§ 445.57 — Monthly apportionment

Iowa § 445.57

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 445: TAX COLLECTION

Text

1. On or before the tenth day of each month, the county treasurer shall apportion all
taxes collected during the preceding month, except partial payment amounts collected
pursuant to section 445.36A, subsection 1, partial payments collected and not yet designated
by the county treasurer for apportionment pursuant to section 445.36A, subsection 2, partial
payments collected pursuant to section 435.24, subsection 6, paragraph “a”, and partial
payments collected and not yet designated by the county treasurer for apportionment
pursuant to section 435.24, subsection 6, paragraph “b”, among the several funds to which
they belong according to the amount levied for each fund, and shall apportion the interest,
fees, and costs on the taxes to the general fund, and shall enter those amounts upon the
treasurer’s cash account, and report the amounts to the county auditor.
2. Thecountytreasurershallapportionallinterestandpenaltiesonthereplacementtaxes
and special utility property tax levies collected by the county treasurer to the general fund.
Replacement taxes collected by the county treasurer shall be apportioned as set forth in this
section.
3. 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 taxes collected for the
purposes of this section.

Legislative History

[C73, §868; C97, §1415; S13, §1415; C24, 27, 31, 35, 39, §7232; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.57]