161A.35 INSTALLMENTS.
If the owner of any premises against which a levy exceeding one
hundred dollars has been made and certified shall, within thirty days
from the date of such levy, agree in writing in a separate agreement,
that in consideration of having a right to pay the owner's assessment
in installments, the owner will not make any objection as to the
legality of the assessment for benefit, or the levy of the taxes
against the owner's property, then such owner shall have the
following options:
1. To pay one half of the amount of such assessment at the time
of filing such agreement and the remaining one half shall become due
and payable one year from the date of filing such agreement. All
such installments shall be without interest if paid at said times,
otherwise said assessments shall bear interest from the date of the
levy at a rate fixed by the governing body of the subdistrict, but
not exceeding that permitted by chapter 74A, payable annually, and be
collected as other taxes on real estate, with like penalty for
delinquency.
2. To pay such assessments in not less than ten nor more than
forty equal installments, the number to be fixed by the governing
body of the subdistrict and interest at the rate fixed by the
governing body of the subdistrict, not exceeding that permitted by
chapter 74A. The first installment of each assessment shall become
due and payable at the September semiannual tax paying date after the
date of filing such agreement, unless the agreement is filed with the
county treasurer less than ninety days prior to such September
semiannual tax paying date, in that event, the first installment
shall become due and payable at the next succeeding September
semiannual tax paying date. The second and each subsequent
installment shall become due and payable at the September semiannual
tax paying date each year thereafter. All such installments shall be
collected with interest accrued on the unpaid balance to the
September semiannual tax paying date and as other taxes on real
estate, with like penalty for delinquency.
Section History: Early Form
[C62, 66, 71, 73, 75, 77, 79, 81, § 467A.35]
Section History: Recent Form
C93, § 161A.35
98 Acts, ch 1107, §1; 99 Acts, ch 83, §1
Referred to in § 161A.41
161A.35 INSTALLMENTS.
If the owner of any premises against which a levy exceeding one
hundred dollars has been made and certified shall, within thirty days
from the date of such levy, agree in writing in a separate agreement,
that in consideration of having a right to pay the owner's assessment
in installments, the owner will not make any objection as to the
legality of the assessment for benefit, or the levy of the taxes
against the owner's property, then such owner shall have the
following options:
1. To pay one half of the amount of such assessment at the time
of filing such agreement and the remaining one half shall become due
and payable one year from the date of filing such agreement. All
such installments shall be without interest if paid at said times,
otherwise said assessments shall bear interest from the date of the
levy at a rate fixed by the governing body of the subdistrict, but
not exceeding that permitted by chapter 74A, payable annually, and be
collected as other taxes on real estate, with like penalty for
delinquency.
2. To pay such assessments in not less than ten nor more than
forty equal installments, the number to be fixed by the governing
body of the subdistrict and interest at the rate fixed by the
governing body of the subdistrict, not exceeding that permitted by
chapter 74A. The first installment of each assessment shall become
due and payable at the September semiannual tax paying date after the
date of filing such agreement, unless the agreement is filed with the
county treasurer less than ninety days prior to such September
semiannual tax paying date, in that event, the first installment
shall become due and payable at the next succeeding September
semiannual tax paying date. The second and each subsequent
installment shall become due and payable at the September semiannual
tax paying date each year thereafter. All such installments shall be
collected with interest accrued on the unpaid balance to the
September semiannual tax paying date and as other taxes on real
estate, with like penalty for delinquency.
Section History: Early Form
[C62, 66, 71, 73, 75, 77, 79, 81, § 467A.35]
Section History: Recent Form
C93, § 161A.35
98 Acts, ch 1107, §1; 99 Acts, ch 83, §1
Referred to in § 161A.41
161A.35 INSTALLMENTS.
If the owner of any premises against which a levy exceeding one
hundred dollars has been made and certified shall, within thirty days
from the date of such levy, agree in writing in a separate agreement,
that in consideration of having a right to pay the owner's assessment
in installments, the owner will not make any objection as to the
legality of the assessment for benefit, or the levy of the taxes
against the owner's property, then such owner shall have the
following options:
1. To pay one half of the amount of such assessment at the time
of filing such agreement and the remaining one half shall become due
and payable one year from the date of filing such agreement. All
such installments shall be without interest if paid at said times,
otherwise said assessments shall bear interest from the date of the
levy at a rate fixed by the governing body of the subdistrict, but
not exceeding that permitted by chapter 74A, payable annually, and be
collected as other taxes on real estate, with like penalty for
delinquency.
2. To pay such assessments in not less than ten nor more than
forty equal installments, the number to be fixed by the governing
body of the subdistrict and interest at the rate fixed by the
governing body of the subdistrict, not exceeding that permitted by
chapter 74A. The first installment of each assessment shall become
due and payable at the September semiannual tax paying date after the
date of filing such agreement, unless the agreement is filed with the
county treasurer less than ninety days prior to such September
semiannual tax paying date, in that event, the first installment
shall become due and payable at the next succeeding September
semiannual tax paying date. The second and each subsequent
installment shall become due and payable at the September semiannual
tax paying date each year thereafter. All such installments shall be
collected with interest accrued on the unpaid balance to the
September semiannual tax paying date and as other taxes on real
estate, with like penalty for delinquency.
Section History: Early Form
[C62, 66, 71, 73, 75, 77, 79, 81, § 467A.35]
Section History: Recent Form
C93, § 161A.35
98 Acts, ch 1107, §1; 99 Acts, ch 83, §1
Referred to in § 161A.41
