Iowa Code
Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS
Section 468.51 - Lien of tax.

468.51 Lien of tax.
Such taxes shall be a lien upon all premises against which they are assessed as fully as taxes levied for state and county purposes.
[S13, §1989-a45; C24, 27, 31, 35, 39, §7478; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.58]
89 Acts, ch 126, §2
CS89, §468.51

Structure Iowa Code

Iowa Code

Title XI - NATURAL RESOURCES

Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS

Section 468.1 - Jurisdiction to establish.

Section 468.2 - Presumption and construction of laws.

Section 468.3 - Definitions.

Section 468.4 - General rule for location.

Section 468.5 - Location across railroad.

Section 468.6 - Number of petitioners required.

Section 468.7 - Request by nonpetitioners.

Section 468.8 - Petition.

Section 468.9 - Bond.

Section 468.10 - Engineer.

Section 468.11 - Survey.

Section 468.12 - Report.

Section 468.13 - Procedure on report — classification.

Section 468.14 - Notice of hearing.

Section 468.15 - Service by publication — copy mailed — proof.

Section 468.16 - Service on agent.

Section 468.17 - Personal service.

Section 468.17A - Unofficial notice by electronic mail.

Section 468.18 - Waiver of notice.

Section 468.19 - Waiver of objections and damages.

Section 468.20 - Adjournment for service — jurisdiction retained.

Section 468.21 - Hearing of petition — dismissal.

Section 468.22 - Establishment — further investigation.

Section 468.23 - Settling basins — purchase or lease of lands.

Section 468.24 - Appraisers.

Section 468.25 - Assessment — report — adjournment — other appraisers.

Section 468.26 - Award by board.

Section 468.27 - Dismissal or establishment — permanent easement.

Section 468.28 - Dismissal on remonstrance.

Section 468.29 - Dissolution.

Section 468.30 - Permanent survey, plat, and profile.

Section 468.31 - Paying or securing damages.

Section 468.32 - Division of improvement.

Section 468.33 - Supervising engineer — bond.

Section 468.34 - Advertisement for bids.

Section 468.35 - Bids — letting of work.

Section 468.36 - Performance bond — return of deposit.

Section 468.37 - Contracts.

Section 468.38 - Commissioners to classify and assess.

Section 468.39 - Duties — time for performance — scale of benefits.

Section 468.40 - Rules of classification.

Section 468.41 - Assessment for lateral ditches — reclassification of benefited lands.

Section 468.42 - Railroad property — collection.

Section 468.43 - Public highways and state-owned lands.

Section 468.44 - Report of commissioners.

Section 468.45 - Notice of hearing.

Section 468.46 - Hearing and determination.

Section 468.47 - Evidence — conclusive presumption.

Section 468.48 - Notice of increased assessment.

Section 468.49 - Classification as basis for future assessments.

Section 468.50 - Levy — interest.

Section 468.51 - Lien of tax.

Section 468.52 - Levy for deficiency.

Section 468.53 - Record of drainage taxes.

Section 468.54 - Funds — disbursement — interest.

Section 468.55 - Assessments — maturity and collection.

Section 468.56 - Payment of assessments.

Section 468.57 - Installment payments — waiver.

Section 468.58 - Installment payments after appeal.

Section 468.59 - Notice of half and full completion.

Section 468.60 - Lien of deferred installments.

Section 468.61 - Surplus funds — application of.

Section 468.62 - Change of conditions — modification of plan.

Section 468.63 - Drainage subdistrict.

Section 468.64 - Presumption — jurisdiction.

Section 468.65 - Reclassification.

Section 468.66 - Bids required.

Section 468.67 - Procedure governing reclassification.

Section 468.68 - Drainage warrants received for assessments.

Section 468.69 - Bonds received for assessments.

Section 468.70 - Installment assessments — interest-bearing warrants — improvement certificates.

Section 468.71 - Form, negotiability, and effect.

Section 468.72 - Interest — place of payment.

Section 468.73 - Sale at par — right to pay.

Section 468.74 - Drainage bonds.

Section 468.75 - Form.

Section 468.76 - Amount — interest — maturity.

Section 468.77 - Maturity — interest — highway benefits.

Section 468.78 - Sale or application at par — premium.

Section 468.79 - Deficiency levy — additional bonds.

Section 468.80 - Funding or refunding indebtedness.

Section 468.81 - Record of bonds.

