117, §466]Referred to in 28M.3, 358.25331.468Funds — payments.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 revenues of the county enterprise or combined county enterprise and after complying with all of the requirements, terms, covenants, conditions and provisions of the proceedings and resolutions pursuant to which revenue bonds, pledge orders, and other obligations are issued, the board may transfer the surplus funds to any other fund of the county in accordance with applicable law, provided that a transfer shall not be made if it conflicts with any of the requirements, terms, covenants, conditions, or provisions of any resolution authorizing the issuance of revenue bonds, pledge orders, or other obligations which are payable from the revenues of the county enterprise or combined county enterprise which are then outstanding.2.  This part does not prohibit or prevent the board from using funds derived from the issuance of general obligation bonds, the levy of special assessments and the issuance of special assessment bonds, and any other source which may be properly used for such purpose, to pay a part of the cost of a project.3.  The county shall pay for the use of or the services provided by the county enterprise or combined county enterprise as any other customer, except that the county may pay for use or service at a reduced rate or receive free use or service so long as the county complies with the provisions, terms, conditions and covenants of all resolutions pursuant to which revenue bonds or pledge orders are issued and outstanding.[S81, §331.468; 1981 Acts, ch 117, §467]Referred to in 28M.3, 358.25331.469Statute of limitation — powers — conflicts.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 are ordered issued by the board.2.  The enumeration in this part of specified powers and functions is not a limitation of the powers of counties, but this part and the procedures prescribed for exercising the powers and functions enumerated in this part control in the event of a conflict with any other law.[S81, §331.469; 1981 Acts, ch 117, §468]Referred to in 28M.3, 358.25331.470Prior projects preserved.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 Acts, ch 117, §, as though the amendment or repeal had not occurred, and the rights, duties, and interests resulting from the projects and proceedings remain valid and enforceable. Projects commenced prior to July 1, 1981, may be financed by the issuance of revenue bonds, pledge orders, and other temporary obligations under any such amended or repealed law or by the issuance of revenue bonds and pledge orders under this part. For purposes of this section, commencement of a project includes but is not limited to action taken by the board or an authorized officer to fix a date for either a hearing or an election in connection with any part of the project, and commencement of proceedings for the issuance of revenue bonds, pledge orders, and other temporary obligations includes but is not limited to action taken by the board to fix a date for either a hearing or a sale in connection with any part of such revenue bonds, pledge orders, or other temporary obligations or to order any part thereof to be issued.[S81, §331.470; 1981 Acts, ch 117, §469]2011 Acts, ch 34, §87, 2014 Acts, ch 1026, §143Referred to in 358.25331.471County enterprise commissions.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 of a commission be submitted to the voters, or upon its own motion, the board shall submit the proposal at the next general election or at an election which includes a proposal to establish, acquire, lease, or dispose of the county enterprise or combined county enterprise.2.  A proposal for the establishment of a county enterprise commission shall specify a commission of either three or five members. If a majority of those voting approves the proposal, the board shall proceed as proposed. If a majority of those voting does not approve the proposal, the same or a similar proposal shall not be submitted to the voters of the county and the board shall not establish a commission for the same purpose for at least four years from the date of the election at which the proposal was defeated.3.  If a proposal to discontinue a commission receives a favorable majority vote, the commission is dissolved at the time provided in the proposal and shall turn over to the board the management of the county enterprise or combined county enterprise and all property relating to it.4.  If a proposal to establish a commission receives a favorable majority vote, the commission is established at the time provided in the proposal. The board shall appoint the commission members, as provided in the proposal and this section. The board shall provide by resolution for staggered six-year terms for and shall set the compensation of commission members.5.  A commission member appointed to fill a vacancy occurring by reason other than the expiration of a term is appointed for the balance of the unexpired term.6.  