2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 317 - WEEDS
317.21 - COST OF WEED DESTRUCTION.

        317.21  COST OF WEED DESTRUCTION.
         When the commissioner destroys any weeds under the authority of
      section 317.16, after failure of the landowner responsible to destroy
      such weeds pursuant to the order of the board of supervisors, the
      cost of the destruction shall be assessed against the land and
      collected from the landowner responsible in the following manner:
         1.  Annually, after the weed commissioner has completed the
      program of destruction of weeds by reason of noncompliance by persons
      responsible for the destruction, the board of supervisors shall
      determine as to each tract of real estate the actual cost of labor
      and materials used by the commissioner in cutting, burning, or
      otherwise destroying the weeds, the cost of serving notice, and of
      special meetings or proceedings, if any.  To the total of all sums
      expended, the board shall add an amount equal to twenty-five percent
      of that total to compensate for the cost of supervision and
      administration and assess the resulting sum against the tract of real
      estate by a special tax, which shall be certified to the county
      auditor and county treasurer by the clerk of the board of
      supervisors, and shall be placed upon the tax books, and collected,
      with interest after delinquent, in the same manner as other unpaid
      taxes.  The tax shall be due on March 1 after assessment, and shall
      be delinquent from April 1 after due.  However, when the last day of
      March is a Saturday or Sunday, such amount shall be delinquent from
      the second business day of April.  When collected, the moneys shall
      be paid into the fund from which the costs were originally paid.
         2.  Before making any such assessment, the board of supervisors
      shall prepare a plat or schedule showing the several lots, tracts of
      land or parcels of ground to be assessed which shall be in accord
      with the assessor's records and the amount proposed to be assessed
      against each of the same for destroying or controlling weeds during
      the fiscal year.
         3.  Such board shall thereupon fix a time for the hearing on such
      proposed assessments, which time shall not be later than December 15
      of the year, and at least twenty days prior to the time thus fixed
      for such hearing shall give notice thereof to all concerned that such
      plat or schedule is on file, and that the amounts as shown therein
      will be assessed against the several lots, tracts of land or parcels
      of ground described in said plat or schedule at the time fixed for
      such hearing, unless objection is made thereto.  Notice of such
      hearing shall be given by one publication in official county
      newspapers in the county in which the property to be assessed is
      situated; or by posting a copy of such notice on the premises
      affected and by mailing a copy by certified mail to the last known
      address of the person owning or controlling said premises.  At such
      time and place the owner of said premises or anyone liable to pay
      such assessment, may appear with the same rights given by law before
      boards of review, in reference to assessments for general taxation.
      

         Section History: Early Form

         [S13, § 1565-c, -d; C24, 27, § 4824, 4825; C31, 35, § 4824, 4825,
      4825-c1, -c2; C39, § 4829.19; C46, § 317.20; C50, 54, 58, 62, 66,
      71, 73, 75, 77, 79, 81, § 317.21] 

         Section History: Recent Form

         85 Acts, ch 171, § 7; 92 Acts, ch 1016, § 4; 98 Acts, ch 1107, §7;
      2005 Acts, ch 34, §2, 26
         Referred to in § 317.16, 317.20, 331.502, 331.559