§ 384.60 — Adoption of schedule

Iowa § 384.60

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 384: CITY FINANCE

Text

1. Withintendaysafterfilingoftheassessmentschedule, thecouncilshallmeet, consider,
and adopt or amend and adopt, by resolution, the final assessment schedule. The resolution
must:
a. Confirm and levy assessments, including a conditional levy of the amount of
deficiencies which may be subsequently assessed against each lot under section 384.63.
b. State the number of annual installments, not exceeding fifteen, into which assessments
of more than five hundred dollars are divided.
c. Provide for interest on all unpaid installments at a rate not exceeding that permitted by
chapter 74A.
d. State the time when assessments are payable.
e. Direct the clerk to certify the final schedule to the treasurer of the county or counties in
which the assessed property is located, and to publish notice of the schedule once each week
for two consecutive weeks in the manner provided in section 362.3, the first publication of
which shall be not more than fifteen days from the date of filing of the final schedule.
2. On or before the second publication of the notice, the clerk shall send by mail to each
property owner whose property is subject to assessment for the improvement, as shown by
the records in the office of the county auditor, a copy of the notice. The notice shall also
include a statement in substance that assessments may be paid in full or in part without
interest within thirty days after the date of the first notice of the final assessment schedule,
andthereafterallunpaidspecialassessmentsbearinterestattheratespecifiedbythecouncil,
but not exceeding that permitted by chapter 74A, computed to the December 1 next following
the due dates of the respective installments as provided in section 384.65, subsection 3, and
each installment will be delinquent from October 1 following its due date. However, when

the last day of September is a Saturday or Sunday, that amount shall be delinquent from
the second business day of October. Delinquent installments will draw the same delinquent
interest as ordinary taxes. The notice shall also state substantially that property owners may
elect to pay any installment semiannually in advance. If a property is shown by the records
to be in the name of more than one owner at the same mailing address, a single notice may
be mailed to all owners at that address. Failure to receive a mailed notice is not a defense to
the special assessment or interest due on the special assessment.
3. The county treasurer shall enter on the county system the amounts to be assessed
against each lot within the assessment district, as certified.

Legislative History

[R60, §1068; C73, §481; C97, §825, 826, 827, 982; S13, §791-c, 825, 849-e; SS15, §840-r; C24, 27, §5966, 6030, 6034, 6101, 6923; C31, 35, §5966, 6030, 6034, 6101, 6610-c45, 6923; C39, §5966, 6030, 6034, 6101, 6610.47, 6923; C46, §389.35, 391.57, 391.61, 395.23, 417.45, 420.276; C50, §389.35, 391.57, 391.61, 391A.22, 395.23, 417.45, 420.276; C54, 58, 62, §389.35, 391.57, 391.61, 391A.25, 395.23, 417.45, 420.276; C66, 71, 73, §389.35, 390A.30, 391.57, 391.61, 391A.25, 395.23, 417.45, 420.276; C75, 77, 79, 81, §384.60; 82 Acts, ch 1104, §16]