The treasurer shall:
1. Receive all money payable to the county unless otherwise provided by law.
2. Disburse money owed or payable by the county on warrants or checks drawn and
signed by the auditor and sealed with the official county seal.
3. Keepatrueaccountofallreceiptsanddisbursementsofthecounty, whichaccountshall
be available for inspection by the board at any reasonable time.
4. Keep the official county seal provided by the county. The official seal shall be an
impression seal on the face of which shall appear the name of the county, the word “county”,
which may be abbreviated, and the word “Iowa”. A county shall have only one official county
seal.
5. Account for, report, and pay into the state treasury any money, property, or securities
received on behalf of the state as provided in sections 8A.506 through 8A.508.
6. Accountforandreporttotheboardtheamountofswamplandindemnityfundsreceived
from the treasurer of state under section 12.16.
7. Register and call tax anticipatory warrants issued for a memorial hospital as provided
under section 37.30.
8. Serve on a nomination appeals commission to hear nomination objections filed with
the county commissioner of elections as provided in section 44.7.
9. Keep on file the bond and oath of the auditor as provided in section 64.23.
10. Reserved.
11. Serve as treasurer of an area hospital located outside the corporate limits of a city as
provided in section 145A.15.
12. Register and call anticipatory warrants related to the sale of limestone as provided in
section 353.8.
13. Reserved.
14. Transfer funds to pay the expenses of creating or changing the boundaries of a school
district as provided in section 275.26.
15. Transfer funds to pay tuition expenses owed by a debtor school district to a creditor
school district as provided in section 282.21.
16. Pay to the treasurers of the school corporations located in the county the taxes and
othermoneysdueasprovidedinsection298.11andsendamountscollectedforeachfundofa
school corporation for direct deposit into the depository and account designated as provided
in section 298.13.
17. Pay monthly to the treasurer of state proceeds of public lands sold and escheated
estates as provided in section 257B.2 and pay annually on February 1 interest collected from
public lands sold on credit as provided in section 257B.5.
18. Maintain a permanent school fund account and records of school funds received as
provided in section 257B.31.
19. Carry out duties relating to the sale and redemption of anticipatory certificates for
secondary road construction as provided in sections 309.50 through 309.55.
20. Carry out duties relating to the establishment of secondary road assessment districts
as provided in chapter 311.
21. Carry out duties relating to the sale and redemption of county bonds as provided in
subchapter IV, parts 3 and 4.
22. Notify the chairperson of the county hospital board of trustees and pay to the hospital
treasurer the tax revenue collected for the county hospital during the preceding month as
provided in section 347A.1.
23. Collect a fee of twenty dollars for issuing a tax sale certificate.
24. Carry out duties relating to the condemnation of property as provided in section
331.656, subsection 4.
25. Carry out duties relating to the funding of drainage districts as provided in chapter
468, subchapter I, parts 1 through 5, chapter 468, subchapter II, parts 1, 5, and 6, chapter
468, subchapter III, and chapter 468, subchapter IV, parts 1 and 2.
26. Collect and disburse funds for soil and water conservation districts as provided in
sections 161A.33 and 161A.34.
27. Credit the remainder of funds received from a hotelkeeper’s sale to satisfy a lien to
the county general fund as provided in section 583.6.
28. Designate the newspapers in which the official notices of the treasurer’s office are to
be published as provided in section 618.7.
29. Send, before the fifteenth day of each month, the amount of tax revenue, special
assessments, and other moneys collected for each tax-certifying or tax-levying public agency
in the county for direct deposit into the depository or financial institution and account
designated by the governing body of the public agency. The treasurer shall send notice to the
chairperson or other designated officer of the public agency stating the amount deposited,
the date, the amount to be credited to each fund according to the budget, and the source of
revenue.
30. Carry out other duties as required by law and duties assigned pursuant to section
331.323.
31. Collect all penalties that have accrued prior to April 1, 1992, on unpaid taxes, as
defined in section 445.1, and process them as interest.
32. File with the county auditor the name of a designated employee, if other than the first
deputy treasurer, authorized to perform the duties of the treasurer during the absence or
disability of the treasurer and the name of any employee authorized to sign, on behalf of the
treasurer, any form, notice, or document requiring the signature of the treasurer.
33. Carry out duties relating to warrant lists provided by the county auditor pursuant to
section 331.506, subsection 1.
34. Destroy tax sale redemption certificates and all associated tax sale records after ten
years have elapsed from the end of the fiscal year in which the certificate was redeemed.
If a tax sale certificate of purchase is canceled as required by section 446.37 or 448.1, all
associated tax sale records shall be destroyed after ten years have elapsed from the end of
the fiscal year in which the tax sale certificate of purchase was canceled. This subsection
applies to documents described in this subsection that are in existence before, on, or after
July 1, 2003.
35. a. Destroy special assessment records required by section 445.11 within the county
system after ten years have elapsed from the end of the fiscal year in which the special
assessment was paid in full. The county treasurer shall also destroy the resolution of
necessity, plat, and schedule of assessments required by section 384.51 after ten years have
elapsed from the end of the fiscal year in which the entire schedule was paid in full. This
paragraph applies to documents described in this paragraph that are in existence before,
on, or after July 1, 2003.
b. Destroy assessment records required by chapter 468 within the county system after
ten years have elapsed from the end of the fiscal year in which the assessment was paid
in full. The county treasurer shall also destroy the accompanying documents including any
resolutions, plats, or schedule of assessments after ten years have elapsed from the end of the
fiscal year in which the entire schedule was paid in full. This paragraph applies to documents
described in this paragraph that are in existence before, on, or after July 1, 2014.
36. Destroy mobile home and manufactured home tax lists after ten years have elapsed
from the end of the fiscal year in which the list was created. This subsection applies to mobile
home and manufactured home tax lists and associated documents in existence before, on, or
after July 1, 2003.
1 – 3. [C51, §152; R60, §360; C73, §327; C97, §482; C24, 27, 31, 35, 39, §5156; C46, 50, 54,
58, 62, 66, 71, 73, 75, 77, 79, 81, §334.1; S81, §331.552(1 – 3); 81 Acts, ch 117, §551]
4. [C24, 27, 31, 35, 39, §5157; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §334.2; S81,
§331.552(4); 81 Acts, ch 117, §551]
5 – 15. [S81, §331.552(5 – 17); 81 Acts, ch 117, §551]
16. [S81, §331.552(18); 81 Acts, ch 117, §551; 82 Acts, ch 1195, §2]
17 – 20. [S81, §331.552(19 – 22); 81 Acts, ch 117, §551]
21. [C73, §290; C97, S13, §404; C24, 27, 31, 35, 39, §5278 – 5282; C46, 50, 54, 58, 62, 66,
71, 73, 75, 77, 79, 81, §346.4 – 346.8; S81, §331.552(23); 81 Acts, ch 117, §551]
22. [S81, §331.552(24); 81 Acts, ch 117, §551]
23. [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(2b, c); 81 Acts, ch 117, §506, 82 Acts, ch 1104, §53, 54]
24 – 28 and 30. [S81, §331.552(25 – 33); 81 Acts, ch 117, §551; 82 Acts, ch 1104, §55]