AI-assisted research summary: County secondary-road revenues must be credited to the secondary road fund, and the board may spend that fund on listed secondary-road services.
1. Except as otherwise provided by state law, county revenues for secondary road services shall be credited to the secondary road fund, including the following: a. Transfers from the general fund not to exceed in any year the dollar equivalent of a tax of sixteen and seven-eighths cents per thousand dollars of assessed value on all taxable property in the county multiplied by the ratio of current taxes actually collected and apportioned for the general basic levy to the total general basic levy for the current year, and an amount equivalent to the moneys derived by the general fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the general basic fund in the current year, multiplied by the ratio of sixteen and seven-eighths cents to three dollars and fifty cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes. b. Transfers from the rural services fund not to exceed in any year the dollar equivalent of a tax of three dollars and three-eighths cents per thousand dollars of assessed value on all taxable property not located within the corporate limits of a city in the county multiplied by the ratio of current taxes actually collected and apportioned for the rural services basic levy to the total rural services basic levy for the current year and an amount equivalent to the moneys derived by the rural services fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the rural services basic fund in the current year, multiplied by the ratio of three dollars and three-eighths cents to three dollars and ninety-five cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes. c. Moneys allotted to the county from the state road use tax fund. d. Moneys provided by individuals from their own contributions for the improvement of any secondary road. e. Other moneys dedicated to this fund by law including but not limited to sections 306.15, 309.52, 311.23, 311.29, and 313.28. 2. The board may make appropriations from the secondary road fund for the following secondary road services: a. Construction and reconstruction of secondary roads and costs incident to the construction and reconstruction. b. Maintenance and repair of secondary roads and costs incident to the maintenance and repair. c. Payment of all or part of the cost of construction and maintenance of bridges in cities having a population of eight thousand or less and all or part of the cost of construction of roads which are located within cities of less than four hundred population and which lead to state parks. d. Special drainage assessments levied on account of benefits to secondary roads. e. Payment of interest and principal on bonds of the county issued for secondary roads, bridges, or culverts constructed by the county. f. A legal obligation in connection with secondary roads and bridges, which obligation is required by law to be taken over and assumed by the county. g. Secondary road equipment, materials, and supplies, and garages or sheds for their storage, repair, and servicing. h. Assignment or designation of names or numbers to roads in the county and erection, construction, or maintenance of guideposts or signs at intersections of roads in the county. i. The services provided under sections 306.15, 309.18, 309.52, 311.7, 311.23, 313A.23, 316.14, 468.43, 468.108, 468.341, and 468.342, or other state law relating to secondary roads. 83 Acts, ch 123, §13, 209; 84 Acts, ch 1178, §8 – 10; 87 Acts, ch 160, §1; 87 Acts, ch 169, §5; 88 Acts, ch 1250, §12; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2008 Acts, ch 1124, §20 Referred to in §309.10, 312.2, 331.432, 357I.11