311.26 Assessments certified to county treasurer.
1. When the board of supervisors has entered its final order as to the amounts of all special assessments on a given improvement, the county engineer shall at once certify a list of the assessments and a list of real estate upon which each assessment has been levied, with the specific designation of the district embracing the real estate, to the county treasurer, who shall enter each assessment on the tax books and continue the entry until the assessment is paid.
2. Each special assessment and all installments of the special assessments are a lien upon the real estate upon which levied from the date of the certificate by the county engineer to the same extent and in the same manner as taxes levied for state and county purposes. Changes in the amount of a special assessment by reason of a ruling of the district court on appeals shall be likewise certified and the county treasurer shall make the proper correction on the books.
[C24, §4715; C27, 31, 35, §4753-a7; C39, §4753.07; C46, §311.17; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §311.26; 81 Acts, ch 117, §1216]
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.