331.401 - DUTIES RELATING TO FINANCES.

        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.  A loan agreement entered into by a county may contain      provisions similar to those sometimes found in loan agreements      between private parties, including, but not limited to, the issuance      of notes to evidence its obligations.         b.  A provision of a loan agreement which stipulates that a      portion of the payments be applied as interest is subject to chapter      74A.  Other laws relating to interest rates do not apply.  Chapter 75      is not applicable.  A county enterprise is a separate entity under      this subsection, whether it is governed by the board or another      governing body.         c.  The board shall follow substantially the same      authorization procedure required for the issuance of general      obligation bonds issued for the same purpose to authorize a loan      agreement made payable from the debt service fund.         d.  The board may authorize a loan agreement which is payable      from the general fund if the loan agreement would not cause the total      of scheduled annual payments of principal or interest or both      principal and interest due from the general fund of the county in any      single future fiscal year with respect to all loan agreements in      force on the date of the authorization to exceed ten percent of the      last certified general fund budget amount in accordance with the      following procedures:         (1)  The board shall follow substantially the authorization      procedures of section 331.443 to authorize a loan agreement for      personal property which is payable from the general fund.  The board      must follow substantially the authorization procedures of section      331.443 to authorize a loan agreement for real property which is      payable from the general fund if the principal amount of the loan      agreement does not exceed the following limits:         (a)  Four hundred thousand dollars in a county having a population      of twenty-five thousand or less.         (b)  Five hundred thousand dollars in a county having a population      of more than twenty-five thousand but not more than fifty thousand.         (c)  Six hundred thousand dollars in a county having a population      of more than fifty thousand but not more than one hundred thousand.         (d)  Eight hundred thousand dollars in a county having a      population of more than one hundred thousand but not more than two      hundred thousand.         (e)  One million dollars in a county having a population of more      than two hundred thousand.         (2)  The board must follow the following procedures to authorize a      loan agreement for real property which is payable from the general      fund if the principal amount of the loan agreement exceeds the limits      set forth in subparagraph (1):         (a)  The board must institute proceedings for entering into a loan      agreement payable from the general fund by causing a notice of the      meeting to discuss entering into the loan agreement, including a      statement of the principal amount and purpose of the loan agreement      and the right to petition for an election, to be published as      provided in section 331.305 at least ten days prior to the discussion      meeting.  No sooner than thirty days following the discussion meeting      shall the board hold a meeting at which it is proposed to take action      to enter into the loan agreement.         (b)  If at any time before the end of the thirty-day period after      which a meeting may be held to take action to enter into the loan      agreement, a petition is filed with the auditor in the manner      provided by section 331.306 asking that the question of entering into      the loan agreement be submitted to the registered voters of the      county, the board shall either by resolution declare the proposal to      enter into the loan agreement to have been abandoned or shall direct      the county commissioner of elections to call a special election upon      the question of entering into the loan agreement.  However, for      purposes of this subparagraph, the petition shall not require      signatures in excess of one thousand persons.  The question to be      placed on the ballot shall be stated affirmatively in substantially      the following manner:  Shall the county of ..... enter into a loan      agreement in amount of $.. for the purpose of .....?  Notice of the      election and its conduct shall be in the manner provided in section      331.442, subsections 2 through 4.         (c)  If a petition is not filed or if a petition is filed and the      proposition of entering into the loan agreement is approved at an      election, the board may proceed and enter into the loan agreement.         e.  The governing body may authorize a loan agreement payable      from the net revenues of a county enterprise or combined county      enterprise by following the authorization procedures of section      331.464.         f.  A loan agreement to which a county is a party or in which      a county has a participatory interest is an obligation of a political      subdivision of this state for the purpose of chapters 502 and 636,      and is a lawful investment for banks, trust companies, building and      loan associations, savings and loan associations, investment      companies, insurance companies, insurance associations, executors,      guardians, trustees, and any other fiduciaries responsible for the      investment of funds.  
         Section History: Early Form
        1.  [S81, § 331.402(1); 81 Acts, ch 117, § 401]        2. a.  [C77, 79, 81, § 332.3(31); S81, § 331.402(2);      81 Acts, ch 117, § 401]         b.  [S81, § 331.402(2); 81 Acts, ch 117, § 401]         c.  [C77, 79, 81, § 24.37(14), 332.3(30); S81, § 331.402(2); 81      Acts, ch 117, § 401]         d--g.  [S81, § 331.402(2); 81 Acts, ch 117, § 401] 
         Section History: Recent Form
         83 Acts, ch 96, § 157, 159; 84 Acts, ch 1123, § 2; 87 Acts, ch      103, § 1; 92 Acts, ch 1138, § 2; 95 Acts, ch 67, §53; 2001 Acts, ch      45, §2; 2009 Acts, ch 100, §9, 21        331.403  ANNUAL FINANCIAL REPORT.         1.  Not later than December 1 of each year on forms and pursuant      to instructions prescribed by the department of management, a county      shall prepare an annual financial report showing for each county fund      the financial condition as of June 30 and the results of operations      for the year then ended.  Copies of the report shall be maintained as      a public record at the auditor's office and shall be filed with the      director of the department of management and with the auditor of      state by December 1.  A summary of the report, in a form prescribed      by the director, shall be published by each county not later than      December 1 of each year in one or more newspapers which meet the      requirements of section 618.14.         2.  Beginning with the fiscal year ending June 30, 1985, the      annual financial report required in subsection 1 shall be prepared in      conformity with generally accepted accounting principles.         3.  A county that fails to meet the filing deadline imposed by      this section shall have withheld from payments to be made to the      county and allocated to the county pursuant to section 425.1 an      amount equal to five cents per capita until the financial report is      filed.  
