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         [S81, § 331.362; 81 Acts, ch 117, § 361] 

         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.  

        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] 

         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.  

        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] 

         [S81, § 331.383; 81 Acts, ch 117, § 382; 82 Acts, ch 1104, § 36]      

         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.  

         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".      

         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 

         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.  

        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] 

         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.  

        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] 

         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.  

         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.  

         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.  

         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.  

         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.      

         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.      

         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 

         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.  

         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.  

         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.  

         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.  

         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.  

         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.  

         83 Acts, ch 123, § 12, 209        331.429  SECONDARY ROAD FUND.         1.  Except as otherwise provided by state law, county revenues for      secondary roa