331.902 - COLLECTION AND DISPOSITION OF FEES.

        331.902  COLLECTION AND DISPOSITION OF FEES.         1.  Unless otherwise specifically provided by statute, the fees      and other charges collected by the auditor, treasurer, recorder, and      sheriff, and their deputies or employees, belong to the county.         2.  Each elective officer specified in subsection 1 shall maintain      a record in the county system of each fee and charge collected.  The      record shall show the date, amount, payor, and type of service, and,      when the fee is for recording an instrument, the names of the parties      to the instrument.  The record of the fees collected shall be      retained for three years after audit of the county pursuant to      section 11.6.         3.  Each elective officer specified in subsection 1 shall make a      quarterly report to the board showing, by type, the fees collected      during the preceding quarter.  The officer shall pay at least      quarterly to the county treasury the fees and charges collected,      except for the county auditor's transfer fees, which shall be paid      directly to the county treasurer by the county recorder.  The officer      shall receive a receipt and maintain a record of the date and amount      of each payment into the county treasury.  This subsection does not      apply to the county treasurer if the county treasurer credits the      fees daily to the county treasury and reports the receipts on the      monthly report to the auditor and the board of supervisors.         4.  When examining, settling, or verifying reports or accounts of      fees or other monetary receipts of the county under section 331.401,      subsection 1, paragraph "p", this section, or chapter 12B, the      cash on hand in the office of the county officer or employee subject      to the settlement or examination need not be counted in the presence      of, or by, the board of supervisors or other examining county      officer.  This section does not prohibit the actual counting of cash      on hand in a county at the time of the examination or settlement if      the examining authority requests the actual count.         5.  Each elective officer specified in subsection 1 shall retain      overpayments of fees and other charges paid to the county in an      amount of five dollars or less, unless the payor has requested a      refund of the overpayment.  
         Section History: Early Form
         [C51, § 212; R60, § 423, 431; C73, § 3785, 3796; C97, § 299, 480,      492, 495, 508; S13, § 498, 508, 550-c; SS15, § 479-a, 490-a, 495;      C24, 27, 31, 35, 39, § 5245--5247; C46, 50, 54, 58, 62, 66, 71,      73, 75, 77, 79, 81, § 342.1--342.3; S81, § 331.902; 81 Acts, ch 117,      § 901; 82 Acts, ch 1073, § 1] 
         Section History: Recent Form
         83 Acts, ch 6, § 1; 83 Acts, ch 186, § 10097, 10201; 84 Acts, ch      1125, § 1; 86 Acts, ch 1079, § 1; 94 Acts, ch 1025, §1; 97 Acts, ch      121, § 9; 2000 Acts, ch 1085, §3; 2007 Acts, ch 75, §2         Referred to in § 331.507, 331.508, 331.558, 331.602, 331.607,      331.655, 558.66