         Section History: Recent Form
         83 Acts, ch 123, § 2, 209; 86 Acts, ch 1245, § 113; 97 Acts, ch      206, § 14, 15, 24; 2003 Acts, ch 178, §2         Referred to in § 331.431, 333A.4, 426B.5        331.404 TO 331.420  Reserved.        331.421  DEFINITIONS.         As used in this part, unless the context otherwise requires:         1.  "Basic levy" means a levy authorized and limited by      section 331.423 for general county services and rural county      services.         2.  "Committee" means the county finance committee established      in chapter 333A.         3.  "Debt service" means expenditures for servicing the      county's debt.         4.  "Debt service levy" means a levy authorized and limited by      section 331.422, subsection 3.         5.  "Emergency services levy" means a levy authorized and      limited by section 331.424C.         6.  "Fiscal year" means the period of twelve months beginning      July 1 and ending on the following June 30.         7.  "General county services" means the services which are      primarily intended to benefit all residents of a county, including      secondary road services, but excluding services financed by other      statutory funds.         8.  "Rural county services" means the services which are      primarily intended to benefit those persons residing in the county      outside of incorporated city areas, including secondary road      services, but excluding services financed by other statutory funds.         9.  "Secondary road services" means the services related to      secondary road construction and maintenance, excluding debt service      and services financed by other statutory funds.         10.  "Supplemental levy" means a levy authorized and limited      by section 331.424 for general county services and rural county      services.  
         Section History: Recent Form
         83 Acts, ch 123, § 5, 209; 84 Acts, ch 1178, § 6; 86 Acts, ch      1237, § 21; 2000 Acts, ch 1117, §19        331.422  COUNTY PROPERTY TAX LEVIES.         Subject to this section and sections 331.423 through 331.426 or as      otherwise provided by state law, the board of each county shall      certify property taxes annually at its March session to be levied for      county purposes as follows:         1.  Taxes for general county services shall be levied on all      taxable property within the county.         2.  Taxes for rural county services shall be levied on all taxable      property not within incorporated areas of the county.         3.  Taxes in the amount necessary for debt service shall be levied      on all taxable property within the county, except as otherwise      provided by state law.         4.  Other taxes shall be levied as provided by state law.  
         Section History: Recent Form
         83 Acts, ch 123, § 6, 209         Referred to in § 331.421        331.423  BASIC LEVIES -- MAXIMUMS.         Annually, the board may certify basic levies, subject to the      following limits:         1.  For general county services, three dollars and fifty cents per      thousand dollars of the assessed value of all taxable property in the      county.         2.  For rural county services, three dollars and ninety-five cents      per thousand dollars of the assessed value of taxable property in the      county outside of incorporated city areas.  
         Section History: Recent Form
         83 Acts, ch 123, § 7, 209; 86 Acts, ch 1237, § 22         Referred to in § 28M.5, 331.421, 331.422, 331.425, 331.426,      331.434, 331.435        331.424  SUPPLEMENTAL LEVIES.         To the extent that the basic levies are insufficient to meet the      county's needs for the following services, the board may certify      supplemental levies as follows:         1.  For general county services, an amount sufficient to pay the      charges for the following:         a.  To the extent that the county is obligated by statute to      pay the charges for:         (1)  The costs of inpatient or outpatient substance abuse      admission, commitment, transportation, care, and treatment at any of      the following:         (a)  The alcoholic treatment center at Oakdale.  However, the      county may require that an admission to the center shall be reported      to the board by the center within five days as a condition of the      payment of county funds for that admission.         (b)  A state mental health institute, or a community-based public      or private facility or service.         (2)  Care of children admitted or committed to the Iowa juvenile      home at Toledo.         (3)  Clothing, transportation, medical, or other services provided      persons attending the Iowa braille and sight saving school, the Iowa      school for the deaf, or the university of Iowa hospitals and clinics'      center for disabilities and development for children with severe      disabilities at Iowa City, for which the county becomes obligated to      pay pursuant to sections 263.12, 269.2, and 270.4 through 270.7.         b.  Foster care and related services provided under court      order to a child who is under the jurisdiction of the juvenile court,      including court-ordered costs for a guardian ad litem under section      232.71C.         c.  Elections, and voter registration pursuant to chapter 48A.         d.  Employee benefits under chapters 96, 97B, and 97C, which      are associated with salaries for general county services.         e.  Joint county and city building authorities established      under section 346.27, as provided in subsection 22 of that section.         f.  Tort liability insurance, property insurance, and any      other insurance that may be necessary in the operation of the county,      costs of a self-insurance program, costs of a local government risk      pool, and amounts payable under any insurance agreements to provide      or procure such insurance, self-insurance program, or local      government risk pool.         g.  The maintenance and operation of the courts, including but      not limited to the salary and expenses of the clerk of the district      court and other employees of the clerk's office, and bailiffs, court      costs if the prosecution fails or if the costs cannot be collected      from the person liable, costs and expenses of prosecution under      section 189A.17, salaries and expenses of juvenile court officers      under chapter 602, court-ordered costs in domestic abuse cases under      section 236.5, the county's expense for confinement of prisoners      under chapter 356A, temporary assistance to the county attorney,      county contributions to a retirement system for bailiffs,      reimbursement for judicial magistrates under section 602.6501, claims      filed under section 622.93, interpreters' fees under section 622B.7,      uniform citation and complaint supplies under section 805.6, and      costs of prosecution under section 815.13.         h.  Court-ordered costs of conciliation procedures under      section 598.16.         i.  Establishment and maintenance of a joint county indigent      defense fund pursuant to an agreement under section 28E.19.         j.  The maintenance and operation of a local emergency      management agency established pursuant to chapter 29C.         The board may require a public or private facility, as a condition      of receiving payment from county funds for services it has provided,      to furnish the board with a statement of the income, assets, and      legal residence including township and county of each person who has      received services from that facility for which payment has been made      from county funds under paragraphs "a" and "b".  However, the      facility shall not disclose to anyone the name or street or route      address of a person receiving services for which commitment is not      required, without first obtaining that person's written permission.         Parents or other persons may voluntarily reimburse the county or      state for the reasonable cost of caring for a patient or an inmate in      a county or state facility.         2.  For rural county services, an amount sufficient to pay the      charges for the following:         a.  Employee benefits under chapters 96, 97B, and 97C, which      are associated with salaries for rural county services.         b.  An aviation authority under chapter 330A, to the extent      that the county contributes to the authority under section 330A.15.      
