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2015 Op. Iowa Att'y Gen. [i] (2015)

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                                                     The Honorable  Rich Taylor
                                                     Office of the Attorney General
                                                          January 16, 2015
                                                   2015 WL  10014872  (Iowa A.G.)

                                                   Office of the Attorney General

                                                            State of Iowa
                                                                 *1
                                                         Opinion No. 15-1-1
                                                         *1 January 16, 2015
*1 COUNTIES:   Iowa Constitution art. Ill, §§ 30 and 39A; Iowa Code §§ 331.301; 1848 Iowa Acts, 1 st G.A., extra session, ch. 52. Lee
County, under County Home  Rule powers  granted under Iowa Constitution art. Ill, sec. 39A, may eliminate one of its county seats designated
by the special law contained in 1848 Iowa Acts, 1st G.A., extra session, ch. 52, requiring district court be held in two cities in Lee County
provided such action does not seek to close the district court, clerk of court's office or discontinue sheriffs services to these courts in either
city. (Thompson & Bennett to Taylor, 1-16-15)

*1 The Honorable Rich Taylor
*1 State Senator

Dear Senator Taylor:
*1 You have requested an opinion from this office whether current Iowa law would permit the Lee County Board of Supervisors to eliminate
one of the two county seats in that county.1 It is our determination that action by Lee County to designate a single county seat by ordinance
would be permitted under County Home  Rule as long as such action does not close or move the district court and clerks of court offices
maintained in Fort Madison and Keokuk or discontinue sheriffs services to both courts at these cities.

County  Seat under  Iowa Law

*1 County seat, as defined in Way v Fox, 109 Iowa 340, 80 N.W. 405 (1899), is the place properly designated for doing the business of the
county, where public buildings are to be erected, where the courts are held, and where county offices are located. This is consistent with the
following description of the purpose of county seat made during debate on Article Ill, Section 30 of the Iowa Constitution during the 1857
Constitutional Convention:

      *1 Every county must have a point, a public place in which to transact county business, hold their courts, have their public offices,
      keep their records, receive their taxes, &c.

*1 Comments   by J. C. Hall, Debates of the 1857 Iowa Constitutional Convention, Vol. 1, p. 536. See also 56 Am. Jur. 2d. Municipal
Corporations § 27 (county seat is principal city of the county where county officers perform their functions, county records are kept, and
ordinarily the principal county buildings including the county courthouse are located).

*1 The current Code of Iowa uses county seat as a legal designation for a variety of matters. See Iowa Code § 6B.46 ( 2014) (location for
court of condemnation for condemnation of existing utility); Iowa Code § 62.10 ( 2014) (location for trial of contested election); Iowa Code §
346.27 ( 2014) (allow county and its county seat to create an authority to construct joint buildings); Iowa Code § 450.66 ( 2014) (location to
appear before director of revenue under citation to locate inheritance tax property); Iowa Code § 455C.14 ( 2014) (location for beverage
container redemption center); Iowa Code § 468.184 ( 2014) (place for hearing on reclassification of levee district lands); Iowa Code §§
478.6, 479.8, and 479C.6 ( 2014) (location for condemnation hearing on utility improvements); Iowa Code § 602.1303 ( 2014) (city supplies
courtrooms for court held outside county seat); and Iowa Code § 602.81 02(1) ( 2014) (clerk of court to keep office at county seat).

*2 Significantly, designation as the county seat triggers a duty for the county board of supervisors to provide offices to the recorder,
treasurer, auditor, county attorney, county surveyor or engineer, county assessor and city assessor at the county seat. Iowa Code § 331.322
( 2014). Iowa Code section 331.322 is titled Duties relating to county and township officers and generally lists responsibilities of the board
of supervisors to provide adequate resources for the other county officers to conduct their duties. When the board has not provided such
office space at the county court house, this duty has been interpreted to require the board to compensate county officers for necessary office
space elsewhere. 1970  Op. Atty. Gen. 607 (#70-4-37), 1970 WL 207689. Iowa Code section 331.322(5) provides no requirement on the
staffing of these offices, nor does it provide hours that county offices must be open. Contrast this to the pre-county home rule provision, Iowa
Code  section 335.2 (1981), which required the recorder to keep an office at the county seat.

*2 While county seat continues to have legal significance post-home rule, the requirement that court be held at the county seat is no longer
a mandatory  requirement in all instances. See Iowa Code § 602.6105(1) ( 2014) and Iowa Code § 331.381(16) ( 2014) (allowing a county
with less than fifteen thousand residents to enter an agreement with a contiguous county to provide space for the district court); Iowa Code §
602.1303(9) ( 2014) (county may elect not to maintain space for district court in the county by cost sharing with contiguous county and
approval of the Supreme Court). Other provisions allow for court to be held at places in the county outside of the county seat. See Iowa Code
§602.1303()(c)  ( 2014) (city to provide court rooms when court is held in city not the county seat); lowa Code § 602.6105(2) ( 2014) (court
in Pottawattamie County to be held at Avoca in addition to the county seat); lowa Code § 602.6106 ( 2014) (providing all code provisions
relating to district courts applicable when court not held in county seat). These authorities suggest that while holding district court in a city

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