Understanding County Government Presented By: David Vestal, Deputy Director
Overview l What Counties Do l How Counties Are Funded l Departments of County Government l County Contacts
What Do Counties Do? l Provide state services l Determine local needs
How Are Counties Funded? l Property taxes l Local option sales tax l Intergovernmental Revenues – State and Federal
Property Tax Allocation Average Allocation of Iowa Property Taxes
The Departments of County Government 13 Departments that generally exist in a county
Assessor l Determines real estate value for property taxes l Administers property tax exemptions
Auditor (elected) l Budgeting/accounting l Alcohol/cigarette permits l Elections l Land/tax records
Community Services l County funding of developmental disabilities, mental health, general assistance and substance abuse services l Short term assistance for the poor and needy
Conservation l Camping l Educational programs l Hiking/biking trails l Recreation & wildlife needs
County Attorney (elected) l Fine collections l Prosecution/trial l Advise & represent offices
Emergency Management l Preparedness, response, recovery & mitigation activities l Address risks that threaten health, safety and welfare
Engineer l Road Maintenance l Road construction l Snow removal l Bridge repair
Environmental Health l Investigates outbreaks & protects county from disease- causing hazards l Education on environmental issue l Conduct Food Inspections
Public Health Nurses l Offers skilled nursing services l Promotes comprehensive care of the sick & disabled at home l Promotes prevention of disability & disease
Recorder (elected) l Real estate documents l Permits (hunting, boating) l Certificates (birth, marriage)
Sheriff (elected) l Law Enforcement l Maintain and Manage Jail l Courthouse security l Mental & substance abuse transports l Issue Gun permits
Supervisors (elected) l Legislative body composed of 3-5 members l County policy & budget l Fill employee vacancies l Economic development
Treasurer (elected) l Property Tax collection for all local government entities l Vehicle registration, title, license l Responsible for Investment of County Funds l Bond registrar
Zoning l Carry out county zoning ordinances and subdivision regulations l Preservation of prime agricultural land
County Contacts Iowa State Association of Counties National Association of Counties