2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.23 - PAYMENT OF CONSTRUCTION COSTS.

        311.23  PAYMENT OF CONSTRUCTION COSTS.
         The total cost of any secondary road assessment district project
      shall in the first instance be paid out of the county treasury.  Any
      assessments which are paid in cash and in anticipation of which
      assessments no certificates have been issued, shall be transferred to
      the county treasury.
         If no special assessment certificates are issued and sold on
      account of any particular secondary road assessment district, the
      special assessments on lands included in that district, and the
      interest on the assessments when collected, shall be transferred to
      the secondary road fund of the county.  If certificates are issued
      and sold in anticipation of the special assessments levied on a
      district, the proceeds of the certificates shall be credited to the
      county treasury.  In that event, the special assessments in
      anticipation of which certificates have been issued, and the interest
      on the assessments shall, when collected, be used to retire the
      certificates.  

         Section History: Early Form

         [C24, 27, 31, 35, 39, § 4752; C46, § 311.9; C50, 54, 58, 62,
      66, 71, 73, 75, 77, 79, 81, § 311.23] 

         Section History: Recent Form

         83 Acts, ch 123, § 114, 209
         Referred to in § 331.429