§ 358.18 — Taxes — power to levy — tax sales

Iowa § 358.18

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 358: SANITARY DISTRICTS

Text

1. The board of trustees of any sanitary district organized under this chapter shall have
the power by ordinance to levy annually for the purpose of paying the administrative costs of
such district, or for the payment of deficiencies in special assessments, or for both, a tax upon

propertywithintheterritoriallimitsofsuchsanitarydistrictnotexceedingfifty-fourcentsper
thousand dollars of the adjusted taxable valuation of the property within such district for the
preceding fiscal year.
2. All taxes thus levied by the board of trustees shall be certified by the clerk on or before
April 30 to the county auditor of each county wherein any of the property included within the
territorial limits of the sanitary district is located, and shall be placed upon the tax list for the
current fiscal year by the auditor or auditors. The county treasurer, or treasurers, of more
than one county, shall collect all taxes so levied in the same manner as other taxes, and when
delinquent the taxes shall draw the same interest. All taxes levied and collected shall be paid
over by the officer collecting the taxes to the treasurer of the sanitary district.
3. Sales for delinquent taxes owing to such sanitary district shall be made at the same
time and in the same manner as such sales are made for other taxes, and all provisions of the
law of this state relating to the sale of property for delinquent taxes shall be applicable, so
far as may be, to such sales.

Legislative History

[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §358.18]