         Section History: Recent Form
         83 Acts, ch 123, § 8, 209; 84 Acts, ch 1178, § 7; 84 Acts, ch      1312, § 8; 86 Acts, ch 1211, § 20; 90 Acts, ch 1233, § 25; 92 Acts,      ch 1139, § 26; 94 Acts, ch 1169, §59; 94 Acts, ch 1170, §52; 95 Acts,      ch 206, §9, 12; 96 Acts, ch 1129, §84; 96 Acts, ch 1219, §102; 97      Acts, ch 35, §22, 25; 2001 Acts, ch 181, §25         Referred to in § 23A.2, 123.38, 218.99, 331.301, 331.421, 331.422,      331.425, 331.426, 331.427, 331.428, 331.434, 331.435        331.424A  COUNTY MENTAL HEALTH, MENTAL RETARDATION,      AND DEVELOPMENTAL DISABILITIES SERVICES FUND.         1.  For the purposes of this chapter, unless the context otherwise      requires, "services fund" means the county mental health, mental      retardation, and developmental disabilities services fund created in      subsection 2.  The county finance committee created in section 333A.2      shall consult with the state commission in adopting rules and      prescribing forms for administering the services fund.         2.  For the fiscal year beginning July 1, 1996, and succeeding      fiscal years, county revenues from taxes and other sources designated      for mental health, mental retardation, and developmental disabilities      services shall be credited to the mental health, mental retardation,      and developmental disabilities services fund of the county.  The      board shall make appropriations from the fund for payment of services      provided under the county management plan approved pursuant to      section 331.439.  The county may pay for the services in cooperation      with other counties by pooling appropriations from the fund with      other counties or through county regional entities including but not      limited to the county's mental health and developmental disabilities      regional planning council created pursuant to section 225C.18.         3.  For the fiscal year beginning July 1, 1996, and succeeding      fiscal years, receipts from the state or federal government for such      services shall be credited to the services fund, including moneys      allotted to the county from the state payment made pursuant to      section 331.439 and moneys allotted to the county for property tax      relief pursuant to section 426B.1.         4.  For the fiscal year beginning July 1, 1996, and for each      subsequent fiscal year, the county shall certify a levy for payment      of services.  For each fiscal year, county revenues from taxes      imposed by the county credited to the services fund shall not exceed      an amount equal to the amount of base year expenditures for services      as defined in section 331.438, less the amount of property tax relief      to be received pursuant to section 426B.2, in the fiscal year for      which the budget is certified.  The county auditor and the board of      supervisors shall reduce the amount of the levy certified for the      services fund by the amount of property tax relief to be received.  A      levy certified under this section is not subject to the appeal      provisions of section 331.426 or to any other provision in law      authorizing a county to exceed, increase, or appeal a property tax      levy limit.         5.  Appropriations specifically authorized to be made from the      mental health, mental retardation, and developmental disabilities      services fund shall not be made from any other fund of the county.      
         Section History: Recent Form
         95 Acts, ch 206, §10; 96 Acts, ch 1183, §33; 96 Acts, ch 1205, §1;      96 Acts, ch 1219, §103; 97 Acts, ch 198, § 2; 2000 Acts, ch 1090, §1,      6; 2000 Acts, ch 1232, §5, 9, 10; 2001 Acts, ch 155, §1, 9--11; 2002      Acts, ch 1119, §157; 2002 Acts, ch 1146, §7; 2004 Acts, ch 1090, §18         Referred to in § 123.38, 218.99, 225C.6, 225C.12, 226.9C, 331.422,      331.426, 331.434, 331.435, 331.438, 331.439, 426B.3, 426B.5 
         Footnotes
         Reimbursement rate increase for purchase of service providers;      2000 Acts, ch 1221, §3; 2001 Acts, ch 184, §2, 4, 15; 2001 Acts, ch      191, §34, 53; 2002 Acts, ch 1174, §2; 2003 Acts, ch 183, § 2; 2004      Acts, ch 1176, §2; 2005 Acts, ch 176, §2; 2006 Acts, ch 1181, §2;      2007 Acts, ch 208, §2; 2008 Acts, ch 1186, § 2; 2009 Acts, ch 182,      §54         Transfers of funds from other funds by county or utilization of      nonreversion authority permitted during 2007 fiscal year for      decategorization project funding; report; 2007 Acts, ch 218, §96         Two-year pilot project for a regional service network for mental      health, mental retardation, and developmental disabilities services      paid from funds under this section, see 2008 Acts, ch 1187, § 59        331.424B  CEMETERY LEVY.         The board may levy annually a tax not to exceed six and      three-fourths cents per thousand dollars of the assessed value of all      taxable property in the county to repair and maintain all cemeteries      under the jurisdiction of the board including pioneer cemeteries and      to pay other expenses of the board or the cemetery commission as      provided in section 331.325.  The proceeds of the tax levy shall be      credited to the county general fund.  