Section 468.82 - Payment.

Section 468.83 - Appeals.

Section 468.84 - Time and manner.

Section 468.85 - Transcript.

Section 468.86 - Petition — docket fee — waiver — dismissal.

Section 468.87 - Pleadings on appeal.

Section 468.88 - Proper parties — employment of counsel.

Section 468.89 - Plaintiffs and defendants.

Section 468.90 - Right of board and district to sue.

Section 468.91 - Trial on appeal — consolidation.

Section 468.92 - Conclusive presumption on appeal.

Section 468.93 - Order as to damages — duty of clerk.

Section 468.94 - Costs.

Section 468.95 - Decree as to establishing district or including lands.

Section 468.96 - Appeal as exclusive remedy — nonappellants.

Section 468.97 - Reversal by court — rescission by board.

Section 468.98 - Setting aside establishment — procedure.

Section 468.99 - Reassessment to cure illegality.

Section 468.100 - Monthly estimate — payment.

Section 468.101 - Completion of work — report — notice.

Section 468.102 - Objections.

Section 468.103 - Final settlement — claims for damages.

Section 468.104 - Abandonment of work.

Section 468.105 - New contract — suit on bond.

Section 468.106 - Construction on or along highway.

Section 468.107 - Establishment of highways.

Section 468.108 - Bridges.

Section 468.109 - Construction across railroad.

Section 468.110 - Duty to construct.

Section 468.111 - Bridges at natural waterway — costs.

Section 468.112 - Construction when company refuses.

Section 468.113 - Cost of construction across railway.

Section 468.114 - Passing drainage equipment across railway.

Section 468.115 - Passage across other public utilities.

Section 468.116 - Failure to comply.

Section 468.117 - Expenses attending passage.

Section 468.118 - Abandoned right-of-way.

Section 468.119 - Annexation of additional lands.

Section 468.120 - Proceedings on report.

Section 468.121 - Levy on annexed lands.

Section 468.122 - Use of former and abandoned surveys.

Section 468.123 - Unsuccessful procedure — reestablishment.

Section 468.124 - New district including old district.

Section 468.125 - Credit for old improvement.

Section 468.126 - Repairs and improvements.

Section 468.127 - Payment.

Section 468.128 - Impounding areas and erosion control devices.

Section 468.129 - Revenues used for operation, maintenance, and construction.

Section 468.130 - City may discharge treated sewage.

Section 468.131 - Reclassification required.

Section 468.132 - Improvement of common outlet — notice of hearing.

Section 468.133 - Commissioners to apportion benefits — interest prohibited.

Section 468.134 - Time of report — notice of hearing.

Section 468.135 - Report and review — appeal.

Section 468.136 - Levy under original classification.

Section 468.137 - Levy under reclassification.

Section 468.138 - Removal of obstructions.

Section 468.139 - Trees and hedges.

Section 468.140 - Outlet for lateral drains — specifications.

Section 468.141 - Subdistricts in intercounty districts.

Section 468.142 - District by mutual agreement — presumption.

Section 468.143 - What the agreement shall contain.

Section 468.144 - Board to establish.

Section 468.145 - Procedure.

Section 468.146 - Outlet in adjoining county or in another state.

Section 468.147 - Tax.

Section 468.148 - Injuring or diverting — damages.

Section 468.149 - Obstructing or damaging.

Section 468.150 - Nuisance — abatement.

Section 468.151 - Actions — settlement — counsel.

Section 468.152 - Waste banks — private use.

Section 468.153 - Preliminary expenses — how paid.

Section 468.154 - Additional help for auditor.

Section 468.155 - Employment of counsel.

Section 468.156 - Compensation of appraisers.

Section 468.157 - Payment.

Section 468.158 - Purchase at tax sale.

Section 468.159 - Tax deed — sale or lease.

Section 468.160 - Purchase of tax certificate.

Section 468.161 - Terms of redemption.

Section 468.162 - Payment — assignment of certificate.

Section 468.163 - Funds.

Section 468.164 - Lease or sale of land.

Section 468.165 - Duty of treasurer.

Section 468.166 - Purchase by bondholder.

Section 468.167 - Voting power.

Section 468.168 - Inspection of improvements.

Section 468.169 - Watchpersons.

Section 468.170 - Technical defects.

Section 468.171 - Conclusive presumption of legality.

Section 468.172 - Drainage record book.

