Iowa Statutes
§ 357.22 — Lien of assessments — tax
Iowa § 357.22
This text of Iowa § 357.22 (Lien of assessments — tax) 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 § 357.22 (2026).
Text
When the assessment has been completed, the bonds have been sold and delivered to the
county auditor, and the schedule of assessment has been delivered to the county treasurer,
the installments due thereon shall be collected in the same manner as ordinary taxes and
shall constitute a lien on the property against which they are made. If the treasurer does not
receive sufficient funds to enable the treasurer to pay the interest and retire the bonds as they
become due, the auditor shall levy an annual tax of eighty-one cents per thousand dollars of
assessedvalueofalltaxablepropertywithinthedistricttopaysuchdeficiency, andthecounty
treasurer shall apply the proceeds of such levy to the payment of the bonds and the interest
on the same so long as the bonds are in arrears on either interest or
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Legislative History
[C24, 27, 31, 35, §5525; C39, §5526.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §357.22]
Nearby Sections
15
§ 357.1
Definitions§ 357.10
Filing of report and plat§ 357.11
Hearing on report§ 357.12
Election§ 357.14
Bids for construction§ 357.15
Inadequate assessment§ 357.16
Second election§ 357.17
Bond of contractor§ 357.18
Acceptance of work§ 357.19
Completing assessment§ 357.1A
Petition — limitation§ 357.2
Territory included§ 357.20
Due date — bondsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 357.22, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/357.22.