         Section History: Recent Form
         96 Acts, ch 1182, §2; 2002 Acts, ch 1119, §158         Referred to in § 331.422, 331.426, 331.434, 331.435        331.424C  EMERGENCY SERVICES FUND.         A county that is providing fire protection service or emergency      medical service to a township pursuant to section 331.385 shall      establish an emergency services fund and may certify taxes for levy      in the township not to exceed the amounts authorized in section      359.43.  The county has the authority to use a portion of the taxes      levied and deposited in the fund for the purpose of accumulating      moneys to carry out the purposes of section 359.43, subsection 4.  
         Section History: Recent Form
         2000 Acts, ch 1117, §20; 2003 Acts, ch 44, §63; 2004 Acts, ch      1146, §3; 2005 Acts, ch 74, §2, 3         Referred to in § 331.385, 331.421, 331.422, 331.426, 331.434,      331.435        331.425  ADDITIONS TO LEVIES -- SPECIAL LEVY      ELECTION.         The board may certify an addition to a levy in excess of the      amounts otherwise permitted under sections 331.423, 331.424, and      331.426 if the proposition to certify an addition to a levy has been      submitted at a special levy election and received a favorable      majority of the votes cast on the proposition.  A special levy      election is subject to the following:         1.  The election shall be held only if the board gives notice to      the county commissioner of elections, not later than February 15,      that the election is to be held.         2.  The election shall be held on the first Tuesday in March and      be conducted by the county commissioner of elections in accordance      with the law.         3.  The proposition to be submitted shall be substantially in the      following form:         "Vote for only one of the following:      Shall the county of ........ levy an additional tax at a rate of $...      each year for ...  years beginning next July 1 in excess of the      statutory limits otherwise applicable for the (general county      services or rural county services) fund?                                        or      The county of ........ shall continue the (general county services or      rural county services fund) under the maximum rate of $...."         4.  The canvass shall be held beginning at one o'clock on the      second day which is not a holiday following the special levy      election.         5.  Notice of the proposed special levy election shall be      published at least twice in a newspaper as specified in section      331.305 prior to the date of the special levy election.  The first      notice shall appear as early as practicable after the board has      decided to seek a special levy.  
         Section History: Recent Form
         83 Acts, ch 123, § 9, 209; 2009 Acts, ch 57, §85         Referred to in § 331.422, 331.426, 331.434, 331.435        331.426  ADDITIONS TO BASIC LEVIES.         If a county has unusual circumstances, creating a need for      additional property taxes for general county services or rural county      services in excess of the amount that can be raised by the levies      otherwise permitted under sections 331.423 through 331.425, the board      may certify additions to each of the basic levies as follows:         1.  The basis for justifying an additional property tax under this      section must be one or more of the following:         a.  An unusual increase in population as determined by the      preceding certified federal census.         b.  A natural disaster or other emergency.         c.  Unusual problems relating to major new functions required      by state law.         d.  Unusual staffing problems.         e.  Unusual need for additional moneys to permit continuance      of a program which provides substantial benefit to county residents.         f.  Unusual need for a new program which will provide      substantial benefit to county residents, if the county establishes      the need and the amount of necessary increased cost.         g.  A reduced or unusually low growth rate in the property tax      base of the county.         2.  The public notice of a hearing on the county budget required      by section 331.434, subsection 3, shall include the following      additional information for the applicable class of services:         a.  A statement that the accompanying budget summary requires      a proposed basic property tax rate exceeding the maximum rate      established by the general assembly.         b.  A comparison of the proposed basic tax rate with the      maximum basic tax rate, and the dollar amount of the difference      between the proposed rate and the maximum rate.         c.  A statement of the major reasons for the difference      between the proposed basic tax rate and the maximum basic tax rate.         The information required by this subsection shall be published in      a conspicuous form as prescribed by the committee.  
