Comment by Kina

This really depends on how a state structures this, but “county courthouse” is not necessarily a meaningful statement. The judiciary is a state function and it has been delegated to county for purposes of logistics. In larger states, each county gets to set its own court rules, fee schedules, etc. because it would be maddening otherwise. They still ultimately answer to the state judiciary.

Iowa is small enough that it looks like the Iowa Judicial Branch just runs everything directly. Every county seat in Iowa has a courthouse, but the county probably doesn’t really have any control of it.

My guess is that the sheriff had an ego and may not have wanted a finding against him.