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![handle is hein.sag/sagia0011 and id is 1 raw text is: ASSESSORS; COUNTY OFFICES: Sharing of county assessors. Iowa Code §§ 28E.1,
331.301(1), 331.323, 441.1, 441.17(1) (2007). The section 441.17(1) requirement that assessors
devote full time to the duties of the assessor's office effectively precludes any sharing of those
duties or combining of two assessor offices through a 28E agreement or through a local
ordinance under home rule authority. Any sharing or combining of assessors or assessor offices
would require a legislative amendment to chapter 441 spelling out the duties of the assessor and
the affected boards of each respective assessing jurisdiction. (Miller to Schuling, Director, Iowa
Department of Revenue, 2-15-08) #08-2-1
February 15, 2008
Mark R. Schuling, Director
Iowa Department of Revenue
Hoover State Office Building
Fourth Floor
LOCAL
Dear Mr. Schuling:
You have asked for an opinion from the Attorney General as to whether it is permissible
for two counties to share an assessor through a chapter 28E agreement. As set forth below, we
conclude that an agreement between two counties to share the services of a single assessor would
be inconsistent with the chapter 441 requirement that each county assessor must devote full time
to the duties of the office.
Chapter 28E agreements are intended to allow state and local governments to efficiently
cooperate and share services and facilities with each other for the mutual advantage of each. See
Iowa Code § 28E.1 (2007); Barnes v. Dept. of Housing and Urban Development, 341 N.W.2d
766 (Iowa 1984). Section 28E.3 authorizes political subdivisions to exercise their powers
jointly and section 28E.4 authorizes public agencies of the state to enter into agreements for
joint or cooperative action. See Allis-Chalmers Corp. v. Emmet County Council of
Governments, 355 N.W.2d 586, 588 (Iowa 1984). However, chapter 28E does not confer any
additional powers on the cooperating agencies, it merely provides for their joint exercise.
Barnes, 341 N.W.2d at 767. Similarly, a 28E agreement shall not relieve any public agency of
any obligation or responsibility imposed upon it by law. . .. Iowa Code § 28E.7 (2007). If a
political subdivision cannot do an activity directly under its statutory authority, then it cannot do
that activity indirectly through a chapter 28E agreement. 1984 Iowa Op. Att'yGen. 167, 170
[1984 WL 60030]. If other provisions of the Iowa Code preclude counties from sharing an
assessor, then a chapter 28E agreement cannot be used to achieve that goal.
Section 441.1 requires the creation of an office of assessor in every county in Iowa. In
addition, cities of 10,000 or more in population may by ordinance provide for the selection of a
city assessor and for the assessment of city property, but such an office is not required. The
duties of all assessors, whether city or county, as set out in section 441.17, include a requirement
that the assessor shall rdlevote full time to the duties of the assessor's office and shall not](ViewImageLocal?handle=hein.sag/sagia0011&div=1&collection=&method=preview&ext=.png&size=3)