         Section History: Recent Form
         83 Acts, ch 123, § 10, 209         Referred to in § 331.422, 331.424A, 331.425, 331.434, 331.435        331.427  GENERAL FUND.         1.  Except as otherwise provided by state law, county revenues      from taxes and other sources for general county services shall be      credited to the general fund of the county, including revenues      received under sections 9I.11, 101A.3, 101A.7, 123.36, 123.143,      142D.9, 176A.8, 321.105, 321.152, 321G.7, 321I.8, section 331.554,      subsection 6, sections 341A.20, 364.3, 368.21, 423A.7, 428A.8,      433.15, 434.19, 445.57, 453A.35, 458A.21, 483A.12, 533.329, 556B.1,      583.6, 602.8108, 904.908, and 906.17, and the following:         a.  License fees for business establishments.         b.  Moneys remitted by the clerk of the district court and      received from a magistrate or district associate judge for fines and      forfeited bail imposed pursuant to a violation of a county ordinance.         c.  Other amounts in accordance with state law.         2.  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 county      revenues for purposes of subsection 1.         3.  The board may make appropriations from the general fund for      general county services, including but not limited to the following:         a.  Expenses of a joint emergency management commission under      chapter 29C.         b.  Development, operation, and maintenance of memorial      buildings or monuments under chapter 37.         c.  Purchase of voting systems and equipment under chapter 52.         d.  Expenses incurred by the county conservation board      established under chapter 350, in carrying out its powers and duties.         e.  Local health services.  The county auditor shall keep a      complete record of appropriations for local health services and shall      issue warrants on them only on requisition of the local or district      health board.         f.  Expenses relating to county fairs, as provided in chapter      174.         g.  Maintenance of a juvenile detention home under chapter      232.         h.  Relief of veterans under chapter 35B.         i.  Care and support of the poor under chapter 252.         j.  Operation, maintenance, and management of a health center      under chapter 346A.         k.  For the use of a nonprofit historical society organized      under chapter 504, Code 1989, or current chapter 504, a city-owned      historical project, or both.         l.  Services listed in section 331.424, subsection 1, and      section 331.554.         m.  Closure and postclosure care of a sanitary disposal      project under section 455B.302.         4.  Appropriations specifically authorized to be made from the      general fund shall not be made from the rural services fund, but may      be made from other sources.  
         Section History: Recent Form
         83 Acts, ch 123, § 11, 209; 84 Acts, ch 1107, § 1; 84 Acts, ch      1206, § 1; 85 Acts, ch 195, § 40; 85 Acts, ch 201, § 2; 89 Acts, ch      83, § 48; 90 Acts, ch 1230, § 90; 90 Acts, ch 1236, §47; 91 Acts, ch      191, § 8; 92 Acts, ch 1139, § 27; 94 Acts, ch 1074, §3; 95 Acts, ch      216, §37; 97 Acts, ch 158, § 2; 2000 Acts, ch 1090, §2, 6; 2001 Acts,      ch 155, §2, 9--11; 2003 Acts, ch 18, § 3; 2003 Acts, ch 108, §67;      2003 Acts, ch 178, §3; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1132,      §85; 2004 Acts, ch 1175, §394; 2005 Acts, ch 140, §17; 2007 Acts, ch      174, §92; 2007 Acts, ch 185, §2; 2008 Acts, ch 1084, § 14; 2009 Acts,      ch 57, §86         Referred to in § 12C.1, 12C.4, 37.9        331.428  RURAL SERVICES FUND.         1.  Except as otherwise provided by state law, county revenues      from taxes and other sources for rural county services shall be      credited to the rural services fund of the county.         2.  The board may make appropriations from the rural services fund      for rural county services, including but not limited to the      following:         a.  Road clearing, weed eradication, and other expenses      incurred under chapter 317.         b.  Maintenance of a county library and library contracts      under chapter 336.         c.  Planning, operating, and maintaining sanitary disposal      projects under chapter 455B.         d.  Services listed under section 331.424, subsection 2.         3.  Appropriations specifically authorized to be made from the      rural services fund shall not be made from the general fund, but may      be made from other sources.  
         Section History: Recent Form
         83 Acts, ch 123, § 12, 209        331.429  SECONDARY ROAD FUND.         1.  Except as otherwise provided by state law, county revenues for      secondary road services shall be credited to the secondary road fund,      including the following:         a.  Transfers from the general fund not to exceed in any year      the dollar equivalent of a tax of sixteen and seven-eighths cents per      thousand dollars of assessed value on all taxable property in the      county multiplied by the ratio of current taxes actually collected      and apportioned for the general basic levy to the total general basic      levy for the current year, and an amount equivalent to the moneys      derived by the general fund from military service tax credits under      chapter 426A, manufactured or mobile home taxes under section 435.22,      and delinquent taxes for prior years collected and apportioned to the      general basic fund in the current year, multiplied by the ratio of      sixteen and seven-eighths cents to three dollars and fifty cents.      The limit on transfers in this paragraph applies only to property tax      revenue and is not a limit on transfers of revenue generated from      sources other than property taxes.         b.  Transfers from the rural services fund not to exceed in      any year the dollar equivalent of a tax of three dollars and      three-eighths cents per thousand dollars of assessed value on all      taxable property not located within the corporate limits of a city in      the county multiplied by the ratio of current taxes actually      collected and apportioned for the rural services basic levy to the      total rural services basic levy for the current year and an amount      equivalent to the moneys derived by the rural services fund from      military service tax credits under chapter 426A, manufactured or      mobile home taxes under section 435.22, and delinquent taxes for      prior years collected and apportioned to the rural services basic      fund in the current year, multiplied by the ratio of three dollars      and three-eighths cents to three dollars and ninety-five cents.  The      limit on transfers in this paragraph applies only to property tax      revenue and is not a limit on transfers of revenue generated from      sources other than property taxes.         c.  Moneys allotted to the county from the state road use tax      fund.         d.  Moneys provided by individuals from their own      contributions for the improvement of any secondary road.         e.  Other moneys dedicated to this fund by law including but      not limited to sections 306.15, 309.52, 311.23, 311.29, and 313.28.         2.  The board may make appropriations from the secondary road fund      for the following secondary road services:         a.  Construction and reconstruction of secondary roads and      costs incident to the construction and reconstruction.         b.  Maintenance and repair of secondary roads and costs      incident to the maintenance and repair.         c.  Payment of all or part of the cost of construction and      maintenance of bridges in cities having a population of eight      thousand or less and all or part of the cost of construction of roads      which are located within cities of less than four hundred population      and which lead to state parks.         d.  Special drainage assessments levied on account of benefits      to secondary roads.         e.  Payment of interest and principal on bonds of the county      issued for secondary roads, bridges, or culverts constructed by the      county.         f.  A legal obligation in connection with secondary roads and      bridges, which obligation is required by law to be taken over and      assumed by the county.         g.  Secondary road equipment, materials, and supplies, and      garages or sheds for their storage, repair, and servicing.         h.  Assignment or designation of names or numbers to roads in      the county and erection, construction, or maintenance of guideposts      or signs at intersections of roads in the county.         i.  The services provided under sections 306.15, 309.18,      309.52, 311.7, 311.23, 313A.23, 316.14, 468.43, 468.108, 468.341, and      468.342, or other state law relating to secondary roads.  
