2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.24 - APPEAL FROM ASSESSMENT.

        311.24  APPEAL FROM ASSESSMENT.
         Any owner of land in a secondary road assessment district may
      appeal to the district court from the order of the board of
      supervisors in levying the assessment against the owner's real
      estate, by filing with the county engineer within fifteen days of the
      date of the levy, a bond conditioned to pay all costs in case the
      appeal is not sustained, and a written notice of appeal where the
      owner shall, with particularity, point out the specific objection
      which the owner desires to lodge against the levy.  The appeal has
      precedence over all other business pending before the court except
      criminal matters.  The appeal shall be heard as in equity.  The court
      may raise or lower the assessment in question and make an equitable
      assessment in the judgment of the court.  The clerk of the district
      court shall, upon the entry of the final order of the court, certify
      the final order to the county engineer.  The board of supervisors
      shall adjust the assessments to comply with the final order of the
      court.  

         [C24, § 4713; C27, 31, 35, § 4753-a5; C39, § 4753.05; C46, §
      311.15; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, § 311.24;
      81 Acts, ch 117, § 1214]
         Referred to in § 602.8102(50)