COMPILED CODE - Iowa Legislature - State of Iowa

241
Tit. XII, Ch. 2. POWERS AND DUTIES OF SUPERVISORS. §§ 3138-3139-a3.
126 outside of cities and towns a tax of not more than one mill on the
127 dollar to be used exclusively for that purpose.
[R., '60, § 312; C., '73, § 303; C, '97, § 422; S. S., '15, § 422;
37 G. A., ch. 33, § 1 ; 39 G. A., ch. 32, § 1.]
SEC. 3138. Supervisors to tax dogs.
[Repealed by 39 G. A., ch. 140, § 15.]
SEC. 3139. Dogs to be assessed.
[This and the preceding section, along with sections 1848 to 1850,
inclusive, of the compiled code, repealed by 39 G. A., ch. 140, § 15, and
the fourteen following sections enacted in lieu thereof.]
SEC. 3139-al. Dog license—application—fee—license in lieu of
tax—additional fee—duration—license tag.
1 On or before the fifteenth day of January each year, the owner
2 of any dog three months old or over shall in written or printed form,
3 supplied by the board of supervisors, apply to the county auditor for
4, a license for each such dog owned by him.
5 Such application shall state the breed, sex, age, color and mark-
6 ings of such dog and the name and address of the owner, and shall be
7 accompanied by a fee of one dollar for each male or spayed female
8 dog, and three dollars for each female dog and such license shall be the
9 only license or tax required for said dog except that in counties where
10 the revenue derived under this and the next thirteen sections does not
11 equal the amount of claims upon the domestic animal fund in any one
12 year, the board of supervisors shall have power to levy an additional
13 fee of not to exceed two dollars on any dog, male or female, not owned
14 in cities already levying a municipal dog tax.
15 Such license shall be issued on a printed form, and shall be dated
16 and numbered serially, and shall bear the name of the county issuing
17 it, and a description of the dog licensed. All licenses shall be void
18 upon the fifteenth day of January of the following year.
19 The board of supervisors shall furnish and the county auditor
20 shall issue with each license, a metal tag. Such tag shall be affixed to
21 a substantial collar to be furnished by the owner, and with the tag
22 attached, shall at all times be kept on the dog for which the license is
23 issued.
[C, '97, § 458 ; S., '13, § 458 ; 37 G. A., ch. 50, § 2 ; 39 G. A., ch.
140, § 1.]
SEC 3139-a2. Who deemed owner.
1 Any person who owns, keeps or harbors a dog shall be considered
2 the owner thereof within the meaning of the preceding section.
[C, '97, § 457 ; 39 G. A., ch. 140, § 2.]
SEC. 3189-a3. Authority to take application—fee—duty of auditor.
1 Applications for such licenses may be made before any person who
2 is qualified to administer an oath and upon making application before
3 any such person the applicant shall pay to such person the sum of
I twenty-five cents as fee for taking the application. Upon the receipt
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