Iowa § 331.902 Collection and disposition of fees

Iowa Statutes

§ 331.902 — Collection and disposition of fees

Iowa § 331.902

Title IXLOCAL GOVERNMENT

Ch. 331COUNTY HOME RULE IMPLEMENTATION

This text of Iowa § 331.902 (Collection and disposition of fees) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 331.902 (2026).

Text

1.Unless otherwise specifically provided by statute, the fees and other charges collected by the auditor, treasurer, recorder, and sheriff, and their deputies or employees, belong to the county.

2.Each elective officer specified in subsection 1 shall maintain a record in the county system of each fee and charge collected. The record shall show the date, amount, payor, and type of service, and, when the fee is for recording an instrument, the names of the parties to the instrument. The record of the fees collected shall be retained for three years after audit of the county pursuant to section 11.6.

3.Each elective officer specified in subsection 1 shall make a quarterly report to the board showing, by type, the fees collected during the preceding quarter. The officer shall pay at least q

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1. Unless otherwise specifically provided by statute, the fees and other charges collected
by the auditor, treasurer, recorder, and sheriff, and their deputies or employees, belong to the
county.
2. Each elective officer specified in subsection 1 shall maintain a record in the county
system of each fee and charge collected. The record shall show the date, amount, payor, and
type of service, and, when the fee is for recording an instrument, the names of the parties to
the instrument. The record of the fees collected shall be retained for three years after audit
of the county pursuant to section 11.6.
3. Each elective officer specified in subsection 1 shall make a quarterly report to the board
showing, by type, the fees collected during the preceding quarter. The officer shall pay at
least quarterly to the county treasury the fees and charges collected, except for the county
auditor’s transfer fees, which shall be paid directly to the county treasurer by the county
recorder. The officer shall receive a receipt and maintain a record of the date and amount of
eachpaymentintothecountytreasury. Thissubsectiondoesnotapplytothecountytreasurer
if the county treasurer credits the fees daily to the county treasury and reports the receipts
on the monthly report to the auditor and the board of supervisors.
4. When examining, settling, or verifying reports or accounts of fees or other monetary
receipts of the county under section 331.401, subsection 1, paragraph “p”, this section, or
chapter 12B, the cash on hand in the office of the county officer or employee subject to
the settlement or examination need not be counted in the presence of, or by, the board of
supervisors or other examining county officer. This section does not prohibit the actual
counting of cash on hand in a county at the time of the examination or settlement if the
examining authority requests the actual count.
5. Each elective officer specified in subsection 1 shall retain overpayments of fees and
other charges paid to the county in an amount of five dollars or less, unless the payor has
requested a refund of the overpayment.

Legislative History

[C51, §212; R60, §423, 431; C73, §3785, 3796; C97, §299, 480, 492, 495, 508; S13, §498, 508, 550-c; SS15, §479-a, 490-a, 495; C24, 27, 31, 35, 39, §5245 – 5247; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §342.1 – 342.3; S81, §331.902; 81 Acts, ch 117, §901; 82 Acts, ch 1073, §1]