The County Auditor is a 4 year elected position. The office of County Auditor was created in 1870 as a part of a revamping of County government. The duties of the office covered areas that had previously been given to the County Judge in 1851, in the first Code of Iowa, then to the Clerk of Court in 1861, with the formation of the Board of Supervisors. The State Legislature added the duties of Commissioner of Elections in the early 1970s.
The County Auditor has a variety of functions and duties. The main functions are:
- Clerk to the Board of Supervisors
- Commissioner of Elections
- Keeping Real Estate Transfer Records
- Maintaining financial records
- Preparing and certifying tax levies
Preparing & Certifying Tax Levies
The Auditor calculates tax rates for all taxing entities in the County (schools, cities, townships, etc.) by applying taxes levied by those entities to the valuation of each property as determined by the Assessor, and then prepares a tax list showing each taxpayer's share of the total. These figures are then certified to the County Treasurer's Office. Many of the records prepared in the Auditor's office are maintained permanently and are available for public use.
Clerk to the Board of Supervisors
As the Clerk to the Board of Supervisors, the Auditor may perform a variety of duties depending in the size of the County. The Auditor may accept petitions, register complaints, or act on routine business in the absence of the Board. The Auditor often prepares Board meeting agendas, notifies the media, attends all Board meetings, keeps and records Board meeting minutes, and publishes the proceedings in the official County newspapers.
The Auditor initiates bid notices, solicits proposals for County contracts for materials and services, and receives contract proposals. Official papers dealing with Board of Supervisors' business are referenced and maintained by the Auditor. In some counties, a citizen may schedule an appointment with the Board of Supervisors by contacting the County Auditor.
Information concerning the ownership, valuation and taxation of property in the County is available from the Auditor's office. Public information about budgets, taxes, county expenditures, elections, and the proceedings of the Board of Supervisors is also available for examination in the Auditor's office.
Information provided by Iowa State Association of County Auditors.