§ 311.26 — Assessments certified to county treasurer

Iowa § 311.26

• Jurisdiction: Iowa
• Title VIII: TRANSPORTATION
• Ch. 311: SECONDARY ROAD ASSESSMENT DISTRICTS

Text

1. Whentheboardofsupervisorshasentereditsfinalorderastotheamountsofallspecial
assessments on a given improvement, the county engineer shall at once certify a list of the
assessments and a list of real estate upon which each assessment has been levied, with the
specific designation of the district embracing the real estate, to the county treasurer, who
shall enter each assessment on the tax books and continue the entry until the assessment is
paid.
2. Each special assessment and all installments of the special assessments are a lien upon
the real estate upon which levied from the date of the certificate by the county engineer to the
same extent and in the same manner as taxes levied for state and county purposes. Changes
in the amount of a special assessment by reason of a ruling of the district court on appeals
shall be likewise certified and the county treasurer shall make the proper correction on the
books.

Legislative History

[C24, §4715; C27, 31, 35, §4753-a7; C39, §4753.07; C46, §311.17; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.26; 81 Acts, ch 117, §1216]