Section 468.173 - Records belong to district.

Section 468.174 - Membership in the national drainage association.

Section 468.175 - Membership fee.

Section 468.176 - Other associations.

Section 468.177 - Receiver authorized.

Section 468.178 - Hearing and notice thereof.

Section 468.179 - Appointment — grounds.

Section 468.180 - Bond.

Section 468.181 - Avoidance of receivership.

Section 468.182 - Preference in leasing.

Section 468.183 - Rents — application of.

Section 468.184 - Land classification and assessment in district.

Section 468.185 - Warrants not paid for want of funds.

Section 468.186 - Easements through a drainage or levee district.

Section 468.187 - Agreements with owners or other districts.

Section 468.188 - Public improvements which divide a district — procedure.

Section 468.189 - Closing agricultural drainage wells — assessment of costs within a drainage district.

Section 468.190 - Farm mediation not applicable.

Section 468.201 - Plan of improvement.

Section 468.202 - Agreement in advance.

Section 468.203 - Engineer appointed.

Section 468.204 - Engineer’s report.

Section 468.205 - Supplemental reports.

Section 468.206 - Notice and hearing.

Section 468.207 - Form of notice.

Section 468.208 - Amendment — new parties.

Section 468.209 - Entry of order — effect.

Section 468.210 - Appraisement.

Section 468.211 - Assessment of benefits.

Section 468.212 - Installments — warrants.

Section 468.213 - Subsequent levies.

Section 468.214 - Applicable statutes.

Section 468.215 - Scope of plan.

Section 468.216 - Districts under trustees.

Section 468.220 - Occupancy and use permitted — assessments paid.

Section 468.221 - Written communication delivered to the state or a local government.

Section 468.230 - Administrators appointed.

Section 468.231 - Administrator areas.

Section 468.232 - Compensation.

Section 468.233 - How paid.

Section 468.234 - Soil and water conservation districts.

Section 468.240 - Supervisors of county over two hundred thousand may establish.

Section 468.250 - Jurisdiction to dissolve districts and abandon or transfer improvements.

Section 468.251 - Notice of hearing.

Section 468.252 - Hearing on petition.

Section 468.253 - Appeal.

Section 468.254 - Expense — refund.

Section 468.255 - Abandonment of rights-of-way.

Section 468.256 - Initiating dissolution of contained district.

Section 468.257 - Procedure for notice of hearing.

Section 468.258 - Procedure at hearing.

Section 468.259 - Election in lieu of hearings.

Section 468.260 - Effect of dissolution, surrender, and acceptance.

Section 468.261 - Costs borne by overlying district.

Section 468.262 - Purpose.

Section 468.263 - General.

Section 468.264 - Board participation initiated.

Section 468.265 - Public hearing.

Section 468.266 - Meeting and vote.

Section 468.267 - Joint order.

Section 468.268 - Effect of the merger.

Section 468.269 - Special assessment — merged land.

Section 468.270 - Petition and bond.

Section 468.271 - Commissioners.

Section 468.272 - Examination and report.

Section 468.273 - Duty of engineer.

Section 468.274 - Notice.

Section 468.275 - Contents of notice — service.

Section 468.276 - Claims for damages — filing — waiver.

Section 468.277 - Organization and procedure — adjournments.

Section 468.278 - Tentative adoption of plans.

Section 468.279 - Appraisers.

Section 468.280 - Duty of appraisers — procedure.

Section 468.281 - Meetings of joint boards.

Section 468.282 - Equalizing voting power.

Section 468.283 - Commissioners to classify and assess.

Section 468.284 - Notice and service thereof — objections.

Section 468.285 - Levies — certificates and bonds.

Section 468.286 - Bonds or proceeds made available.

Section 468.287 - Supervising engineer.

Section 468.288 - Duty of engineer.

Section 468.289 - Notice of letting work — applicable procedure.

Section 468.290 - Contracts.

Section 468.291 - Monthly estimate — payment.

Section 468.292 - Final settlement.

Section 468.293 - Failure of board to act.

Section 468.294 - Transfer to district court.

Section 468.295 - Transcript, docket, and trial.

Section 468.296 - Decree.

Section 468.297 - Law applicable.

Section 468.298 - Records of intercounty districts.

Section 468.299 - County with largest acreage to keep funds.

Section 468.305 - Intracounty districts converted into intercounty district.

