Iowa Statutes

§ 468.50 — Levy — interest

Iowa § 468.50
JurisdictionIowa
Title XINATURAL RESOURCES
Ch. 468LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS

This text of Iowa § 468.50 (Levy — interest) 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 § 468.50 (2026).

Text

When the board has finally determined the matter of assessments of benefits and apportionment, the board shall levy the assessments as fixed by it upon the lands within the district, but an assessment on a tract, parcel, or lot within the district which is computed at less than five dollars shall be fixed at the sum of five dollars. All assessments shall be levied at that time as a tax and shall bear interest at a rate determined by the board notwithstanding chapter 74A from that date, payable annually, except as provided as to payments within a specified time.

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Legislative History

[SS15, §1989-a12; C24, 27, 31, 35, 39, §7477; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.57]

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Bluebook (online)
Iowa § 468.50, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/468.50.