2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.16 - FINAL HEARING -- ASSESSMENT LEVIED.

        311.16  FINAL HEARING -- ASSESSMENT LEVIED.
         On final hearing the board shall hear and determine all objections
      filed.  The board may increase, diminish, annul, or affirm the
      apportionment made in said report, or any part thereof, as may appear
      to the board to be just and equitable.
         On the final determination the board shall levy the assessments
      and all installments thereof upon the real estate within the district
      as finally established.  The entire amount of the assessment shall be
      then due and payable, and bear interest at a rate not exceeding that
      permitted by chapter 74A commencing twenty days from the date of the
      levy, and shall be collected at the succeeding September semiannual
      payment of ordinary taxes.  

         [C24, § 4710; C27, 31, 35, § 4753-a3; C39, § 4753.03; C46, §
      311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 311.16]