311.16 Final hearing — assessment levied.
1. On final hearing the board shall hear and determine all objections filed. The board may increase, diminish, annul, or affirm the apportionment made in said report, or any part thereof, as may appear to the board to be just and equitable.
2. On the final determination the board shall levy the assessments and all installments thereof upon the real estate within the district as finally established. The entire amount of the assessment shall be then due and payable, and bear interest at a rate not exceeding that permitted by chapter 74A commencing twenty days from the date of the levy, and shall be collected at the succeeding September semiannual payment of ordinary taxes.
[C24, §4710; C27, 31, 35, §4753-a3; C39, §4753.03; C46, §311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.16]
2020 Acts, ch 1062, §94
Structure Iowa Code
Chapter 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
Section 311.1A - Power to establish.
Section 311.2 - Width of district.
Section 311.3 - Amount of assessment.
Section 311.4 - County line road.
Section 311.5 - Project in city.
Section 311.6 - Petition — information required.
Section 311.7 - Improvement by private funds.
Section 311.8 - County engineer’s report.
Section 311.9 - Publicly owned real estate.
Section 311.10 - Estimate and apportionment — presumption.
Section 311.11 - Hearing — notice.
Section 311.12 - Publication of notice.
Section 311.13 - Errors in notice or apportionment report.
Section 311.15 - Hearing — adjournment — order.
Section 311.16 - Final hearing — assessment levied.
Section 311.17 - Assessments over five hundred dollars — waiver.
Section 311.18 - Assessment delinquent — interest.
Section 311.19 - Assessment five hundred dollars or less.
Section 311.20 - Variation between estimated and actual cost.
Section 311.22 - Road graded and drained.
Section 311.23 - Payment of construction costs.
Section 311.24 - Appeal from assessment.
Section 311.25 - Appeal docketed.
Section 311.26 - Assessments certified to county treasurer.
Section 311.27 - Each district separate unit.
Section 311.28 - Certificates anticipating assessments.
Section 311.29 - Sale of certificates.