The title of a commission shall be appropriate to the county enterprise or combined county enterprise administered by the commission. A commission may be a party to legal action. A commission may exercise all powers of the board in relation to the county enterprise or combined county enterprise it administers, with the following exceptions:a.  A commission shall not certify taxes to be levied, pass ordinances or amendments, or issue general obligation bonds.b.  The title to all property of a county enterprise or combined county enterprise shall be held in the name of the county, but the commission has all the powers and authorities of the board with respect to the acquisition by purchase, condemnation or otherwise, lease, sale or other disposition of the property, and the management, control and operation of the property, subject to the requirements, terms, covenants, conditions and provisions of any resolutions authorizing the issuance of revenue bonds, pledge orders, or other obligations which are payable from the revenues of the county enterprise or combined county enterprise, and which are then outstanding.c.  A commission shall make to the board a detailed annual report, including a complete financial statement.d.  Immediately following a regular or special meeting of a commission, the secretary of the commission shall prepare a condensed statement of the proceedings of the commission and cause the statement to be published as provided in section 331.305. The statement shall include a list of all claims allowed, showing the name of the person or firm making the claim, the reason for the claim, and the amount of the claim. If the reason for the claims is the same, two or more claims made by the same vendor, supplier, or claimant may be consolidated if the number of claims consolidated and the total consolidated claim amount are listed in the statement. However, the commission shall provide at its office upon request an unconsolidated list of all claims allowed. Salary claims must show the gross amount of the claim except that salaries paid to persons regularly employed by the commission, for services regularly performed by the persons shall be published once annually showing the gross amount of the salary. In counties having more than one hundred fifty thousand population the commission shall each month prepare in pamphlet form the statement required in this paragraph for the preceding month, and furnish copies to the public library, the daily and official newspapers of the county, the auditor, and to persons who apply at the office of the secretary, and the pamphlet shall constitute publication as required. Failure by the secretary to make publication is a simple misdemeanor.7.  A commission shall control tax revenues allocated to the county enterprise or combined county enterprise it administers and all moneys derived from the operation of the county enterprise or combined county enterprise, the sale of its property, interest on investments, or from any other source related to the county enterprise or combined county enterprise.8.  All moneys received by the commission shall be held by the county treasurer in a separate fund, with a separate account or accounts for each county enterprise or combined county enterprise. Moneys may be paid out of each account only at the direction of the appropriate commission.9.  A commission is subject to section 331.341, subsections 1, 2, 4 and 5, and section 331.342, in contracting for public improvements.[S81, §331.471; 1981 Acts, ch 117, §470]1983 Acts, ch 42, §1; 2006 Acts, ch 1018, §3Referred to in 331.321331.472 through 331.475 
PART 5CURRENT AND NONCURRENT DEBT331.476Expenditures confined to receipts.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 the fund for that fiscal year plus any unexpended balance in the fund from a previous year. A county officer or employee allowing a claim, issuing a warrant, or executing a contract in violation of this section is personally liable for the payment of the claim or warrant or the performance of the contract.1983 Acts, ch 123, §23,209Referred to in 331.437331.477Current debt authorized.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 county funds.3.  Other formal short-term debt instruments or obligations.1983 Acts, ch 123, §24,209Referred to in 331.432331.478Noncurrent debt authorized.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, in accordance with section 331.479, for any of the following purposes:a.  Expenditures for bridges or buildings destroyed by fire, flood, or other extraordinary casualty.b.  Expenditures incurred in the operation of the courts.c.  Expenditures for bridges which are made necessary by the construction of a public drainage improvement.d.  Expenditures for the benefit of a person entitled to receive assistance from public funds.e.  Expenditures authorized by vote of the electorate.f.  Contracts executed on the basis of the budget submitted as provided in section 309.93.g.  