Section 468.306 - Benefited land only included.

Section 468.307 - Appeal by landowner.

Section 468.308 - Procedure on appeal.

Section 468.309 - Appeal by trustees or boards.

Section 468.315 - Authority to include city.

Section 468.316 - Inclusion of city — notice.

Section 468.317 - Assessments — notice.

Section 468.318 - Objections — appeal.

Section 468.319 - Assessments — interest.

Section 468.320 - Bonds, certificates, and waivers.

Section 468.321 - Funding bonds.

Section 468.322 - Jurisdiction relinquished.

Section 468.323 - Request for relinquishment.

Section 468.324 - Duty to accept.

Section 468.325 - Jurisdiction of municipality.

Section 468.326 - City council to control district.

Section 468.327 - Trustee control.

Section 468.335 - Establishment.

Section 468.336 - Powers.

Section 468.337 - Initiation without petition.

Section 468.338 - Engineer.

Section 468.339 - Survey and report.

Section 468.340 - Assessment — report.

Section 468.341 - Advanced payments.

Section 468.342 - Payment from road funds.

Section 468.343 - Dismissal — costs.

Section 468.344 - Condemnation of right-of-way.

Section 468.345 - Laws applicable.

Section 468.346 - Removal of trees from highway.

Section 468.347 - Trees outside of highways.

Section 468.355 - Authorization.

Section 468.356 - Petition — procedure — emergency pumping station.

Section 468.357 - Additional pumping station.

Section 468.358 - Transfer of pumps.

Section 468.359 - Costs.

Section 468.360 - Dividing districts.

Section 468.361 - Notice — publication.

Section 468.362 - Hearing — jurisdiction of divided districts.

Section 468.363 - Division in other cases.

Section 468.364 - Assessments not affected — maintenance tax.

Section 468.365 - Election and apportionment of trustees.

Section 468.366 - Settling basin — condemnation.

Section 468.367 - Funding bonds.

Section 468.368 - Form of bonds.

Section 468.369 - Formal execution.

Section 468.370 - Resolution — requisites — record.

Section 468.371 - Registration.

Section 468.372 - Liability of treasurer — reports.

Section 468.373 - Sale — application of proceeds.

Section 468.374 - Levy.

Section 468.375 - Refunding bonds.

Section 468.376 - Funds available to pay bonds.

Section 468.377 - Limitation of actions.

Section 468.378 - Bankruptcy proceedings.

Section 468.379 - Part applicable to districts with pumping stations.

Section 468.380 - Construction near levee prohibited.

Section 468.381 - Penalty.

Section 468.382 - Action to restrain or abate.

Section 468.383 - Liability for damage.

Section 468.390 - United States levees — cooperation of board.

Section 468.391 - Manner of cooperation.

Section 468.392 - Report of engineer — payment authorized.

Section 468.393 - Costs assessed.

Section 468.394 - Annual installments.

Section 468.395 - Collection of tax.

Section 468.396 - Cost of maintaining.

Section 468.397 - Laws applicable.

Section 468.400 - Cooperation — procedure.

Section 468.401 - Agreement as to costs.

Section 468.402 - Contracts let by joint agreement.

Section 468.403 - Separate contracts.

Section 468.404 - Conditions precedent.

Section 468.405 - Assessments, bonds, and costs — limitation.

Section 468.500 - Trustees authorized.

Section 468.501 - Petition.

Section 468.502 - Election.

Section 468.503 - Intercounty district.

Section 468.504 - Election districts.

Section 468.505 - Record and plat of election districts.

Section 468.506 - Eligibility of trustees.

Section 468.507 - Notice of election.

Section 468.508 - Assessment to determine right to vote.

Section 468.509 - New owner entitled to vote.

Section 468.510 - Qualifications of voters.

Section 468.511 - Votes determined by assessment.

Section 468.512 - Vote by agent.

Section 468.513 - Vote of minor or person under legal incompetency.

Section 468.514 - Ballots — petition for printed ballots.

Section 468.515 - Candidates voted for.

Section 468.516 - Election — canvass of votes — returns.

Section 468.517 - Canvass — certificates of election.

Section 468.518 - Tenure of office.

Section 468.519 - Levee and pumping station districts.

Section 468.520 - Division of districts under trustees.

Section 468.521 - Elections — how conducted.

Section 468.522 - Change of date and time.

Section 468.523 - Vacancies.

