Iowa § 384.74 Correction of errors

Iowa Statutes

§ 384.74 — Correction of errors

Iowa § 384.74

Title IXLOCAL GOVERNMENT

Ch. 384CITY FINANCE

This text of Iowa § 384.74 (Correction of errors) 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 § 384.74 (2026).

Text

1.When, in making a special assessment, any property is assessed too little or too much, the assessment may be corrected and a reassessment and relevy made in conformity with the correction, and a tax collected in excess of the proper amount must be refunded to the person paying it. Corrected assessments are a lien on the lots the same as the original assessments, must be certified by the clerk to the county treasurer in the same manner, and must so far as practicable, be collected in the same installments, draw interest at the same rate, and be enforced in the same manner as the original assessment.

2.However, if the city does not certify the assessments within six months of final publication as required by subchapter IV of this chapter, all such assessments shall be null, void, and of

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1. When, in making a special assessment, any property is assessed too little or too much,

the assessment may be corrected and a reassessment and relevy made in conformity with the
correction, and a tax collected in excess of the proper amount must be refunded to the person
paying it. Corrected assessments are a lien on the lots the same as the original assessments,
must be certified by the clerk to the county treasurer in the same manner, and must so far
as practicable, be collected in the same installments, draw interest at the same rate, and be
enforced in the same manner as the original assessment.
2. However, if the city does not certify the assessments within six months of final
publication as required by subchapter IV of this chapter, all such assessments shall be null,
void, and of no effect. Any bonds issued with such void assessments as security shall be paid
by the city as they become due out of its debt service as provided in section 384.4.

Legislative History

[C97, §837, 981; SS15, §840-r; C24, §6061, 6921; C31, 35, §6061, 6610-c21, 6921; C39, §6061, 6610.59, 6921; C46, 50, 54, 58, 62, 66, 71, 73, §391.86, 417.21, 420.274; C75, 77, 79, 81, §384.74; 82 Acts, ch 1104, §19]