Iowa § 384.62 Limit

Iowa Statutes

§ 384.62 — Limit

Iowa § 384.62

Title IXLOCAL GOVERNMENT

Ch. 384CITY FINANCE

This text of Iowa § 384.62 (Limit) 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 § 384.62 (2026).

Text

1.A special assessment against a lot for a public improvement shall not be in excess of the amount of the assessment, including the conditional deficiency assessment, as shown in the schedule confirmed by the court, or if court confirmation is not utilized, then on the original plat and schedule adopted by the council, and an assessment shall not exceed twenty-five percent of the value of the lot as shown by the plat and schedule approved by the council or as reduced by the court.

2.Special assessments for the construction or repair of underground connections for private property for gas, water, sewers, or electricity may be assessed to each lot for the actual cost of each connection for that lot, and the twenty-five percent limitation does not apply. Such connections shall not be instal

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1. A special assessment against a lot for a public improvement shall not be in excess of the
amount of the assessment, including the conditional deficiency assessment, as shown in the
schedule confirmed by the court, or if court confirmation is not utilized, then on the original
plat and schedule adopted by the council, and an assessment shall not exceed twenty-five
percent of the value of the lot as shown by the plat and schedule approved by the council or
as reduced by the court.
2. Special assessments for the construction or repair of underground connections for
private property for gas, water, sewers, or electricity may be assessed to each lot for the
actual cost of each connection for that lot, and the twenty-five percent limitation does not
apply. Such connections shall not be installed to service railway right-of-way without written
agreement with the railway company owning or leasing the right-of-way.
3. A special assessment for a public improvement against a tract of land assessed as
agricultural property shall not become payable upon the filing of a request by the owner
for deferment until that land is not assessed as agricultural property. This section shall not
apply to a tract of land of less than one-quarter acre surrounding any dwelling or nonfarm
structure on that tract nor shall it apply to a special assessment levied before July 3, 1978.
This section shall not apply if the public improvement is a sewer, water, gas, or electrical line
to which the owner of the land makes a connection.

4. Payment of installments of special assessments for a public improvement against
property assessed as agricultural property shall be deferred as follows:
a. The property owner who seeks deferment of an assessment shall file a written request
fordefermentwiththecityclerkatthetimeofthehearingontheresolutionofnecessityforthe
public improvement or within ten days following the date of the hearing and the request shall
identify those lots subject to proposed assessments for which the property owner is seeking
deferment which are assessed as agricultural property. The request may be withdrawn by the
property owner at any time before or after the adoption of the resolution of necessity.
b. The city shall indicate those lots for which a deferment has been requested on the
special assessment schedule.
c. After the assessments for the public improvement have been levied and the special
assessment schedule has been filed with the county treasurer, the county treasurer shall
indicate on the tax rolls those assessments subject to deferment under this section.
d. A deferment shall continue for as long as the county assessor continues to classify the
property as agricultural land on January 1 of each assessment year. A deferment shall end
six months following any January 1 assessment date on which the county assessor no longer
classifies the property as agricultural land and the special assessment shall become payable
in the same manner as the special assessment would have become payable had it not been
deferred by this subsection.

Legislative History

[S13, §792-a, -f, 849-e; SS15, §840-a, -j, -r; C24, 27, §6021, 6089; C31, 35, §6021, 6089, 6610-c55; C39, §6021, 6089, 6610.66; C46, §391.48, 395.11, 417.59; C50, §391.48, 391A.24, 395.11, 417.59; C54, 58, 62, 66, 71, 73, §391.48, 391A.27, 395.11, 417.59; C75, 77, 79, 81, §384.62; 82 Acts, ch 1104, §17]