Understanding County Government

Presented By: David Vestal, Deputy Director

Overview

What Counties Do

How Counties Are Funded

Departments of County Government

County Contacts

What Do Counties Do?

Provide state services

Determine local needs

How Are Counties Funded?

Property taxes Local option sales tax Intergovernmental Revenues – State and Federal

Property Tax Allocation

Average Allocation of Iowa Property Taxes Counties 22%

Assessors 1%

Cities 28%

All Others 1%

K-12 Schools 44%

Hospitals 2%

Community Colleges 2%

The Departments of County Government

13 Departments that generally exist in a county

Assessor

Determines real estate value for property taxes

Administers property tax exemptions

Auditor (elected)

Budgeting/accounting

Alcohol/cigarette permits

Elections

Land/tax records

Community Services

County funding of developmental disabilities, mental health, general assistance and substance abuse services

Short term assistance for the poor and needy

Conservation

Camping

Educational programs

Hiking/biking trails

Recreation & wildlife needs

County Attorney (elected)

Fine collections

Prosecution/trial

Advise & represent offices

Emergency Management

Preparedness, response, recovery & mitigation activities

Address risks that threaten health, safety and welfare

Engineer

Road Maintenance Road construction Snow removal Bridge repair

Environmental Health

Investigates outbreaks & protects county from disease-causing hazards Education on environmental issueConduct Food Inspections

Public Health Nurses

Offers skilled nursing services

Promotes comprehensive care of the sick & disabled at home

Promotes prevention of disability & disease

Recorder (elected)

Real estate documents

Permits (hunting, boating)

Certificates (birth, marriage)

Sheriff (elected)

Law Enforcement Maintain and Manage Jail Courthouse security Mental & substance abuse transports Issue Gun permits

Supervisors (elected)

Legislative body composed of 3-5 members

County policy & budget

Fill employee vacancies

Economic development

Treasurer (elected)

Property Tax collection for all local government entities Vehicle registration, title, license Responsible for Investment of County FundsBond registrar

Zoning

Carry out county zoning ordinances and subdivision regulations

Preservation of prime agricultural land

County Contacts

Iowa State Association of Counties

www.iowacounties.org

National Association of Counties

www.naco.org