SCS HCS HB 613, 2015 (Amended Section - as Truly Agreed)
65.620. 1. Whenever any county abolishes township organization
the county treasurer and ex officio collector shall immediately
settle his accounts as treasurer with the county commission and
shall thereafter perform all duties, exercise all powers, have
all rights and be subject to all liabilities imposed and conferred
upon the county collector of revenue under chapter 52 until the
first Monday in March after the general election next following
the abolishment of township organization and until a collector
of revenue for the county is elected and qualified. The person
elected collector at the general election as aforesaid, if that
election is not one for collector of revenue under chapter 52,
shall serve until the first Monday in March following the election
and qualification of a collector of revenue under chapter 52.
Upon abolition of township organization a county treasurer shall
be appointed to serve until the expiration of the term of such
officer pursuant to chapter 54.
2. Upon abolition of township organization, title to all property of all kinds theretofore owned by the several townships of the county shall vest in the county and the county shall be liable for all outstanding obligations and liabilities of the several townships.
3. The terms of office of all township officers shall expire on the abolition of township organization and the township trustee of each township shall immediately settle his accounts with the county clerk and all township officers shall promptly deliver to the appropriate county officers, as directed by the county commission, all books, papers, records and property pertaining to their offices.
4. For a period of one calendar year following the abolition of the townships or until the voters of the county have approved a tax levy for road and bridge purposes, whichever occurs first, the county collector shall continue to collect a property tax on a county-wide basis in an amount equal to the tax levied by the township that had the lowest total tax rate in the county immediately prior to the abolishment of the townships. The continued collection of the tax shall be considered a continuation of an existing tax and shall not be considered a new tax levy.