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 well as applicable credits and exemptions. Property value is determined by the City Assessor and the County Assessor. The Auditor prepares a tax list showing each taxpayer’s share of the total. These figures are certified to the Treasurer’s Office which mails a tax statement to each property owner. Many of the records prepared in the Auditor’s Office are maintained permanently and are available for public use.
Maintaining Financial Records
Financial duties of the Auditor include issuing payment for all services, materials, and payroll charged to the county. The Auditor maintains a ledger for each department in the county for the fiscal year (July 1 through June 30). The Auditor also keeps and maintains the county’s permanent financial records. Many financial reports are published for public information. Insurance policies and surety bonds are filed and maintained in the Auditor’s office.
Acting as Commissioner of Elections
As Commissioner of Elections, the Auditor manages all regular and special elections in the county which include federal, state, county, city, community college, and school district elections. The Auditor prepares and supervises the printing of ballots and programming of voting machines, and orders election supplies. The Auditor trains precinct election officials to ensure adherence to all election laws.
The Auditor provides public information for and conducts voter registration efforts in the county. The Auditor maintains all official voter registration records. After an election, the Auditor certifies official results to the state and other applicable political subdivisions, and issues certificates of election to the proper persons. Some election records are maintained permanently, others for a specified period of time.
Keeping Real Estate Transfer Records
The Auditor enters and maintains records of all real estate transfers in the county. The Auditor updates plat maps and transfer books which are open to public examination. Transfer books are kept by legal description. Maps are updated to reflect recorded subdivisions, surveys, and annexations as well as ownership changes. The Auditor’s Office works closely with surveyors, attorneys, abstractors, and other individuals who manage real estate transactions.
Acting as Clerk to the Board of Supervisors
As clerk to the Board of Supervisors, the Auditor may perform a variety of duties, depending on the size of the county. The Auditor may accept petitions, register complaints, or act on routine business in absence of the board. The Auditor often prepares board meeting agendas, notifies the media, attends Board meetings, keeps and records 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.
Processes Various Licenses and Permits
The Auditor enters and maintains records of all cigarette, beer and liquor permits in the county. Cigarette, beer and liquor permits in the unincorporated areas of the County – please contact Mary Habel at 563-589-4493. Click here to complete an application form at https://elicensing.iowaabd.com. For information on permits inside the city limits, please check with the municipal City Clerk’s office.