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SF2431 • 2026

A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009 ; See SF 2500 .)

A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009 ; See SF 2500 .)

Budget
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
COMMITTEE ON LOCAL GOVERNMENT
Last action
2026-04-15
Official status
Committee report approving bill, renumbered as SF 2500 . S.J. 809 .
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009 ; See SF 2500 .)

A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009 ; See SF 2500 .)

What This Bill Does

  • A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009 ; See SF 2500 .)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-15 Iowa Legislature

    Committee report approving bill, renumbered as SF 2500 . S.J. 809 .

  2. 2026-03-11 Iowa Legislature

    Subcommittee recommends amendment and passage.

  3. 2026-03-04 Iowa Legislature

    Subcommittee Meeting: 03/11/2026 8:30AM Room 315.

  4. 2026-02-26 Iowa Legislature

    Subcommittee: Driscoll, Gruenhagen, and Townsend. S.J. 418 .

  5. 2026-02-24 Iowa Legislature

    Referred to Ways and Means. S.J. 376 .

  6. 2026-02-23 Iowa Legislature

    Committee report, approving bill. S.J. 369 .

  7. 2026-02-23 Iowa Legislature

    Introduced, placed on calendar. S.J. 356 .

Official Summary Text

A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009 ; See SF 2500 .)

Current Bill Text

Read the full stored bill text
Senate

File

2431

-

Introduced

SENATE

FILE

2431

BY

COMMITTEE

ON

LOCAL

GOVERNMENT

(SUCCESSOR

TO

SSB

3009)

A

BILL

FOR

An

Act

relating

to

the

appointment

and

duties

of

township

1

officers

and

township

budgets,

and

including

effective

date

2

and

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

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Section

1.

Section

12C.4,

Code

2026,

is

amended

to

read

as

1

follows:

2

12C.4

Location

of

depositories.

3

Deposits

by

the

treasurer

of

state

shall

be

in

depositories

4

located

in

this

state;

by

a

county

officer

or

county

5

public

hospital

officer

or

merged

area

hospital

officer,

6

in

depositories

located

in

the

county

or

in

an

adjoining

7

county

within

this

state;

by

a

memorial

hospital

treasurer,

8

in

a

depository

located

within

this

state

,

which

shall

be

9

selected

by

the

memorial

hospital

treasurer

and

approved

by

10

the

memorial

hospital

commission;

by

a

city

treasurer

or

11

other

city

financial

officer,

in

depositories

located

in

the

12

county

in

which

the

city

is

located

or

in

an

adjoining

county,

13

but

if

there

is

no

depository

in

the

county

in

which

the

14

city

is

located

or

in

an

adjoining

county

then

in

any

other

15

depository

located

in

this

state

,

which

shall

be

selected

as

16

a

depository

by

the

city

council;

by

a

school

treasurer

or

by

17

a

school

secretary

in

a

depository

within

this

state

,

which

18

shall

be

selected

by

the

board

of

directors

or

the

trustees

19

of

the

school

district;

by

a

township

clerk

secretary

in

a

20

depository

located

within

this

state

which

shall

be

selected

by

21

the

township

clerk

secretary

and

approved

by

the

trustees

of

22

the

township.

However,

deposits

may

be

made

in

depositories

23

outside

of

Iowa

for

the

purpose

of

paying

principal

and

24

interest

on

bonded

indebtedness

of

any

municipality

when

the

25

deposit

is

made

not

more

than

ten

days

before

the

date

the

26

principal

or

interest

becomes

due.

Further,

the

treasurer

27

of

state

may

maintain

an

account

or

accounts

outside

the

28

state

of

Iowa

for

the

purpose

of

providing

custodial

services

29

for

the

state

and

state

retirement

fund

accounts.

Deposits

30

made

for

the

purpose

of

completing

an

electronic

financial

31

transaction

pursuant

to

section

8.89

or

331.427

may

be

made

in

32

any

depository

located

in

this

state.

33

Sec.

2.

Section

39.3,

subsection

7,

Code

2026,

is

amended

34

to

read

as

follows:

35

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7.

“General

election”

means

the

biennial

election

for

1

national

or

state

officers,

members

of

Congress

and

of

the

2

general

assembly,

county

and

township

officers,

and

for

the

3

choice

of

other

officers

or

the

decision

of

questions

as

4

provided

by

law.

5

Sec.

3.

Section

39.21,

subsection

4,

Code

2026,

is

amended

6

by

striking

the

subsection.

7

Sec.

4.

Section

39.27,

Code

2026,

is

amended

to

read

as

8

follows:

9

39.27

Qualifications

for

public

office.

10

Any

person

elected

to

an

office

under

the

laws

of

this

state

11

shall

be

an

eligible

elector.

At

the

time

an

elected

official

12

takes

office

the

official

shall

be

a

resident

of

the

state,

13

district,

county,

township,

city,

or

ward

by

or

for

which

the

14

person

was

elected,

or

in

which

the

duties

of

the

office

are

15

to

be

exercised.

An

elected

official

shall

continue

to

be

a

16

resident

of

the

state,

district,

county,

township,

city,

or

17

ward

by

or

for

which

the

person

was

elected,

or

in

which

the

18

duties

of

the

office

are

to

be

exercised

for

the

duration

of

19

the

term

of

office.

This

section

shall

not

apply

to

United

20

States

senators

or

representatives

in

Congress

or

to

members

21

of

the

general

assembly.

22

Sec.

5.

Section

49.41,

subsection

2,

paragraph

b,

Code

2026,

23

is

amended

to

read

as

follows:

24

b.

When

the

state

commissioner

receives

notice

from

the

25

county

commissioner

that

a

candidate

for

a

state

or

federal

26

office

has

also

been

nominated

for

a

county

or

township

office,

27

the

state

commissioner

shall

amend

the

certificate

issued

28

pursuant

to

section

43.73

and

notify

the

commissioners

of

any

29

other

counties

to

whom

the

candidate’s

name

was

originally

30

certified

and

instruct

them

to

remove

the

candidate’s

name

from

31

the

ballot

in

those

counties.

32

Sec.

6.

Section

49.41,

subsection

4,

Code

2026,

is

amended

33

by

striking

the

subsection.

34

Sec.

7.

Section

50.7,

Code

2026,

is

amended

to

read

as

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follows:

1

50.7

Error

on

county

office

——

township

office

.

