Union County Auditor
The office of the County Auditor was created in 1870 as part of a revamping of County Government. The duties of the office covered areas that had previously been given to the County Judge in 1851 in the first Code of Iowa, and then to the Clerk of Court in 1861 with the formation of the Board of Supervisors. The State Legislature added the duties of Commissioner of Elections in the early 1970's. The County Auditor is an elected position with a term of four years.
Our goals in serving the citizens of Union County:
- Provide accurate and reliable financial records, with full and complete disclosure of the County's finances.
- Preserve integrity and fairness in the election process.
- Provide efficient and knowledgeable service and be a key resource for information about Union County.
The County Auditor's main functions are:
- Real Estate - Maintains official County property transfer and plat books.
- Elections & Voter Registration - Conducts all elections for County, Cities, Schools, Special Districts & State of Iowa. Registers and maintains voter records.
- Property Taxation - Prepares the annual report of assessed and taxable valuations of property in the county for use by all local governmental entities in preparation of their budgets. Reviews and certifies budgets of all local governments in the county. Computes and certifies tax levies for taxing districts. Prepares tax lists for collection by the Treasurer.
- Clerk to the Board of Supervisors - Prepares meeting agendas, prepares and maintains minutes of Board proceedings, and maintains Board records.
- Custodian of the Courthouse - Oversight of the care and maintenance of the courthouse subject to direction of the Board of Supervisors.
- Maintains files for Liquor & Cigarette Licenses as approved by the Board
- Passport Agency - Effective May 1, 2011, the Union County Auditor’s Office is a passport acceptance agent for the US Department of State Federal Passport Agency.
Click here for more information on Passports
Financial duties of the Auditor include the preparation of the County's budget from material submitted by its departments and other agencies, and issuing payment for all services, materials and payroll charged to the County. The Auditor then maintains a ledger for each department in the County throughout the fiscal year (July 1 through June 30). The Auditor also keeps and maintains permanent financial records for the County. Many financial reports are published for public information.
The Auditor calculates tax rates for all taxing entities in the county (schools, cities, townships, etc) by applying taxes levied by those entities to the valuation of each property as determined by the Assessor, and then prepares a tax list showing each taxpayer's share of the total. These figures are then certified to the County Treasurer's Office for collection. Many of the records prepared in the Auditor's office are maintained permanently and are available for public use.