Iowa Code § 331.904 (2026)
Salaries of deputies, assistants, and clerks
1. a. The annual base salary of the first and second deputy officer of the office of auditor, treasurer, and recorder, the deputy in charge of elections administration, the deputy in charge of the motor vehicle registration and title division, and the deputy in charge of driver’s license issuance shall each be an amount not to exceed eighty-five percent of the annual salary of the deputy’s principal officer. In offices where more than two deputies are required, the annual base salary of each additional deputy shall be an amount not to exceed eighty percent of the principal officer’s salary. The amount of the annual base salary of each deputy shall be certified by the principal officer to the board and, if a deputy’s annual base salary does not exceed the limitations specified in this subsection, the board shall certify the annual base salary to the auditor. The board shall not certify a deputy’s annual base salary which exceeds the limitations of this subsection. b. As used in this subsection, “base salary” means the basic compensation excluding overtime pay, longevity pay, shift differential pay, or other supplement pay and fringe benefits. 2. Each deputy sheriff shall receive an annual base salary as follows: a. The annual base salary of a first or second deputy sheriff shall not exceed eighty-five percent of the annual base salary of the sheriff. b. The annual base salary of any other deputy sheriff shall not exceed the annual base salary of the first or second deputy sheriff. c. The sheriff shall set the annual base salary of each deputy sheriff who is classified as exempt under the federal Fair Labor Standards Act of 1938, as amended, subject to the limitations specified in paragraphs “a” and “b”. The sheriff shall certify the annual base salaries of the exempt deputy sheriffs to the board and, if the limitations of paragraphs “a” and “b” are not exceeded, the board shall certify the annual base salaries to the county auditor. d. The board shall set the annual base salaries of any deputy sheriffs who are not classified as exempt under the federal Fair Labor Standards Act of 1938, as amended. Upon certification by the sheriff, the board shall review, and may modify, the annual base salaries of the deputy sheriffs who are not classified as exempt. The annual base salaries set by the board are subject to the limitations specified in paragraphs “a” and “b”. e. As used in this subsection, “base salary” means the basic compensation excluding overtime pay, longevity pay, shift differential pay, or other supplement pay and fringe benefits. 3. The annual salary of each assistant county attorney shall be determined by the county attorney within the budget set for the county attorney’s office by the board. The salary of an assistant county attorney shall not exceed eighty-five percent of the maximum salary of a full-time county attorney. The county attorney shall inform the board of the full-time or part-time status of each assistant county attorney. In the case of a part-time assistant county\n\nTue Dec 09 22:15:28 2025 Iowa Code 2026, Chapter 331 (101, 6) 147 COUNTY HOME RULE IMPLEMENTATION, §331.905\n\nattorney, the county attorney shall inform the board of the approximate number of hours per week the assistant county attorney shall devote to official duties. 4. The board shall determine the compensation of extra help and clerks appointed by the principal county officers. 5. The deputy officers, assistants, clerks, and other employees of the county are also entitled to reimbursement for actual and necessary expenses incurred in the performance of their official duties. 1. [C51, §417; R60, §648; C73, §771; C97, §298, 481, 491, 496; S13, §496; SS15, §298, 298-a, 481, 491; C24, 27, 31, 35, 39, §5221, 5223, 5225, 5331; C46, §340.2, 340.4, 340.6, 340.12; C50, 54, 58, 62, §340.2; C66, 71, 73, 75, 77, 79, 81, §340.4; S81, §331.904(1); 81 Acts, ch 117, §903] 2. [C51, §417; R60, §648; C73, §771; C97, §510; SS15, §510-b; C24, 27, 31, 35, 39, §5227; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §340.8; S81, §331.904(2); 81 Acts, ch 117, §903] 3. [C97, §303; S13, §303-a; C24, 27, 31, 35, 39, §5229; C46, 50, 54, 58, 62, 66, 71, 73, 75, §340.10; C77, 79, 81, §340.10, 341.9; S81, §331.904(3); 81 Acts, ch 117, §903] 4. [C51, §417; R60, §648; C73, §771; C97, §298, 481, 491, 496, 510; S13, §496; SS15, §298, 298-a, 481, 491, 510-b; C24, 27, 31, 35, 39, §5221, 5223, 5225, 5227, 5331; C46, §340.2, 340.4, 340.6, 340.8, 340.12; C50, 54, 58, 62, §340.2, 340.8; C66, 71, 73, 75, 77, 79, 81, §340.4, 340.8; S81, §331.904(4); 81 Acts, ch 117, §903] 5. [S81, §331.904(5); 81 Acts, ch 117, §903] 83 Acts, ch 34, §1; 83 Acts, ch 123, §153, 209; 83 Acts, ch 186, §10099, 10201; 85 Acts, ch 195, §43; 94 Acts, ch 1004, §1; 97 Acts, ch 142, §1; 2006 Acts, ch 1070, §18; 2007 Acts, ch 123, §2, 3; 2010 Acts, ch 1061, §180; 2019 Acts, ch 123, §1 Referred to in §28E.30, 331.324, 341A.7
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