2

If,

in

case

of

such

excess,

the

vote

of

the

precinct

where

3

the

error

occurred

would

change

the

result

as

to

a

county

4

office

if

the

person

appearing

to

be

elected

were

deprived

of

5

so

many

votes,

then

the

election

shall

be

set

aside

as

to

that

6

person

in

that

precinct,

and

a

new

election

ordered

therein;

7

but

no

person

who

was

not

a

registered

voter

in

that

precinct

8

at

the

time

of

the

general

election

shall

be

allowed

to

vote

at

9

such

special

election.

If

the

error

occurs

in

relation

to

an

10

office

of

a

city,

school

district,

township,

or

of

any

special

11

district

whose

elections

may

be

conducted

under

this

chapter

,

12

the

governing

body

of

the

political

subdivision

involved

may

13

order

a

new

election

or

not,

in

their

discretion.

14

Sec.

8.

Section

63A.2,

subsection

4,

Code

2026,

is

amended

15

to

read

as

follows:

16

4.

Mayors

and

clerks

of

cities,

precinct

election

17

officials,

township

clerks,

assessors,

and

surveyors.

18

Sec.

9.

Section

64.2,

subsection

1,

Code

2026,

is

amended

19

to

read

as

follows:

20

1.

All

other

public

officers,

except

as

otherwise

specially

21

provided,

shall

give

bond

with

the

conditions,

in

substance,

22

as

follows:

23

That

as

............

(naming

the

office),

in

........

24

(city,

township,

county,

or

state

of

Iowa),

the

officer

will

25

render

a

true

account

of

the

office

and

of

the

officer’s

doings

26

therein

to

the

proper

authority,

when

required

thereby

or

by

27

law;

that

the

officer

will

promptly

pay

over

to

the

officer

28

or

person

entitled

thereto

all

moneys

which

may

come

into

the

29

officer’s

hands

by

virtue

of

the

office;

that

the

officer

will

30

promptly

account

for

all

balances

of

money

remaining

in

the

31

officer’s

hands

at

the

termination

of

the

office;

that

the

32

officer

will

exercise

all

reasonable

diligence

and

care

in

the

33

preservation

and

lawful

disposal

of

all

money,

books,

papers,

34

securities,

or

other

property

appertaining

to

that

office,

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and

deliver

them

to

the

officer’s

successor,

or

to

any

other

1

person

authorized

to

receive

the

same;

and

that

the

officer

2

will

faithfully

and

impartially,

without

fear,

favor,

fraud,

or

3

oppression,

discharge

all

duties

now

or

hereafter

required

of

4

the

office

by

law.

5

Sec.

10.

Section

64.3,

subsection

3,

Code

2026,

is

amended

6

to

read

as

follows:

7

3.

The

reasonable

expenses

of

an

insurance

policy

obtained

8

pursuant

to

this

section

in

lieu

of

a

bond,

for

which

the

9

reasonable

expenses

of

such

bond

would

be

paid

for

by

the

10

county

or

township

pursuant

to

section

64.11

,

64.12

,

or

64.15

,

11

shall

be

paid

by

the

county

or

township,

as

applicable

.

12

Sec.

11.

Section

64.19,

subsection

2,

Code

2026,

is

amended

13

to

read

as

follows:

14

2.

By

the

board

of

supervisors,

in

case

of

county

officers

,

15

township

clerks,

and

assessors.

16

Sec.

12.

Section

64.19,

subsection

4,

Code

2026,

is

amended

17

by

striking

the

subsection.

18

Sec.

13.

Section

64.23,

subsection

3,

Code

2026,

is

amended

19

to

read

as

follows:

20

3.

For

county

and

township

officers,

except

those

of

the

21

county

auditor,

with

the

county

auditor.

22

Sec.

14.

Section

64.24,

subsection

1,

paragraph

a,

23

subparagraph

(2),

Code

2026,

is

amended

to

read

as

follows:

24

(2)

In

the

record

kept

by

the

county

auditor,

the

official

25

bonds

of

all

county

officers,

elective

or

appointive

,

and

26

township

clerks

.

27

Sec.

15.

Section

65.3,

Code

2026,

is

amended

to

read

as

28

follows:

29

65.3

Effect.

30

If

a

requisition

made

under

either

section

65.1A

or

section

31

65.2

be

is

complied

with,

both

the

old

and

the

new

security

32

shall

be

in

force;

if

not,

the

office

shall

become

and

be

33

declared

vacant,

and

the

fact

shall

be

certified

to

the

proper

34

officer

,

to

be

recorded

in

the

election

book

or

township

35

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record

.

1

Sec.

16.

Section

66.19,

Code

2026,

is

amended

to

read

as

2

follows:

3

66.19

Temporary

officer.

4

Upon

a

suspension,

the

board

or

person

authorized

to

fill

5

a

vacancy

in

the

office

shall

temporarily

fill

the

office

6

by

appointment.

In

case

of

a

suspension

of

a

sheriff,

7

the

district

court

may

designate

an

acting

sheriff

until

a

8

temporary

sheriff

is

appointed.

Orders

of

suspension

and

9

temporary

appointment

of

county

and

township

officers

trustees

10

shall

be

certified

to

the

county

auditor

for

entry

in

the

11

election

book;

those

of

city

officers,

certified

to

the

clerk

12

and

entered

upon

the

records;

in

case

of

other

officers,

to

the

13

person

or

body

making

the

original

appointment.

14

Sec.

17.

Section

69.8,

subsection

5,

Code

2026,

is

amended

15

by

striking

the

subsection

and

inserting

in

lieu

thereof

the

16

following:

17

5.

Appointed

township

trustees.

When

a

vacancy

occurs

in

18

the

office

of

township

trustee,

the

vacancy

shall

be

filled

by

19

appointment

by

the

board

of

supervisors

pursuant

to

section

20

359.11.

21

Sec.

18.

Section

97B.1A,

subsection

8,

paragraph

a,

22

subparagraph

(1),

Code

2026,

is

amended

to

read

as

follows:

23

(1)

Elective

officials

in

positions

for

which

the

24

compensation

is

on

a

fee

basis,

elective

officials

of

school

25

districts,

elective

officials

of

townships,

and

elective

26

officials

of

other

political

subdivisions

who

are

in

part-time

27

positions.

