Iowa Statutes
§ 311.18 — Assessment delinquent — interest
Iowa § 311.18
This text of Iowa § 311.18 (Assessment delinquent — interest) 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 § 311.18 (2026).
Text
The assessed taxes shall become delinquent from October 1 after their maturity. However,
when the last day of September is a Saturday or Sunday, the assessed taxes shall become
delinquent from the second business day of October. Taxes assessed pursuant to this chapter
which become delinquent shall bear the same interest, and be attended with the same rights
and remedies for collection, as ordinary taxes.
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Legislative History
[C24, §4710; C27, 31, 35, §4753-a3; C39, §4753.03; C46, §311.13; C50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, §311.18]
Nearby Sections
15
§ 311.1
Definitions§ 311.11
Hearing — notice§ 311.12
Publication of notice§ 311.14
Appearance§ 311.15
Hearing — adjournment — order§ 311.18
Assessment delinquent — interest§ 311.1A
Power to establish§ 311.2
Width of district§ 311.21
ProceduresCite This Page — Counsel Stack
Bluebook (online)
Iowa § 311.18, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/311.18.