Iowa § 384.73 Void tax or assessment

Iowa Statutes

§ 384.73 — Void tax or assessment

Iowa § 384.73

Title IXLOCAL GOVERNMENT

Ch. 384CITY FINANCE

This text of Iowa § 384.73 (Void tax or assessment) 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 § 384.73 (2026).

Text

When a special tax or assessment, upon property not exempt, is adjudged void for any
jurisdictionaldefect,orotherreason,thecouncilmayastosuchproperty,byresolution,cause
to be prepared a schedule and proposed reassessment in proportion to and not in excess of
benefits, cause notice to be given, hear objections, and make necessary corrections, and may
reassess and relevy the tax or special assessment as corrected with the same force and effect
as if jurisdiction had been acquired in the first instance and all subsequent proceedings had
been regularly and legally had.

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When a special tax or assessment, upon property not exempt, is adjudged void for any
jurisdictionaldefect,orotherreason,thecouncilmayastosuchproperty,byresolution,cause
to be prepared a schedule and proposed reassessment in proportion to and not in excess of
benefits, cause notice to be given, hear objections, and make necessary corrections, and may
reassess and relevy the tax or special assessment as corrected with the same force and effect
as if jurisdiction had been acquired in the first instance and all subsequent proceedings had
been regularly and legally had.