         Section History: Recent Form
         83 Acts, ch 123, § 13, 209; 84 Acts, ch 1178, § 8--10; 87 Acts, ch      160, §1; 87 Acts, ch 169, § 5; 88 Acts, ch 1250, § 12; 2001 Acts, ch      153, §15; 2001 Acts, ch 176, §80; 2008 Acts, ch 1124, §20         Referred to in § 309.10, 312.2, 331.432, 357I.11        331.430  DEBT SERVICE FUND.         1.  Except as otherwise provided by state law, county revenues      from taxes and other sources for debt service shall be credited to      the debt service fund of the county.  However, moneys pledged or      available to service general obligation bonds, and received from      sources other than property taxes, shall be deposited in the fund      from which the debt is to be retired.         2.  The board may make appropriations from the debt service fund      for the following debt service:         a.  Judgments against the county, except those authorized by      law to be paid from sources other than property tax.         b.  Interest as it becomes due and the amount necessary to      pay, or to create a sinking fund to pay, the principal at maturity of      all general obligation bonds issued by the county.         c.  Payments required to be made from the debt service fund      under a lease or lease-purchase agreement.         For the purposes of this section, warrants issued by a county in      anticipation of revenue, refunding or refinancing of such warrants,      and judgments based on a default in payment of such warrants shall      not be considered debt payable from the debt service fund.         3.  A tax levied for the debt service fund is not invalid if it      raises moneys in excess of those needed for a specific purpose.  Only      excess moneys remaining after retirement of all indebtedness payable      from the debt service fund may be transferred from the fund to the      fund most closely related to the project for which the indebtedness      arose, or to the general fund, subject to the terms of the original      bond issue.  This subsection shall not be construed to give a county      board of supervisors authority to increase the debt service levy for      the purpose of creating excess moneys in the fund to be used for      purposes other than those related to retirement of debt.         4.  When the amount in the hands of the treasurer belonging to the      debt service fund, after setting aside the sum required to pay      interest maturing before the next levy, is sufficient to redeem one      or more bonds which by their terms are subject to redemption, the      treasurer shall notify the owner of the bonds.  If the bonds are not      presented for payment or redemption within thirty days after the date      of notice, the interest on the bonds shall cease, and the amount due      shall be set aside for payment when presented.  Redemptions shall be      made in the order of the bond numbers.  
         Section History: Recent Form
         83 Acts, ch 123, § 14, 209; 84 Acts, ch 1178, § 11; 85 Acts, ch      156, §2; 97 Acts, ch 25, § 1, 2         Referred to in § 331.432, 331.441, 331.447        331.431  ADDITIONAL FUNDS.         A county may establish other funds in accordance with generally      accepted accounting principles.  Taxes may be levied for those funds      as provided by state law.  The condition and operations of each fund      shall be included in the annual financial report required in section      331.403.  
         Section History: Recent Form
         83 Acts, ch 123, § 15, 209        331.432  INTERFUND TRANSFERS.         1.  It is unlawful to make permanent transfers of money between      the general fund and the rural services fund.         2.  Moneys credited to the secondary road fund for the      construction and maintenance of secondary roads shall not be      transferred.         3.  Except as authorized in section 331.477, transfers of moneys      between the county mental health, mental retardation, and      developmental disabilities services fund and any other fund are      prohibited.         4.  Other transfers, including transfers from the debt service      fund made in accordance with section 331.430, and transfers from the      general or rural services fund to the secondary road fund in      accordance with section 331.429, subsection 1, paragraphs "a" and      "b", are not effective until authorized by resolution of the      board.         5.  The transfer of inactive funds is subject to section 24.21.      
         Section History: Recent Form
         83 Acts, ch 123, § 16, 209; 98 Acts, ch 1213, §1, 2 
         Footnotes
         Transfers of funds from other funds by county or utilization of      nonreversion authority permitted during 2007 fiscal year for      decategorization project funding; report; 2007 Acts, ch 218, §96        331.433  ESTIMATES SUBMITTED BY DEPARTMENTS.         1.  On or before January 15 of each year, each elective or      appointive officer or board, except tax certifying boards as defined      in section 24.2, subsection 2, having charge of a county office or      department, shall prepare and submit to the auditor or other official      designated by the board an estimate, itemized in the detail required      by the board and consistent with existing county accounts, showing      all of the following:         a.  The proposed expenditures of the office or department for      the next fiscal year.         b.  An estimate of the revenues, except property taxes, to be      collected for the county by the office during the next fiscal year.         2.  On or before January 20 of each year, the auditor or other      designated official shall compile the various office and department      estimates and submit them to the board.  In the preparation of the      county budget the board may consult with any officer or department      concerning the estimates and requests and may adjust the requests for      any county office or department.  