An

elective

official

covered

under

this

section

28

may

terminate

membership

under

this

chapter

by

informing

the

29

system

in

writing

of

the

expiration

of

the

member’s

term

of

30

office

or

by

informing

the

system

of

the

member’s

intent

to

31

terminate

membership

for

employment

as

an

elective

official

and

32

establishing

that

the

member

has

a

bona

fide

termination

of

33

employment

from

all

employment

covered

under

this

chapter

other

34

than

as

an

elective

official

and

that

the

member

has

filed

a

35

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completed

application

for

benefits

form

with

the

system.

A

1

county

attorney

is

an

employee

for

purposes

of

this

chapter

2

whether

that

county

attorney

is

employed

on

a

full-time

or

3

part-time

basis.

4

Sec.

19.

Section

97C.2,

subsection

1,

Code

2026,

is

amended

5

to

read

as

follows:

6

1.

The

term

“employee”

includes

elective

and

appointive

7

officials

of

the

state

or

any

political

subdivision

thereof,

8

except

elective

officials

in

positions,

the

compensation

9

for

which

is

on

a

fee

basis,

elective

officials

of

school

10

districts,

elective

officials

of

townships,

and

elective

11

officials

of

other

political

subdivisions

who

are

in

part-time

12

positions.

However,

a

member

of

a

county

board

of

supervisors

13

or

a

county

attorney

shall

not

be

deemed

to

be

an

elective

14

official

in

a

part-time

position,

but

every

member

of

a

county

15

board

of

supervisors

and

every

county

attorney

shall

be

deemed

16

to

be

an

employee

under

this

chapter

and

is

eligible

to

receive

17

the

benefits

provided

by

this

chapter

to

which

the

member

may

18

be

entitled

as

an

employee.

19

Sec.

20.

Section

101.8,

Code

2026,

is

amended

to

read

as

20

follows:

21

101.8

Assistance

by

local

officials.

22

The

chief

fire

prevention

officer

of

every

city

or

village

23

having

an

established

fire

prevention

department,

the

chief

of

24

the

fire

department

of

every

other

city

or

village

in

which

25

a

fire

department

is

established,

the

mayor

of

every

city

in

26

which

no

fire

department

exists,

the

township

clerk

secretary

27

of

every

township

outside

the

limits

of

any

city

or

village

,

28

and

all

other

local

officials

upon

whom

fire

prevention

duties

29

are

imposed

by

law

shall

assist

the

director

in

the

enforcement

30

of

the

rules.

31

Sec.

21.

Section

165.35,

Code

2026,

is

amended

to

read

as

32

follows:

33

165.35

Township

County

animal

board

of

health.

34

The

township

trustees

in

such

fence

viewers

appointed

35

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pursuant

to

section

359A.2A

in

each

county

are

hereby

1

constituted

the

animal

board

of

health

in

their

respective

2

townships

counties

and

they

shall

by

April

1

of

each

year

,

and

3

at

such

other

times

as

they

shall

deem

advisable,

make

a

survey

4

and

report

to

the

department

all

breeding

cattle

brought

from

5

outside

of

the

county

into

each

township

in

their

respective

6

townships

from

outside

of

the

county

counties

.

7

Sec.

22.

Section

169C.6,

subsection

3,

Code

2026,

is

amended

8

to

read

as

follows:

9

3.

If

the

fence

is

not

erected

or

maintained

as

required

10

in

section

359A.6

,

and

upon

the

written

request

of

the

board

11

of

township

trustees,

the

board

of

supervisors

of

the

county

12

where

the

fence

is

to

be

erected

or

maintained

shall

act

in

the

13

same

manner

as

the

board

of

township

trustees

fence

viewers

14

under

that

section,

including

by

erecting

or

maintaining

the

15

fence,

ordering

payment

from

a

defaulted

party,

and

certifying

16

an

amount

due

to

the

county

treasurer

in

the

same

manner

as

in

17

section

359A.6

.

The

amount

due

shall

include

the

total

costs

18

required

to

erect

or

maintain

the

fence

and

a

penalty

equal

to

19

five

percent

of

the

total

costs.

The

amount

shall

be

placed

20

upon

the

county

system

and

collected

in

the

same

manner

as

21

ordinary

taxes.

Upon

certification

to

the

county

treasurer,

22

the

amount

assessed

shall

be

a

lien

on

the

parcel

until

paid.

23

Sec.

23.

Section

327G.4,

subsection

1,

paragraph

e,

Code

24

2026,

is

amended

to

read

as

follows:

25

e.

Any

other

type

which

that

the

fence

viewers

of

any

26

township

the

county

through

which

it

the

fence

passes

may

27

determine

as

efficient

as

any

of

the

above

types.

28

Sec.

24.

Section

331.248,

subsection

4,

paragraph

a,

29

subparagraph

(5),

Code

2026,

is

amended

to

read

as

follows:

30

(5)

Provide

for

a

method

for

the

governing

body

or

another

31

office

to

exercise

the

powers

and

duties

of

the

township

32

trustees,

in

lieu

of

their

election

or

appointment.

33

Sec.

25.

Section

331.322,

subsection

14,

Code

2026,

is

34

amended

to

read

as

follows:

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14.

Establish

and

pay

compensation

of

township

trustees

1

and

township

clerk

,

as

provided

in

sections

section

359.46

and

2

359.47

.

3

Sec.

26.

Section

331.324,

subsection

1,

paragraph

o,

Code

4

2026,

is

amended

to

read

as

follows:

5

o.

Fix

the

compensation

for

services

of

county

officers

and

6

township

officers

trustees

and

employees

if

not

otherwise

fixed

7

by

state

law.

8

Sec.

27.

Section

331.502,

subsection

5,

Code

2026,

is

9

amended

to

read

as

follows:

10

5.

Have

custody

of

the

official

bonds

of

county

and

township

11

officers

as

provided

in

section

64.23

.

12

Sec.

28.

Section

331.505,

subsection

6,

Code

2026,

is

13

amended

to

read

as

follows:

14

6.

Record

the

orders

of

suspension

and

temporary

15

appointment

of

county

officers

and

township

officers

trustees

16

as

provided

in

section

66.19

.

17

Sec.

29.

Section

331.512,

subsection

1,

paragraph

i,

Code

18

2026,

is

amended

to

read

as

follows:

19

i.

The

levy

of

taxes

certified

by

the

board

of

trustees

of

a

20

township

as

provided

in

chapters

chapter

359

and

360

.

21

Sec.