Expenditures authorized by supervisors acting in the capacity of trustees or directors of a drainage district or other special district.h.  Expenditures for land acquisition and capital improvements for county conservation purposes not to exceed in any year the monetary equivalent of a tax of six and three-fourths cents per thousand dollars of assessed value on all the taxable property in the county.i.  Expenditures for purposes for which counties may issue general obligation bonds without an election under state law.3.  Noncurrent debt authorized by subsection 2 may take any of the following forms:a.  Anticipatory warrants subject to chapter 74. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 through 309.55.b.  Advances from other funds.c.  Installment purchase contracts.d.  Other formal debt instruments or obligations other than bonds.4.  Noncurrent debt as defined in subsection 3 shall be retired from resources of the fund from which the expenditure was made for which the debt was incurred.1983 Acts, ch 123, §25,209; 1987 Acts, ch 161, §1Referred to in 331.476, 331.479331.479Other noncurrent debt issuance.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 time and place of the meeting at which the board proposes to take action to authorize the debt, shall be published as provided in section 331.305. At the meeting, the board shall receive oral or written objections from any resident or property owner of the county. After all objections have been received and considered, the board, at that meeting or a date to which it is adjourned, may take additional action to authorize the debt or abandon the proposal.1983 Acts, ch 123, §26,209Referred to in 331.478331.480 through 331.484 PART 6SPECIAL ASSESSMENT DISTRICTS331.485Definitions.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 assessment of the cost of a public improvement.3.  “District” means a joint special assessment district, and a county special assessment district.4.  “Joint special assessment district” means a district defined by a county and one or more other counties or one or more cities within the county or within an adjacent county pursuant to an agreement entered into by the county and one or more other counties or cities in accordance with chapter 28E and this part with respect to public improvements which the parties to the agreement determine benefit the property located in the cities and the designated area of the counties outside of cities, which are parties to the agreement.5.  “Public improvement” means public improvement as defined in section 384.37.1990 Acts, ch 1115, §1331.486Assessment of costs of public improvements.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 improvements benefiting the district. A county may construct and assess the cost of public improvements within a district in the same manner as a city may proceed under chapter 384, subchapter IV, and chapter 384, subchapter IV, applies to counties with respect to public improvements, the assessment of their costs, and the issuance of bonds for the public improvements. A county may contract for a public improvement benefiting a district under this part pursuant to subchapter III, part 3, of this chapter.90 Acts, ch 1115, §2, 92 Acts, ch 1073, §5, 2018 Acts, ch 1041, §123, 127
See Code editor’s note on simple harmonization at the end of Vol VI
Section amended
331.487Special assessment bonds for public improvements.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, §127
Code editor directive applied
331.488Joint agreements for public improvements.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 agreement.2.  The amount of total assessments against private property within each city and within the area of each county outside a city included within the district.3.  The method of specially assessing and determining benefits.4.  The amount of funds, if any, to be contributed by each city and each county to the project other than special assessments.5.  The rates to be established and imposed upon property within the district to pay the expenses of operation and maintenance of the public improvements.6.  The reduction of the county’s debt service tax levy rate against property within a city which is a party to the joint agreement.1990 Acts, ch 1115, §4331.489Rates and charges relating to public improvements.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 and charges to produce gross revenues at least sufficient to pay the expenses of operation and maintenance of a public improvement, against property within the district and, where appropriate, establish, impose, adjust, and provide for the collection of charges for connection to a public improvement. The rates and charges must be established by ordinance of the governing body of the county or the city imposing the rates or charges. The rates and charges established as provided in this section, if not paid as provided by the ordinance of the governing body, are a lien upon the premises served or benefited by the public improvement and may be certified to the county treasurer and collected in the same manner as property taxes.1990 Acts, ch 1115, §5; 1993 Acts, ch 73, §2Referred to in 445.1
