331.321 - APPOINTMENTS -- REMOVAL.

        331.321  APPOINTMENTS -- REMOVAL.         1.  The board shall appoint:         a.  A veterans memorial commission in accordance with sections      37.9 to 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 137.4.         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.4 when the board decides to      establish a community mental health center, and members to fill      vacancies in accordance with section 230A.6.         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".         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.  
         Section History: Early Form
        1.  [S81, § 331.321(1, 2); 81 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); 81 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); 81 Acts, ch      117, § 320]        4.  [S81, § 331.321(5); 81 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); 81 Acts, ch 117,      § 320] 
         Section History: Recent Form
         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; 2001 Acts, 2nd Ex, ch 4, §8,      9; 2009 Acts, ch 110, §4         Referred to in § 350.2        331.322  DUTIES 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.         16.  Pay reasonable compensation to assistants for the jury      commission established under chapter 607A.  
         Section History: Early Form
        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; 81      Acts, ch 117, § 321]        2, 3.  [S81, § 331.322(2, 3); 81 Acts, ch 117, §      321]        4.  [C58, 62, 66, 71, 73, 75, 77, 79, 81, § 111A.3;      S81, § 331.322(4); 81 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); 81      Acts, ch 117, § 321; 82 Acts, ch 1104, § 34]        6.  [C66, 71, 73, 75, § 340.3; C77, 79, 81, §      340A.6; S81, § 331.322(6); 81 Acts, ch 117, § 321]        7.  [C77, 79, 81, § 340A.5; S81, § 331.322(7); 81      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); 81 Acts, ch 117, § 321]        9.  [C66, 71, 73, § 332.10; C75, 77, 79, § 332.10,      337A.2; C81, § 337A.2; S81, § 331.322(9); 81 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); 81 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); 81 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); 81 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); 81 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); 81 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); 81 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); 81      Acts, ch 117, § 321] 
         Section History: Recent Form
         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         Referred to in § 331.324        331.323  POWERS RELATING TO COUNTY OFFICERS --      COMBINING DUTIES.         1.  A county may combine the duties of two or more of the      following county officers and employees as provided in this      subsection:         a.  Sheriff         b.  Treasurer         c.  Recorder         d.  Auditor         e.  Medical examiner         f.  General assistance director         g.  County care facility administrator         h.  Commission on veteran affairs         i.  Director of social welfare         j.  County assessor         k.  County weed commissioner.         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.         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.         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.         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); 81 Acts, ch 117, § 322] 2. a. [S81, § 331.323(2); 81 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; 81 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); 81 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; 81 Acts, ch 117, § 322] e, f. [S81, § 331.323(2); 81 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); 81 Acts, ch 117, § 322] h. [S81, § 331.323(2); 81 Acts, ch 117, § 322]          Section History: Recent Form
         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         Referred to in § 331.502, 331.552, 331.602, 331.610, 331.653,      331.756(85), 441.56        331.324  DUTIES 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 physical 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.  
         Section History: Early Form
        1. a--n.  [S81, § 331.324(1); 81 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); 81 Acts, ch 117, § 323]         p.  [S81, § 331.324(1); 81 Acts, ch 117, § 323]        2, 3.  [S81, § 331.324(2--4); 81 Acts, ch 117, §      323]        4.  [C73, 75, 77, 79, 81, § 332.43; S81, §      331.324(5); 81 Acts, ch 117, § 323; 82 Acts, ch 1104, § 35]        5.  [C75, 77, 79, 81, § 509A.7; 82 Acts, ch 1101, §      1] 
         Section History: Recent Form
         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         Referred to in § 331.322        331.325  CONTROL 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.  
         Section History: Recent Form
         96 Acts, ch 1182, §1; 2005 Acts, ch 128, §1; 2009 Acts, ch 132, §3         Referred to in § 331.424B, 359.28, 459.102        331.326 THROUGH 331.340  Reserved.        331.341  CONTRACTS.         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 and labor 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.  
         Section History: Early Form
         [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; 81 Acts, ch 117, § 340] 
         Section History: Recent Form
         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         Referred to in § 28J.3, 28M.4, 331.301, 331.471, 346A.2, 350.6,      357H.7         Optional waiver; § 12.44        331.342  CONFLICTS OF INTEREST IN PUBLIC CONTRACTS.         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.         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:         1.  The designation of a bank or trust company as a depository,      paying agent, or for investment of funds.         2.  An employee of a bank or trust company, who serves as      treasurer of a county.         3.  Contracts made by a county upon competitive bid in writing,      publicly invited and opened.         4.  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 subsection 8, 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 subsection does not apply to a      contract for professional services not customarily awarded by      competitive bid.         5.  The designation of official newspapers.         6.  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.         7.  A contract with volunteer fire fighters or civil defense      volunteers.         8.  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.         9.  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 subsection does not apply      to a contract for professional services not customarily awarded by      competitive bid.         10.  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.         11.  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.      
