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
Chapter 468 - LEVEE AND DRAINAGE DISTRICTS AND IMPROVEMENTS
Section 468.1 - Jurisdiction to establish.
Section 468.2 - Presumption and construction of laws.
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 468.13 - 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 468.25 - 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 468.30 - 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 468.38 - 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 468.52 - 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 468.76 - 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 468.84 - Time and manner.
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 468.95 - 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 468.103 - 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 468.109 - 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 468.128 - 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 468.146 - Outlet in adjoining county or in another state.
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 468.158 - 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 468.164 - 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 468.181 - 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 468.190 - 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 468.234 - 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 468.254 - 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 468.264 - 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 468.275 - 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 468.280 - 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 468.291 - 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 468.297 - 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 468.337 - Initiation without petition.
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 468.360 - 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 468.375 - 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 468.382 - 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 468.503 - 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 468.525 - Organization.
Section 468.526 - Powers and duties of trustees.
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 468.539 - Qualified application.
Section 468.540 - Refunding bonds.
Section 468.541 - Petition for refunding.
Section 468.542 - Sufficiency of petition — hearing.
Section 468.544 - Requirements of notice.
Section 468.545 - Extending payment of assessments.
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 468.561 - 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 468.573 - 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 468.580 - 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 468.600 - 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 468.610 - 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 468.616 - Failure to construct.
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 468.626 - 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 468.632 - Record filed with established district.
Section 468.633 - Lost or incomplete records.
Section 468.634 - Petition to combine with established district.