The auditor shall:
 1. Have general custody and control of the courthouse, subject to the direction of the board.
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Terms Used In Iowa Code 331.502

  • Auditor: means the county auditor or a deputy auditor or employee designated by the county auditor. See Iowa Code 331.101
  • Board: means the board of supervisors of a county. See Iowa Code 331.101
  • Commission: means a body of eligible electors authorized to study, review, analyze, and recommend an alternative form of county government. See Iowa Code 331.101
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Council: means the governing body of a city. See Iowa Code 362.2
  • District: means a joint special assessment district, and a county special assessment district. See Iowa Code 331.485
  • Intellectual disability: means a diagnosis of intellectual disability or intellectual developmental disorder, global developmental delay, or unspecified intellectual disability or intellectual developmental disorder which diagnosis shall be made only when the onset of the person's condition was during the developmental period and based on an assessment of the person's intellectual functioning and level of adaptive skills. See Iowa Code 4.1
  • Magistrate: means a judicial officer appointed under chapter 602, article 6, part 4. See Iowa Code 4.1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Officer: means a natural person elected or appointed to a fixed term and exercising some portion of the power of a city. See Iowa Code 362.2
  • Person: means an individual, firm, partnership, domestic or foreign corporation, company, association or joint stock association, trust, or other legal entity, and includes a trustee, receiver, assignee, or similar representative thereof, but does not include a governmental body. See Iowa Code 362.2
  • persons with mental illness: include persons with psychosis, persons who are severely depressed, and persons with any type of mental disease or mental disorder, except that mental illness does not refer to intellectual disability, or to insanity, diminished responsibility, or mental incompetency as defined and used in the Iowa criminal code or in the rules of criminal procedure, Iowa court rules. See Iowa Code 4.1
  • property: includes personal and real property. See Iowa Code 4.1
  • Recorder: means the county recorder or a deputy recorder or employee designated by the county recorder. See Iowa Code 331.101
  • road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Treasurer: means the county treasurer or a deputy treasurer or employee designated by the county treasurer. See Iowa Code 331.101
  • Trustee: A person or institution holding and administering property in trust.
  • veteran: means a veteran as defined in section 35. See Iowa Code 331.608
 2. Provide, upon request and payment of the legal fee, a certified copy of any record or account kept in the auditor’s office.
 3. Carry out duties relating to the administration of local governmental budgets as provided in chapter 24 and section 384.19.
 4. Report the approval of the bond of a public officer approved by the auditor on behalf of the board as provided in section 64.21.
 5. Have custody of the official bonds of county and township officers as provided in section 64.23.
 6. Take temporary possession of the office and all official books and papers in the office of treasurer when a vacancy occurs and hold the office, books, and records until a successor qualifies as provided in section 69.3. The auditor shall also serve temporarily as the recorder if a vacancy occurs in that office and, if there is no chief deputy assessor, act temporarily as the assessor as provided in section 441.8.
 7. Serve as a member of an appointment board to fill a vacancy in the membership of the board as provided in section 69.8, subsection 4.
 8. Notify the chairperson of the county agricultural extension education council when the bond of the council treasurer has been filed as provided in section 176A.14.
 9. Attest to anticipatory warrants issued by the board for the operation of a county limestone quarry as provided in section 353.7.
 10. Carry out duties relating to the determination of residency, collection of funds due the county, and support of persons with an intellectual disability as provided in sections 222.13, 222.50, 222.61 through 222.66, 222.69, and 222.74.
 11. Collect the costs relating to the treatment and care of private patients at the state psychiatric hospital as provided in sections 225.23, 225.24, and 225.35.
 12. Carry out duties relating to the hospitalization and support of persons with mental illness as provided in sections 229.42, 230.3, 230.11, 230.15, 230.21, 230.22, 230.25, and 230.26.
 13. Issue warrants and maintain a permanent record of persons receiving veteran assistance as provided in section 35B.10.
 14. Make available to schools, voting equipment or sample ballots for instructional purposes as provided in section 280.9A.
 15. Order the treasurer to transfer tuition payments from the account of the debtor school corporation to the creditor school corporation as provided in section 282.21.
 16. Order the treasurer to transfer transportation service fees from the account of the debtor school corporation to the creditor school corporation as provided in section 285.1, subsection 13.
 17. Apportion school taxes, rents, and other money dedicated for public school purposes as provided in section 298.11.
 18. Carry out duties relating to school lands and funds as provided in chapter 257B.
 19. Carry out duties relating to the establishment, alteration, and vacation of public highways as provided in sections 306.21, 306.25, 306.29, 306.30, 306.37, and 306.40.
 20. Carry out duties relating to the establishment and maintenance of secondary roads as provided in chapter 309.
 21. Collect costs incurred by the county weed commissioner as provided in section 317.21.
 22. Maintain a file of certificates of appointment issued by county officers as provided in section 331.903.
 23. Furnish information and statistics requested by the governor or the general assembly as provided in section 331.901, subsection 1.
 24. Carry out duties relating to the organization, expansion, reduction, or dissolution of a rural water district as provided in chapter 357A.
 25. Carry out duties related to posting financial information of a township as provided in sections 359.23 and 359.49.
 26. Acknowledge the receipt of funds refunded by the state as provided in section 12B.18.
 27. Be responsible for all public money collected or received by the auditor’s office. The money shall be deposited in a bank approved by the board as provided in chapter 12C.
 28. Carry out duties relating to the establishment and management of levee and drainage districts as provided in chapter 468, subchapter I, parts 1 through 5, chapter 468, subchapter II, parts 1, 3, and 6, and chapter 468, subchapters III and V.
 29. Serve as a trustee for funds of a cemetery association as provided in section 523I.505.
 30. Notify the state department of transportation of claims filed for improvements on public roads payable from the primary road fund as provided in section 573.24.
 31. Certify to the clerk of the district court the names, addresses, and expiration date of the terms of office of persons appointed to the county judicial magistrate appointing commission as provided in section 602.6503.
 32. Destroy outdated records as ordered by the board.
 33. Designate newspapers in which official notices of the auditor’s office shall be published as provided in section 618.7.
 34. Carry out duties relating to lost property as provided in sections 556F.2, 556F.4, 556F.7, 556F.10, and 556F.16.
 35. For payment of a permanent school fund mortgage, acknowledge satisfaction of the mortgage by execution of a written instrument referring to the mortgage as provided in section 655.1.
 36. Receive and record in a book kept for that purpose, moneys recovered from a person willfully committing waste or trespass on real estate as provided in section 658.10.
 37. Have the authority to audit, at the auditor’s discretion, the financial condition and transactions of all county funds and accounts for compliance with state and federal law.
 38. Carry out other duties required by law and duties assigned pursuant to section 331.323 or 331.610.
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