Board of Supervisors
The Board of Supervisors are elected according to Plan One of the 1984 Code of Iowa, Chapter 331.208. It is composed of three members elected at large. Vacancies in the Board of Supervisors are filled by appointment made by the County Auditor, County Recorder and the Clerk of District Court.
The Board of Supervisors is the legislative body of the county and the following are some of its important duties and powers:
- Approves bonds of county officials.
- Approves reports of county officials.
- Establishes and vacates public highways.
- Levies taxes to raise revenues for county purposes.
- Allows claims against the county and orders same paid.
- Fills vacancies in county offices, except members of its own body.
- Constitutes a drainage board of the various districts of the county.
- Allows or disallows homestead credit claims and military exemptions.
- Approves cigarette, beer and liquor applications for permits outside cities.
- Refunds taxes on property erroneously assessed.