Iowa Statutes
§ 161A.36 — Option by appellant
Iowa § 161A.36
This text of Iowa § 161A.36 (Option by appellant) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 161A.36 (2026).
Text
When an owner takes an appeal from the assessment against any of the owner’s land,
the option to pay in installments whatever assessment is finally established against such
land in said appeal shall continue, if within twenty days after the final determination of said
appeal the owner shall file in the office of the auditor the owner’s written election to pay in
installments, and within said period pay such installments as would have matured prior to
that time if no appeal had been taken, together with all accrued interest on said assessment
to the last preceding interest-paying date.
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Legislative History
[C62, 66, 71, 73, 75, 77, 79, 81, §467A.36]
Nearby Sections
15
§ 161A.1
Short title§ 161A.10
Discontinuance of districts§ 161A.11
Report to governor§ 161A.13
Purpose of subdistricts§ 161A.14
Petition to form§ 161A.15
Notice and hearing§ 161A.16
Publication of notice§ 161A.18
Certification§ 161A.19
Governing body§ 161A.2
Declaration of policy§ 161A.20
Special annual tax§ 161A.21
Condemnation by subdistrictCite This Page — Counsel Stack
Bluebook (online)
Iowa § 161A.36, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/161A.36.