         Section History: Recent Form
         83 Acts, ch 123, § 17, 209        331.434  COUNTY BUDGET -- NOTICE AND HEARING --      APPROPRIATIONS.         Annually, the board of each county, subject to sections 331.423      through 331.426 and other applicable state law, shall prepare and      adopt a budget, certify taxes, and provide appropriations as follows:         1.  The budget shall show the amount required for each class of      proposed expenditures, a comparison of the amounts proposed to be      expended with the amounts expended for like purposes for the two      preceding years, the revenues from sources other than property      taxation, and the amount to be raised by property taxation, in the      detail and form prescribed by the director of the department of      management.  For each county that has established an urban renewal      area, the budget shall include estimated and actual tax increment      financing revenues and all estimated and actual expenditures of the      revenues, proceeds from debt and all estimated and actual      expenditures of the debt proceeds, and identification of any entity      receiving a direct payment of taxes funded by tax increment financing      revenues and shall include the total amount of loans, advances,      indebtedness, or bonds outstanding at the close of the most recently      ended fiscal year, which qualify for payment from the special fund      created in section 403.19, including interest negotiated on such      loans, advances, indebtedness, or bonds.  For purposes of this      subsection, "indebtedness" includes written agreements whereby      the county agrees to suspend, abate, exempt, rebate, refund, or      reimburse property taxes, provide a grant for property taxes paid, or      make a direct payment of taxes, with moneys in the special fund.  The      amount of loans, advances, indebtedness, or bonds shall be listed in      the aggregate for each county reporting.  The county finance      committee, in consultation with the department of management and the      legislative services agency, shall determine reporting criteria and      shall prepare a form for reports filed with the department pursuant      to this section.  The department shall make the information available      by electronic means.         2.  Not less than twenty days before the date that a budget must      be certified under section 24.17 and not less than ten days before      the date set for the hearing under subsection 3 of this section, the      board shall file the budget with the auditor.  The auditor shall make      available a sufficient number of copies of the budget to meet the      requests of taxpayers and organizations and have them available for      distribution at the courthouse or other places designated by the      board.         3.  The board shall set a time and place for a public hearing on      the budget before the final certification date and shall publish      notice of the hearing not less than ten nor more than twenty days      prior to the hearing in the county newspapers selected under chapter      349.  A summary of the proposed budget, in the form prescribed by the      director of the department of management, shall be included in the      notice.  Proof of publication shall be filed with and preserved by      the auditor.  A levy is not valid unless and until the notice is      published and filed.  The department of management shall prescribe      the form for the public hearing notice for use by counties.         4.  At the hearing, a resident or taxpayer of the county may      present to the board objections to or arguments in favor of any part      of the budget.         5.  After the hearing, the board shall adopt by resolution a      budget and certificate of taxes for the next fiscal year and shall      direct the auditor to properly certify and file the budget and      certificate of taxes as adopted.  The board shall not adopt a tax in      excess of the estimate published, except a tax which is approved by a      vote of the people, and a greater tax than that adopted shall not be      levied or collected.  A county budget and certificate of taxes      adopted for the following fiscal year becomes effective on the first      day of that year.         6.  The board shall appropriate, by resolution, the amounts deemed      necessary for each of the different county officers and departments      during the ensuing fiscal year.  Increases or decreases in these      appropriations do not require a budget amendment, but may be provided      by resolution at a regular meeting of the board, as long as each      class of proposed expenditures contained in the budget summary      published under subsection 3 of this section is not increased.      However, decreases in appropriations for a county officer or      department of more than ten percent or five thousand dollars,      whichever is greater, shall not be effective unless the board sets a      time and place for a public hearing on the proposed decrease and      publishes notice of the hearing not less than ten nor more than      twenty days prior to the hearing in the county newspapers selected      under chapter 349.         7.  Taxes levied by a county whose budget is certified after March      15 shall be limited to the prior year's budget amount.  However, this      penalty may be waived by the director of the department of management      if the county demonstrates that the March 15 deadline was missed      because of circumstances beyond the control of the county.  
         Section History: Recent Form
         83 Acts, ch 123, § 18, 209; 86 Acts, ch 1245, § 114; 91 Acts, ch      164, §1; 97 Acts, ch 206, § 16, 17, 24; 2007 Acts, ch 186, §3         Referred to in § 331.426, 331.435, 331.907, 333A.4        331.435  BUDGET AMENDMENT.         The board may amend the adopted county budget, subject to sections      331.423 through 331.426 and other applicable state law, to permit      increases in any class of proposed expenditures contained in the      budget summary published under section 331.434, subsection 3.         The board shall prepare and adopt a budget amendment in the same      manner as the original budget, as provided in section 331.434, and      the amendment is subject to protest as provided in section 331.436,      except that the director of the department of management may by rule      provide that amendments of certain types or up to certain amounts may      be made without public hearing and without being subject to protest.      A county budget for the ensuing fiscal year shall be amended by May      31 to allow time for a protest hearing to be held and a decision      rendered before June 30.  An amendment of a budget after May 31 which      is properly appealed but without adequate time for hearing and      decision before June 30 is void.  
