1. The county commissioners in counties of the second class shall:
- (1) Make a personal examination and inspection of all county lands and buildings, including the county farm, on or before the tenth day of the first month in each calendar quarter of each year, and prepare a report to be filed, as a matter of public record, with the county auditor not later than twenty days after the examination. The report shall contain a detailed statement of the physical condition and the state of repair of all county lands and buildings, the use to which they are currently put, and a statement of the farm operations of the county, if any, the condition of growing crops and the amount of grain or other produce on hand;
- (2) Inspect and inventory all office equipment and machines, road machinery, farm supplies, equipment and produce on hand and all other personal property belonging to the county of an original value of two hundred fifty dollars or more of whatsoever kind or description annually, on or before the tenth day of October. The inventory shall list the property by keeping a continuous annual inventory of each item identified by descriptive name, and on manufactured goods the manufacturer's serial number, model, age and estimated market value, and there shall be attached to each inventory a statement or explanation of any material changes over that of the previous year, showing in particular the disposition of any county property, the reason for its disposal, to whom disposed and the amount received therefor.
- 2. The reports required by this section may be signed by all the commissioners or if any commissioner is in disagreement with any statement contained therein, he may refuse to sign the report and shall issue his own minority report.
(L. 1951 p. 378 § 49.091, A.L. 1959 S.B. 65, A.L. 1983 S.B. 219, A.L. 1989 H.B. 294)