The Treasurer compiles composite reports from individual record books to general ledgers: reviews and reconciles receipts, bills, and cash received to assure accuracy of figures to prevent discrepancies and financial loss. In addition, the Treasurer categorizes, indexes, files and deposits materials, forms and monies received to assure public funds are administered properly.
The Treasurer is responsible for the proper receipt, accounting and disbursement of county funds within proper policies established by the State of Iowa, Cedar County Board of Supervisors and corporate and unincorporated taxing entities for adequate financial control.
- Investment of Revenues,
- Keep accurate record of monies received and disbursed,
- Check supporting data for all check and cash receipts from all county monies,
- Submit accurate financial records for annual audit,
- Prepare monthly reports,
- Prepare reports throughout the year for the Cedar County Board of Supervisors and State Auditor,
- Consult with members of the Investment Committee (various members of banking institutions in Cedar County),
- Update Investment Report annually if law changes,
- ACH transfers of monthly tax payments and from auto dealers,
- Send monthly monies to the Iowa Department of Transportation,
- Apportion taxes to various entities,
- Collect miscellaneous revenues from all county offices and departments.
Real Estate Division
- To collect taxes certified for all real estate, mobile homes, special assessments, utilities,
- Process Iowa Property Tax Credit Claims for senior citizens or disabled persons,
- Pursue collection of tax liens by ordinary lawsuit or by proceeding to the taking of the tax sale deed,
- Prepare for publishing a newspaper notice of tax sale,
- Conduct annual and adjourned tax sales,
- Send notice of delinquent taxes to taxpayers with outstanding taxes as of February 1,
- Send notice of annual tax sale no later than May 1,
- Process tax sale redemptions.
Motor Vehicle Division
- License, title, collect use tax and motor vehicle registrations in Cedar County,
- Issue duplicate, salvage, in lieu and in transit titles,
- Record and release security interests,
- Issue junking certificates for vehicles that are dismantled or no longer operable,
- Prepare reports for the Iowa Department of Transportation,
- Process refund claim forms,
- Issue special license plates,
- Work with Department of Transportation Investigators,
- Process uncollected parking tickets for cities of Cedar County.
Collection of Property Taxes
It is the Treasurer’s duty to collect all taxes, certified by the County Auditor, which includes real estate, mobile homes, special assessments, buildings on leased land, equipment assessed as real estate, utilities and grain handlers.
The County Auditor delivers tax lists of the various districts to the Treasurer at the beginning of each fiscal year.
Taxes are segregated in taxing districts, and the amounts collected are apportioned to the various funds; State, Area Schools, Ag Extension, Assessor/Appraiser, County, School, corporate entities and townships.
Property Tax Payments
- Property taxes may be paid in two installments.
- The first half is due September 1 and becomes delinquent October 1; the second half is due March 1 and becomes delinquent April 1.
- Delinquent interest accrues at the rate of 1.5% per month, rounded to the nearest dollar with a minimum of a dollar.
- Payments for redemption from tax sale must be paid by guaranteed funds.
- The rate of interest required by Iowa law to be paid in a redemption is 2% per month.
Notice of Delinquent Taxes
The law requires that a notice be sent to property owners who have outstanding taxes as of February 1.
The notification explains that under Iowa law, it is important for property owners to pay taxes and special assessments when they are due in order to avoid the tax sale.
Iowa law also requires that a notice of the annual tax sale shall be mailed not later than May 1 to the person in whose name the parcel subject to sale is taxed.
In compliance with this law, a Delinquent Tax Statement and Tax Sale Notice is mailed in April to provide proper notice of the pending tax sale.
Delinquent taxes as of May 1 are assessed a publication fee and must be advertised for sale at the annual tax sale in June.
The Annual Tax Sale is held the third Monday in June at 8:30 a.m. with an adjourned sale scheduled for the third Monday of each subsequent month.
Any delinquency must be offered for sale at the Regular or Public Bidder Tax Sale. Delinquent tax and/or special assessments advertised twice and remaining unsold for want of bidders, must be offered for sale at the annual Public Bidder Sale. Cedar County is required by Iowa law to purchase the delinquencies if there is no private sector bidder. Further, once a Certificate of Purchase at Tax Sale has been issued to the County, the Treasurer has the authority to bring an ordinary suit at law for the collection of taxes.
Exemption/Credit Applications: Iowa law provides for a number of credits and exemptions. It is the property owner's responsibility to apply for these as provided by law. It is also the property owner's responsibility to report to the Assessor when they are no longer eligible for any credit/exemption they have applied for.
To download forms: Please visit the Iowa Department of Revenue website.
All forms can be found at the above link except for the Business Property Tax Credit form.