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.

Terms Used In Iowa Code 331.427

  • Auditor: means the county auditor or a deputy auditor or employee designated by the county auditor. See Iowa Code 331.101
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Board: means the board of supervisors of a county. See Iowa Code 331.101
  • Clerk: means the clerk of the district court or the clerk's designee. 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
  • District: means a joint special assessment district, and a county special assessment district. See Iowa Code 331.485
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • 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. See Iowa Code 331.421
  • Magistrate: means a judicial officer appointed under chapter 602, article 6, part 4. See Iowa Code 4.1
  • Ordinance: means a county law of a general and permanent nature. See Iowa Code 331.101
  • Project: means the acquisition, construction, reconstruction, extending, remodeling, improving, repairing, and equipping of all or part of a county enterprise or combined county enterprise within or without the boundaries of the county. See Iowa Code 331.461
  • 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
  • State law: includes the Constitution of the State of Iowa and state statutes. See Iowa Code 331.101
 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 local 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.