Chapter 319. AUDITOR  


Section 319.01. County auditor - term of office
Section 319.02. Bond of county auditor - oath of office
Section 319.03. Location of office
Section 319.04. Continuing education courses
Section 319.05. Deputies
Section 319.06. Oaths
Section 319.07. Certain officials ineligible to office of auditor
Section 319.08. Secretary of board of county commissioners
Section 319.09. County auditor as fiscal auditor
Section 319.10. Contracts for auditor to provide services to county land reutilization corporation
Section 319.11. Annual county financial report
Section 319.12. Annual report expenses
Section 319.13. Money to be certified into treasury
Section 319.14. Account current with county treasurer
Section 319.15. Monthly statement of county finances
Section 319.16. Issuing and recording warrants
Section 319.17. Warrants for funds payable to school district
Section 319.18. Proceedings when fund is exhausted
Section 319.19. Notifying courts of federal short term interest rate
Section 319.20. Transfer of title and tax value of property
Section 319.201. Evidence of title to real property acquired by state or political subdivision
Section 319.202. Submitting statement declaring value of real property transferred
Section 319.203. Adopting standards governing conveyances of real property in county
Section 319.21. Fraudulent transfers
Section 319.22. Examination of records
Section 319.23. Discharge of indigent prisoner
Section 319.24. [Repealed]
Section 319.25. [Repealed]
Section 319.26. Allegations against county auditor
Section 319.27. Delivery of property on retirement of auditor
Section 319.28. General tax list and general duplicate of real and public utility property compiled - parcel numbering system
Section 319.281. Unpaid operation permit or inspection fee for household sewage disposal system
Section 319.29. General tax list and general duplicate of personal property compiled
Section 319.30. Tax levied upon each tract of real property
Section 319.301. Determining and certifying tax reduction percentage for carryover property
Section 319.302. Reduction of remaining taxes
Section 319.31. Tax upon personal property - credit of advance payment
Section 319.311. [Repealed]
Section 319.32. Rounding off fractions
Section 319.33. Auditor shall dispose of fractional mills
Section 319.34. Classified tax list and duplicate
Section 319.35. Correction of clerical errors in tax lists and duplicates
Section 319.36. Clerical errors in taxes
Section 319.37. Settlements with tax commissioner and county treasurer
Section 319.38. Deductions from valuation for injured or destroyed property
Section 319.39. Record of additions and deductions - certificate of correction
Section 319.40. Omitted taxes shall be charged
Section 319.41. [Repealed]
Section 319.42. Apportionment of unpaid special assessments
Section 319.43. Settlement for real and public utility property taxes - certification of delinquent list
Section 319.44. Proceedings as to delinquent list
Section 319.45. Certificate to treasurer as to moneys collected
Section 319.451. Auditor shall ascertain net amount of taxes collected
Section 319.46. Certificate to treasurer as to taxes charged
Section 319.47. Duplicate of certificates and abstracts to tax commissioner
Section 319.48. Real property tax suspension list of taxes uncollectible except through foreclosure or through foreclosure and forfeiture
Section 319.49. Settlement by auditor with treasurer for taxes - certification of delinquent tax and assessment list by treasurer - liability of treasurer
Section 319.50. Certificates issued to treasurer by auditor - duplicates to tax commissioner
Section 319.51. Account with new township
Section 319.52. Abstract of delinquent tax and assessment list
Section 319.53. County auditor to report to tax commissioner
Section 319.54. Fees to compensate for auditor's services
Section 319.541. County to pay damages of suit against officials
Section 319.55. County sealer
Section 319.56. [Repealed]
Section 319.57. County sealer shall deliver copies to successor
Section 319.58. Use of false weights and measures
Section 319.59. Appointment of inspectors - salary
Section 319.60. Injunctions
Section 319.61. Notice of intention to proceed with public improvement
Section 319.63. Payment to treasurer of housing trust fund fees
Section 319.99. Penalty