COMPILED CODE - Iowa Legislature - State of Iowa

331
Tit. XV, Ch. 2. LEVEES, DRAINS AND WATERCOURSES. § 4851.
49 -annum from that date; provided that if the owner of any parcel of
50 land, lot or premises against which any such levy shall have been
51 made and certified, shall, within twenty days from the date of such
52 assessment, promise and agree in writing filed in the office of the
53 county auditor that in consideration of his having the right to pay
54 his assessments in installments he will not make any objection of
55 illegality or irregularity as to the assessment of benefits or levy of
56 such taxes upon or against his property, but will pay said assessment,
57 then said taxes levied against said land, lot or premises of such owner
58 shall be payable without interest, as follows : one-third of the amount
59 of said assessment at the time of filing the above agreement ; one-third
60 within twenty days after the engineer in charge of said drainage im-
61 provement shall file a certificate in the office of the county auditor that
62 said improvement is one-half completed, and the remaining one-third
63 within twenty days after the said improvement shall have been ac-
64 cepted by the board of supervisors.
65 Within two days after the engineer has filed a certificate that the
66 work is half completed, and within two days after the board of super-
67 visors have accepted the improvement as hereinbefore provided, the
68 county auditor shall notify the owner of each such parcel of any land,
69 lot or premises, of such fact, such notice to be sent by registered mail
70 to the address filed with the auditor at the time of making the above
71 agreement, and if said installments are not paid as above provided,
72 the failure to pay any installment shall cause the whole sum to become
73 due and payable at once with interest at the rate of one per cent per
74 month from the date of filing said agreement, and such assessments
75 shall thereupon be collected as other taxes on real estate, which rate
76 may be later reduced to correspond with the rate specified in the cer-
77 tificates or bonds, as the case may be ; provided, however, that no de-
78 ferred installment of the amount assessed, as between vendor and
79 vendee, mortgagor and mortgagee, shall become a lien upon the prop-
80 erty against which it is assessed and levied, until the thirty-first day
81 of December of the year next preceding that in which it is due and
82 payable ; and in case the board of supervisors shall increase said ap-
83 portionment, service of notice thereof shall be made upon the owner
84 of such tract or lot of land as shown by the transfer books in the audi-
85 tor's office, in the same manner in which original notices are required
86 to be served, where such owner is a resident of the county, and in
87 case such owner is a nonresident of the county such notice as to him
88 shall be served on the actual occupant of the tract or lot of land ; pro-
89 vided that in case any railroad company shall be affected by such in-
90 creased apportionment said notice shall be served upon the station
91 agent of the said railroad company nearest the proposed improvement.
92 If the first assessment made by the board of supervisors for the orig-
93 inal cost or for repairs of any improvement as provided in this chap-
94 ter is insufficient, the board may make an additional assessment and
95 levy in the same ratio as the first for either purpose ; provided, fur-
96 ther, that any assessment may be paid in full without interest at any
97 time within twenty days from the date the assessment is confirmed
98 by the board of supervisors.
[S. S., '15, § 1989-al2; 37 G. A., ch. 127, § 1; 37 G. A., ch.
344, § 2 ; 39 G. A., ch. 214, § 1J