§ 331.388 — Definitions

Iowa § 331.388

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 331: COUNTY HOME RULE IMPLEMENTATION

Text

§15.
Chapter225Crepealedby2024Acts,ch1161,§134;forbehavioralhealthservicesystem,seechapter225A
SUBCHAPTER IV
POWERS AND DUTIES OF THE BOARD RELATING TO COUNTY FINANCES
PART 1
GENERAL FINANCIAL POWERS AND DUTIES
331.401 Duties relating to finances.
1. The board shall:
a. Auditexpenseschargedtothecountyfortheannualexaminationbytheauditorofstate
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 through 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
tax exemption and credit 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 tax exemption and credit 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, sections 444.1 through
444.4, and sections 444.6 through 444.8, and levy taxes as required in chapters 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 through
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); 81 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); 81 Acts, ch 117, §400]
r. [S81, §331.401(1); 81 Acts, ch 117, §400]
2. [C73, 75, 77, 79, 81, §332.3(27); S81, §331.401(2); 81 Acts, ch 117, §400]
3. [79, 81, §350.2; S81, §331.401(3); 81 Acts, ch 117, §400]