Iowa § 468.55 Assessments — maturity and collection

Iowa Statutes

§ 468.55 — Assessments — maturity and collection

Iowa § 468.55

Title XINATURAL RESOURCES

Ch. 468LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS

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Bluebook

Iowa Code § 468.55 (2026).

Text

If a landowner selects an option provided in section 468.57, all drainage or levee tax
assessments become due and payable with the first half of ordinary taxes, and shall be
collected in the same manner with the same interest for delinquency and the same manner
of enforcing collection by tax sales. As an alternative, the landowner may pay the annual
installment in two equal payments, one-half with the September payment of ordinary taxes
and one-half payable with the March payment of ordinary taxes. All drainage or levee tax

assessments not optioned for installment payments by the landowner shall become due and
payable within thirty days after the levy of assessments.

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If a landowner selects an option provided in section 468.57, all drainage or levee tax
assessments become due and payable with the first half of ordinary taxes, and shall be
collected in the same manner with the same interest for delinquency and the same manner
of enforcing collection by tax sales. As an alternative, the landowner may pay the annual
installment in two equal payments, one-half with the September payment of ordinary taxes
and one-half payable with the March payment of ordinary taxes. All drainage or levee tax

assessments not optioned for installment payments by the landowner shall become due and
payable within thirty days after the levy of assessments.