Collection of taxes, see chapter 445
331.490Cities subject to debt service tax levy — 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 bonds shall not be levied against property located in any city except a city which has entered into the agreement.2.  Counties and cities entering into an agreement for a joint special assessment district may provide in the agreement for a different rate of the county’s debt service tax levy against property in areas of the county outside a city and property within the cities.1990 Acts, ch 1115, §6331.491Authority.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.1990 Acts, ch 1115, §7331.492 through 331.500 
SUBCHAPTER VCOUNTY OFFICERSPART 1COUNTY AUDITOR331.501Office of county auditor.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 office as provided in section 63.10 and giving bond as provided in section 64.8.3.  The term of office of the auditor is four years.[C73, §589; C97, S13, §1072; C24, 27, 31, 35, 39, §520; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §39.17; S81, §331.501; 1981 Acts, ch 117, §500]2010 Acts, ch 1033, §45331.502General duties.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 administration of local governmental budgets as provided in chapter 24 and section 384.19.4.  Report the approval of the bond of a public officer approved by the auditor on behalf of the board as provided in section 64.21.5.  Have custody of the official bonds of county and township officers as provided in section 64.23.6.  Take temporary possession of the office and all official books and papers in the office of treasurer when a vacancy occurs and hold the office, books, and records until a successor qualifies as provided in section 69.3. The auditor shall also serve temporarily as the recorder if a vacancy occurs in that office and, if there is no chief deputy assessor, act temporarily as the assessor as provided in section 441.8.7.  Serve as a member of an appointment board to fill a vacancy in the membership of the board as provided in section 69.8, subsection 4.8.  Notify the chairperson of the county agricultural extension education council when the bond of the council treasurer has been filed as provided in section 176A.14.9.  Attest to anticipatory warrants issued by the board for the operation of a county limestone quarry as provided in section 353.7.10.  Carry out duties relating to the determination of residency, collection of funds due the county, and support of persons with an intellectual disability as provided in sections 222.13, 222.50, 222.61 to 222.66, 222.69, and 222.74.11.  Collect the costs relating to the treatment and care of private patients at the state psychiatric hospital as provided in sections 225.23, 225.24, and 225.35.12.  Carry out duties relating to the hospitalization and support of persons with mental illness as provided in sections 229.42, 230.3, 230.11, 230.15, 230.21, 230.22, 230.25, and 230.26.13.  Issue warrants and maintain a permanent record of persons receiving veteran assistance as provided in section 35B.10.14.  Make available to schools, voting equipment or sample ballots for instructional purposes as provided in section 280.9A.15.  Carry out duties relating to the collection and payment of funds for educating and supporting deaf students as provided in sections 270.6 and 270.7.16.  Order the treasurer to transfer tuition payments from the account of the debtor school corporation to the creditor school corporation as provided in section 282.21.17.  Order the treasurer to transfer transportation service fees from the account of the debtor school corporation to the creditor school corporation as provided in section 285.1, subsection 13.18.  Apportion school taxes, rents, and other money dedicated for public school purposes as provided in section 298.11.19.  Carry out duties relating to school lands and funds as provided in chapter 257B.20.  Carry out duties relating to the establishment, alteration, and vacation of public highways as provided in sections 306.21, 306.25, 306.29 to 306.31, 306.37, and 306.40.21.  Carry out duties relating to the establishment and maintenance of secondary roads as provided in chapter 309.22.  Collect costs incurred by the county weed commissioner as provided in section 317.21.23.  Maintain a file of certificates of appointment issued by county officers as provided in section 331.903.24.  Furnish information and statistics requested by the governor or the general assembly as provided in section 331.901, subsection 1.25.  Carry out duties relating to the organization, expansion, reduction, or dissolution of a rural water district as provided in chapter 357A.26.  Carry out duties related to posting financial information of a township as provided in sections 359.23 and 359.49.27.  Acknowledge the receipt of funds refunded by the state as provided in section 12B.18.28.  