311.27 Each district separate unit.
Each assessment district shall be considered a unit and all funds received by the county treasurer for or on behalf of such unit shall be carried as a distinct and separate account and under the same specific name as that used by the board in establishing such unit.
[C24, §4716; C27, 31, 35, §4753-a8; C39, §4753.08; C46, §311.18; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §311.27]
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.