331.301 - GENERAL POWERS AND LIMITATIONS.

        331.301  GENERAL POWERS AND LIMITATIONS.         1.  A county may, except as expressly limited by the Constitution      of the State of Iowa, and if not inconsistent with the laws of the      general assembly, exercise any power and perform any function it      deems appropriate to protect and preserve the rights, privileges, and      property of the county or of its residents, and to preserve and      improve the peace, safety, health, welfare, comfort, and convenience      of its residents.  This grant of home rule powers does not include      the power to enact private or civil law governing civil      relationships, except as incident to an exercise of an independent      county power.         2.  A power of a county is vested in the board, and a duty of a      county shall be performed by or under the direction of the board      except as otherwise provided by law.         3.  The enumeration of a specific power of a county, the repeal of      a grant of power, or the failure to state a specific power does not      limit or restrict the general grant of home rule power conferred by      the Constitution and this section.  A county may exercise its general      powers subject only to limitations expressly imposed by a state law.         4.  An exercise of a county power is not inconsistent with a state      law unless it is irreconcilable with the state law.         5.  A county shall substantially comply with a procedure      established by a state law for exercising a county power unless a      state law provides otherwise.  If a procedure is not established by      state law, a county may determine its own procedure for exercising      the power.         6.  A county shall not set standards and requirements which are      lower or less stringent than those imposed by state law, but may set      standards and requirements which are higher or more stringent than      those imposed by state law, unless a state law provides otherwise.         7.  A county shall not levy a tax unless specifically authorized      by a state statute.         8.  A county is a body corporate for civil and political purposes      and shall have a seal as provided in section 331.552, subsection 4.         9.  Supervisors and other county officers may administer oaths and      take affirmations as provided in chapter 63A.         10.  A county may enter into leases or lease-purchase contracts      for real or personal property in accordance with the following terms      and procedures:         a.  A county shall lease or lease-purchase property only for a      term which does not exceed the economic life of the property, as      determined by the board.         b.  A lease or lease-purchase contract entered into by a      county may contain provisions similar to those sometimes found in      leases between private parties, including, but not limited to, the      obligation of the lessee to pay any of the costs of operation or      ownership of the leased property and the right to purchase the leased      property.         c.  A provision of a lease or lease-purchase contract which      stipulates that a portion of the rent 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.         d.  The board must follow substantially the same authorization      procedure required for the issuance of general obligation bonds      issued for the same purpose to authorize a lease or a lease-purchase      contract made payable from the debt service fund.         e.  The board may authorize a lease or lease-purchase contract      which is payable from the general fund if the contract would not      cause the total of lease and lease-purchase payments due from the      general fund of the county in any single future fiscal year for all      lease or lease-purchase contracts in force on the date of the      authorization, excluding payments to exercise purchase options or to      pay the expenses of operation or ownership of the property, to exceed      ten percent of the last certified general fund budget amount in      accordance with the following procedures:         (1)  The board must follow substantially the authorization      procedures of section 331.443 to authorize a lease or lease-purchase      contract 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 lease or lease-purchase      contract for real property which is payable from the general fund if      the principal amount of the lease-purchase contract 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.         However, if the principal amount of a lease or lease-purchase      contract pursuant to this subparagraph is less than twenty-five      thousand dollars, the board may authorize the lease or lease-purchase      contract without following the authorization procedures of section      331.443.         (2)  The board must follow the following procedures to authorize a      lease or lease-purchase contract for real property which is payable      from the general fund if the principal amount of the lease or      lease-purchase contract exceeds the limits set forth in subparagraph      (1):         (a)  The board must institute proceedings for entering into a      lease or lease-purchase contract payable from the general fund by      causing a notice of the meeting to discuss entering into the lease or      lease-purchase contract, including a statement of the principal      amount and purpose of the lease or lease-purchase 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 lease or lease-purchase contract.         (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 lease or      lease-purchase contract, a petition is filed with the auditor in the      manner provided by section 331.306, asking that the question of      entering into the lease or lease-purchase contract be submitted to      the registered voters of the county, the board shall either by      resolution declare the proposal to enter into the lease or      lease-purchase contract to have been abandoned or shall direct the      county commissioner of elections to call a special election upon the      question of entering into the lease or lease-purchase contract.      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 lease or lease-purchase contract in an 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 a lease or lease-purchase contract is      approved at the election, the board may proceed and enter into the      lease or lease-purchase contract.         