2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.18 - ASSESSMENT DELINQUENT -- INTEREST.

        311.18  ASSESSMENT DELINQUENT -- INTEREST.
         The assessed taxes shall become delinquent from October 1 after
      their maturity.  However, when the last day of September is a
      Saturday or Sunday, the assessed taxes shall become delinquent from
      the second business day of October.  Taxes assessed pursuant to this
      chapter which become delinquent shall bear the same interest, and be
      attended with the same rights and remedies for collection, as
      ordinary taxes.  

         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, § 311.18] 

         Section History: Recent Form

         92 Acts, ch 1016, § 3; 98 Acts, ch 1107, §5; 2005 Acts, ch 34, §1,
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