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<br />47 <br /> <br /> <br />000802 <br /> <br />4, Political Subdivisions <br /> <br />a, Counties <br /> <br />Counties may acquire, develop, and maintain public <br />parks, preserves, parkways, playgrounds, recreational centers, <br />county forests, wildlife and other conservation areas and <br />make same available to inhabitants of the county, Manage- <br />ment of such areas shall be vested in a five-member County <br />Conservation Board created by favorable vote of the people of <br />the county and appointed by the Board of Supervisors to <br />five-year overlapping terms, The approval of the State Con- <br />servation Commission must be obtained for the acquisition of <br />land and all general development plans and programs prior to <br />execution thereof. Expenses may be paid from funds <br />appropriated by the Board of Supervisors from the general fund <br />or the Board of Supervisors may cause the levy of a special <br />annual tax of not more than one mill on the assessed valuation <br />of all real and personal property in the county to be collected <br />and paid into a separate and distinct county conservation fund, <br />Bonds may be issued in anticipation of the annual tax, The <br />bond issue must be approved by at least sixty per cent of the <br />vote on the specific proposition at a special election thereon. <br />The bonds must mature in not more than 20 years, may bear <br />interest at a rate not exceeding five per cent, must be <br />payable as to both principal and interest from the special <br />one-mill tax levy, and the aggregate amount of bonds issued <br />may not exceed one million dollars in any single county, As <br />of January 1, 1967, conservation boards had been established <br />in 91 of Iowa's 99 counties and a multitude of projects, some <br />quite ambitious, were underway, <br /> <br />Counties may regulate use of land and structures <br />thereon within the county and outside the corporate limits of <br />cities or towns, The enabling law was amended in 1965 to speci- <br />fically include safety from floods as a proper objective of <br />zoning and to make any flood plain regulation apply to farm <br />land and buildings, <br /> <br />b, Townships <br /> <br />The township trustees, on application and after notice <br />and hearing thereon, may authorize one or more landowners <br />