2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 311 - SECONDARY ROAD ASSESSMENT DISTRICTS
311.26 - ASSESSMENTS CERTIFIED TO COUNTY TREASURER.

        311.26  ASSESSMENTS CERTIFIED TO COUNTY TREASURER.
         When the board of supervisors has entered its final order as to
      the amounts of all special assessments on a given improvement, the
      county engineer shall at once certify a list of the assessments and a
      list of real estate upon which each assessment has been levied, with
      the specific designation of the district embracing the real estate,
      to the county treasurer, who shall enter each assessment on the tax
      books and continue the entry until the assessment is paid.
         Each special assessment and all installments of the special
      assessments are a lien upon the real estate upon which levied from
      the date of the certificate by the county engineer to the same extent
      and in the same manner as taxes levied for state and county purposes.
      Changes in the amount of a special assessment by reason of a ruling
      of the district court on appeals shall be likewise certified and the
      county treasurer shall make the proper correction on the books.  

         [C24, § 4715; C27, 31, 35, § 4753-a7; C39, § 4753.07; C46, §
      311.17; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, § 311.26;
      81 Acts, ch 117, § 1216]