Iowa Code
Chapter 161A - SOIL AND WATER CONSERVATION
Section 161A.33 - Assessments transmitted.

161A.33 Assessments transmitted.
1. The governing body upon receiving the reports from three appointed appraisers and after holding the hearings shall transmit and certify the amounts of assessments to the respective boards of supervisors which, upon receipt of certification from the governing body of the district, make the necessary levy of such assessments as fixed by the governing body upon the land within such subdistrict. The assessments shall be levied at that time as a tax and shall bear interest at a rate not exceeding that permitted by chapter 74A from that date payable annually except as hereafter provided as to cash payments therefor within a specified time.
2. The assessment levied under this section together with any accrued interest or delinquency penalty as provided in this chapter shall be deposited in a fund established by the governing body as provided by a resolution adopted by the governing body and delivered for filing with each appropriate county treasurer. Moneys earned as income from moneys in the fund, including as interest, shall remain in the fund until expended by the governing body according to procedures specified in the resolution. If the governing body does not adopt a resolution or deliver the resolution to the county treasurer, the moneys shall be deposited into a separate account in the county’s general fund by that county treasurer. The account shall be identified by the official name of the subdistrict and expenditures from the account shall be made on requisition of the chairperson and secretary of the governing body of the subdistrict.
3. At no time shall an assessment be made where the benefits accrued to the subdistrict do not exceed the cost of the improvements within the subdistrict.
[C62, 66, 71, 73, 75, 77, 79, 81, §467A.33]
C93, §161A.33
2005 Acts, ch 116, §2
Referred to in §161A.34, 161A.41, 331.552

Structure Iowa Code

Iowa Code

Title V - AGRICULTURE

Chapter 161A - SOIL AND WATER CONSERVATION

Section 161A.1 - Short title.

Section 161A.2 - Declaration of policy.

Section 161A.3 - Definitions.

Section 161A.4 - Division of soil conservation and water quality — state soil conservation and water quality committee.

Section 161A.5 - Soil and water conservation districts.

Section 161A.6 - Commissioners — general provisions.

Section 161A.7 - Powers of districts and commissioners.

Section 161A.8 - Cooperation between districts.

Section 161A.9 - State agencies to cooperate.

Section 161A.10 - Discontinuance of districts.

Section 161A.11 - Report to governor.

Section 161A.12 - Statement to department of management.

Section 161A.13 - Purpose of subdistricts.

Section 161A.14 - Petition to form.

Section 161A.15 - Notice and hearing.

Section 161A.16 - Publication of notice.

Section 161A.17 - Subdistrict in more than one district.

Section 161A.18 - Certification.

Section 161A.19 - Governing body.

Section 161A.20 - Special annual tax.

Section 161A.21 - Condemnation by subdistrict.

Section 161A.22 - General powers applicable — warrants or bonds.

Section 161A.23 - Agreement by fifty percent of landowners.

Section 161A.24 - Assessment for improvements.

Section 161A.25 - Report of appraisers.

Section 161A.26 - Hearing.

Section 161A.27 - Determination by board.

Section 161A.28 - Appeal.

Section 161A.29 - Intercounty subdistricts.

Section 161A.30 - Notice of appeal.

Section 161A.31 - Petition filed.

Section 161A.32 - Assessment certified.

Section 161A.33 - Assessments transmitted.

Section 161A.34 - Payment to county treasurer.

Section 161A.35 - Installments.

Section 161A.36 - Option by appellant.

Section 161A.37 - Status of classification.

Section 161A.38 - New classification.

Section 161A.39 - Benefit of whole subdistrict.

Section 161A.40 - Compensation of appraisers.

Section 161A.41 - Election of taxing methods.

Section 161A.42 - Definitions.

Section 161A.43 - Duty of property owners — liability.

Section 161A.44 - Rules by commissioners — scope.

Section 161A.45 - Submission of regulations to committee — hearing.

Section 161A.46 - Conduct of hearing.

Section 161A.47 - Inspection of land on complaint.

Section 161A.48 - Mandatory establishment of soil and water conservation practices.

Section 161A.49 - Petition for court order.

Section 161A.50 - Burden — court order.

Section 161A.51 - Entering on land.

Section 161A.53 - Cooperation with other agencies.

Section 161A.54 - State agency conservation plans — exemptions.

Section 161A.61 - Discretionary inspection by commissioners — actions upon certain findings.

Section 161A.62 - Duties of commissioners and of owners and occupants of agricultural land — restrictions on use of cost-sharing funds.

Section 161A.63 - Right of purchaser of agricultural land to obtain information.

Section 161A.64 - Erosion control plans required for certain projects.

Section 161A.66 - Procedure when commissioner is complainant.

Section 161A.70 - Establishment and purpose.

Section 161A.71 - Conservation practices revolving loan fund.

Section 161A.72 - Administration.

Section 161A.73 - Voluntary establishment of soil and water conservation practices.

Section 161A.74 - Mandatory establishment of soil and water conservation practices — allocations.

Section 161A.75 - Use of moneys for emergency repairs.

Section 161A.76 - Cost-sharing for certain lands restricted.

Section 161A.80 - Blufflands protection program and revolving fund.

Section 161A.80A - Blufflands protection program and revolving fund.

Section 161A.80B - Outstanding bluffland protection loans.