Be responsible for all public money collected or received by the auditor’s office. The money shall be deposited in a bank approved by the board as provided in chapter 12C.29.  Carry out duties relating to the establishment and management of levee and drainage districts as provided in chapter 468, subchapter I, parts 1 to 5, chapter 468, subchapter II, parts 1, 3, and 6, and chapter 468, subchapters III and V.30.  Serve as a trustee for funds of a cemetery association as provided in section 523I.505.31.  Notify the state department of transportation of claims filed for improvements on public roads payable from the primary road fund as provided in section 573.24.32.  Certify to the clerk of the district court the names, addresses, and expiration date of the terms of office of persons appointed to the county judicial magistrate appointing commission as provided in section 602.6503.33.  Destroy outdated records as ordered by the board.34.  Designate newspapers in which official notices of the auditor’s office shall be published as provided in section 618.7.35.  Carry out duties relating to lost property as provided in sections 556F.2, 556F.4, 556F.7, 556F.10, and 556F.16.36.  For payment of a permanent school fund mortgage, acknowledge satisfaction of the mortgage by execution of a written instrument referring to the mortgage as provided in section 655.1.37.  Receive and record in a book kept for that purpose, moneys recovered from a person willfully committing waste or trespass on real estate as provided in section 658.10.38.  Have the authority to audit, at the auditor’s discretion, the financial condition and transactions of all county funds and accounts for compliance with state and federal law.39.  Carry out other duties required by law and duties assigned pursuant to section 331.323 or 331.610.1. [C73, §323; C97, §473; C24, 27, 31, 35, 39, §5141; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.1(8); S81, §331.502(1); 1981 Acts, ch 117, §501]2. [R60, C73, §320; C97, §470; C24, 27, 31, 35, 39, §5141; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.1(7); S81, §331.502(2); 1981 Acts, ch 117, §501]3 – 7. [S81, §331.502(3 – 7); 1981 Acts, ch 117, §501]8. [C97, §497; C24, 27, 31, 35, 39, §5170; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §335.1; S81, §331.502(8); 1981 Acts, ch 117, §501]9 – 49. [S81, §331.502(9 – 52); 1981 Acts, ch 117, §501; 1982 Acts, ch 1104, §51,52]83 Acts, ch 101, §77, 83 Acts, ch 185, §29, 62, 83 Acts, ch 186, §10080 – 10083, 10201, 86 Acts, ch 1108, §2, 3, 86 Acts, ch 1155, §4, 87 Acts, ch 115, §53, 87 Acts, ch 227, §27, 88 Acts, ch 1158, §69, 88 Acts, ch 1262, §7, 93 Acts, ch 148, §1, 94 Acts, ch 1173, §21, 22, 96 Acts, ch 1129, §113, 98 Acts, ch 1107, §9, 2000 Acts, ch 1117, §21, 2003 Acts, ch 35, §42, 49, 2003 Acts, ch 145, §251, 2005 Acts, ch 128, §2, 2005 Acts, ch 167, §54, 66, 2009 Acts, ch 57, §88, 2012 Acts, ch 1019, §124, 2012 Acts, ch 1113, §18, 2012 Acts, ch 1120, §127, 130, 2013 Acts, ch 135, §58, 2014 Acts, ch 1116, §52, 53, 2017 Acts, ch 133, §2, 2018 Acts, ch 1137, §27
Subsection 14 stricken and former subsections 15 – 40 renumbered as 14 – 39
331.503General powers.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 of office require the temporary employment of assistants, the auditor shall file a bill for the services with the board at its next meeting. The board shall allow reasonable compensation for the temporary appointees.[C51, §411; R60, §642; C73, §766; C97, §481; SS15, §481; C24, 27, 31, 35, 39, §5238, 5240, 5244; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §341.1, 341.3, 341.8; S81, §331.503; 1981 Acts, ch 117, §502]Referred to in 331.903331.504Duties as clerk to the board.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 meeting, the minutes shall include a record of the vote of each supervisor on any question before the board.2.  Maintain the books and records required to be kept by the board under section 331.303.3.  Sign all orders issued by the board for the payment of money.4.  Record the reports of the treasurer of the receipts and disbursements of the county.5.  Maintain a file of all accounts acted upon by the board with the board’s action on each account. If the board allows an expenditure from an account, the auditor shall indicate the amount of expenditure and the bill or claim for which the expenditure is allowed.6.  Furnish a copy of the proceedings of the board required to be published as provided in section 349.18.7.  Number each claim consecutively in the order of filing and enter the claim in the claim register alphabetically by the name of the claimant and including the date of filing, the number of the claim and its general nature, the action of the board, and if allowed, the fund from which the claim is paid. A record of the claims allowed at each session of the board shall be included in the minute book by reference to the numbers of the claims as entered in the claim register.8.  