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161a-36
161A.36 OPTION BY APPELLANT.
When an owner takes an appeal from the assessment against any of
the owner's land, the option to pay in installments whatever
assessment is finally established against such land in said appeal
shall continue, if within twenty days after the final determination
of said appeal the owner shall file in the office of the auditor the
owner's written election to pay in installments, and within said
period pay such installments as would have matured prior to that time
if no appeal had been taken, together with all accrued interest on
said assessment to the last preceding interest-paying date. Section History: Early Form
[C62, 66, 71, 73, 75, 77, 79, 81, § 467A.36] Section History: Recent Form
C93, § 161A.36
Referred to in § 161A.41