30.

Section

331.756,

subsection

7,

Code

2026,

is

22

amended

to

read

as

follows:

23

7.

Give

advice

or

a

written

opinion,

without

compensation,

24

to

the

board

and

other

county

officers

and

to

township

officers

25

trustees

,

when

requested

by

an

officer

or

trustee

,

upon

any

26

matters

in

which

the

state,

county,

or

township

is

interested,

27

or

relating

to

the

duty

of

the

officer

or

trustee

in

any

28

matters

in

which

the

state,

county,

or

township

may

have

an

29

interest,

but

the

county

attorney

shall

not

appear

before

30

the

board

at

a

hearing

in

which

the

state

or

county

is

not

31

interested.

32

Sec.

31.

Section

331.901,

subsection

5,

Code

2026,

is

33

amended

to

read

as

follows:

34

5.

A

county

or

township

officer

or

township

trustee,

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or

a

county

or

township

employee

,

shall

not

appropriate,

1

give,

or

loan

public

funds

to

or

in

favor

of

an

institution,

2

school,

association,

or

object

that

is

under

ecclesiastical

or

3

sectarian

management

or

control

unless

the

public

funds

are

to

4

be

utilized

for

a

project

or

program

that

benefits

the

public

5

and

does

not

require

any

religious

or

sectarian

services,

6

educational

programs,

or

participation

requirements.

7

Sec.

32.

Section

359.11,

Code

2026,

is

amended

by

striking

8

the

section

and

inserting

in

lieu

thereof

the

following:

9

359.11

Trustees

to

be

appointed.

10

1.

On

January

1,

2027,

the

board

of

supervisors

shall

11

appoint

three

registered

voters

of

each

township

to

serve

on

12

the

board

of

trustees

in

each

township.

The

initial

terms

of

13

the

board

of

trustees

shall

be

staggered.

One

appointee

under

14

this

subsection

shall

serve

a

term

of

one

year,

one

appointee

15

under

this

subsection

shall

serve

a

term

of

two

years,

and

one

16

appointee

under

this

subsection

shall

serve

a

term

of

three

17

years.

This

subsection

is

repealed

January

1,

2031.

18

2.

A

board

of

trustees

in

each

township

shall

consist

of

19

three

registered

voters

of

the

township

appointed

by

the

board

20

of

supervisors

to

serve

three-year

terms

staggered

so

that

one

21

term

expires

on

January

1

of

each

year.

Upon

the

expiration

of

22

the

term

of

an

appointee

to

the

board

of

trustees,

the

board

of

23

supervisors

shall

appoint

a

registered

voter

of

the

township

to

24

serve

a

term

of

three

years

beginning

January

1.

The

board

of

25

supervisors

may

remove

an

appointee

at

any

time

for

neglect

of

26

duty

or

maladministration.

A

vacancy

on

the

board

of

trustees

27

shall

be

filled

for

the

unexpired

portion

of

the

regular

term

28

in

the

same

manner

as

regular

appointments

are

made.

29

Sec.

33.

Section

359.17,

subsection

1,

Code

2026,

is

amended

30

to

read

as

follows:

31

1.

The

board

of

township

trustees

in

each

township

shall

32

consist

of

three

registered

voters

of

the

township

to

be

33

appointed

as

provided

in

section

359.11

.

However,

in

townships

34

with

a

taxable

valuation

for

property

tax

purposes

of

two

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hundred

fifty

million

dollars

or

more,

the

board

of

township

1

trustees

shall

consist

of

five

registered

voters

of

the

2

township.

The

trustees

shall

act

as

fence

viewers

as

provided

3

in

chapter

359A

and

shall

perform

other

duties

assigned

to

them

4

by

law.

The

board

of

trustees

shall

meet

not

less

than

two

5

times

a

year.

At

least

one

of

the

meetings

shall

be

scheduled

6

to

meet

the

requirements

of

section

359.49

.

7

Sec.

34.

Section

359.20,

Code

2026,

is

amended

to

read

as

8

follows:

9

359.20

Clerk

Secretary

to

keep

record.

10

1.

At

the

first

meeting

of

the

calendar

year,

the

trustees

11

shall

select

one

trustee

to

serve

as

a

secretary

for

the

12

calendar

year.

The

township

clerk

secretary

shall

keep

a

13

record

of

all

the

proceedings

and

orders

of

the

trustees,

and

14

of

all

acts

done

by

the

township

clerk

secretary

,

including

15

the

filing

of

certificates

of

official

oaths

having

been

taken

16

before

other

officers,

and

perform

such

other

acts

as

may

be

17

required

by

law.

18

2.

Township

records

and

documents,

or

accurate

19

reproductions,

shall

be

kept

by

the

township

clerk

board

of

20

trustees

for

at

least

five

years

except

that:

21

a.

Resolutions,

board

proceedings,

records

and

documents,

22

or

accurate

reproductions,

relating

to

the

issuance

of

public

23

bonds

or

obligations

shall

be

kept

for

at

least

eleven

years

24

following

the

final

maturity

of

the

bonds

or

obligations.

25

Thereafter,

such

records,

documents,

and

reproductions

may

be

26

destroyed,

preserving

confidentiality

as

necessary.

27

b.

Resolutions,

board

proceedings,

records,

and

documents,

28

or

accurate

reproductions,

relating

to

real

property

29

transactions

shall

be

maintained

permanently.

30

Sec.

35.

Section

359.21,

Code

2026,

is

amended

to

read

as

31

follows:

32

359.21

Receipt

and

custody

of

funds.

33

1.

Each

township

clerk

secretary

shall

receive,

collect,

34

and

disburse,

under

the

orders

of

the

township

trustees,

all

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funds

belonging

to

the

township,

including

the

cemetery

fund.

1

A

claim

shall

not

be

paid

until

it

has

been

audited

by

the

2

trustees.

3

2.

Before

the

fifteenth

day

of

each

month,

the

county

4

treasurer

shall

notify

the

chairperson

of

the

board

of

trustees

5

of

the

amount

collected

for

each

fund

to

the

first

day

of

that

6

month

and

shall

pay

that

amount

to

the

clerk

secretary

as

7

provided

in

section

331.552,

subsection

29

.

8

Sec.

36.

Section

359.23,

subsection

1,

Code

2026,

is

amended

9

to

read

as

follows:

10

1.

