Iowa Statutes
§ 468.52 — Levy for deficiency
Iowa § 468.52
This text of Iowa § 468.52 (Levy for deficiency) 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 § 468.52 (2026).
Text
If the first assessment made by the board for the original cost or for repairs of any
improvement is insufficient, the board shall make an additional assessment and levy in
the same ratio as the first for either purpose, but an assessment on any 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, notwithstanding chapter
74A, shall bear interest at a rate determined by the board from that date, payable annually,
except as provided as to cash payments within a specified time.
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Legislative History
[S13, §1989-a26; C24, 27, 31, 35, 39, §7479; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§455.59]
Nearby Sections
15
§ 468.1
Jurisdiction to establish§ 468.10
Engineer§ 468.100
Monthly estimate — payment§ 468.101
Completion of work — report — notice§ 468.102
Objections§ 468.104
Abandonment of work§ 468.105
New contract — suit on bond§ 468.106
Construction on or along highway§ 468.107
Establishment of highways§ 468.108
Bridges§ 468.109
Construction across railroad§ 468.11
Survey§ 468.110
Duty to construct§ 468.111
Bridges at natural waterway — costsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 468.52, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/468.52.