1. Understanding County Government Presented By:

2. Overview l What Counties Do l How Counties Are Funded l Departments of County Government l County Contacts

3. What Do Counties Do? l Provide state services l Determine local needs

4. How Are Counties Funded? l Property taxes l Local option sales tax

5. How Are Counties Funded? Average Allocation of Iowa Property Taxes

6. The Departments of County Government 13 Departments that generally exist in a county

7. Assessor l Determines real estate value for property taxes l Administers property tax exemptions

8. Auditor (elected) l Budgeting/accounting l Alcohol/cigarette permits l Elections l Land/tax records

9. 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

10. Conservation l Camping l Educational programs l Hiking/biking trails l Recreation & wildlife needs

11. County Attorney (elected) l Fine collections l Prosecution/trial l Advise & represent offices

12. Emergency Management l Preparedness, response, recovery & mitigation activities l Address risks that threaten health, safety and welfare

13. Engineer l Road construction l Snow removal l Bridge repair

14. Environmental Health l Investigates outbreaks & protects county from disease- causing hazards l Education on environmental issues

15. Public Health Nurses l Offers skilled nursing services l Promotes comprehensive care of the sick & disabled at home l Promotes prevention of disability & disease

16. Recorder (elected) l Real estate documents l Permits (hunting, boating) l Certificates (birth, marriage)

17. Sheriff (elected) l Courthouse security l Mental & substance abuse transports l Gun permits

18. Supervisors (elected) l Legislative body composed of 3-5 members l County policy & budget l Fill employee vacancies l Economic development

19. Treasurer (elected) l Tax collection l Vehicle registration, title, license l Bond registrar

20. Zoning l Carry out county zoning ordinances and subdivision regulations l Preservation of prime agricultural land

21. County Contacts Iowa State Association of Counties www.iowacounties.org National Association of Counties www.naco.org