File for presentation to the board all unliquidated claims against the county and all claims for fees or compensation, except salaries fixed by state law. The claims, before being audited or paid, shall be itemized to clearly show the basis of the claim and whether for property sold or furnished for services rendered or for another purpose. An action shall not be brought against the county relating to a claim until the claim is filed as provided in this subsection and the payment refused or neglected.[R60, §319; C73, §320, 2610, 3843; C97, §470, 1300, 3528; C24, 27, 31, 35, 39, §5123, 5124, 5141; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.1(1 – 6), 331.20, 331.21; S81, §331.504; 1981 Acts, ch 117, §503]1983 Acts, ch 29, §1Referred to in 331.211331.505Duties relating to elections.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 as county commissioner of registration as provided in chapter 48A.5.  Serve as clerk of the election contest court as provided in chapter 62.6.  Record the orders of suspension and temporary appointment of county and township officers as provided in section 66.19.[S81, §331.505; 1981 Acts, ch 117, §504]1994 Acts, ch 1169, §60331.506Issuance of warrants.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, and the purpose for which the warrant is issued shall be entered in the county system. Each warrant shall be made payable to the person performing the service or furnishing the supplies for which the warrant makes payment.b.  The auditor shall not issue a warrant to a drawee until the auditor has transmitted to the treasurer a list of the warrants to be issued. The list shall include the date, amount, and number of the warrant, name of the person to whom the warrant is issued, and the purpose for which the warrant is issued. The treasurer shall acknowledge receipt of the list by affixing the treasurer’s signature at the bottom of the list and immediately returning the list to the auditor. The requirement that the treasurer sign to acknowledge receipt of the list is satisfied by use of a secure electronic signature if the county auditor and treasurer have complied with the applicable provisions of chapter 554D.c.  The warrant list signed by the treasurer shall be preserved by the auditor for at least two years. The requirement that the list be preserved is satisfied by preservation of the list in electronic form if the requirements of section 554D.113 are met.d.  The requirement that the county auditor sign a warrant is satisfied by use of a secure electronic signature if the county auditor has complied with the applicable provisions of chapter 554D.e.  In lieu of the auditor issuing a warrant to a drawee, the auditor may issue a warrant payment order to the county treasurer. Upon receipt of the warrant payment order, the treasurer may submit payment to the drawee through an electronic funds transfer system.2.  The auditor may issue warrants to pay the following claims against the county without prior approval of the board:a.  Witness fees and mileage for attendance before a grand jury, as certified by the county attorney and the foreman of the jury.b.  Witness fees and mileage in trials of criminal actions prosecuted under county ordinance, as certified by the county attorney.c.  Fees and costs payable to the clerk of the district court or other state officers or employees in connection with criminal and civil actions when due, as shown in the statement submitted by the clerk of court under section 602.8109.d.  Expenses of the grand jury, upon order of a district judge.3.  The board, by resolution, may authorize the auditor to issue warrants to make the following payments without prior approval of the board:a.  For fixed charges including, but not limited to, freight, express, postage, water, light, telephone service or contractual services, after a bill is filed with the auditor.b.  For salaries and payrolls if the compensation has been fixed or approved by the board. The salary or payroll shall be certified by the officer or supervisor under whose direction or supervision the compensation is earned.4.  The bills paid under subsections 2 and 3 shall be submitted to the board for review and approval at its next meeting following the payment. The action of the board shall be recorded in the minutes of the board.5.  An officer certifying an erroneous bill or claim against the county is liable on the officer’s official bond for a loss to the county resulting from the error.[R60, C73, §321; C97, §471; C24, 27, 31, 35, 39, §5142 – 5147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.2 – 333.7; S81, §331.506; 1981 Acts, ch 117, §505]1983 Acts, ch 29, §2; 1983 Acts, ch 186, §10084,10201; 1985 Acts, ch 197, §6; 1995 Acts, ch 57, §3; 2000 Acts, ch 1084, §1; 2000 Acts, ch 1232, §67; 2005 Acts, ch 19, §44Referred to in 331.402, 331.552331.507Collection of money and fees.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 in section 558.57, or transfer of title certified by the clerk of the district court. However, the fee shall not exceed fifty dollars for a transfer of property which is described in one instrument of transfer.