2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.19 - ASSESSMENT ONE HUNDRED DOLLARS OR LESS.

        311.19  ASSESSMENT ONE HUNDRED DOLLARS OR LESS.
         Assessments of one hundred dollars or less against any tract of
      land, and assessments against lands owned by the state, county or
      city, shall be due and payable from the date of levy by the board of
      supervisors, or in the case of any appeal, from the date of final
      confirmation of the levy by the court.
         In case of assessments on lands owned by the county, the
      assessments shall be paid from the county treasury.  In case of
      assessments on lands owned by the state, the assessments shall be
      paid out of any funds in the state treasury not otherwise
      appropriated.  In case of assessments on lands owned by a city, the
      assessments shall be paid from any available city fund.  

         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, § 311.19] 

         Section History: Recent Form

         83 Acts, ch 123, § 113, 209; 98 Acts, ch 1107, §6