Iowa § 353.4 Assessment lien

Iowa Statutes

§ 353.4 — Assessment lien

Iowa § 353.4

Title IXLOCAL GOVERNMENT

Ch. 353COUNTY LIMESTONE QUARRIES

This text of Iowa § 353.4 (Assessment lien) 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 § 353.4 (2026).

Text

The board shall have full power and authority to quarry, pulverize and sell or to purchase
and resell to said farm owners in their respective counties, limestone for their use on their
farms and may either sell same for cash, or on application of any farm owner in the county,
written notice having been first given to the mortgage or lienholder and consent of said

lienholders having been obtained in writing, which consent shall be filed in the office of the
county auditor, provide agricultural lime, and deliver same to farm of applicant, payment
for same to be provided for by a special assessment tax levy against the real estate so
benefited in the amount of the sales value and transportation of said agricultural lime, which
assessment shall be payable at the option of the owner of the far

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The board shall have full power and authority to quarry, pulverize and sell or to purchase
and resell to said farm owners in their respective counties, limestone for their use on their
farms and may either sell same for cash, or on application of any farm owner in the county,
written notice having been first given to the mortgage or lienholder and consent of said

lienholders having been obtained in writing, which consent shall be filed in the office of the
county auditor, provide agricultural lime, and deliver same to farm of applicant, payment
for same to be provided for by a special assessment tax levy against the real estate so
benefited in the amount of the sales value and transportation of said agricultural lime, which
assessment shall be payable at the option of the owner of the farm or the owner’s legal heirs
or assignees in its entirety on or before December 1 following the receipt of said lime or may
be paid in five equal annual installments payable on October 1 of each succeeding year with
the ordinary taxes until said special assessment is fully paid. The special assessment shall,
by consent, be a lien prior to any lien or liens upon said real estate.