(1)  For the purposes of this paragraph, a parcel of real estate includes:(a)  For real estate located outside of the corporate limits of a city, all contiguous land lying within a numbered section.(b)  For real estate located within the corporate limits of a city, all contiguous land lying within a platted block or subdivision.(2)  Within a numbered section, platted block, or subdivision, land separated only by a public street, alley, or highway remains contiguous.b.  For indexing a change of name for each parcel of real estate owned in the county, five dollars.3.  Fees collected or received by the auditor shall be accounted for and paid into the county treasury as provided in section 331.902.1. [C97, §473; C24, 27, 31, 35, 39, §5149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.9; S81, §331.507(1); 1981 Acts, ch 117, §506]2a. [C73, §3797; C97, §478; C24, 27, 31, 35, 39, §5155; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §333.15; S81, §331.507(2a – c); 1981 Acts, ch 117, §506; 1982 Acts, ch 1104, §53]b. [S13, §4471-i; C24, 27, 31, 35, 39, §12656; C46, 50, 54, 58, 62, 66, 71, §674.12; C73, 75, 77, 79, 81, §674.14; S81, §331.507(2d); 1981 Acts, ch 117, §506]3. [S81, §331.507(3); 1981 Acts, ch 117, §506]4. [C97, §480; S13, §550-c; C24, 27, 31, 35, 39, §5246, 5247; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §342.2, 342.3; S81, §331.507(4); 1981 Acts, ch 117, §506]1984 Acts, ch 1198, §1; 1985 Acts, ch 97, §1; 1985 Acts, ch 159, §1; 1994 Acts, ch 1025, §2; 1994 Acts, ch 1173, §23; 1995 Acts, ch 67, §28; 1998 Acts, ch 1032, §8; 2004 Acts, ch 1144, §1Referred to in 558.66, 598.21, 674.14
Indexing change of name, see §674.14
331.508Books and records.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 receiving mental health treatment as provided in section 230.26.5.  A permanent record of the names and addresses of persons receiving veteran assistance as provided in section 35B.10.6.  Record of fees as provided in section 331.902.7.  Benefited water district record book as provided in section 357.32.8.  Completed assessment rolls, schedules and book as provided in section 441.26.9.  Tax rate book as provided in section 444.6.10.  Real estate transfer book, index book, and plat book as provided in sections 558.60, 558.63, and 558.65 through 558.67.[C97, §480; S13, §498; C24, 27, 31, 35, 39, §5246; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §342.2; S81, §331.508; 1981 Acts, ch 117, §507]86 Acts, ch 1001, §19, 94 Acts, ch 1173, §24, 95 Acts, ch 49, §8, 97 Acts, ch 121, §4, 2010 Acts, ch 1061, §54, 2015 Acts, ch 30, §108331.509  Reserved. 331.510Reports by the auditor.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 county officer within ten days of the officer’s election or appointment and qualification.3.  An annual report not later than January 1 to the department of management of the valuation by class of property for each taxing district in the county on forms provided by the department of management. The valuations reported shall be those valuations used for determining the levy rates necessary to fund the budgets of the taxing districts for the following fiscal year.4.  An annual report not later than January 1 to the governing body of each taxing district in the county of the assessed valuations of taxable property in the taxing district as reported to the department of management.[R60, §291; C73, §324; C97, §474; C24, 27, 31, 35, 39, §5150; C46, 50, 54, 58, 62, 66, 71, §333.10; C73, 75, 77, §333.10, 442.2; C79, 81, §333.10, 333.16; S81, §331.510; 1981 Acts, ch 117, §509]1983 Acts, ch 123, §141,209; 1985 Acts, ch 21, §42; 1985 Acts, ch 197, §7; 1988 Acts, ch 1134, §72331.511Duties relating to platting.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 provided in section 354.25.5.  Provide for the platting of real estate which cannot otherwise be accurately assessed for taxation as provided in section 354.13.6.  Carry out other duties as provided by law.[S81, §331.511; 1981 Acts, ch 117, §510]1990 Acts, ch 1236, §48331.512Duties relating to taxation.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 person maintaining a nuisance as certified by the clerk of the district court as provided in section 99.28.d.  A levy against the property of a bee owner sufficient to pay the costs of disinfecting or destroying diseased bees as provided in section 160.8.e.  The levy for taxes for the brucellosis and tuberculosis eradication fund as provided in section 165.18.f.  The levy of a tax for the operation of a community college as provided in section 260C.17.g.  The levy of a tax to pay the principal and interest under a loan agreement entered into by community college authorities as provided in section 260C.22.h.  The levy of community school taxes as provided by law.i.  The levy of a tax as certified by the board of trustees of a sanitary district as provided in section 358.18.j.  The levy of taxes certified by the board of trustees of a township as provided in chapters 359 and 360.