Each

township

clerk

secretary

shall

prepare,

on

or

before

11

September

30

of

each

year,

a

statement

in

writing

,

showing

all

12

receipts

of

money

and

disbursements

in

the

clerk’s

office

by

13

the

secretary

for

each

separate

tax

levy

authorized

by

law

for

14

the

preceding

fiscal

year,

showing

the

current

public

debt

of

15

the

township,

and

showing

the

balance

as

of

June

30

of

all

16

separate

reserve

accounts

held

by

the

township,

which

shall

17

be

certified

as

correct

by

the

trustees

of

the

township.

The

18

statement

shall

be

in

a

form

prescribed

by

the

county

finance

19

committee

in

consultation

with

the

department

of

management.

20

Each

township

clerk

secretary

shall

send

a

copy

of

this

written

21

statement

to

the

county

auditor

no

later

than

seven

days

after

22

the

statement

is

certified

by

the

trustees.

The

county

auditor

23

shall

post

the

statement

or

a

summary

of

the

statement

in

a

24

prominent

place

in

the

building

where

the

auditor’s

office

is

25

located.

The

county

treasurer

shall

withhold

disbursement

of

26

township

taxes

until

the

statement

is

filed

with

the

county

27

auditor.

The

county

auditor

shall

notify

the

county

treasurer

28

if

taxes

are

to

be

withheld.

29

Sec.

37.

Section

359.24,

Code

2026,

is

amended

to

read

as

30

follows:

31

359.24

Clerk

and

Board

of

trustees

abolished.

32

Where

a

city

constitutes

one

or

more

civil

townships

the

33

boundary

lines

of

which

coincide

throughout

with

the

boundary

34

lines

of

the

city,

the

offices

of

township

clerk

and

trustee

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are

board

of

trustees

is

abolished.

1

Sec.

38.

Section

359.25,

Code

2026,

is

amended

to

read

as

2

follows:

3

359.25

Clerk

and

council

to

act.

4

The

duties

required

by

law

of

the

township

clerk

secretary

in

5

cities

described

in

section

359.24

shall

be

performed

by

the

6

city

clerk,

and

those

required

of

the

board

of

trustees

shall

7

be

performed

by

the

city

council.

8

Sec.

39.

Section

359.26,

Code

2026,

is

amended

to

read

as

9

follows:

10

359.26

Transfer

of

funds.

11

The

moneys

and

assets

belonging

to

each

civil

township

12

described

in

section

359.24

shall

become

the

moneys

and

assets

13

of

the

city

in

which

the

civil

township

is

situated.

The

14

township

clerks

secretary

shall

turn

such

moneys

and

assets

15

over

to

the

city

treasurer

or

clerk,

to

be

disbursed

by

the

16

city

in

the

same

manner

and

for

the

same

purposes

as

required

17

by

law

for

the

disposition

of

township

funds.

The

city

18

shall

assume

all

liabilities

of

a

civil

township

to

which

the

19

provisions

of

this

section

apply.

20

Sec.

40.

Section

359.27,

Code

2026,

is

amended

to

read

as

21

follows:

22

359.27

Payment

of

funds.

23

County

treasurers

are

hereby

authorized

to

pay

over

to

the

24

treasurers

or

clerks

of

cities

which

come

under

the

provisions

25

of

sections

359.24

,

359.25

,

and

359.26

all

funds

which

that

26

would

otherwise

be

paid

over

to

the

township

clerks

secretaries

27

of

such

townships.

28

Sec.

41.

Section

359.40,

Code

2026,

is

amended

to

read

as

29

follows:

30

359.40

Cemeteries

——

plats

——

records.

31

Where

there

is

located

in

any

township

one

or

more

32

cemeteries,

the

owner

of

the

same,

or

any

party

owning

an

33

interest

therein,

may

cause

the

same

to

be

surveyed,

platted,

34

and

laid

out

into

subdivisions

and

lots,

numbering

the

same

by

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progressive

numbers,

giving

the

length

and

breadth,

also

the

1

location

with

reference

to

known

or

permanent

monuments

to

be

2

made.

The

plat

shall

accurately

describe

all

the

subdivisions

3

of

the

tract

of

land

used,

or

designed

to

be

used

as

a

cemetery,

4

and

shall

be

recorded

in

the

office

of

the

county

recorder,

and

5

filed

with

and

recorded

by

the

township

clerk

secretary

,

and

6

preserved

by

the

township

clerk

among

the

records

of

the

office

7

board

of

township

trustees

.

8

Sec.

42.

Section

359.43,

subsection

5,

Code

2026,

is

amended

9

to

read

as

follows:

10

5.

Township

taxes

collected

and

disbursed

by

the

county

11

shall

be

apportioned

by

the

clerk

secretary

and

paid

into

the

12

separate

accounts

of

the

tax

districts

no

later

than

May

31

and

13

November

30

of

each

year.

14

Sec.

43.

Section

359.49,

Code

2026,

is

amended

by

adding

the

15

following

new

subsection:

16

NEW

SUBSECTION

.

1A.

Prior

to

adoption

and

certification

17

of

the

budget

proposed

pursuant

to

this

section,

the

board

18

of

trustees

shall

provide

the

proposed

budget

to

the

board

19

of

supervisors.

The

board

of

supervisors

shall

have

the

20

option

to

approve

or

reject

the

proposed

budget.

The

board

of

21

supervisors

shall

approve

or

reject

the

proposed

budget

with

22

recommended

changes

in

a

timely

manner

so

as

to

not

delay

the

23

duties

of

the

board

of

trustees

to

adopt

a

budget

and

certify

24

taxes

by

the

deadlines

provided

in

this

section.

25

Sec.

44.

Section

359.49,

subsections

3,

5,

and

7,

Code

2026,

26

are

amended

to

read

as

follows:

27

3.

Not

less

than

ten

days

before

the

date

set

for

the

28

regular

meeting

of

the

board

at

which

objections

and

arguments

29

on

the

budget

will

be

heard,

the

clerk

secretary

shall

make

30

available

a

sufficient

number

of

copies

of

the

detailed

budget

31

to

meet

the

requests

of

taxpayers

and

organizations.

32

5.

The

board

of

trustees

shall

set

a

time

and

place

for

33

a

regular

meeting

before

final

certification

of

the

budget,

34

which

meeting

shall

provide

time

for

comments

and

objections

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to

be

heard

on

the

proposed

budget.

