2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.17 - ASSESSMENTS OVER ONE HUNDRED DOLLARS -- WAIVER.

        311.17  ASSESSMENTS OVER ONE HUNDRED DOLLARS --
      WAIVER.
         1.  If an owner other than the state or a county or city, of any
      tracts of land on which the assessment is more than one hundred
      dollars, shall, within twenty days from the date of the assessment,
      agree in writing filed in the office of the county auditor, that in
      consideration of the owner having the right to pay the assessment in
      installments, the owner will not make any objection of illegality or
      irregularity as to the assessment upon the real estate, and will pay
      the assessment plus interest, the assessment shall be payable in ten
      equal installments.  The first installment shall be payable on the
      date of the agreement.  The other installments shall be paid annually
      at the same time and in the same manner as the September semiannual
      payment of ordinary taxes with interest accruing as provided in
      section 384.65, subsection 3.  The rate of interest shall be as
      established by the board, but not exceeding that permitted by chapter
      74A.
         2.  An owner of land who has used the ten-year option may at any
      time discharge the assessment by paying the balance then due on all
      unpaid installments, with interest on the entire amount of the unpaid
      installments to the following December 1.  

         Section History: Early Form

         [C24, § 4710; C27, 31, 35, § 4753-a3; C39, § 4753.03; C46, §
      311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 311.17] 

         Section History: Recent Form

         98 Acts, ch 1107, §4