COMPILED CODE - Iowa Legislature - State of Iowa

276
§§ 4035-4036-a3. TAXATION. Tit. XIII, Ch. 32.
8 property mortgaged and the net revenues thereof, and such contract
9 or bonds and all other bonds or certificates issued under this chapter
10 shall not bear a higher rate of interest than six per cent per annum
11 payable semiannually.
[38 G. A., ch. 288, § 12 ; 39 G. A., ch. 82, § 2.]
CHAPTER 32.
TAXATION.
SECTION 4035. Labor on highways.
[Repealed by 39 G. A., ch. 191, § 1.]
SEC. 4036. Enforcement of road tax.
[This and the last preceding section repealed by 39 G. A., ch. 191,
§ 1, and the three following sections enacted in lieu thereof.]
SEC. 4036-al. Road poll tax—power to exact.
1 Any city or town shall have the power to provide that all able-
2 bodied male residents of the corporation between the ages of twenty-
3 one and forty-five shall between the first day of February and the
4 first day of October of each year pay in money to the street commis-
5 sioner or city or town clerk a sum to be fixed by the city or town
6 council on or before February first of each year, not exceeding five
7 dollars.
[C., '73, § 487 ; C, '97, § 891 ; S., '13, § 891 ; 39 G. A., ch. 191,
§1.]
SEC. 4036-a2. Collection by clerk—affidavit of exemption.
1 It shall be the duty of the said clerk to make demand upon said
2 resident for the payment of said poll tax, and said demand shall be
3 made by sending notice through the mails. Any person claiming to
4 be exempt under the provisions of the preceding section shall furnish
5 the mayor or other proper officer with an affidavit showing the extent
6 and nature of the disabilities entitling him to such exemption, and if
7 said affidavit is approved by the city or town council then said affiant
8 will be relieved from payment of said tax.
[C, '73, § 487; C., '97, § 891 ; S., '13, § 891 ; 39 G. A., ch. 191,
§1.]
SEC. 4036-a3. Action to recover—exemptions—expenditure—certification
of unpaid tax.
1 In case of failure to pay said sum of money as provided in the
2 preceding section said corporation may recover same by action
3 brought in the name of such city or town in any court having juris-
4 diction over the subject matter of the action. No property or wages
5 belonging to said person shall be exempt to the defendant on an exe-
6 cution issued upon said judgment. The tax and money so collected
7 shall be expended upon the streets, avenues, highways, alleys or public
8 grounds of said corporation. All of said tax remaining unpaid on the