The

meeting

shall

be

held

1

no

less

than

ten

days

and

no

more

than

twenty

days

after

the

2

proposed

budget

is

posted

by

the

county

auditor.

The

county

3

auditor

shall

certify

to

the

clerk

township

secretary

the

date

4

of

posting.

5

7.

After

the

meeting

on

the

proposed

budget,

the

board

6

of

trustees

shall

adopt

by

resolution

a

budget

for

at

least

7

the

next

fiscal

year,

and

the

clerk

secretary

shall

certify

8

the

necessary

tax

levy

for

the

next

fiscal

year

to

the

county

9

auditor

and

the

county

board

of

supervisors

by

April

30.

The

10

tax

levy

certified

may

be

less

than

but

shall

not

be

more

than

11

the

amount

estimated

in

the

proposed

budget

submitted

at

the

12

meeting.

Two

copies

each

of

the

detailed

budget

as

adopted

and

13

of

the

certified

tax

levy

must

be

transmitted

to

the

county

14

auditor

by

April

30.

15

Sec.

45.

Section

359.50,

subsection

1,

Code

2026,

is

amended

16

to

read

as

follows:

17

1.

A

township

budget

as

finally

adopted

for

the

following

18

fiscal

year

becomes

effective

July

1.

A

township

budget

for

19

the

current

fiscal

year

may

be

amended

,

with

the

approval

of

20

the

board

of

supervisors,

for

any

of

the

following

purposes:

21

a.

To

permit

the

expenditure

of

unexpended,

unencumbered

22

cash

balances

on

hand

at

the

end

of

the

preceding

fiscal

year

23

which

that

had

not

been

anticipated

in

the

budget.

24

b.

To

permit

the

expenditure

of

amounts

anticipated

to

be

25

available

from

sources

other

than

property

taxation,

and

which

26

that

had

not

been

anticipated

in

the

budget.

27

Sec.

46.

Section

359A.2,

Code

2026,

is

amended

to

read

as

28

follows:

29

359A.2

Trimming

and

cutting

back.

30

If

said

fence

be

hedge,

the

owner

thereof

shall

trim

or

31

cut

it

back

twice

during

each

calendar

year,

the

first

time

32

during

the

month

of

June

and

the

last

time

during

the

month

of

33

September,

to

within

five

feet

from

the

ground,

unless

such

34

owners

otherwise

agree

in

writing

to

be

filed

with

and

recorded

35

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by

the

township

clerk

county

recorder

.

1

Sec.

47.

Section

359A.2A,

subsections

1

and

4,

Code

2026,

2

are

amended

to

read

as

follows:

3

1.

The

trustees

of

the

township

where

a

controversy

arises

4

under

this

chapter

shall

serve

as

fence

viewers

The

county

5

board

of

supervisors

shall

appoint

three

township

trustees

6

from

the

county

to

serve

three-year

terms

as

fence

viewers.

A

7

fence

viewer’s

term

shall

terminate

if

the

person’s

term

as

8

a

township

trustee

ends

and

the

person

is

not

reappointed

to

9

continue

serving

as

a

township

trustee.

No

two

appointees

10

shall

be

a

resident

of

the

same

township

.

The

fence

viewers

11

shall

have

authority

to

hear

and

decide

all

questions

related

12

to

matters

that

are

part

of

the

controversy

as

provided

in

this

13

chapter

.

14

4.

Upon

the

disqualification

of

the

a

fence

viewer,

15

the

remaining

trustees

county

board

of

supervisors

shall

16

appoint

a

qualified

substitute

fence

viewer

to

decide

each

17

question

related

to

a

matter

in

controversy.

If

a

trustee

18

fence

viewer

is

not

remaining,

the

township

clerk

county

19

board

of

supervisors

shall

appoint

three

qualified

substitute

20

fence

viewers

to

decide

each

question

related

to

a

matter

in

21

controversy.

However,

this

subsection

does

not

apply

if

the

22

township

clerk

board

of

supervisors

selects

a

fence

viewer

as

23

provided

in

section

359A.14

.

24

Sec.

48.

Section

359A.2A,

subsection

2,

paragraph

b,

Code

25

2026,

is

amended

to

read

as

follows:

26

b.

A

fence

viewer

who

has

a

conflict

of

interest

in

27

deciding

a

question

related

to

a

matter

that

is

part

of

the

28

controversy

is

disqualified

from

participating

in

the

matter.

29

The

disqualification

shall

be

made

by

the

election

of

the

fence

30

viewer

or

unanimous

vote

of

the

fence

viewers

who

do

not

have

a

31

conflict

of

interest

in

the

matter.

However,

if

three

or

more

32

fence

viewers

do

not

have

a

conflict

of

interest

in

the

matter,

33

the

disqualification

shall

be

made

by

a

majority

vote

of

those

34

fence

viewers.

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Sec.

49.

Section

359A.6,

Code

2026,

is

amended

to

read

as

1

follows:

2

359A.6

Default

——

costs

and

fees

collected.

3

If

the

erecting,

rebuilding,

or

repairing

of

a

fence

is

not

4

completed

within

thirty

days

from

and

after

the

time

fixed

in

5

the

order

issued

under

section

359A.4

,

the

board

of

township

6

trustees

acting

as

fence

viewers

county

board

of

supervisors

7

shall

cause

the

fence

to

be

erected,

rebuilt,

and

repaired,

8

and

the

value

thereof

may

be

fixed

by

the

fence

viewers.

The

9

board

of

supervisors

shall

determine

fees

of

the

fence

viewers.

10

Unless

the

sum

so

fixed,

together

with

all

fees

of

the

fence

11

viewers

caused

by

the

default,

is

paid

to

the

county

treasurer,

12

within

ten

days

after

the

full

amount

due

is

ascertained,

13

or

when

ordered

to

pay

for

an

existing

fence,

and

the

value

14

thereof

is

fixed

by

the

fence

viewers,

and

the

sum,

together

15

with

the

fees

of

the

fence

viewers,

remains

unpaid

by

the

party

16

in

default

for

ten

days,

the

fence

viewers

shall

certify

to

the

17

county

treasurer

the

full

amount

due

from

the

party

or

parties

18

in

default,

including

all

fees

and

costs

assessed

by

the

fence

19

viewers,

together

with

a

description

of

the

real

estate

owned

20

by

the

party

or

parties

in

default

along

or

upon

which

the

said

21

fence

exists.

