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161a-34
161A.34 PAYMENT TO COUNTY TREASURER.
1. All assessments for benefits shall be levied at one time
against the property benefited and when levied and certified by the
board or boards of supervisors shall be paid at the office of the
county treasurer. Each person shall have the right within twenty
days after the levy of assessments to pay the person's assessment in
full without interest. The county treasurer shall pay the collected
moneys into a fund established by the governing body or an account of
the county's general fund as provided in section 161A.33.
2. If any levy of assessments is not sufficient to meet the cost
and expenses of organizing and construction apportioned to each owner
upon each forty-acre tract or less, additional assessments may be
made on the same classification as the previous ones.
Section History: Early Form
[C62, 66, 71, 73, 75, 77, 79, 81, § 467A.34]
Section History: Recent Form
C93, § 161A.34
2005 Acts, ch 116, §3
Referred to in § 161A.41, 331.552