         Section History: Recent Form
         83 Acts, ch 123, § 19, 209; 86 Acts, ch 1245, § 20        331.436  PROTEST.         Protests to the adopted budget must be made in accordance with      sections 24.27 through 24.32 as if the county were the municipality      under those sections except that the number of people necessary to      file a protest under this section shall not be less than one hundred.      
         Section History: Recent Form
         83 Acts, ch 123, § 20, 209; 2003 Acts, ch 178, §17         Referred to in § 331.435        331.437  EXPENDITURES EXCEEDING APPROPRIATIONS.         It is unlawful for a county official, the expenditures of whose      office come under this part, to authorize the expenditure of a sum      for the official's department larger than the amount which has been      appropriated for that department by the board.         A county official in charge of a department or office who violates      this law is guilty of a simple misdemeanor.  The penalty in this      section is in addition to the liability imposed in section 331.476.      
         Section History: Recent Form
         83 Acts, ch 123, § 21, 209        331.438  COUNTY MENTAL HEALTH, MENTAL RETARDATION, AND      DEVELOPMENTAL DISABILITIES SERVICES EXPENDITURES -- JOINT      STATE-COUNTY PLANNING, IMPLEMENTING, AND FUNDING.         1.  For the purposes of section 331.424A, this section, section      331.439, and chapter 426B, unless the context otherwise requires:         a.  "Base year expenditures" means the amount selected by a      county and reported to the county finance committee pursuant to this      paragraph.  The amount selected shall be equal to the amount of net      expenditures made by the county for qualified mental health, mental      retardation, and developmental disabilities services provided in one      of the following:         (1)  The actual amount reported to the state on October 15, 1994,      for the fiscal year beginning July 1, 1993.         (2)  The net expenditure amount contained in the county's final      budget certified in accordance with chapter 24 for the fiscal year      beginning July 1, 1995, and reported to the county finance committee.         b.  "Qualified mental health, mental retardation, and      developmental disabilities services" means the services specified      on forms issued by the county finance committee following      consultation with the state commission.         c.  "State commission" means the mental health, mental      retardation, developmental disabilities, and brain injury commission      created in section 225C.5.         d.  "State payment" means the payment made by the state to a      county determined to be eligible for the payment in accordance with      section 331.439.         2.  A state payment to a county for a fiscal year shall consist of      the sum of the state funding the county is eligible to receive from      the property tax relief fund in accordance with section 426B.2 plus      the county's portion of state funds appropriated for the allowed      growth factor adjustment established by the general assembly under      section 331.439, subsection 3, and paid from the allowed growth      funding pool in accordance with section 426B.5.         3.  The state payment shall not include any expenditures for      services that were provided but not reported in the county's base      year expenditures or for any expenditures which were not included in      the county management plan submitted by the county in accordance with      section 331.439.  A county's eligibility for state payment is subject      to the provisions of section 331.439.         4. a.  The state commission shall make recommendations and      take actions for joint state and county planning, implementing, and      funding of mental health, mental retardation or other developmental      disabilities, and brain injury services, including but not limited to      developing and implementing fiscal and accountability controls,      establishing management plans, and ensuring that eligible persons      have access to appropriate and cost-effective services.         b.  The state commission shall do all of the following:         (1)  Identify characteristics of the service system, including      amounts expended, equity of funding among counties, funding sources,      provider types, service availability, and equity of service      availability among counties and among persons served.         (2)  Assess the accuracy and uniformity of recordkeeping and      reporting in the service system.         (3)  Identify for each county the factors associated with      inflationary growth of the service system.         (4)  Identify opportunities for containing service system growth.         (5)  Consider proposals for revising service system administrative      rules.         (6)  Consider provisions and adopt rules for counties to implement      a central point of coordination to plan, budget, and monitor county      expenditures for the service system.  The provisions shall provide      options for counties to implement the central point of coordination      in collaboration with other counties.         (7)  Develop criteria for annual county mental health, mental      retardation, and developmental disabilities plans.         (8)  Adopt administrative rules identifying qualified mental      health, mental retardation, and developmental disabilities service      expenditures for purposes of state payment pursuant to subsection 1.         (9)  Adopt rules for the county central point of coordination and      clinical assessment processes required under section 331.440 and      other rules necessary for the implementation of county management      plans and expenditure reports required for state payment pursuant to      section 331.439.         (10)  Consider recommendations to improve the programs and      cost-effectiveness of state and county contracting processes and      procedures, including strategies for negotiations relating to managed      care.  The recommendations implemented by the commission for the      state and county regarding managed care shall include but are not      limited to standards for limiting excess costs and profits, and for      restricting cost shifting under a managed care system.         (11)  Provide input, when appropriate, to the director of human      services in any decision involving administrative rules which were      adopted by the department of human services pertaining to the mental      illness, mental retardation, and developmental disabilities services      administered by counties.         (12)  Identify the fiscal impact of existing or proposed      legislation and administrative rules on state and county      expenditures.         (13)  Adopt administrative rules providing statewide standards and      a monitoring methodology to determine whether cost-effective      individualized services are available as required pursuant to section      331.439, subsection 1, paragraph "b".         (14)  Consider recommendations for and adopt administrative rules      establishing statewide minimum standards for services and other      support required to be available to persons covered by a county