         Section History: Early Form
         [S81, § 331.342; 81 Acts, ch 117, § 341] 
         Section History: Recent Form
         90 Acts, ch 1209, §3, 4; 2003 Acts, ch 36, §2, 3         Referred to in § 28J.3, 28M.4, 331.471        331.343 THROUGH 331.360  Reserved.        331.361  COUNTY 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 curbs and ramps 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.  
         Section History: Early Form
        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); 81 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); 81 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); 81 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); 81      Acts, ch 117, § 360]        6.  [S81, § 331.361(6); 81 Acts, ch 117, § 360]        7.  [82 Acts, ch 1148, § 3] 
         Section 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 Referred to in § 350.4, 446.19A, 569.8, 589.28 331.362 ROADS AND TRAFFIC. 1. A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2, subsection 5, paragraph "b", and 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, and sections 321G.9, 321I.10, and 327G.15.          Section History: Early Form
         [S81, § 331.362; 81 Acts, ch 117, § 361] 
         Section History: Recent Form
         2004 Acts, ch 1132, §84; 2006 Acts, ch 1097, §17; 2009 Acts, ch      133, §241        331.363 THROUGH 331.380  Reserved.        331.381  DUTIES 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 mental retardation.         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.15.         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.  
         Section History: Early Form
        1--7.  [S81, § 331.381(1--7); 81 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); 81      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); 81 Acts, ch 117, § 380]        10--13.  [S81, § 331.381(10--13); 81 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); 81 Acts, ch 117, § 380]        15.  [S81, § 331.381(15); 81 Acts, ch 117, § 380]        16.  [C62, 66, 71, 73, 75, 77, 79, § 332.31; S81, §      331.381(16); 81 Acts, ch 117, § 380]        17, 18.  [S81, § 331.381(17, 18); 81 Acts, ch 117, §      380] 
         Section History: Recent Form
         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         Referred to in § 23A.2, 602.6105        331.382  POWERS 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, or chapter 468, subchapters I through III, subchapter      IV, parts 1 and 2, or 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, division 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.  
         Section History: Early Form
        1. a--f.  [S81, § 331.382(1); 81 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; 81 Acts, ch      117, § 381]         h--j.  [S81, § 331.382(1); 81 Acts, ch 117, § 381]        2--6.  [S81, § 331.382(2--6); 81 Acts, ch 117, §      381]        7.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,      81, § 332.6; S81, § 331.382(7); 81 Acts, ch 117, § 381]        8.  [C77, 79, 81, § 332.3(33); S81, § 331.382(8); 81      Acts, ch 117, § 381]        9.  [S81, § 331.382(9); 81 Acts, ch 117, § 381] 
      &nb 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 Contracts to provide services to tax-exempt property; see § 364.19 331.383 DUTIES 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 authorize additional precinct election officials as provided in section 51.1, 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.          Section History: Early Form
         [S81, § 331.383; 81 Acts, ch 117, § 382; 82 Acts, ch 1104, § 36]      
         Section History: Recent Form
         2007 Acts, ch 190, §40; 2009 Acts, ch 57, §84        331.384  ABATEMENT 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 one 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, division 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.  
         Section History: Recent Form
         90 Acts, ch 1197, §1; 96 Acts, ch 1204, §25        331.385  POWERS 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".      
         Section History: Recent Form
         2000 Acts, ch 1117, §18; 2004 Acts, ch 1146, §1, 2; 2005 Acts, ch      74, §1, 3, 4         Referred to in § 331.424C, 359.42 
         Footnotes
         2005 amendment to subsection 5 is effective April 28, 2005, and      applies retroactively to January 1, 2005; former subsection 5, as it      appeared in Code 2005, is void and of no effect with regard to      township fire protection service or emergency medical service      agreements or contracts entered into on or after January 1, 2005;      2005 Acts, ch 74, §3, 4        331.386 THROUGH 331.400  Reserved.        331.401  DUTIES 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.  
         Section History: Early Form
        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] 
         Section History: Recent Form
         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         Referred to in § 331.902        331.402  POWERS 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.<