Section 468.524 - Bonds.

Section 468.525 - Organization.

Section 468.526 - Powers and duties of trustees.

Section 468.526A - Liability.

Section 468.527 - Costs and expenses.

Section 468.528 - Disbursement of funds.

Section 468.529 - Certificates and bonds.

Section 468.530 - Report to auditor.

Section 468.531 - Compensation — statements required.

Section 468.532 - Change to supervisor management.

Section 468.533 - Petition — canvass.

Section 468.534 - Remonstrance.

Section 468.535 - When change effective.

Section 468.536 - Final report of trustees.

Section 468.537 - Management by supervisors.

Section 468.538 - Scope.

Section 468.539 - Qualified application.

Section 468.540 - Refunding bonds.

Section 468.541 - Petition for refunding.

Section 468.542 - Sufficiency of petition — hearing.

Section 468.543 - Notice.

Section 468.544 - Requirements of notice.

Section 468.545 - Extending payment of assessments.

Section 468.546 - Appeal.

Section 468.547 - Time and manner of appeal.

Section 468.548 - Maximum extension.

Section 468.549 - Form of bonds.

Section 468.550 - Numbering, signing, and attestation.

Section 468.551 - Resolution required.

Section 468.552 - Record of resolution.

Section 468.553 - Record of bonds.

Section 468.554 - Liability of treasurer — reports.

Section 468.555 - Sale, exchange, and cancellation.

Section 468.556 - Redemption from tax sale.

Section 468.557 - Effect of extension.

Section 468.558 - Additional assessments.

Section 468.559 - Applicability of funds.

Section 468.560 - Trust fund.

Section 468.561 - Liens unimpaired.

Section 468.562 - Limitation of action.

Section 468.563 - Void bonds or assessments.

Section 468.564 - Interpretative clause.

Section 468.565 - Composition with creditors — federal loans.

Section 468.566 - Refinancing powers.

Section 468.567 - Report and hearing — appeal.

Section 468.570 - Extension of payment — application.

Section 468.571 - Petition.

Section 468.572 - Hearing.

Section 468.573 - Parties — notice — service.

Section 468.574 - Jurisdiction of court.

Section 468.575 - Conservator appointed.

Section 468.576 - Report — hearing thereon.

Section 468.577 - Adjudication on report.

Section 468.578 - Refunding bonds.

Section 468.579 - Lien.

Section 468.580 - Trustees as parties.

Section 468.581 - Limitation of action.

Section 468.585 - Definitions.

Section 468.586 - Assessment of costs of drainage improvements.

Section 468.587 - Special assessment bonds.

Section 468.588 - Chapter 28E agreement.

Section 468.589 - Rates and charges for services and connection.

Section 468.590 - Cities subject to debt service tax levy — rates.

Section 468.591 - Authority.

Section 468.600 - Drainage through land of others — application.

Section 468.601 - Notice of hearing — service.

Section 468.602 - Service upon nonresident.

Section 468.603 - Service on omitted parties — adjournment.

Section 468.604 - Claims for damages — waiver.

Section 468.605 - Hearing — sufficiency of application — damages.

Section 468.606 - Shall locate when — specifications.

Section 468.607 - Findings — record.

Section 468.608 - Appeal — notice.

Section 468.609 - Transcript.

Section 468.610 - Appeal — how tried — costs.

Section 468.611 - Parties — judgment — orders.

Section 468.612 - Costs and damages — payment.

Section 468.613 - Construction.

Section 468.614 - Construction through railroad property.

Section 468.615 - Deposit.

Section 468.616 - Failure to construct.

Section 468.617 - Repairs.

Section 468.618 - Obstruction.

Section 468.619 - Drains on abutting boundary lines.

Section 468.620 - Boundary between two counties.

Section 468.621 - Drainage in course of natural drainage — reconstruction — damages.

Section 468.622 - Drainage connection with highway.

Section 468.623 - Private drainage system — record.

Section 468.624

Section 468.625

Section 468.626 - Original plat filed.

Section 468.627 - Record not part of title.

Section 468.628 - Fees for recording.

Section 468.629 - Lost records — hearing.

Section 468.630 - Mutual drains — establishment as district.

Section 468.631 - Appeal.

Section 468.632 - Record filed with established district.

Section 468.633 - Lost or incomplete records.

Section 468.634 - Petition to combine with established district.