Iowa Code
Chapter 357 - WATER DISTRICTS
Section 357.23 - Surplus.

357.23 Surplus.
The board of supervisors shall be required to levy the annual tax of eighty-one cents per thousand dollars of assessed value of taxable property so long as the bonds are in arrears.
[C39, §5526.23; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §357.23]
Referred to in §357.35

Structure Iowa Code

Iowa Code

Title IX - LOCAL GOVERNMENT

Chapter 357 - WATER DISTRICTS

Section 357.1 - Definitions.

Section 357.1A - Petition — limitation.

Section 357.1B - Combined water and sanitary district.

Section 357.2 - Territory included.

Section 357.3 - Scope of assessment.

Section 357.4 - Public hearing.

Section 357.5 - Decision at hearing.

Section 357.6 - Examination by engineer.

Section 357.7 - Water source without district.

Section 357.8 - Plat.

Section 357.9 - Compensation of engineer.

Section 357.10 - Filing of report and plat.

Section 357.11 - Hearing on report.

Section 357.12 - Election.

Section 357.13 - Trustees — qualification and terms.

Section 357.14 - Bids for construction.

Section 357.15 - Inadequate assessment.

Section 357.16 - Second election.

Section 357.17 - Bond of contractor.

Section 357.18 - Acceptance of work.

Section 357.19 - Completing assessment.

Section 357.20 - Due date — bonds.

Section 357.21 - Substance of bonds.

Section 357.22 - Lien of assessments — tax.

Section 357.23 - Surplus.

Section 357.24 - Fee of engineer.

Section 357.25 - Management by trustees.

Section 357.26 - Duties of trustees.

Section 357.27 - Public property in district.

Section 357.28 - Private mains — additional assessments.

Section 357.29 - Subdistricts.

Section 357.30 - Additional territory.

Section 357.31 - Right-of-way.

Section 357.32 - Record book.

Section 357.33 - Appeal procedure.

Section 357.34 - Conveyance of district to city.

Section 357.35 - Merging existing districts.