The

county

treasurer

shall

enter

the

full

amount

22

due

upon

the

county

system,

and

the

amount

shall

be

collected

23

in

the

same

manner

as

ordinary

taxes.

Upon

certification

to

24

the

county

treasurer,

the

amount

assessed

shall

be

a

lien

on

25

the

parcel

until

paid.

26

Sec.

50.

Section

359A.8,

Code

2026,

is

amended

to

read

as

27

follows:

28

359A.8

Orders.

29

All

orders

and

decisions

made

by

the

fence

viewers

shall

be

30

in

writing,

signed

by

at

least

two

of

them,

and

filed

with

the

31

township

clerk

county

recorder

.

The

county

recorder

shall

not

32

collect

fees

under

this

section.

33

Sec.

51.

Section

359A.10,

Code

2026,

is

amended

to

read

as

34

follows:

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359A.10

Entry

and

record

of

orders.

1

Such

orders,

decisions,

notices,

and

returns

shall

be

2

entered

of

record

at

length

by

the

relevant

township

clerk

3

secretary

,

and

a

copy

thereof

certified

by

the

relevant

4

township

clerk

secretary

to

the

county

recorder,

who

shall

5

record

the

same

in

the

recorder’s

office

in

the

manner

6

specified

in

sections

558.49

and

558.52

,

and

index

such

record

7

in

the

name

of

each

adjoining

owner

as

grantor

to

the

other.

8

The

county

recorder

shall

collect

fees

specified

in

section

9

331.604

.

10

Sec.

52.

Section

359A.14,

Code

2026,

is

amended

to

read

as

11

follows:

12

359A.14

Lands

in

different

townships

counties

.

13

When

the

adjoining

lands

are

situated

in

different

townships

14

in

the

same

or

different

counties,

the

clerk

of

the

township

15

board

of

supervisors

of

the

county

of

the

owner

making

the

16

application

shall

select

two

trustees

of

the

clerk’s

township

17

as

three

fence

viewers

from

its

county

,

and

the

clerk

of

the

18

other

township

one

board

of

supervisors

of

the

other

county

19

shall

select

two

fence

viewers

from

that

clerk’s

township

20

county

,

who

shall

possess,

in

such

case,

all

the

powers

given

21

to

fence

viewers

in

this

chapter

,

but

all

orders,

notices,

and

22

valuations

and

taxation

of

costs

made

by

them

must

be

recorded

23

in

both

townships

and

in

the

office

of

the

recorder

of

deeds

of

24

each

county.

25

Sec.

53.

Section

359A.23,

Code

2026,

is

amended

to

read

as

26

follows:

27

359A.23

Appeal.

28

Any

person

affected

by

an

order

or

decision

of

the

fence

29

viewers

may

appeal

to

the

district

court

by

filing

with

the

30

clerk

of

said

court

a

notice

of

appeal

within

twenty

days

after

31

the

rendition

of

the

order

or

decision

appealed

from

and

filing

32

an

appeal

bond

in

an

amount

approved

by

the

township

clerk

33

board

of

supervisors

.

The

relevant

township

clerk

secretary

,

34

after

recording

the

original

papers,

shall

thereupon

file

them

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in

the

office

of

the

clerk

of

the

district

court,

certifying

1

them

to

be

such,

and

the

clerk

shall

docket

them,

entitling

the

2

applicant

or

petitioner

as

plaintiff,

and

it

shall

stand

for

3

trial

as

other

cases.

4

Sec.

54.

Section

359A.25,

Code

2026,

is

amended

to

read

as

5

follows:

6

359A.25

Record

kept

——

fees

of

clerk

secretary

.

7

The

township

clerk

secretary

shall

enter

all

matters

herein

8

required

to

be

made

of

record

in

the

clerk’s

township’s

record

9

book,

and

shall

receive

ten

cents

for

each

one

hundred

words

in

10

entering

of

record

and

making

certified

copies

of

the

matters

11

herein

provided

for,

and

twenty-five

cents

additional

for

the

12

clerk’s

secretary’s

certificate

thereto

when

required,

and

13

shall

also

receive

the

costs

of

recording

in

the

office

of

the

14

recorder

of

deeds

of

any

instrument

required

to

be

so

recorded.

15

Sec.

55.

REPEAL.

Sections

39.22,

64.12,

359.10,

359.12,

16

359.13,

and

359.47,

Code

2026,

are

repealed.

17

Sec.

56.

REPEAL.

Chapter

360,

Code

2026,

is

repealed.

18

Sec.

57.

TRANSITION

——

ELECTED

TOWNSHIP

OFFICIALS.

The

19

term

of

all

elected

township

officials

in

all

townships

in

this

20

state

shall

terminate

on

January

1,

2027.

A

person

serving

as

21

a

township

trustee

or

township

clerk

pursuant

to

chapter

359,

22

Code

2026,

may

continue

serving

in

that

role

until

January

1,

23

2027.

24

Sec.

58.

EFFECTIVE

DATE.

This

Act,

being

deemed

of

25

immediate

importance,

takes

effect

upon

enactment.

26

Sec.

59.

APPLICABILITY.

The

following

apply

July

1,

2026,

27

to

the

adoption,

certification,

and

amendment

of

township

28

budgets

for

fiscal

years

beginning

on

and

after

July

1,

2027:

29

1.

The

section

of

this

Act

enacting

section

359.49,

30

subsection

1A.

31

2.

The

section

of

this

Act

amending

section

359.49,

32

subsections

3,

5,

and

7.

33

3.

The

section

of

this

Act

amending

section

359.50,

34

subsection

1.

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EXPLANATION

1

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

2

the

explanation’s

substance

by

the

members

of

the

general

assembly.

3

This

bill

relates

to

township

boards

of

trustees,

including

4

the

appointment

and

duties

of

township

officers

and

township

5

budgets.

6

Under

current

law,

the

county

board

of

supervisors

is

7

responsible

for

dividing

each

county

into

townships.

Townships

8

in

Iowa

have

a

board

of

township

trustees

that

is

typically

9

composed

of

three

members

who

are

registered

voters

of

the

10

township.

A

board

of

trustees

for

a

township

with

a

taxable

11

valuation

for

property

tax

purposes

of

$250

million

or

more

12

consists

of

five

registered

voters

of

the

township.

