COMPILED CODE - Iowa Legislature - State of Iowa

210
§§ 2924-2931-al. PRIMARY AND SECONDARY ROAD SYSTEMS. Tit. XI, Ch. 7
SEC. 2924. Hearing on report—levy of assessments—payment.
1 The final hearing on said apportionment report may be adjourned
2 from time to time without loss of jurisdiction on the part of the
3 board. On such final hearing the board shall hear and determine all
4 objections filed, and may increase, diminish, annul or affirm the appor-
5 tionment made in said report, or any part thereof, as may appear to
6 the board to be just and equitable.
7 On the final determination, the board shall levy such apportion-
8 ment and all installments thereof upon the real estate within said
9 district, as finally established, and said assessment and all installments
10 thereof shall be then due and payable, and bear interest at six per
11 cent per annum commencing twenty days from the date of said levy ;
12 provided that if any owner, other than the state or county, of any of
13 said tracts of land shall, within twenty days from the date of said
14 assessment agree, in writing filed in the office of the county auditor,
15 that in consideration of his having the right to pay his assessment in
16 installments, he will not make any objection of illegality or irregularity
17 as to said assessment upon his said real estate, and will pay the same
18 with six per cent interest thereon, then and in that case, said assess-
19 ment shall be payable as follows : In ten equal installments, the first
20 of which shall mature and be payable on the date of such agreement,
21 and the other installments, with interest on the whole amount unpaid,
22 annually thereafter, at the same time and in the same manner as the
23 March semiannual payment of ordinary taxes.
24 Where no such agreement is executed, then the whole of such
25 special assessment so levied shall mature at one time and be due and
26 payable with interest, and shall be collected at the next succeeding
27 March semiannual payment of ordinary taxes.
28 All such taxes shall become delinquent on the first day of March
29 next after their maturity, shall bear the same interest, the same penal-
30 ties and be attended with the same rights and remedies for collection,
31 as ordinary taxes.
32 An owner of land who has availed himself of said ten-year option
33 may at any time discharge his assessment by paying the balance then
34 due on all unpaid installments, with interest on the entire amount for
35 thirty days in advance.
36 Assessments against lands owned by the state or county shall be
37 due and payable from the date of levy by the board of supervisors, or
38 in the case of any appeal, from the date of final confirmation of the
39 levy by the court.
40 In case of assessment on lands owned by the county, the same
41 shall be paid from the county general fund. In case of assessments
42 on lands owned by the state, the same shall be represented by a
43 voucher, duly audited as heretofore provided, and the state auditor
44 shall draw warrant therefor and make the same payable out of any
45 funds in the state treasury not otherwise appropriated.
[38 G. A., ch. 237, § 16 ; 39 G. A., ch. £9, § 1.]
SEC. 2931-al. Anticipating allotments to meet excess warrants.
1 In the event that the warrants drawn on any county's account
2 shall be in excess thereof, the said county shall issue certificates as
3 provided in section twenty-nine hundred thirty-two of the compiled
4 code, in an amount equal to the amount which it is proposed to antici-