331.559 - DUTIES RELATING TO TAXATION.

        331.559  DUTIES RELATING TO TAXATION.         The treasurer shall:         1.  Determine and collect taxes on mobile homes and manufactured      homes as provided in sections 435.22 to 435.26.         2.  Collect the tax levied for the county brucellosis and      tuberculosis eradication fund as provided in section 165.18.         3.  Collect the tax levied for the county agricultural extension      education fund and pay it to the extension treasurer as provided in      section 176A.12.         4.  Collect the costs assessed by the secretary of agriculture      relating to the treatment or destruction of agricultural or      horticultural plants or products as provided in section 177A.17.         5.  Collect the tax levied for the erection and equipping of      community college facilities as provided in section 260C.22.         6.  Collect the costs assessed against a property owner for the      destruction or eradication of weeds as provided in sections 317.20      and 317.21.         7.  Levy a tax sufficient to pay any deficiency in the assessments      collected to pay the principal and interest on bonds issued by a      benefited water district as provided in section 357.22.         8.  Collect city taxes certified to the auditor as provided in      section 384.2.         9.  Send the amounts of each city's tax revenue and special      assessments collected on its behalf for direct deposit into the      depository and account designated as provided in section 384.11.         10.  Accept a partial payment of the annual installment of a      special assessment before its due date as provided in section 384.65,      subsection 6.         11.  Serve as an agent of the director of revenue to collect state      taxes as provided in section 422.71, subsection 5.         12.  Carry out duties relating to the administration of the      homestead tax credit as provided in sections 425.4, 425.5, 425.7,      425.9, 425.10, and 425.25.         13.  Carry out duties relating to the administration of the      agricultural land tax credit as provided in section 426.8.         14.  Carry out duties relating to the administration of the      military service tax credit as provided in sections 426A.3, 426A.5,      426A.8, and 426A.9.         15.  Maintain a suspended tax list book as provided in section      427.12.  After ten years from the date of payment, abatement, or      cancellation of a suspended tax, special assessment, rate, or charge,      the county treasurer may dispose of the official record of the      suspended tax, special assessment, rate, or charge.         16.  Collect taxes levied against the property of telephone and      telegraph companies as provided in section 433.10.         17.  Collect taxes levied against the property of railway      companies as provided in section 434.22.         18.  Carry out duties relating to the collection and expenditure      of assessment expense funds as provided in section 441.16.         19.  Apportion and collect the costs assessed by the district      court against the board of review or any taxing body resulting from      an appeal of property assessments as provided in section 441.40.         20.  Carry out duties relating to the preparation and correction      of the tax list as provided in chapter 443.  After ten years from the      date of receipt, the county treasurer may dispose of the tax list      delivered to the county treasurer pursuant to chapter 443.         21.  Carry out duties relating to the collection of property taxes      as provided in chapter 445.         22.  Carry out duties relating to the sale of parcels for      delinquent taxes as provided in chapter 446.         23.  Carry out duties relating to the redemption of parcels sold      for delinquent taxes as provided in chapter 447.         24.  Carry out duties relating to the issuance of a tax deed or      certificate of title for parcels, as defined in section 445.1, sold      for delinquent taxes as provided in chapter 448.         25.  Correct tax books or records in accordance with an order of      apportionment issued as provided in chapter 449.         26.  Carry out other duties relating to taxation as provided by      state law.  
         Section History: Early Form
         [S81, § 331.559; 81 Acts, ch 117, § 558; 82 Acts, ch 1104, § 56,      ch 1195, § 4] 
         Section History: Recent Form
         83 Acts, ch 123, § 148, 149, 209; 84 Acts, ch 1003, § 5; 90 Acts,      ch 1253, § 111; 91 Acts, ch 191, §12; 2001 Acts, ch 45, §5; 2002      Acts, ch 1043, §4; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §38;      2006 Acts, ch 1070, §17