The

13

township

trustees

act

as

fence

viewers

for

the

township

and

14

perform

other

duties

assigned

by

law,

including

funding

and

15

maintaining

pioneer

cemeteries,

fire

protection

services,

16

and

emergency

medical

services,

and

serving

as

the

township

17

animal

board

of

health.

Township

trustees

are

elected

to

18

serve

four-year

terms.

A

board

of

trustees

is

supported

by

a

19

township

clerk,

who

is

elected

to

serve

a

four-year

term.

20

The

bill

eliminates

township

trustees

as

an

elected

position

21

and

instead

requires

the

board

of

supervisors

to

appoint

three

22

registered

voters

in

each

township

to

serve

a

three-year

term

23

on

the

board

of

trustees.

The

bill

eliminates

the

role

of

24

township

clerk

and

instead

requires

the

township

trustees

to

25

select

one

of

the

trustees

to

serve

a

one-year

term

as

the

26

secretary,

who

shall

perform

many

of

the

duties

assigned

to

a

27

township

clerk

under

current

law.

28

The

bill

requires

the

board

of

supervisors

to

appoint

three

29

township

trustees

in

the

county

to

serve

as

countywide

fence

30

viewers

and,

by

operation

of

law,

as

a

countywide

animal

31

board

of

health.

The

bill

disqualifies

a

fence

viewer

with

a

32

conflict

of

interest

from

participating

in

a

matter

without,

33

as

provided

in

current

law,

requiring

a

vote

of

the

other

34

fence

viewers

on

whether

to

disqualify

the

fence

viewer

with

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a

conflict

of

interest.

When

a

matter

arises

involving

land

1

located

in

two

different

counties,

the

bill

requires

the

2

board

of

supervisors

of

the

county

of

the

owner

making

the

3

application

to

select

three

fence

viewers

and

the

board

of

4

supervisors

from

the

other

county

to

select

two

fence

viewers,

5

who

together

shall

perform

all

duties

of

the

fence

viewers.

6

A

board

of

township

trustees

is

responsible

for

adopting

7

and

certifying

a

township

budget.

Prior

to

adoption

and

8

certification

of

the

budget,

the

bill

requires

the

board

of

9

township

trustees

to

provide

the

proposed

budget

to

the

board

10

of

supervisors

for

approval.

The

board

of

supervisors

must

11

accept

or

reject

the

proposed

budget

with

recommended

changes

12

in

a

timely

manner

so

as

to

not

delay

the

duties

of

the

board

13

of

township

trustees

in

adopting

a

budget

and

certifying

taxes

14

by

the

deadlines

provided

in

Code

section

359.49.

The

bill

15

requires

a

board

of

township

trustees

to

obtain

the

approval

of

16

the

board

of

supervisors

prior

to

amending

an

adopted

budget.

17

The

bill’s

provisions

relating

to

the

township

budget

process

18

apply

to

the

adoption,

certification,

and

amendment

of

township

19

budgets

for

fiscal

years

beginning

on

and

after

July

1,

2027.

20

The

bill

repeals

Code

chapter

360,

which

governs

the

21

building

or

acquisition

of

public

halls

to

serve

as

township

22

halls.

23

The

bill

terminates

the

term

of

all

elected

township

24

officials

in

all

townships

in

this

state

on

January

1,

2027.

A

25

person

serving

as

a

township

trustee

or

township

clerk

pursuant

26

to

current

law

may

continue

serving

in

that

role

until

January

27

1,

2027.

28

Under

current

law,

each

employee

whose

employment

commences

29

after

July

4,

1953,

or

any

publicly

elected

official

of

the

30

state

or

any

of

its

political

subdivisions

shall

become

a

31

member

of

the

Iowa

public

employees’

retirement

system

(IPERS)

32

upon

the

first

day

in

which

such

employee

is

employed.

The

33

term

“employee”

includes

elective

officials

of

townships.

34

The

bill

removes

elective

officials

of

townships

from

the

35

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2431

definition

of

“employee”

for

purposes

of

IPERS.

1

Current

law

authorizes

IPERS

to

enter

into

an

agreement

with

2

the

federal

security

administration

or

its

successor

(currently

3

the

United

States

social

security

administration)

for

the

4

purpose

of

extending

the

benefits

of

the

federal

old-age

and

5

survivors’

insurance

system

to

employees

of

the

state

or

6

any

political

subdivision

thereof

with

respect

to

services

7

specified

in

such

agreement

that

constitute

“employment”.

The

8

agreement

must

provide

that

benefits

will

be

provided

for

9

employees

whose

services

are

covered

by

the

agreement,

and

10

their

dependents

and

survivors,

on

the

same

basis

as

though

11

such

services

constituted

employment

within

the

meaning

of

12

Tit.

II

of

the

federal

Social

Security

Act,

and

the

state

13

will

pay

to

the

secretary

of

the

treasury

contributions

with

14

respect

to

wages.

All

services

that

constitute

employment

and

15

are

performed

in

the

employ

of

the

state,

or

any

political

16

subdivision,

by

employees

of

the

state,

or

of

any

political

17

subdivision,

shall

be

covered

by

the

agreement.

The

term

18

“employee”

includes

elective

and

appointive

officials

of

the

19

state

or

any

political

subdivision

thereof,

except

elective

20

officials

in

positions,

the

compensation

for

which

is

on

a

21

fee

basis,

elective

officials

of

school

districts,

elective

22

officials

of

townships,

and

elective

officials

of

other

23

political

subdivisions

who

are

in

part-time

positions.

The

24

bill

provides

that

the

term

“employee”

includes

elective

and

25

appointive

officials

of

the

state

or

any

political

subdivision

26

thereof,

except

elective

officials

in

positions,

the

27

compensation

for

which

is

on

a

fee

basis,

elective

officials

28

of

school

districts,

and

elective

officials

of

other

political

29

subdivisions

who

are

in

part-time

positions.

Current

law

30

provides

that

the

term

“political

subdivision”

includes

an

31

instrumentality

of

the

state

of

Iowa,

of

one

or

more

of

its

32

political

subdivisions,

or

of

the

state

and

one

or

more

of

its

33

political

subdivisions,

but

only

if

such

instrumentality

is

34

a

juristic

entity

that

is

legally

separate

and

distinct

from

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2431

the

state

or

subdivision

and

only

if

its

employees

are

not

by

1

virtue

of

their

relation

to

such

juristic

entity

employees

of

2

the

state

or

subdivisions.

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