331.552 - GENERAL DUTIES.

        331.552  GENERAL DUTIES.         The treasurer shall:         1.  Receive all money payable to the county unless otherwise      provided by law.         2.  Disburse money owed or payable by the county on warrants or      checks drawn and signed by the auditor and sealed with the official      county seal.         3.  Keep a true account of all receipts and disbursements of the      county, which account shall be available for inspection by the board      at any reasonable time.         4.  Keep the official county seal provided by the county.  The      official seal shall be an impression seal on the face of which shall      appear the name of the county, the word "county" which may be      abbreviated, the word "treasurer" which may be abbreviated, and the      word "Iowa".         5.  Account for, report, and pay into the state treasury any      money, property, or securities received on behalf of the state as      provided in sections 8A.506 to 8A.508.         6.  Account for and report to the board the amount of swampland      indemnity funds received from the treasurer of state under section      12.16.         7.  Register and call tax anticipatory warrants issued for a      memorial hospital as provided under section 37.30.         8.  Serve on a nomination appeals commission to hear nomination      objections filed with the county commissioner of elections as      provided in section 44.7.         9.  Keep on file the bond and oath of the auditor as provided in      section 64.23.         10.  Reserved.         11.  Serve as treasurer of an area hospital located outside the      corporate limits of a city as provided in section 145A.15.         12.  Register and call anticipatory warrants related to the sale      of limestone as provided in section 353.8.         13.  Make transfer payments to the state for school expenses for      blind and deaf children and support of persons with mental illness as      provided in sections 230.21, 269.2, and 270.7.         14.  Transfer funds to pay the expenses of creating or changing      the boundaries of a school district as provided in section 275.26.         15.  Transfer funds to pay tuition expenses owed by a debtor      school district to a creditor school district as provided in section      282.21.         16.  Pay to the treasurers of the school corporations located in      the county the taxes and other moneys due as provided in section      298.11 and send amounts collected for each fund of a school      corporation for direct deposit into the depository and account      designated as provided in section 298.13.         17.  Pay monthly to the treasurer of state proceeds of public      lands sold and escheated estates as provided in section 257B.2 and      pay annually on February 1 interest collected from public lands sold      on credit as provided in section 257B.5.         18.  Maintain a permanent school fund account and records of      school funds received as provided in section 257B.31.         19.  Carry out duties relating to the sale and redemption of      anticipatory certificates for secondary road construction as provided      in sections 309.50 to 309.55.         20.  Carry out duties relating to the establishment of secondary      road assessment districts as provided in chapter 311.         21.  Carry out duties relating to the sale and redemption of      county bonds as provided in division IV, parts 3 and 4.         22.  Notify the chairperson of the county hospital board of      trustees and pay to the hospital treasurer the tax revenue collected      for the county hospital during the preceding month as provided in      section 347A.1.         23.  Collect a fee of twenty dollars for issuing a tax sale      certificate.         24.  Carry out duties relating to the condemnation of property as      provided in section 331.656, subsection 4.         25.  Carry out duties relating to the funding of drainage      districts as provided in chapter 468, subchapter I, parts 1 to 5,      subchapter II, parts 1, 5, and 6, subchapter III, and subchapter IV,      parts 1 and 2.         26.  Collect and disburse funds for soil and water conservation      districts as provided in sections 161A.33 and 161A.34.         27.  Credit the remainder of funds received from a hotelkeeper's      sale to satisfy a lien to the county general fund as provided in      section 583.6.         28.  Designate the newspapers in which the official notices of the      treasurer's office are to be published as provided in section 618.7.         29.  Send, before the fifteenth day of each month, the amount of      tax revenue, special assessments, and other moneys collected for each      tax-certifying or tax-levying public agency in the county for direct      deposit into the depository or financial institution and account      designated by the governing body of the public agency.  The treasurer      shall send notice to the chairperson or other designated officer of      the public agency stating the amount deposited, the date, the amount      to be credited to each fund according to the budget, and the source      of revenue.         30.  Carry out other duties as required by law and duties assigned      pursuant to section 331.323.         31.  Collect all penalties that have accrued prior to April 1,      1992, on unpaid taxes, as defined in section 445.1, and process them      as interest.         32.  File with the county auditor the name of a designated      employee, if other than the first deputy treasurer, authorized to      perform the duties of the treasurer during the absence or disability      of the treasurer and the name of any employee authorized to sign, on      behalf of the treasurer, any form, notice, or document requiring the      signature of the treasurer.         33.  Carry out duties relating to warrant lists provided by the      county auditor pursuant to section 331.506, subsection 1.         34.  Destroy tax sale redemption certificates and all associated      tax sale records after ten years have elapsed from the end of the      fiscal year in which the certificate was redeemed.  If a tax sale      certificate of purchase is cancelled as required by section 446.37 or      448.1, all associated tax sale records shall be destroyed after ten      years have elapsed from the end of the fiscal year in which the tax      sale certificate of purchase was cancelled.         35.  Destroy special assessment records required by section 445.11      within the county system after ten years have elapsed from the end of      the fiscal year in which the special assessment was paid in full.      The county treasurer shall also destroy the resolution of necessity,      plat, and schedule of assessments required by section 384.51 after      ten years have elapsed from the end of the fiscal year in which the      entire schedule was paid in full.         36.  Destroy mobile home and manufactured home tax lists after ten      years have elapsed from the end of the fiscal year in which the list      was created.  
         Section History: Early Form