f.  The governing body may authorize a lease or lease-purchase      contract payable from the net revenues of a county enterprise or      combined county enterprise by following the authorization procedures      of section 331.464.         g.  A lease or lease-purchase contract 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 purposes      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.         h.  Property that is lease-purchased by a county is exempt      under section 427.1, subsection 2.         i.  A contract for construction by a private party of property      to be leased or lease-purchased by a county is not a contract for a      public improvement under section 331.341, subsection 1.  However, if      a lease-purchase contract is funded in advance by means of the lessor      depositing moneys to be administered by a county, with the county's      obligation to make rent payments commencing with its receipt of      moneys, a contract for construction of the property in question      awarded by the county is a public improvement and is subject to      section 331.341, subsection 1.         11.  A county may enter into insurance agreements obligating the      county to make payments beyond its current budget year to procure or      provide for a policy of insurance, a self-insurance program, or a      local government risk pool to protect the county against tort      liability, loss of property, or any other risk associated with the      operation of the county.  Such a self-insurance program or local      government risk pool is not insurance and is not subject to      regulation under chapters 505 through 523C.  However, those      self-insurance plans regulated pursuant to section 509A.14 shall      remain subject to the requirements of section 509A.14 and rules      adopted pursuant to that section.         12.  The board of supervisors may credit funds to a reserve for      the purposes authorized by subsection 11 of this section; section      331.424, subsection 1, paragraph "f"; and section 331.441,      subsection 2, paragraph "b".  Moneys credited to the reserve, and      interest earned on such moneys, shall remain in the reserve until      expended for purposes authorized by subsection 11 of this section;      section 331.424, subsection 1, paragraph "f"; or section 331.441,      subsection 2, paragraph "b".         13.  The board of supervisors may waive a tax penalty, interest,      or costs related to the collection of a tax if the board finds that a      clerical error resulted in the penalty, interest, or cost.  This      subsection does not apply to bonded special assessments without the      approval of the affected taxing jurisdiction.         14.  The county may establish a department of public works.  The      department shall be administered by the county engineer or other      person appointed by the board of supervisors.  In addition to other      duties assigned by the board, the department shall provide technical      assistance to political subdivisions in the county including special      districts relating to their physical infrastructure and may provide      managerial and administrative services for special districts and      combined special districts.         15. a.  A county may adopt and enforce an ordinance requiring      the construction of a storm shelter at a manufactured home community      or mobile home park which is constructed after July 1, 1999.  In lieu      of requiring construction of a storm shelter, a county may require a      community or park owner to provide a plan for the evacuation of      community or park residents to a safe place of shelter in times of      severe weather including tornadoes and high winds if the county      determines that a safe place of shelter is available within a      reasonable distance of the manufactured home community or mobile home      park for use by community or park residents.  Each evacuation plan      prepared pursuant to this subsection shall be filed with, and      approved by, the local emergency management agency.  If construction      of a storm shelter is required, an ordinance adopted or enforced      pursuant to this subsection shall not include any of the following      requirements:         (1)  That the size of the storm shelter be larger than the      equivalent of seven square feet for each manufactured or mobile home      space in the manufactured home community or mobile home park.         (2)  That the storm shelter include a restroom if the shelter is      used exclusively as a storm shelter.         (3)  That the storm shelter exceed the construction specifications      approved by a licensed professional engineer and presented by the      owner of the manufactured home community or mobile home park.         (4)  That the shelter be located any closer than one thousand      three hundred twenty feet from any manufactured or mobile home in the      manufactured home community or mobile home park.         b.  For the purposes of this subsection:         (1)  "Manufactured home community" means the same as      land-leased community defined in sections 335.30A and 414.28A.         (2)  "Manufactured home community or mobile home park" means a      manufactured home community or mobile home park as defined in section      562B.7.         (3)  "Storm shelter" means a single structure or multiple      structures designed to provide persons with temporary protection from      a storm.         16.  The board of supervisors may by resolution allow a five      dollar county enforcement surcharge to be assessed pursuant to      section 911.4.  
         Section History: Early Form
         [C51, § 93; R60, § 221; C73, § 279; C97, § 394; C24, 27, 31, 35,      39, § 5128; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §      332.1; S81, § 331.301; 81 Acts, ch 117, § 300] 
         Section History: Recent Form
         85 Acts, ch 156, § 1; 86 Acts, ch 1211, § 19; 87 Acts, ch 115, §      51; 89 Acts, ch 101, § 1; 92 Acts, ch 1138, § 1; 92 Acts, ch 1204, §      8; 95 Acts, ch 67, §53; 95 Acts, ch 206, §8, 12; 99 Acts, ch 186, §1;      2001 Acts, ch 143, §1; 2001 Acts, ch 153, §9, 16; 2004 Acts, ch 1119,      §1; 2006 Acts, ch 1010, §93; 2009 Acts, ch 100, §8, 21         Referred to in § 346.27, 911.4         See also Iowa Constitution, Art. III, § 39A